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Registration as a person liable to value added tax

What do you have to know before the registration as a person liable to value added tax (hereinafter: a VAT payer)?

For registration as a VAT payer please submit a written application to the Tax and Customs Board.

The application can be sent by e-mail or submitted at a service bureau. Notaries can submit applications through the information system of the e-notary as well.

 

Submission of a value added tax identification application

 

By e-mail

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. The forms of applications to be completed on the computer:
Application for registration as a person liable to VAT (87.23 KB, PDF)

Form PKR. Application for registration as a taxable person with limited liability (118.56 KB, PDF) (in Estonian)

2. Please sign the application digitally and send it by e-mail to the address: kmkr@emta.ee

When completing the form on a Mac OsX computer, please convert (print) the form into PDF before signing digitally.
Otherwise, the content of the form may not be visible to the recipient.


3. Please attach a document certifying your authority.

Making decision

Decision on registration
The Tax and Customs Board shall decide on registration within five working days after the receipt of the application.
If we need additional documents for registration concerning the proof of your commencement of business or engagement in business, we will contact you either by telephone or by post within five working days. In this case we will decide on registration within five working days after the receipt of the documents.
We will inform you about the registration by e-mail. The decision concerning the registration shall be sent to your legal address by post.

Decision on leaving unregistered
If a person is not engaged in business or does not commence business, the Tax and Customs Board shall not register the person as a VAT payer.
The Tax and Customs Board shall not register a person either, if he or she has not submitted the additional documents required within the prescribed term.
The Tax and Customs Board shall make the decision on leaving unregistered within five working days after the receipt of the documents or after expiry of the term of the submission of the documents.
The decision shall be sent to your legal address by post.

At a service bureau of the Tax and Customs Board

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. The forms of applications to be completed on the computer:
Application for registration as a person liable to VAT (87.23 KB, PDF)

Form PKR. Application for registration as a taxable person with limited liability (118.56 KB, PDF) (in Estonian)

Forms of applications are available at the service bureaus as well.

2. Please submit the following documents to the service staff:
- an application,
- identity document,
- document certifying your authority.

Making decision

Decision concerning the registration
The Tax and Customs Board shall make its decision concerning registration within five working days after the receipt of the application. If we need additional documents for registration concerning the proof of your commencement of business or engagement in business, we will contact you either by telephone or by post within five working days. In this case we will decide on registration within five working days after the receipt of the documents.
We will inform you about the registration by e-mail. The decision concerning the registration shall be sent to your legal address by post.

Decision on leaving unregistered
If a person is not engaged in business or does not commence business, the Tax and Customs Board shall not register the person as a VAT payer.
The Tax and Customs Board shall not register a person either, if he or she has not submitted the additional documents required within the prescribed term.
The Tax and Customs Board shall make the decision on leaving unregistered within five working days after the receipt of the documents or after expiry of the term of the submission of the documents.
The decision shall be sent to your legal address by post.

 

 

18.04.2017