VAT registration

Commentary

Distance selling

12 Estonia
12 Estonia | Commentary

Distance selling

12 Estonia | Commentary

Distance selling

From 1 July 2021, the distance selling rules changed and a unified (EU-wide) distance sales threshold is now applicable.

A foreign trader must register for VAT in the following circumstances:

  1.  

    •     If the foreign trader makes a distance sale to a person in Estonia who is not registered for VAT purposes (excluding goods subject to excise duties) and the taxable supply of the distance sale exceeds €10,000, as calculated from the beginning of the calendar year, the foreign trader must register from the date its taxable supply reached this threshold. This registration requirement is not applicable if the foreign

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