Estonia
VAT Name :
Käibemaks (KM)
VAT Number Format :
123456789 (9 characters)
VAT Information Offices :
Maksu-ja Tolliamet
Tallinna teenindusburoo
Lootsa 8a
15176 Tallinn
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 20% | Standard | All other taxable goods and services |
| 9% | Reduced | Certain pharmaceutical products; Medical equipment for disabled persons; Books (excluding e-books); Newspapers and periodicals; Hotel accommodation |
| 0% | Reduced | Intra-EU and international transport |
EXEMPTIONS
- Letting of residential property (excluding short term letting)
- Letting of immovable property
- Financial services
- Letting of commercial property
- Postal services
- Health and social services
- Child protection services
- Supply of land (an option to tax can apply in certain cases)
THRESHOLDS
Registration Threshold : EUR 40.000
(below threshold registration can be on a voluntary basis)
Dispatches : EUR 130.000 (simplified) or EUR 5.500.000 (full)
Arrivals : EUR 230.000 (simplified) or EUR 6.000.000 (full)
Distance Selling Threshold : EUR 35.000
Intra-Community Acquisition : EUR 10.000
VAT Free Shopping : EUR 160
Non-Resident : Non-resident businesses without a fixed establishment must register for VAT (nil threshold)
PENALTIES
Assessment Period : 3 years (can be extended to 6 years for negligent underpayment)
Other :
– Interest is charged on amounts of VAT underpaid or paid late, plus fines
– Penalties may apply for late, missing, and/or inaccurate reports of Intrastat files and European sales lists
DEADLINES
Standard Tax Period : Monthly
– 2 months or more may be available on request
ESL Filing : 20th day of the month following reporting period
Intrastat : 14th of the month following the reporting period