Refunds to non-EU businesses

Commentary

VAT refund to non-EU businesses

12 Estonia
12 Estonia | Commentary

VAT refund to non-EU businesses

12 Estonia | Commentary

Refunds to non-EU businesses

VAT refund to non-EU businesses

VAT paid by a non-EU business in Estonia on the import or acquisition of goods (except immovables), or receipt of services used for business purposes will be refunded to the non-EU business, provided a written application (form KMT) is made and:

  1.  

    •     the non-EU business is registered for VAT (or similar) in its home country;

  2.  

    •     the amount of VAT to be refunded per calendar year is at least €320;

  3.  

    •     taxable persons in Estonia have the right to deduct input VAT paid upon the import or acquisition of goods or receipt

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VAT refund to non-EU businesses