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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    Solidary liability

    The persons registered as a VAT пroup shall be solidarily liable for payment of VAT by the due date.

    Thus, if there is not enough money in the prepayment account of the representative of the VAT group to pay necessary amount of VAT, in the second working day following the due date the Estonian Tax and Customs Board takes the money from the prepayment account of the solidary person.

    Upon the deletion of a VAT group from the register, the VAT payers shall be solidarily liable for the VAT arrears which arose during the period when they were registered as a VAT group.

    Last updated on 06.08.2025

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    Last updated: 20.02.2026

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