A VAT refund guide to Estonia
Which countries have reciprocity with Estonia?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Estonia?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 24% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Käibemaks |
| VAT number format | EE123456789 (EE followed by 9 digits) |
| Exemptions | Food, Drink & Restaurant services |
| Key Deadlines | 30th September (8th & 13th directive) |
| Threshold |
Non-simplified – EUR 160 or more (excluding VAT) Simplified –EUR 160 or less (including VAT) Super simplified – Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is only mandated for B2G transactions. However, the government plans on implementing B2B invoicing in July 2025 |
Frequently Asked Questions
1. What is the VAT-Act in Estonia?
The VAT Act governs how VAT is applied in Estonia, including rules on taxable transactions, invoicing, exemptions, and compliance. While most foreign businesses claiming a VAT refund are not required to undergo VAT registration in Estonia or submit VAT returns in Estonia, those that carry out taxable activities above the threshold may be obligated to register and obtain an Estonia VAT number.
2. Can Estonian VAT returns be filed electronically, and how?
Only businesses with Estonia VAT registration and an Estonia VAT number can file VAT returns electronically via the e-MTA portal. Foreign businesses claiming VAT refunds under the 8th or 13th Directive do not file VAT returns in Estonia unless required to register due to local taxable activities. Refund claims are submitted separately but must follow the Estonian VAT rules.
Explore VAT reclaim opportunities in
Nearby Countries
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