Estonian VAT
Estonia introduced value added tax (VAT) in 1992, following its independence from the Soviet Union. Upon joining the European Union (EU) in 2004, Estonia aligned its VAT system with the EU VAT Directives and incorporated these into its national VAT Act.
Estonian VAT compliance — which includes registrations, returns, Intrastat, and EC Sales Lists — follows the framework of the European Union VAT Directives. Estonia implements these rules through its national legislation, which is administered by the Estonian Tax and Customs Board (Maksu- ja Tolliamet).
Foreign businesses, termed ‘non-resident’ traders, providing goods or services in Estonia to local companies or consumers must comply with Estonian VAT rules. This may include the obligation to register their business for Estonian VAT. Once registered, they must follow Estonian VAT compliance obligations, including invoicing standards, VAT rates, and submitting returns to the tax authority.
Other resources
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