Calculation and refund of VAT

Here you can read about the calculation of VAT, recalculation of partially deducted VAT and refund of VAT to both Estonian taxable persons and foreign economic operators. Estonian VAT payers have the right to request a refund of VAT on goods and services acquired in other Member States which they use for taxable supply in Estonia. In certain cases, it is also possible to apply for a refund of VAT from third countries.

 Useful links

Value Added Tax ActVAT Refund Contact Points

Handbook “Calculation and refund of VAT”

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    E-teenuste keskkonda sisenemine

    Euroopa Liidu käibemaksu tagastustaotlus esitatakse Maksu- ja Tolliameti e-teenuste keskkonnas e-MTA.

    1. E-teenuste keskkonda sisenemiseks valige Maksu- ja Tolliameti veebisaidil www.emta.ee link või nupp „E-teenused“.

    2. Valige sobiv autentimisviis e-teenuste keskkonda sisenemiseks.

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    3. Pärast sisenemist valige esindatav (isik, kelle eest taotluse esitate) ning seejärel menüüst „Arvestus“ – „Tagastus- ja ümberkandetaotlused“ – „ELi käibemaksu tagastustaotlused“.

    Viimati uuendatud 18.10.2026

    business client

    Last updated: 05.11.2025

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