Whether you’re a European or non-European company, establishing certain activities in Estonia may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Estonia.
If you deal with companies in Estonia, you may be able to claim a VAT refund. Estonian
Here you can find the specifics of VAT regulations in Estonia, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Estonia||1991|
|Nom de la TVA in Estonia||Käibemaks|
|VAT ID format in Estonia||EE999999999|
|Territories with special status in Estonia||n/a|
VAT rates in Estonia
|Standard VAT rate||20 %|
|Reduced VAT rate (1)||9 %|
|Reduced VAT rate (2)||n/a|
|Super reduced VAT rate||n/a|
|VAT parking rate||n/a|
|Zero VAT rate||no|
Thresholds triggering VAT reporting obligations in Estonia
|Intrastat threshold at introduction||400 000 €|
|Intrastat threshold on dispatch||270 000 €|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Estonia
|Intrastat return||monthly depending on threshold|
|EC Sales List (ESL) return||occasional/other|
VAT-related penalties in Estonia
|Failure to file a VAT return||A fine up to 32,000 euros if the offence is committed intentionally.|
|Late payment of VAT||0.06% per day of delay of the unpaid VAT.|
|Failure to report ESL/DEB||A fine up to 32,000 euros if the offence is committed intentionally.|
Useful links on VAT in Estonia
|Tax Administration in Estonia||Tax authorities|
|Ministry of Finance in Estonia||Ministry of Finance|
|Check a VAT number in Estonia||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
Les taux de TVA actuellement en vigueur in Estonia sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Estonia:
In Estonia , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
You may need a VAT number in Estonia to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Estonia, use our VAT simulator or contact us.
VAT Estonian is named Käibemaksand the VAT numbers in Estonia have the following structure: EE999999999.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Estoniayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Estonia must complete and submit VAT returns in Estonia detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly.
Failure to comply with the deadlines imposed by the Estonian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Estonia:
In addition to VAT returns, companies may be required to provide the Estonian authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Estonia can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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