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Estonia Estonia

Goods

Web: Tax Agency

 

VAT rate

A normal rate of 20% (from 1/07/2009).

The rate of 9 percent is applied to goods intended for medical purposes, some books and educational literature.

 

Threshold

A total threshold of 10k euros has been introduced since the first of July for the gross supply of remote sale of goods within the Community (to all Member States together) and digital services provided to end-users of other EU states.

 

Deductible VAT

For some completed transactions, you can refund the VAT paid:

  • Transactions for the delivery of goods or services carried out within the country
  • Purchase of goods and transactions within the EU, considered as such
  • Import (commodity) operations

Registration procedure

For registration you need to submit the following documents to the tax service:

  • An application
  • An identity document
  • A document certifying your authority

The Estonian Tax and Customs Board may request additional documents.

Tax representative

If the business is based outside the EU, then a tax representative must be appointed to register as a VAT taxpayer.

VAT returns filing and VAT payment date

The tax period is a calendar month, and the tax return together with the appendix is submitted to the tax authority before the 20th day of the month following the tax period, on paper or in electronic form. The deadline for paying VAT coincides with the deadline for filing a tax return.

Penalty

The taxpayer is obliged to calculate and pay the tax within the specified period, otherwise, from the day following the delay, the tax authority will charge interest (interest rate 0.06% per day).

Digital services

Web: Tax Agency

 

VAT Standard rate

20%

 

Threshold

The threshold for all EU countries is unified – 10 thousand euros.

 

Pieces of evidence

EU General conditions for determining the customer’s location:

  • Service buyer’s address
  • Billing address
  • Phone code +372
  • IP address
  • The location of the customer’s fixed land line through which the service is supplied to him
  • The legislation of Estonia provides special rules for certain situations

E-services list

A digital product is any product that is stored, delivered, and used in an electronic format. These are goods or services that the customer can receive by email, download from the Internet or use directly on the website. An approximate, but not an exhaustive list of such products:

  • Audio, visual or audiovisual products
  • Downloadable and streamed music, such as buying MP3 or using music apps
  • Software stored in cloud storage and products as services, abbreviated as SaaS, PaaS, IaaS
  • Websites, website hosting services, and Internet service providers
  • Advertising posted on the Internet

Registration procedure

Persons wishing to apply a special procedure submit an application for the application of a special procedure to the Tax and Customs Department.

A taxable person of Estonia submits an application to the e-MTA, where you should select “Taxes” – “Turnover tax” – “Declaration of Digital Services (MOSS)”.

Registration rules for non-EU companies

Submit a free-form application for company registration in the Estonian Register of Taxpayers to use the special MOSS scheme.

Attached to the application are:

  • A copy of the charter of a legal entity or other legal act regulating the activities of a legal entity
  • A document confirming the authority of the responsible person

Your company will be issued a registration code.

If you want to get access to e-MTA electronic services, you must apply for a digital identity card of an Estonian e-resident. After that, you can submit an electronic application for MOSS registration in the e-MTA.

Keeping records

10 years.

Filling VAT returns

The MOSS declaration should be submitted no later than the 20th of the month following the quarter.

To submit a declaration, select “Taxes” – “Turnover tax” – “Declaration of Digital Services (MOSS)” in the e–MTA. The data in the declaration can be entered either manually by filling out the form on the screen or by uploading an xml file.

The declaration can be filled out continuously until the end of the tax period, but it is impossible to submit a declaration. The entered data can be saved, and the declaration will remain in the status “IN preparation”. At the end of the tax period, the declaration can be confirmed and submitted.