12 Estonia | Commentary

Key data

12 Estonia | Commentary

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 rate20%
Reduced rate9%
Zero rate0%
C. VAT return filing periods
All taxable personsMonthly
D. VAT return filing

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