Value added tax

• The VAT return for special cases must be submitted and VAT must be paid within 10 calendar days from the date of delivery of the means of transport to Estonia, but not later than by the date of registration of the means of transport.

• The VAT return for special cases can be submitted in the e-services environment e-MTA, where after signing in, select from the menu Taxes – Value added tax – VAT returns for special cases.

  To pay VAT, after submitting the return, click on the link „Payment of claim with reference number” in the header of the return or select from the menu Accounting – Payment – Payment of claim with reference number.

  After payment, reopen the VAT return for the special cases and click on the "Check payment" button in the footer of the return form.

  Once the tax has been paid, you can download the return form and submit it to the Transport Administration for the registration of the means of transport.

• If you do not have the possibility to use the e-services environment, then you can submit the VAT return for special cases (fillable PDF form) as follows:

  – sign the VAT return digitally and e-mail it to [email protected]

  – send it by post to Lõõtsa 8a, 15176 Tallinn

  – submit it in paper form at a service bureau the Estonian Tax and Customs Board

 Useful links

The VAT return for special cases is most convenient to submit in the e-services environment e-MTA.

Submit VAT return for special cases