Checking of the activities of a person registered as a VAT payer

The Estonian Tax and Customs Board has the right to check the performance of the tax liabilities of the person registered as a VAT payer.

The Value Added Tax Act grants the Estonian Tax and Customs Board the right to delete on its own initiative persons from the national VAT register if the persons are not engaged in business in Estonia.

The Estonian Tax and Customs Board has the right to request that the taxable person submit additional proof concerning his or her business, setting a term for providing the proof. If the person fails to provide proof of business or the tax authority has sufficient proof of the fact that the person has no actual economic activity in Estonia, the Estonian Tax and Customs Board shall delete the person from the VAT register.

The Estonian Tax and Customs Board has the right to delete on its own initiative also persons from the national VAT register if the persons have failed to submit value added tax returns for the last six consecutive taxable periods. Before deletion from the register, the tax authority contacts the taxable person and gives the opportunity to perform the obligations retroactively and thereby avoid deletion from the register.
 

22.08.2018