see also :
INTRASTAT in Estonia
VAT rates in Estonia

GENERIC INFORMATION

Estonia is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=209/1577833200

VAT local name :
Käibemaks

VAT number format in Estonia :
EE123456789

Date of introduction of VAT in Estonia :
1 January 1991

Local transposition of EU Directive :
Value Added Tax Act (Käibemaksuseadus)

Passed 10 December 2003, entered into force 1 May 2004 (State Gazette I, 2003, 82, 554).

Last amendment 04.12.2019 (State Gazette I, 19.12.2019, 2), entered into force on 01.01.2020.

Competent authority :
Ministry of Finance

Estonian Tax and Customs Board

(http://www.emta.ee)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
Fiscal Policy Department
https://www.rahandusministeerium.ee/en
info@rahandusministeerium.ee
+3726113221

HOW VAT IS APPLIED IN Estonia

VAT rates :

  • standard : 9%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    zero-rated; exempt

Please note that we have a detailed application of VAT rates per goods and services in Estonia :
See our section https://becompliant.tax/vat-rates-estonia

INTRASTAT and EUROPEAN SALES LIST IN Estonia

Form and submission of ECSL in Estonia :
VD 20th of following month / VPD for correction
Form and submission of Intrastat in Estonia :
14th of the following month

VAT COMPLIANCE IN Estonia

Form name(s) : KMD / KMD INF for XML VAT Books

Monthly VAT returns :

Conditions to submit monthly returns in Estonia :
Default
Due date of monthly returns in Estonia :
20th day og the month
When to pay VAT under monthly return scheme in Estonia :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
35,000 EUR
10,000 EUR (acq. exempted pers.)

VAT and INTRASTAT compliance in Estonia

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