Standard

20%

Reduced

9%

Other

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:

Monthly

Estonia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Estonia are required to start collecting and remitting tax.

Registration

EUR16,000

Distance selling

EUR35,000

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: