Persons who are registered as a value added tax group

Estonian VAT payers engaged in business in Estonia are registered as a value added tax group:

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

Therefore the registration as a value added group is an option for Estonian VAT payers engaged in business in Estonia being closely bound by financial, economical and organisational links. All three conditions must be met.

Registration as a value added tax group is voluntary.
 

14.04.2016