Estonian companies can register for VAT either obligatory or voluntarily.

A company that has voluntary registration to VAT can de-register as well voluntarily.

A registered VAT payer may submit an application to the Estonian Tax and Customs Board for cancelling VAT registration if their taxable turnover does not exceed 40.000 euros in the upcoming calendar year.

A limited taxable person may apply to cancel VAT registration if they have been registered for VAT for at least two years by the time and if the value of their goods acquired in another Member State did not exceed 10.000 euros in the previous or current financial year.

De-registration application must be submitted to the Estonian Tax and Customs Board by the board member or authorized representative of the company.

The de-registration application can be made through the tax office online service e-MTA or in a service bureau in Estonia.

A taxable person shall be deleted from the VAT registration based on a decision of the Estonian Tax and Customs Board as of the date specified in the decision.

The Estonian Tax and Customs Board has the right to inspect the economic activities of the company that applied for cancelling VAT registration before making a decision. Therefore, the date of the de-registration might be later than the date asked for in the application.

The Tax and Customs Board would notify the applicant of the deletion as a VAT-liable person by email or by text message to a mobile phone. Also, the de-registration decision shall be uploaded to the e-MTA and can be checked via the Estonian Tax and Customs Board’s online inquiry for value-added tax (VAT) identification number search.

We always advise using a professional accountant in Estonia for calculating your taxable turnover for VAT registration and de-registration. For Unicount virtual office clients, we can provide monthly accounting services. Our accountants would also make the necessary VAT de-registration application for your company based on your request.

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