Eligibility for a cross-border EU VAT refund

Refunds to EU businesses

An EU business is entitled to a refund of Estonian VAT if:

1.  

   •     it is registered for VAT purposes in its home country;

2.  

   •     the VAT to be refunded would be recoverable by the EU business in its home country;

3.  

   •     the VAT to be refunded would be recoverable by Estonian VAT liable persons under the same conditions; and

4.  

   •     the VAT refund application is submitted via the electronic portal set up by the EU business's home country by 30 September of the calendar year following the refund period.

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