Calculation and refund of VAT

Here you can read about the calculation of VAT, recalculation of partially deducted VAT and refund of VAT to both Estonian taxable persons and foreign economic operators. Estonian VAT payers have the right to request a refund of VAT on goods and services acquired in other Member States which they use for taxable supply in Estonia. In certain cases, it is also possible to apply for a refund of VAT from third countries.

Handbook

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Refund of VAT paid in Estonia

Legislation

§§ 34-35 of the Value Added Tax Act (hereinafter VAT Act)
Regulation No 66 of the Minister of Finance of 18 December 2009 “The procedure for the refund of value added tax to foreign taxable persons, the format of applications for such refunds of value added tax and the procedure for the refund of value added tax to persons who export goods as humanitarian aid”
Council Directive 2008/9/EC (EU Member States)
Thirteenth Council Directive 86/560/EEC (non-EU states)

Last updated: 09.08.2023

Last updated: 31.08.2023

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