Estonia is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code EE
EU Member State Yes
Local name Käibemaks (KM)
VAT number format EE 123456789
VAT Rates  
Standard VAT Rate 22%
Reduced VAT Rate 9%
Special Reduced VAT Rate 5%
VAT Compliance  
Standard VAT Return filing period Monthly
Standard VAT Return filing deadline 20th day of the month following the filing period
VAT Representation required for non-resident businesses? Yes, mandatory for non-EU businesses
Record retention period 7 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a. *
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Other domestic reverse charge mechanisms? Yes, e.g. supplies of specific goods (e.g. scrap, waste materials)
Postponed Accounting on Import Yes, under conditions
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Iceland, Israel, Norway, and Switzerland
Link to VAT Law  HERE

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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