Goods – intra-EU arrivals
Supplies of goods by businesses elsewhere in the EU to Estonian consumers
If a taxable person in another EU member state is engaged in distance selling to an Estonian consumer (excluding distance selling of excise goods) and the taxable value of the supply exceeds the €10,000 distance selling threshold, as calculated from the beginning of a calendar year, a VAT registration obligation arises for the supplier from the date on which the threshold was exceeded.
It is also possible to register and account for VAT voluntarily before exceeding the threshold.
From 1 July 2021, the distance selling rules changed
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