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VAT registration and OSS

VAT registration in Estonia for your OÜ

Your Estonian OÜ must register for VAT once its taxable turnover passes €40,000 in a calendar year, and apply within 3 working days. We watch your turnover, file the application with EMTA and do the monthly return after. Not sure you need it yet? The VAT check answers that in five questions.

  • Compulsory past €40,000 a year
  • Apply within 3 working days
  • Standard rate 24%
Check my VAT position See the price

When does VAT registration become compulsory?

Two lines decide it. They measure different things, so each has its own scale — and most founders only ever hear about the first.

Taxable turnover in Estonia, per calendar year €40,000

VAT registration becomes compulsory — apply within 3 working days

Taxable turnover: what counts
Goods shipped and digital services sold to consumers in other EU countries, all together, per calendar year €10,000

The customer’s country’s VAT applies — OSS lets you pay it from Estonia, every 3 months

OSS: what it is, and do you need it

Selling a service to a business in another EU country?

Most services between businesses are taxed where the customer is established. So you don’t charge Estonian VAT — your customer accounts for it at home. That’s the reverse charge.

Your OÜ

Estonia

Invoices the service without Estonian VAT.

What it must show

The invoice

Your customer’s VAT number, yours if you’re registered, and the words “reverse charge”.

Your business customer

Another EU country

Accounts for the VAT in its own country, at that country’s rate.

It works the other way round too: ads, software or advice bought from abroad are usually reverse-charged here, in Estonia. Some services, such as those tied to property or events, follow other rules — so we check each new kind of sale.

What do we handle — and what not?

Handled by us

  • Your turnover, watched

    From 1 January, with a warning before the threshold — so the application is ready, not started from scratch.

  • The traps before the threshold

    Ads, software or advice bought from a business abroad that isn’t registered for VAT in Estonia can oblige you to register whatever your turnover — a limited registration. We check at the start and with every new supplier.

  • The application, done properly

    What you do, who you sell to, expected turnover and the documents behind it — written so it makes sense to whoever reads it.

  • Invoices that are right

    Your number and rate on every invoice, and “reverse charge” where it belongs. We check your templates before the first one goes out.

  • The monthly return, and OSS

    Every sale and purchase on the right line, reconciled to your bank before filing. Selling to EU consumers? We register you for OSS and file its return too.

Outside it — said up front

  • EMTA’s decision

    Our part ends with a complete application. The decision and its timing are the tax authority’s, so we won’t promise a date.

  • A business that isn’t real yet

    EMTA can ask for contracts, invoices, a bank account and a plan. If there is nothing yet, registering may be premature — and we’ll say so first.

  • Stock in another country

    Goods in a warehouse elsewhere in the EU — Amazon FBA is typical — can require registering there, which OSS doesn’t cover.

  • Periods never filed

    Rebuilding them is catch-up accounting, priced after an assessment of the work.

What happens from the threshold to the first return?

Four stages. The first runs all year, so the second never comes as a surprise.

  1. We watch your turnover

    All year

    From 1 January, through the documents you send — and the purchases from abroad that can require a limited registration whatever your turnover.

    Numerra

  2. The threshold

    Past €40,000 of taxable turnover in the calendar year, registration becomes compulsory.

    The law

  3. The application to EMTA

    Within 3 working days

    Prepared and filed with the evidence behind it. From there, the decision and its timing are the tax authority’s.

    Numerra, then EMTA

  4. A return every month

    Monthly

    The KMD, filed and paid by the 20th of the next month — an empty one for a month with no sales.

    Numerra

What does it cost each month with a VAT number?

Once you have a VAT number, the monthly return is part of your bookkeeping plan. The plan depends on how many documents and accounts we handle each month.

Basic accounting — the tier registration closes

€30 /month

Only for up to 5 transactions or €1,000 revenue a month, and not VAT-registered — so registering moves you to a plan.

Periods never filed

priced after an assessment of the work

Rebuilt month by month before the current one is brought up to date.

Catch-up accounting

Prices are in euro, before VAT. Whether VAT is added depends on our VAT status and where your company is established — your quote shows it before you sign.

Paying yearly saves 10%. Every plan is on the pricing page, line by line.

Common questions

Can my company need a VAT number before €40,000?

Yes. Buying ads, software or advice from a foreign business that isn’t VAT-registered in Estonia means a limited registration whatever your turnover, applied for within 3 working days. So does buying over €10,000 of goods from other EU countries in a calendar year. A limited registration pays VAT on those purchases but can’t reclaim VAT on your costs — only full registration does that.

Should I register voluntarily below the threshold?

It depends on your customers. Registering lets you reclaim Estonian VAT on costs — good if you have real local spend. But it adds VAT to your price for buyers who can’t reclaim it, consumers most of all, and means a return every month.

I crossed the threshold two months ago and did nothing. What now?

The obligation started the day you crossed it, not the day you noticed. We find that date in your records, file now, and sort out the months in between before EMTA raises them. We don’t quote a penalty — there’s no official figure to point to.

I sell SaaS or other digital services. What changes?

To businesses in other EU countries, usually the reverse charge: no Estonian VAT, and the customer accounts for it. To consumers, once your sales in other EU countries pass €10,000 this year or last, all together, each customer’s own country’s VAT applies — OSS lets you pay it from Estonia, one return every 3 months.

Official sources: 15 · checked 22 September 2026

Where does your company stand on VAT?

Tell us what the company sells, where its customers are and what it buys from elsewhere in the EU. You get a straight answer — compulsory, optional or already overdue — and what it costs. If you don’t have to register yet, we’ll say that instead.

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