- Taxpayers in Estonia using the IOSS special procedure must submit a turnover declaration and pay VAT.
- Non-residents registered as users of the IOSS special procedure in Estonia also need to submit the declaration and pay tax.
- The declaration can only be corrected for the current period in the “Corrections of VAT amounts of previous tax periods” subsection.
- Return requests should be directed to the customer’s country of consumption.
Source: emta.ee
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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