Registration of VAT payers in Estonia

in Allgemein 28.03.2022 13:01
von BalticLegal • 6 Beiträge

In Estonia, most goods and services are subject to value added tax (VAT). The VAT registration threshold for local entrepreneurs is EUR 16,000 per calendar year. The time required to complete the registration after submission of all documents is 3 business days; Foreign entrepreneurs must complete their VAT registration before conducting taxable transactions.

The expansion of the market share in Estonia enables further expansion in the direction of the Scandinavian countries. The tax system of Estonia is favorable for business development as refinanced and retained profits are not subject to corporate income tax.

Most companies in Estonia are limited liability companies (osaühing – OÜ). In general, there are 5 types of companies in Estonia:

Limited liability companies (osaühing – OÜ);
joint-stock companies (Aktsiaselts – AS);
general partnership (täisühing – TÜ);
limited partnerships (usaldusühing – UÜ);
Sole Proprietorship (füüsilisest isikust ettevõtja – FIE).
Foreign entrepreneurs must register as VAT payers in the following cases:

if a trader does not conduct regular business in Estonia and pays taxes in another country; and if a merchant also operates in Estonia, among others, but is not registered as a VAT payer;
if a trader is registered as a VAT payer in another EU Member State and conducts distance sales (except for distance selling of excise goods) to a person in Estonia who is not registered as a VAT payer, and the taxable value of the supply of distance sales calculated from the beginning of a calendar year exceeds 35,000 euros;
when a trader registered as a VAT payer in another EU Member State sells excise goods at a distance to a natural person in Estonia for personal use.
If a trader registered as a VAT payer in another EU Member State is engaged in distance selling of goods in Estonia (except for distance selling of excise goods), he can register as a VAT payer on a voluntary basis. It should be noted that the tax authority has the right to remove a taxpayer from the register if that taxpayer has not submitted a VAT return for the last six months.


zuletzt bearbeitet 28.03.2022 13:01 | nach oben springen

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