The standard rate of VAT is 20%, the reduced rate is 9% and 0% in some cases.

The taxable period is one calendar month, and VAT returns must be submitted to the tax authority by the 20th day of the month following the taxable period.

Usually, Tax and Customs Board will register with the VAT for those companies that engage in economic activities or prove their commencement (§ 20 (4) of the Value Added Tax Act).

As a result, the registration of non-operating ready-made companies is usually not possible for the sale of companies by sellers of the companies.

It is possible to buy formerly operating companies, including VAT registered companies. In this case, the registration of the company as a VAT taxpayer will be retained.

Applicants must have access to “Submit a VAT registration application”.

In order to grant access, the authorized person must enter the e-MTA as a representative and select “Settings”> “Access Rights”> “Representative Access Rights”.

On the Access Rights Administration page, you must enter the user ID of the user to be authorized and select “Access to VAT registration” under the “Individual rights” section.

Log in: https://maasikas.emta.ee/v1/login?authst=eitUBZa5iT

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).

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.

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.

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).

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.

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.