Is fiscal representative compulsory in Estonia ?
Estonia is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.
Estonia yes REQUIRES a tax representative for non EU businesses.
When and how do you have to register for VAT as taxpayer?
Registration in Estonia is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.
A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (KMD / KMD INF for XML VAT Books) provided by in Estonia like other established companies.
This « trigger » is activated when :
– you deliver goods to individual particulars in Estonia and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Estonia to another State, being third country or Member state.
In most cases your VAT number in Estonia will be similar to EE123456789.
What is the threshold for deliveries to particulars individuals in Estonia ?
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.)
Once registered for VAT with right to deduct, which VAT should your business apply in Estonia ?
Standard VAT rate in Estonia is 9%, while intermediate rate is -. On the other hand, reduced rate is -.
Application of Article 37 and 109 to 122 of the VAT Directive in Estonia : zero-rated; exempt
Please note that we open access to a detailed table of VAT rates per goods and services in Estonia :
See our section https://becompliant.tax/vat-rates-estonia
What is the scope of a fiscal representative in Estonia?
Fiscal representative should always diagnose your operations in Estonia and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda
What form for VAT returns and when to submit in Estonia ?
Your fiscal representative in Estonia will have to submit periodically on your behalf.
The VAT form you are expected to submit in Estonia : KMD / KMD INF for XML VAT Books
In Estonia, the periodicity of VAT (locally called Käibemaks) is as follows :
Monthly VAT returns in Estonia are due 20th day og the month, always that Default
Your VAT payment is due : Same as return.
Yearly VAT returns in Estonia are due 20th day og the month.
What are the E/ICSL a fiscal representative submits in Estonia ?
The ECSL you are expected to submit in Estonia : VD 20th of following month / VPD for correction
Your statistical declarations (Intrastat) in Estonia : 14th of the following month
What are the late registration penalties in Estonia ?
– late : 0.6% interest per day
Where to find official information about VAT in Estonia
Estonia transposed the European Directive into national regulation 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..
The Revenue administration responsible for VAT in Estonia is :
Ministry of Finance
Estonian Tax and Customs Board
You can gather more information by contacting the directly :
Fiscal Policy Department
VAT and INTRASTAT compliance in Estonia
Request a quotation
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