Estonia VAT profile
Select Country
Estonia VAT Profile
| Standard VAT Rate | 24% |
| Reduced VAT Rate | 9%, 13% |
| EU VAT Number | EE999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 40,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: This is a standard filing frequency Filing and Payment Deadline - 20th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: N/A Dispatches: EUR 325,000 Filing Frequency Monthly Filing Deadline 14th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 20th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Communication of Data (COD) COD is a declaration requiring details of certain transactions to be reported by all businesses registered in Estonia Filing Frequency - Monthly, Filing Deadline 20th day of the month following the reference period. |
Latest VAT News Estonia
Latest tax technology news and blog posts
Estonia – Standard VAT rate change
The standard VAT rate in Estonia is due to increase from 22% to 24% form 1st July 2025. The change in the standard VAT rate was set […]
Estonia – Bill to lower VAT rate on food products rejected
The Estonian parliament rejected a proposal to which the current 22% VAT rate on food products was planned to be initially reduced to 9% with a potential […]
Estonia : Planned VAT changes due in 2027
The Ministry of Finance has sent a draft development plan to amend VAT Act that covers: Currently VAT payers are required to submit additional data on invoices […]