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Estonia  being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.

Standard VAT Rate: 20%

Reduced VAT Rate: 9%

Registration Threshold Distance Selling:  35,000 €

EU VAT number format: EE999999999

Registration Threshold

Resident - EUR 16,000
Non resident -  There is no registration threshold                        
IC Acquisition  - EUR 10,000

VAT Registration

Foreign taxable persons engaged in business in Estonia through the permament establishment have to register for VAT purposes in Estonia, if the taxable supply of goods or services, except the transfer of fixed assets, exceeds €35,000 as calculated from the beginning of a calendar year.

Foreign taxable persons (with or without permanent establishment in Estonia) need not register in case the taxable supply consists of zero-rated supply only, except for intra-Community supply of goods (where the registration is necessary).

Foreign taxable persons without permanent establishment in Estonia need not register if the reverse charge mechanism applies (the taxable supply of goods or services is taxed upon the acquisition of goods or receipt of services by an Estonian taxable person or taxable person with limited liability).

VAT Compliance

Detailed rules regulate reporting requirements of Estonian transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes.

Automate your VAT compliance processes in SAP

VAT Returns

Businesses normally file their VAT returns monthly.

The time limit for filing the VAT return is 20 days

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Intrastat Thresholds

Full list of the Intrastat thresholds that currently apply in the EU 28 Member States

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