Estonia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|20%||9%, 0%||Euro (EUR)|
Estonia's general VAT rate is 20%, with other rates including 9% and 0% that can apply to certain transactions.
Visitors to Estonia can qualify for a VAT refund on all purchases made for export - learn more about Estonia VAT refunds here.
Estonia has a 9% reduced VAT rate on books; medical and pharma products; and hotels
Estonia is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.
Estonia's consumption tax is called the Value-added tax (VAT), locally known as Käibemaks, which was introduced in January 1991.
Estonia VAT rates for 2018
- Zero-rated and exempt
Estonia VAT number format
Businesses in Estonia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the , and will follow a certain format. The VAT number format is EE123456789.
Estonia VAT return periods
Businesses in Estonia that are required to collect tax from consumers must file regular tax returns with the in Tallinn. Estonia's VAT return periods are:
Estonia Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Estonia are required to start collecting and remitting tax.
- Distance selling
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Estonia are required to collect taxes from the consumer.
Estonia VAT Refunds
Estonia has a VAT refund program that allows tourists and others to receive a refund of any Estonia VAT paid on goods purchased in Estonia that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €38.01 Euros (which would yield a VAT refund of about €7.602). SalesTaxHandbook has detailed information about Estonia's VAT refund program:Learn More About Estonia VAT Refunds
Estonia Tax Sources & Citations
- EN: Estonia Value Added Tax
- RU: НДС Эстония
- CN: 爱沙尼亚 增值税
- Ernst & Young global VAT tax study, Estonia (updated 2018)
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