VAT registration from 01.01.2018

VAT registration is is either mandatory or voluntary.

1) The obligation to register as a taxable person arises from the date on which the taxable turnover of transactions exceeds 40 000 euros from the beginning of the calendar year. (Until 31.12.17 it was 16 000 euros)

The application for VAT registration must be submitted to the Tax Board within three working days from the obligation date.

2) If the taxable person has not yet been taxed or his taxable turnover does not exceed the 40 000 euros, then the taxable person can be registered voluntarily.

The prerequisite for VAT registration is actual entrepreneurship or business start-ups in Estonia. For standing companies (shelving companies) will not be issued an VAT number!

If the entrepreneurship is not sufficiently certified, the Tax Board has the right to demand additional evidence from the person or to collect them on his own initiative.