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.