It is possible to register for VAT voluntarily in Estonia even if the VAT registration threshold is not reached. Certain transactions by foreign businesses require Estonian VAT registration without any threshold (eg intra-EU supply of goods).
The tax authority will register a business as a taxable person as of the date on which the registration obligation arose, by entering the business's data in the register of taxable persons within five working days of receipt of the VAT registration application.
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