12 Estonia
Updated by Rein Ruusalu, PKF Estonia OÜ
Key data
Information up to date as at 1 October 2021.
| A. VAT registration and deregistration thresholds |
| VAT registration | €40,000 |
| Distance selling of goods and BTE services, for EU established businesses only, from 1 July 2021 | €10,000 |
| Intra-EU acquisitions | €10,000 |
| VAT deregistration | €40,000 |
|
| B. VAT rates |
| Standard rate | 20% |
| Reduced rate | 9% |
| Zero rate | 0% |
|
| C. VAT return filing periods |
| All taxable persons | Monthly |
|
| D. VAT return filing |
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