When a trader with no permanent establishment in Estonia and liable to taxation in another country makes a taxable supply in Estonia that is not taxed by the Estonian taxable person or a limited taxable person upon acquiring the goods or services, the foreign trader must register from the date the taxable supply was made.
A foreign trader without a permanent establishment in Estonia does not need to register for VAT purposes when the reverse charge procedure can be applied. The reverse charge procedure can be applied when the following services are provided to an Estonian taxable person or
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