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

Value added tax (VAT) identification number search EU VIES VAT number validation
Applications for registration and deletion as a person liable to VAT Value Added Tax Act (VAT Act) Changes in the VAT Act

You can register as a person liable to VAT or delete yourself from the register of taxable persons in the
e-services environment e-MTA.

Register as a VAT payer

Handbook “Registration as a VAT payer”

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    At a service bureau of the Estonian Tax and Customs Board

    The application can be submitted by:

    • the signatory of a legal person,
    • the legal representative of a state, rural municipality or city authority,
    • a sole proprietor and
    • their authorised representative.
    Submitting applications

    Please bring an identity document to a service bureau and, if you are an authorised person, also a document certifying the authorisation.

    Application forms

    Last updated on 08.01.2025

    business client

    Last updated: 20.02.2026

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