Home / Tolley's EU and Global VAT / 12 Estonia / Foreign VAT / Goods – intra-EU arrivals / Supplies of goods by businesses elsewhere in the EU to Estonian consumers

Goods – intra-EU arrivals

Commentary

Supplies of goods by businesses elsewhere in the EU to Estonian consumers

12 Estonia
12 Estonia | Commentary

Supplies of goods by businesses elsewhere in the EU to Estonian consumers

12 Estonia | Commentary

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial
Supplies of goods by businesses elsewhere in the EU to Estonian consumers