VAT deregistration

VAT deregistration

If a business is registered as a taxable person but the taxable supplies carried out by the business will not exceed the VAT registration threshold of €40,000 within the next 12 months, according to the business's calculations, the business may submit an application to the tax authority for removal from the register.

If a business from another EU member state transfers goods by distance selling to a person in Estonia (excluding distance selling of excise goods), was registered as a taxable person before the registration obligation arose and has been registered as a taxable person for at