Registration as a VAT payer

The obligation to register as a person liable to VAT arises if the supply of the transactions specified in subsection 3 of § 19¹ of the Value Added Tax Act, the place of supply of which is Estonia, exceeds 40,000 euros from the beginning of the year. An economic operator whose intra-Community acquisition of goods exceeds 10,000 euros as calculated from the beginning of a year is registered as liable to value added tax with limited liability. A parent undertaking and its subsidiaries can be registered as a value added tax group. For both registration and deletion from the register, an application must be submitted to the Estonian Tax and Customs Board.

 Useful links

Handbook “Registration as a VAT payer”

Applications related to VAT group and their submission

For registration as a VAT group, a written application shall be submitted through the representative in form KRÜ (the form is established by the Regulation of the Minister of Finance). For the deletion of the VAT group from the register, an application in free form shall be submitted through the representative, but in this application the reason of deletion from the register shall be marked as well as the same data which shall be indicated in the application for registration in form KRÜ (names and registry codes of companies; first names and family names, personal ID codes and signatures of board members or persons authorized by board members; dates of undersignment).

Applications for registration as a VAT group and for deletion of the VAT group from the register is possible to submit electronically in the e-services environment e-MTA, digitally signed applications by e-mail [email protected] and applications in paper form at a service bureau.

Last updated on 05.08.2025

Last updated: 20.02.2026

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