- For imports into Estonia from outside the EU, import VAT is calculated on the customs value plus import duties and incidental transport/insurance/packing/commission costs to the first Estonian destination, and also to another EU destination if known at import; the same freight cost must not be counted twice.
- Import duty and import VAT are separate: paying or deducting import VAT does not eliminate customs duty.
- Input VAT on imported goods can be deducted only if the goods are used for taxable supplies and the customs declaration supports the deduction.
- The customs declaration, invoice, transport documents and payment evidence should match on importer/consignee, goods description, quantity and value; an invoice alone is not enough.
- Reporting import VAT through the periodic VAT return (KMD) instead of paying it at customs requires prior authorization from EMTA.
Source: blog.accres.eu
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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