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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    Transactions between persons registered as a VAT group and invoices

    Transactions between persons registered as a VAT group are not deemed to be supply.

    Transaction between a VAT payer belonging to a VAT group and a person outside the VAT group is deemed to be a transaction of the VAT group with that person.

    The invoices shall not be issued for transactions between persons registered as a VAT group according to § 37 of the Value Added Tax Act.

    Provision of the service between a VAT payer belonging to a VAT group and its permanent establishment located in a foreign country is deemed to be a business. It means that provision of the service by a VAT payer belonging to a VAT group to its permanent establishment located in a foreign country is deemed to be supply because the VAT group is treated as the provider of the service, not the separate member of the VAT group individually. There is the same principle, when the service is received from a foreign country, and also if the permanent establishment is located in Estonia.

    Last updated on 06.08.2025

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    Last updated: 20.02.2026

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