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UADo I need to register for VAT in Estonia?
Your company must register for VAT once its Estonian taxable turnover passes €40,000 in a calendar year. Five questions also check services from abroad, EU goods and OSS.
Where do you stand on VAT?
Turn on JavaScript to try your own numbers. Below is a worked example.
Example:
2 of your answers mean acting now — see below.
Estonian VAT registration
Required: you’re €6,000.00 over €40,000. Apply within 3 working days of the day you crossed it.
You’re exactly at the threshold: the next taxable sale takes you over, and the 3 working days start then.
Not required yet: €0.00 to go before €40,000.
You’re registered already: your sales go in your monthly VAT return — there’s nothing to apply for.
Enter your turnover to see.
Services from foreign businesses
If your company holds no VAT registration yet, this obliges it to register with limited liability — whatever your turnover. You’d pay Estonian VAT on these services by reverse charge, with no right to deduct it. Apply within 3 working days.
No registration triggered by services you buy.
Covered by the full VAT registration you now need — these services go in your VAT returns.
Answer yes or no to see.
Goods from other EU countries
Over €10,000: unless you’re registered for VAT in full, register as a person liable to VAT with limited liability within 3 working days.
Exactly at €10,000: not over yet — the next purchase takes you over.
Under €10,000: €6,000.00 to go.
Covered by the full VAT registration you now need — these goods go in your VAT returns.
Enter what you’ve bought to see.
Sales to EU consumers (OSS)
Over €10,000 this year or last: your customers’ countries’ VAT applies. The One-Stop Shop lets you declare it from Estonia, once every 3 months.
Exactly at €10,000: not over yet — the next sale takes you over.
Under €10,000 this year and last: if you’re VAT-registered, you may charge Estonian VAT.
Enter your EU consumer sales to see.
- Estonian VAT registrationRequiredAt the thresholdNot requiredCoveredNo answer yet
- Services from foreign businessesRequiredAt the thresholdNot requiredCoveredNo answer yet
- Goods from other EU countriesRequiredAt the thresholdNot requiredCoveredNo answer yet
- Sales to EU consumers (OSS)RequiredAt the thresholdNot requiredCoveredNo answer yet
Figures checked 22 September 2026 · Sources
Need to add or remove VAT?
VAT on a price
Turn on JavaScript to try your own numbers. Below is a worked example.
Example:
€124.00 price with VAT
€124.00 including €24.00 VAT at 24% — €100.00 before VAT.
- Price with VAT
- €124.00
Show the calculation
- Price before VAT
- €100.00
- VAT (24%)
- €24.00
- Price with VAT
- €124.00
Figures checked 22 September 2026 · Sources
How do the VAT thresholds work in Estonia?
An Estonian company must register for VAT once its taxable turnover in Estonia passes €40,000 in a calendar year, and apply within 3 working days. Two other rules can apply below that line, and EU consumer sales have a threshold of their own.
- Taxable turnover in Estonia is counted from 1 January: sales whose place of supply is Estonia, 0% sales such as exports and goods to EU businesses included, plus regular income from property, financial services (loans, securities) and insurance. Cross €40,000 and the application must reach EMTA within 3 working days.
- Buying services from a foreign business that isn’t registered in Estonia can oblige a company to register, whatever its turnover.
- Goods bought from other EU countries over €10,000 a year oblige a company to register with limited liability.
- Sales to consumers in other EU countries over €10,000 — this year or last, all countries together — are taxed where the customer is.
- Once registered, the VAT return (form KMD) is filed and paid by the 20th of the following month.
Worked examples: the €40,000 threshold
| Your answers | Estonian VAT |
|---|---|
| €46,000 of taxable turnover | Required — €6,000.00 over |
| €25,000 of taxable turnover | Not yet — €15,000.00 to go |
Worked examples: adding and removing VAT
| Calculation | VAT | Before VAT | With VAT |
|---|---|---|---|
| Add VAT to €100 | €24.00 | €100.00 | €124.00 |
| Remove VAT from €124 | €24.00 | €100.00 | €124.00 |
| Remove VAT from €100 | €19.35 | €80.65 | €100.00 |
What doesn’t this check include?
- Voluntary registration
Registering before you must can make sense — for example if your customers are VAT-registered businesses. That’s a decision, not a sum; ask us.
- What counts as taxable turnover
Mixed sales, exempt services and sales abroad change the count. If you’re close to the line, we check your actual invoices.
- Businesses established in more than one EU country
The €10,000 threshold is only for a seller established in one EU country. Established in several? Ask us.
- Other EU countries’ rates
The add/remove calculator uses Estonian rates only.
What else do people ask about VAT?
What is the VAT registration threshold in Estonia?
€40,000 of taxable turnover in Estonia, counted from the start of the calendar year. It counts every sale whose place of supply is Estonia — one-off sales and 0% sales such as exports and goods to EU businesses included — and regular income from renting or selling property, financial services (loans, securities) and insurance. Healthcare, education, one-off property, financial or insurance deals, sales of fixed assets and services billed to businesses abroad stay out. If all your sales are exempt or 0%, with no goods to EU businesses, you don’t have to register.
How fast must I register once I cross it?
The application must reach EMTA within 3 working days of the day the threshold is exceeded. Nothing registers you automatically.
I buy Facebook or Google ads. Do I need to register?
If the supplier is a foreign business that isn’t VAT-registered in Estonia, buying its services can oblige your company to register — whatever your turnover — and you’d pay Estonian VAT on them by reverse charge. A company already registered for VAT in full simply puts them in its VAT return.
What is OSS, and when do I need it?
Once your sales to consumers in other EU countries pass €10,000 — all countries together, this year or last — the customer’s country’s VAT applies. The One-Stop Shop lets you declare and pay it from Estonia, every 3 months. The threshold is only for a seller established in one EU country.
What are the VAT rates in Estonia?
24% standard; 13% for accommodation; 9% for books, press and listed medicines; 0% for exports and intra-EU supplies of goods. Which rate applies to what — in the VAT guide.
Where do these figures come from?
Only official sources. Each line shows when we last checked its figures there — the oldest of the dates, if it carries several.
- Standard VAT rate
- Value Added Tax Act (in Estonian)
- Obligation to register as taxable person
- Threshold calculation from 1 January 2025
- Tax liabilities of companies established by e-residents
- Registration as a person liable to VAT with limited liability
- Taxable person with limited liability
- The One Stop Shop
- Special schemes of e-commerce and services
- Declare and pay in OSS
- VAT Directive: place of taxation
- VAT Directive: persons liable for VAT
- Reminder for a taxable person with limited liability
This information is general in nature and current as of its publication date. It is not individual advice.
Close to a threshold?
We watch your turnover every month, register you on time and file every VAT return — it’s part of every monthly plan.
We reply within one working day