Commentary

General requirements

12 Estonia
12 Estonia | Commentary

General requirements

12 Estonia | Commentary

VAT registration procedure

General requirements

Non-resident businesses that are required to VAT register in Estonia must notify the tax authority within three days of becoming aware that they need to register for VAT.

Foreign businesses are required to register for VAT in person if they are registering directly with the Estonian Tax and Customs Board. It is not possible for foreign businesses to apply by post or email. They can, however, appoint a representative to register for VAT on their behalf.

The official application form for registration as a person liable to VAT (which can also be filed in English –

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