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Deletion of a person liable to value added tax from the register

A person registered as a VAT payer may lodge an application to the Estonian Tax and Customs Board for deletion of the person from the VAT register if according to the calculations of the taxable person his/her taxable supply will not exceed 40 000 euros within the next 12 months.

A person registered as a VAT payer with limited liability may lodge the application to the Estonian Tax and Customs Board for its deletion from VAT register if it has been registered as a VAT payer with limited liability for at least two years and the value of the goods acquired from another Member State did not exceed last year and has not exceeded this year 10 000 euros.

For deletion of a person liable to value added tax from the register, please submit a written application to the Estonian Tax and Customs Board. The application can be submitted in the e-MTA or at a service bureau.

Submission of an application for deletion of a person liable to value added tax from the register

In the e-MTA

The following persons have the right to submit an application:

- a legal person authorised to sign;
- a legal representative of state, rural municipality or city authorities;
- a sole proprietor;
- an authorised representative.

Submitting an application

In order to submit the application for registration as a person liable to VAT in the e-MTA, the user has to have the access permission "Submitting applications for registration as a person liable to value added tax (KMKR)" given by a legal representative of a company.

For the administration of access permissions, a legal representative of a company enters in the e-MTA in the role of a representative and chooses "Settings" > "Access permissions" > "Access permissions of representatives". To give the access permission, the personal identification code of the user is to be entered and the access permission "Submitting applications for registration as a person liable to value added tax (KMKR)" is to be chosen.

For the submitting of the application as an authorized person, choose in the e-MTA "Registers and inquiries" > "Registration" > "Registration of the VAT liable person" > "New application" > "Deletion from VAT register" or "Deletion of a person liable to VAT with limited liability from VAT register".

Video instruction on how to submit the application in the e-MTA

Making a decision

A person liable to value added tax is deleted from the register on the basis of the decision of the Estonian Tax and Customs Board as of the date specified in the decision.
Before deciding on the deletion of a taxable person from the register the tax authority shall, if necessary, audit the economic activities of the person. Therefore the date of deletion may be later than the date marked by you in your application.

The decision will be uploaded in the e-MTA. We will inform you about making the document available in the e-MTA by e-mail or sending an SMS message. Decision can be found in the e-MTA both in section "Communication" > "Documents" as well "Registers and inquiries" > "Registration" > "Registration of the VAT liable person".

Deletions from the VAT register can be monitored via the Estonian Tax and Customs Board’s inquiry: value added tax (VAT) identification number search.

In a service bureau

The following persons have the right to submit an application:

- a legal person authorised to sign;
- a legal representative of state, rural municipality or city authorities;
- a sole proprietor;
- an authorised representative.

Submission of an application

1. Fill out the application

For filling out forms on a Mac OS X computer, please use the latest free version of Adobe Acrobat Reader (it is recommended to select the Reader DC version). Otherwise, the content of the form is not visible to the recipient.

2. To be submitted to the service official:
- an application,
- an identity document,
- a document certifying your authority.

Making a decision

A person liable to value added tax is deleted from the register on the basis of the decision of the Estonian Tax and Customs Board as of the date specified in the decision.
Before deciding on the deletion of a taxable person from the register the tax authority shall, if necessary, audit the economic activities of the person. Therefore the date of deletion may be later than the date marked by you in your application.

The decision will be uploaded in the e-MTA. We will inform you about making the document available in the e-MTA by e-mail or sending an SMS message. Decision can be found in the e-MTA both in section "Communication" > "Documents" as well "Registers and inquiries" > "Registration" > "Registration of the VAT liable person".

Deletions from the VAT register can be monitored via the Estonian Tax and Customs Board’s enquiry: value added tax (VAT) identification number search.

11.03.2020