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 | 22% |
Lower rates | 9% (books, medical products, accommodation services), 5% on press publications, 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 |
| Timeframe for registration | Approx. 30 days |
| VAT for real estate transactions |
Standard 22% rate applies to real estate transactions
|
| Exemptions available |
YES, goods and services provided for social purposes, |
| 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 reaching a turnover of EUR 35,000 |
| 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 passport 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. |
Table of Contents
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.
The threshold is €35,000 per year 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.