VAT registration

Commentary

Domestic supplies

12 Estonia
12 Estonia | Commentary

Domestic supplies

12 Estonia | Commentary

VAT registration

Domestic supplies

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.

The following are

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial