Registration as a VAT payer

The obligation to register as a person liable to VAT arises if the supply of the transactions specified in subsection 3 of § 19¹ of the Value Added Tax Act, the place of supply of which is Estonia, exceeds 40,000 euros from the beginning of the year. An economic operator whose intra-Community acquisition of goods exceeds 10,000 euros as calculated from the beginning of a year is registered as liable to value added tax with limited liability. A parent undertaking and its subsidiaries can be registered as a value added tax group. For both registration and deletion from the register, an application must be submitted to the Estonian Tax and Customs Board.

 Useful links

Value added tax (VAT) identification number search EU VIES VAT number validation
Applications for registration and deletion as a person liable to VAT Value Added Tax Act (VAT Act) Changes in the VAT Act

You can register as a person liable to VAT or delete yourself from the register of taxable persons in the
e-services environment e-MTA.

Register as a VAT payer

Handbook “Registration as a VAT payer”

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    Conditions for registration as a VAT group

    Following Estonian VAT payers engaged in business in Estonia shall be registered as a VAT group:

    • parent undertaking and its subsidiaries within the meaning of the Estonian Commercial Code;
    • economically and organisationally related VAT payers, if more than 50% of the shares, holding or votes of each company to be registered within the composition of a VAT group are owned by one and the same person or if the persons are related on the basis of a franchise contract.

    Thus, it is possible to register as a VAT group VAT payers engaged in business in Estonia, who are tightly related with each other financially, economically and organisationally (all three conditions shall be fulfilled).

    Financial connection means partnership in companies, being registered as a VAT group, or relationship on the basis of a franchise contract.

    Economic connection — activities of members have the same character or are complementing each other or are depending from each other.

    Organisational relationship — common or at least partly common management structure.

    A VAT payer may belong to only one VAT group at the same time.

    Last updated on 05.08.2025

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    Last updated: 20.02.2026

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