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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    Value added tax group

    Legal basis

    § 26 of the Value Added Tax Act

    Regulation No 67 from 18 December 2009 of the Minister of Finance

    The procedure for registration of a value added tax group, the format of the registration application, the format of decision of the tax authority concerning registration and the procedure for deletion of a value added tax group from the register

    Persons registered as a value added tax group (VAT group) have a joint VAT registration number; they keep joint accounting of VAT and submit joint VAT returns (form KMD), reports on intra-Community supply (form VD) and reports on the amendment of intra-Community supply (form VDP).

    Transactions between persons registered as a value added tax group are not subject to VAT, it means that in the case of transactions between persons registered as a value added tax group VAT is neither included in invoices nor declared in VAT returns. Transactions between a taxable person belonging to a value added tax group and a person outside the value added tax group are deemed to be transactions of the value added tax group with that person, so VAT is chargeable according to the general rules.

    All persons belonging to a value added tax group are solidarily liable for payment of value added tax by the due date. Likewise, upon deletion of a value added tax group from the register the taxable persons shall be solidarily liable for the value added tax arrears which arose during the period when they were registered as a value added tax group.

    Last updated on 05.08.2025

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