VAT Registration in Estonia: Who Must Register and How

VAT registration in Estonia must be completed by various types of economic operators, as presented below. You can rely on us for support if you want to obtain a VAT number in 2026.

Quick Facts
We offer VAT registration services	YES, we offer support in VAT registration in Estonia
Standard rate	24% (since 1 July 2025)
Lower rates	13% (accommodation services), 9% (books, press publications, medical products), 0% (exported goods, intra-community supply of goods, international transport of passengers)
Who needs VAT registration	Domestic and foreign companies, sole traders and other economic operators supplying VAT-taxable goods and services
Timeframe for registration	Approx. 5 working days
VAT for real estate transactions	Standard 24% rate applies to real estate transactions
Exemptions available	YES, goods and services provided for social purposes, financial services supplies
Period for filing	Monthly filings are required
VAT returns support	YES, our accountants in Estonia offer VAT return filing support
VAT refund	YES, VAT refunds are available for non-EU companies for goods and services not exceeding EUR 320 per year, for EU companies, and foreign citizens
Local tax agent required	No, however, outsourced accounting services are available
Who collects the VAT	VAT is collected by the Estonian Tax and Customs Board
Documents for VAT registration	Application form issued by the Tax and Customs Boards, information about the company (Articles of Association, extract from the Trade Register)
VAT number format	Country code EE followed by 9 digits
VAT de-registration situations	VAT de-registration in Estonia occurs in cases of company dissolution, the company no longer meets the mandatory registration thershold, the company no longer provides or sells VAT-taxable services, respectively goods
Voluntary registration availability (YES/NO)	Yes, voluntary VAT registration is also available in Estonia.
VAT registration for sole traders	Yes, if the sole trader registers intra-community sales or purchases of goods/services.
Special requirements for Estonian branches (if any)	The parent company must apply for an Estonian VAT number on behalf of the branch.
VAT registration requirements for liaison offices (YES/NO)	No
VAT for buying and selling online products	Sellers must pay the VAT on the products/services they sell in Estonia.
VAT registration requirements for e-commerce companies (if any)	Yes, when EU-wide distance sales to consumers exceed EUR 10,000 per year (or through the EU One-Stop-Shop)
Record-keeping requirements	7 years
Requirement to issue invoices containing the VAT	Yes, invoices must contain the VAT rate and value
Invoice content	– seller’s name and address, – company registration number, – VAT code, – price with and without VAT, – name and quantity of product/service sold, – VAT rate, – total price
Possibility to issue simplified invoices (YES/NO)	Yes, for passenger transport services, parking meters, petrol sales
Invoice issue time limit	7 days
Penalties for late VAT returns	Yes, up to EUR 3,100 for late or failure to pay the VAT
EORI registration option (YES/NO)	Yes
VAT number required for EORI registration (YES/NO)	Yes, a VAT number is mandatory for EORI registration.
Availability of the reverse charge mechanism (YES/NO)	Yes, the reverse charge mechanism is available in Estonia.

Who is required to register for VAT in Estonia?

Estonian legal and natural persons supplying VAT-taxable goods and services locally;

Estonian sole traders involved in import/export activities of goods subject to VAT;
foreign companies operating through permanent establishments in Estonia and supplying VAT-taxable goods and services;
non-resident businesses that carry out intra-Community acquisitions of goods from other EU member states when the value of the acquisitions exceeds EUR 10,000 in a calendar year;
non-operating foreign companies offering a VAT-taxable supply of goods and services in Estonia one time only.

Is there a minimum VAT registration threshold in Estonia?

Yes, it is EUR 40,000 calculated from the start of a calendar year, and it applies to local companies only. In this case, companies must file for VAT registration within 3 days.

Is voluntary VAT registration possible in Estonia?

Yes, companies can also register for VAT voluntarily, provided it supplies goods or services in accordance with EU VAT regulations.

The scheme below presents the main requirements for registering for VAT in Estonia in 2026:

What are the VAT registration requirements for foreign companies in Estonia?

The VAT registration threshold is zero for international companies doing business in Estonia that are VAT registered in their home countries. As soon as they make their first supply, businesses must register.

Since 1 July 2021, the threshold is €10,000 per year (EU-wide distance sales) for non-resident businesses (that are registered for EU VAT) who offer products to consumers in Estonia via the internet.

For non-EU businesses, a fiscal representative is necessary who is jointly accountable for the Estonian VAT.

What are the documents required for VAT registration in Estonia?

The necessary forms (application forms KR and R2) must be filled out and submitted with the following supporting documentation to the Estonian tax authority:

VAT certificate to demonstrate that the company is registered for VAT in another EU country (if applicable);
company’s Articles of Association;
an extract of the registration certificate for the business issued in its home country;
confirmation that the company will make taxable shipments in Estonia
a duplicate of the fiscal representative’s appointment for non-EU enterprises;
identity card or passport of the fiscal representative.

How long does it take to obtain a VAT code in Estonia?

The issuance of the VAT number by the tax authorities in Estonia takes 5 days.

The 2026 VAT registration procedure can be completed online with the help of our local specialists as part of the company formation procedure in Estonia.

Is it possible to register for VAT in Estonia remotely?

Yes, through our Estonian accountants. This is often a preferred method by clients who have obtained e-residency in Estonia.

What is the format of the VAT code in Estonia?

Country code EE + a 9-digit code.

If you need information on VAT registration of Estonian companies and the benefits of this procedure in 2026, our agents can guide you. You can also watch our video on this subject:

What are the applicable rates of VAT in 2026?

The following:

24% standard rate applicable to most goods and services;
13% reduced rate applicable to hotel accommodation and services;
9% reduced rate applicable to certain pharmaceutical products, medical devices, books, and other publications;
0% rate applicable to export of goods outside the EU and certain intra-Community supplies.

By comparison, the standard VAT rate in Denmark is 25%. For more details about the taxes imposed by Denmark, we can put you in contact with our partners from CompanyFormationDenmark.com.

Please contact our company formation specialists in Estonia for more information on VAT registration.