Refunds to EU businesses

Commentary

Eligibility for a cross-border EU VAT refund

12 Estonia
12 Estonia | Commentary

Eligibility for a cross-border EU VAT refund

12 Estonia | Commentary

Refunds of VAT to non-Estonian businesses

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.

The

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