For sole proprietors

If you already are or are planning to become a sole proprietor (a self-employed person, FIE in Estonian), you can find all the information about entrepreneurship, registration as a sole proprietor and tax liabilities on this page. You may also find the sole proprietor's tax calendar and advice about keeping accounts, submitting declarations and paying taxes helpful.

Handbook

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Obligations of persons registered for VAT purposes

As of the date of registration for VAT, persons have to perform the obligations of a person liable to VAT, including to:

  • add the amount of value added tax to the taxable value of the goods transferred or services provided;
  • submit a value added tax return and its annex (§ 27 of the VAT Act);
  • calculate the amount of value added tax due ( § 29 of the VAT Act);
  • pay value added tax ( § 38 of the VAT Act);
  • maintain records and keep accounts ( § 36 of the VAT Act);
  • issuing invoices in accordance with the requirements of  § 37 of the VAT Act.

Last updated: 27.01.2022

Last updated: 14.07.2023

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