If the taxable supplies of Estonian businesses or permanent establishments of foreign businesses in Estonia exceed the VAT registration threshold (see 12.1), as calculated from the beginning of a calendar year, an Estonian VAT registration is required.
A VAT registration is generally not required if taxable supplies are subject to the 0% VAT rate and exceed the VAT registration threshold. As an exception, an intra-EU supply of goods or immaterial services rendered to the taxable person or to the taxable person with limited liability of another EU member state will require a VAT registration.
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