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.
Submission of VAT return
You can submit the VAT return in the e-services environment e-MTA.
Submit VAT return
If you are unable to use the e-services environment, you can also submit the VAT return for special cases (fillable PDF form)
- with a digital signature to [email protected]
- by post to Lõõtsa 8a, Tallinn
- on paper at a service bureau of the Estonian Tax and Customs Board.
If you wish to file your tax return by email or on paper, please contact a Tax and Customs Board service bureau to obtain a printout of the return, or email us at [email protected].
Instructions for submitting a VAT return for special cases via the e-services environment
1. After signing in to the e-services environment, select from the menu Taxes – Value added Tax – VAT returns for special cases.
2. Click the “New tax return” button.
3. Select the action type “Acquisition of a new means of transport from another Member State” and enter the following information about the vehicle:
VIN or other identification number;
description;
country of dispatch;
taxable value in euros to the nearest cent.
4. Along with the VAT return, a copy of the invoice confirming the purchase of the new means of transport must be submitted as a supporting document. To upload it, click the “New additional document” button at the bottom of the return.
NB! Instructions for completing the return can be found on the return form under the 
information buttons.
5. When paying VAT, it is important to use the specific reference number provided for this purpose. You can find this number in the “Reference number for payment” field after submitting your return.
The easiest way to pay VAT is to click the „Payment of claim with reference number” link at the top of the return after submitting it.
6. After payment, reopen the return and click the “Check payment” button at the bottom of the page. Full payment of VAT is indicated in the “Payment date” field of the return.
7. If the VAT has been paid in full, you can download a printout of the return in either Estonian or English as proof of payment. You can submit the Estonian-language printout to the Transport Administration for the registration of the means of transport and, if necessary, the English-language printout to the seller in another Member State to prove payment of VAT in Estonia.
To download the printout, click the link “Tax return (ASICE)” in the upper right corner of the return.
Last updated: 25.05.2026
