VAT number
79.00€
Product includes:
- Preparing a registration application
- Submitting it to the Estonian Tax and Customs Board
- Communicating with the tax inspector regarding VAT application
Description
- A value added tax identification number or VAT identification number is an identifier used in many countries, including the countries of the European Union, for value added tax purposes.
- Your Estonian VAT number will be automatically available in VIES for your business partners to check if needed
- Do give us representation rights there is a need for with Estonian, Latvian, Lithuanian, and Belgium ID-Card/Estonian e-resident card/Estonian and Lithuanian Mobile-ID. If these options are not available, we can use Power of the Attorney.
FAQ
VAT number (9)
The VAT registration obligation in Estonia arises from the moment when the company’s sales turnover exceeds 40 000 EUR per the calendar year.
At the same time, the company may apply for VAT status before it reaches this amount.
The VAT number registration can be initiated after you’ve registered your company.
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The Import One-Stop Shop (IOSS) is an electronic platform available from 1 July 2021 that enables businesses to comply with their VAT e-commerce obligations for distance sales of imported goods.
The IOSS platform enables suppliers and electronic interfaces that sell imported goods to buyers in the EU to collect, declare, and pay VAT to the relevant tax authorities. This eliminates the need for buyers to pay VAT at the moment the goods are imported into the EU, which was previously required for goods valued over 22 EUR.
The IOSS provides several advantages to sellers, including simplified VAT collection, declaration, and payment procedures for distance sales of imported goods to buyers in the EU. The IOSS also benefits buyers by charging them at the time of purchase, thereby avoiding any unexpected fees upon delivery. If a seller is not registered in the IOSS, the buyer must pay VAT and potentially a customs clearance fee charged by the transporter.
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The following forms of identification are permissible:
- Estonian, Latvian, Lithuanian, and Belgian ID cards
- Estonian e-resident cards
- Estonian and Lithuanian Mobile IDs
However, it should be noted that legal statuses are subject to change over time. Therefore, it is imperative to remain vigilant and keep abreast of any such developments.
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An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).
The Estonian Tax and Customs Board shall accept:
- an oral authorization – is valid on procedural acts only together with a party to the proceedings;
- an unattested written authorization, unless the legislation states the different obligatory form of authorization;
- an authorization attested by a notary;
- an authorization signed digitally;
- an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
- an authorization confirmed by a sworn advocate.
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The reverse charge is widely imposed on taxable transaction, which means that whenever the place of supply is Estonia and the receiver of the goods or services is a taxable person with an Estonian VAT number, no obligation for registration arises for the non-resident supplier. If the purchaser is not a VAT liable in Estonia, registration obligation arises for the provider of goods or services. The registration obligation shall arise for the foreign taxable person as of the date on which the taxable supply is created. However, if zero-rated supplies are made in a free zone, free warehouse or in a customs warehouse, the person making the supplies is exempted from registration.
If a taxable person of another Member State is engaged in distance selling to a person of Estonia (excluding distance selling of excise goods) and the taxable value of the supply of the distance selling exceeds 35 000 euros as calculated from the beginning of a calendar year, the registration obligation shall arise for the person as of the date on which the supply reaches the specified amount.
If a taxable person of another Member State is engaged in the distance selling of excise goods to a natural person of Estonia for personal use, the registration obligation shall arise for the taxable person as of the date on which the supply of the distance selling of excise goods is created.
In order to register as a VAT liable, an application for registration is submitted to the Estonian Tax and Customs Board.
Upon registration, it is required to attend the procedure in person, i.e. the person seeking for registration cannot e-mail or send the registration form by post or fax. However, it is possible to use either an authorised person or a tax representative for the procedure. The tax authority shall register a person as a taxable person by entering the data concerning the person in the register of taxable persons as on the date on which the registration obligation arose, within five working days as of the receipt of the application. Upon registration, we shall issue one VAT identification number for all purposes and for all taxable persons. The structure of the number is always EE and 9 digits (e.g. EE012345678).
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In order to be registered as a VAT payer, the person must prove to the Tax and Customs Board that he or she is engaged in business in Estonia or is about to commence business in Estonia.
‘Engaged in business’ means actual economic activity commenced, but also a business plan worked out and making investments for the commencement of business.
The Tax and Customs Board shall have the right to request that the person submit additional proof or collect such proof on its own initiative. The proof is any information confirming that the applicant has either commenced business at the place of business stated in the application or has planned to start a business. Such proof can be, for example, preliminary contracts, (commercial lease, procurement, delivery, employment, etc.) contracts, sites for work to be performed, etc.
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No.
Depends on Tax official evaluation. It will be monitored case by case.
In practice, if you do not have an account with an Estonian bank, you will not receive a VAT number.
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For this purpose, we need to be given appropriate rights of representation by logging into the environment of the Tax and Customs Board.
This can be done with the Estonian e-residency card, ID card, Mobile ID, and Smart ID.
To get more information about all of these self-identification tools, please read the material in our FAQ environment.
Video:
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In order to register for VAT, a foreign company must submit an application form R2 and an extract from the company register of the country where the company is located regarding the persons entitled to representation, address, etc. and an application for registration as a VAT payer.
Form R2 can be found on our website https://www.emta.ee/sites/default/files/ariklient/registreerimine-ettevotlus/mitteresident/vorm_r2_est-eng.pdf
Application for registration as a VAT payer https://www.emta.ee/sites/default/files/ariklient/registreerimine-ettevotlus/kaibaksuoikeustuslane/kmkr_avaldus_eng.pdf
Documents can be submitted either by a person authorized to represent or by an authorized person under a notarial power of attorney in our office on site.
We also accept documents sent by post if the specimen signature of the authorized person is notarized or sent digitally signed (digital signature of the authorized person) to our e-mail address emta@emta.ee or submitted to our service office on site.
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