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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    VAT number validation

    • Estonian VAT number validation (KMKR)

      Use to check whether a person, such as your transaction partner, is registered as a person liable to VAT in Estonia. In order to make a query, the personal identification code, registry code, non-resident code or VAT identification number of the person being checked must be entered. If a registration is found, the result will contain the following data: name and commercial register number of the VAT payer, VAT identification number, the date of registration and deletion from the register.
    • EU VAT number validation (VIES)

      By using this search tool you can check if a person such as your business partner is registered as a VAT payer in any European Union Member State and if the VAT identification number is valid. You must enter the person's value-added tax identification number to submit your query.
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