- 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.
