Business

VAT Guide for Estonia

Registration, rates, and compliance requirements

VAT Rates 2025
Rates effective from July 1, 2025
Rate TypeBefore July 2025After July 2025Applies To
Standard Rate22%24% [KMS]Most goods and services
Accommodation9%13% [KMS]Hotels, guest houses, B&B
Publications9%9% [KMS]Books, newspapers, periodicals
Zero Rate0%0% [KMS]Exports, intra-EU supplies

When to Register

Mandatory Registration
€40,000 [KMS]
Annual taxable turnover threshold

If your taxable turnover in the calendar year or any 12 consecutive months exceeds €40,000, you must register for VAT within 3 business days.

Voluntary Registration

You can voluntarily register for VAT even if your turnover is below the threshold.

  • Reclaim VAT on business purchases
  • Appear more professional to B2B clients
  • Required for EU reverse charge mechanism
  • Essential for international B2B services
How to Register
1

Log in to e-MTA

Access e-MTA (emta.ee) with your Estonian ID-card, Mobile-ID, or Smart-ID.

2

Submit Application

Complete the VAT registration application form, describing your business activities.

3

Receive VAT Number

Processing takes 5 business days. You'll receive your Estonian VAT number (EE + 9 digits).

Compliance Requirements

VAT Returns
Filing Deadline
Monthly (quarterly if turnover < €40,000) [KMS]
Payment Deadline
20th of following month

Example: January VAT return and payment due by February 20th.

Invoice Appendix (INF)

For B2B transactions over €1,000, you must submit an invoice appendix listing each transaction with partner VAT numbers. [KMS]

Intrastat Reports

If your EU imports or exports exceed €230,000 annually, monthly Intrastat statistical reports are required.

Common Scenarios

B2B Services to EU

When selling services to VAT-registered businesses in other EU countries, apply reverse charge (0% VAT). The buyer accounts for VAT in their country. [KMS]

E-commerce (B2C EU Sales)

For B2C sales to other EU countries, you may need to register in the OSS (One-Stop Shop) system once sales exceed €10,000 per year.

Importing Goods

VAT is charged on imports from outside the EU. You can reclaim this import VAT on your VAT return if goods are for business use.

Real Estate

Sale and rental of real estate is generally VAT-exempt. However, new buildings (within 2 years) may be subject to VAT. [KMS]

Related Tools

VAT Calculator
Calculate VAT amounts for your transactions
Corporate Tax Guide
Understanding Estonian 0% tax on reinvested profits
Official Sources

Sources