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.

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: 29.11.2022

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