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”

""

1 | 1

    In e-MTA

    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.
    ACCESS PERMISSIONS FOR SUBMITTING THE APPLICATION

    In order to submit the application in e-MTA, the user must have the access permission "Submitting applications for registration as a person liable to value added tax (KMKR)".

    In order to grant access permissions, a person who is authorised must enter e-MTA in the role of a representative select Settings — Access permissions — Access permissions of representatives. On the access permissions’ administration page, the personal identification code of the user to be authorised must be entered and the access permission under the section Separate permissions titled Submitting applications for registration as a person liable to value added tax (KMKR) must be selected.

    In the “My access permissions” section, you will see your access permissions (permissions for using e-MTA services), you can terminate them and delegate them (if the access permission can be delegated), i.e. transfer the access permission for representing yourself to another person.

    SUBMITTING APPLICATIONS

    I order to submit an application in e-MTA as the authorised person, select Registers and inquiries – Registration – Registration of the VAT liable person – New application.

    Video guide for submitting an application in e-MTA

    Last updated on 08.01.2025

    business client

    Last updated: 20.02.2026

    Was this page helpful?

    * Fields marked with an asterisk (*) are required.

    If you wish an answer, write your e-mail address.