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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    In e-Business Register

    An economic operator can submit the application for registration as a person liable to VAT in e-Business Register as a part of the first entry petition of a private limited company.

    The application for VAT registration is sent from the e-Business Register to the Tax and Customs Board using the X-tee data exchange layer service after the economic operator has been entered in the register.

    Previously registered economic operators can be registered for VAT purposes in e-MTA.

    Last updated on 08.01.2025

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    Last updated: 20.02.2026

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