Submitting Special VAT Declaration for New Vehicle Purchase from EU Member State

• Individuals must submit a special VAT declaration and pay VAT when purchasing a new means of transport from another EU member state.
• A new means of transport includes watercraft, aircraft, and land motor vehicles of certain size or power.
• The declaration must be submitted and VAT paid within ten calendar days from the day the transport is brought to Estonia, but no later than the registration day.
• The declaration can be submitted via the e-MTA online service by selecting the appropriate options in the menu.
• To pay VAT, click the link for payment with a reference number after submitting the declaration.
• After payment, reopen the special VAT declaration and click the button to verify payment.
• Once the tax is paid, the declaration can be downloaded and submitted to the Transport Administration for vehicle registration.
• If unable to use the online service, the declaration can be submitted digitally signed via email, by post, or in paper form at the Tax and Customs Board service office.

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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