Refunds to non-EU businesses


The application

12 Estonia
12 Estonia | Commentary

The application

12 Estonia | Commentary

The application

The application must be submitted to the tax authority during the first nine months of the following calendar year (by 30 September) using form KMT.

The application must be signed by a non-EU country natural person or a head of the non-EU country legal entity, or by an authorised representative, and it must contain the number of the bank account and a note as to where and in whose name the VAT should be refunded.

The application must be accompanied by:


    •     readable invoices, and documents certifying the payment of VAT upon import of goods; and


    •     a certificate issued

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