Estonian companies do not get a VAT registration or any other tax number automatically when incorporated. Estonian company not registered for VAT only has an 8-digit registration code for tax purposes.
Registering a company for VAT in Estonia is either obligatory or voluntary.
An obligation to register for VAT shall arise as of the date on which the taxable supply in Estonia exceeds 40 000 euros calculated from the beginning of a calendar year.
Please note that when selling goods your place of supply needs to be Estonia to register and add Estonian VAT to your invoices.
You may also apply for a voluntary VAT registration without exceeding the 40 000 euros threshold.
So if you would like to register for VAT in Estonia you can apply for voluntary registration with no turnover or wait until your taxable turnover in Estonia is going to surpass 40 000 euros per calendar year.
Generally, the supply of goods is in Estonia if the location of the goods sold or dispatched is in Estonia. The determination of the place of supply of services depends on the type of service.
The value-added tax rate in Estonia was 20% since 1 July 2009. Starting from 1 January 2024, the standard VAT rate will be 22%.
You can register for VAT by logging into the Unicount Dashboard and ordering VAT registration service.
The estimated delivery time is 5 working days from receiving user rights in the e-Tax.
The Estonian Tax and Customs Board is responsible for the registration and Unicount does not undertake responsibility for their decisions.
We always advise using a professional accountant in Estonia to calculate your VAT and file mandatory monthly VAT reports. For Unicount virtual office clients, we recommend our monthly accounting service.
There is a special EU VAT scheme available for e-commerce and services. You can read more about it here or on our blog.