VAT refund to non-EU businesses

Value added tax paid by a third country taxable person in Estonia upon the import or acquisition of goods, except immovables, or receipt of services used for business purposes shall be refunded to the third country taxable person on the basis of a written application (form KMT) from the taxable person and pursuant to the procedure established by the regulation of the Minister of Finance if:

  1. the taxable person is required to pay value added tax as an undertaking in the home country of the person;
  2. the amount of value added tax to be refunded per calendar year is at least 320 euros;
  3. taxable persons of Estonia have the right to deduct, pursuant to the Value Added Tax Act, input value added tax paid upon the import or acquisition of goods or receipt of services under the same conditions from the calculated value added tax;
  4. in the home country of the third country taxable person, Estonian residents have the right to the refund of value added tax.


Application


The application shall be submitted to the Estonian Tax and Customs Board during the first nine months of the calendar year (deadline 30 September) following the year the goods were imported or the purchases were made.

The application shall be signed by a third country natural person or a head of the third country legal entity or by an authorized representative, and it shall contain the number of the bank account and a note as to where and in whose name the value added tax shall be refunded.

The application shall be accompanied by:

  1. readable invoices meeting the requirements prescribed in § 37 of the Value Added Tax Act, also documents certifying the payment of VAT upon import of goods;
  2. a certificate issued by a tax authority of the foreign country certifying that the non-resident was registered as a person liable to value added tax in its home country.

The tax authority verifies the correctness and compliance of the application for refund and the relevant supporting documents with the conditions required for refund of the value added tax and in case of the relevant compliance the tax authority refunds the amount to be refunded within the period of six months starting from the date of the receipt of the application for refund and the relevant supporting documents.

The amount of the value added tax to be refunded shall be transferred to the bank account indicated in the written application for refund. In case the refunded amount of value added tax would be transmitted to a bank account in a credit institution located in a foreign country, the recipient of the refunded amount shall bear the related costs.

The tax and customs centre shall mark all the original documents submitted and return them to a taxable person of a foreign country together with the copy of the application within the period of one month starting from the date of the receipt of the application for refund.
 

Contact person for VAT refunds

 
Katrin Kullamaa
+372 676 1256
katrin.kullamaa@emta.ee

Contacts

Tax Department
Estonian Tax and Customs Board
Lõõtsa 8a
Tallinn 15176
ESTONIA

Email vatrefund@emta.ee

24.01.2019