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Registration as a person liable to value added tax

What do you have to know before the registration as a person liable to value added tax (hereinafter: a VAT payer)?


For registration as a VAT payer please submit a written application to the Estonian Tax and Customs Board. The application can be submitted in the e-Tax/e-Customs, or submitted at a service bureau. Notaries can submit applications through the information system of the e-notary as well.

Video instruction on how to submit the application in the e-Tax/e-Customs

Submission of a value added tax identification application

In the e-Tax/e-Customs

In order to submit the application for registration as a person liable to VAT in the e-Tax/e-Customs, the user has to have the access permission "Submitting applications for registration as a person liable to value added tax (KMKR)" given by a legal representative of a company.

For the administration of access permissions, a legal representative of a company enters in the e-Tax/e-Customs in the role of a representative and chooses “Settings” → “Access permissions”. To give the access permission, the personal identification code of the user is to be entered and the access permission "Submitting applications for registration as a person liable to value added tax (KMKR)" is to be chosen.

For the submitting of the application as an authorized person, choose "Registers" → "VAT register" → "New application" → "Application for registration as a person liable to VAT" or "Application for registration as a person liable to VAT with limited liability".

Making decision
Decision on registration

The Estonian Tax and Customs Board shall decide on registration within five working days after the receipt of the application.
If we need additional documents for registration concerning the proof of your commencement of business or engagement in business, we will contact you either by telephone or by post within five working days. In this case we will decide on registration within five working days after the receipt of the documents.
We will inform you about the registration by e-mail or sending an SMS message, and the decision on registration will be uploaded in the e-Tax/e-Customs. Decision can be found both in section
"Communication" → "Documents" as well "Registers"  "VAT register".

Decision on leaving unregistered

If a person is not engaged in business or does not commence business, the Estonian Tax and Customs Board shall not register the person as a VAT payer.
The Estonian Tax and Customs Board shall not register a person either, if he or she has not submitted the additional documents required within the prescribed term.
The Estonian Tax and Customs Board shall make the decision on leaving unregistered within five working days after the receipt of the documents or after expiry of the term of the submission of the documents.
The decision will be uploaded in the e-Tax/e-Customs. Decision can be found both in section 
"Communication" → "Documents" as well "Registers"  "VAT register". We will inform you about making the document available in the e-Tax/e-Customs by e-mail or sending an SMS message.

At a service bureau of the Estonian Tax and Customs Board

The following persons have the right to submit an application:

- a legal person authorised to sign;
- a legal representative of state, rural municipality or city authorities;
- a sole proprietor;
- an authorised representative.

Submission of an application

1. The forms of applications to be completed on the computer:

For filling out forms on a Mac OS X computer, please use the latest free version of Adobe Acrobat Reader (it is recommended to select the Reader DC version).

Forms of applications are available at the service bureaus as well.

2. Please submit the following documents to the service staff:
- an application,
- identity document,
- document certifying your authority.

Making decision
Decision on registration

The Estonian Tax and Customs Board shall decide on registration within five working days after the receipt of the application.
If we need additional documents for registration concerning the proof of your commencement of business or engagement in business, we will contact you either by telephone or by post within five working days. In this case we will decide on registration within five working days after the receipt of the documents.
We will inform you about the registration by e-mail or sending an SMS message, and the decision on registration will be uploaded in the e-Tax/e-Customs. Decision can be found both in section
"Communication" → "Documents" as well "Registers"  "VAT register".

Decision on leaving unregistered

If a person is not engaged in business or does not commence business, the Estonian Tax and Customs Board shall not register the person as a VAT payer.
The Estonian Tax and Customs Board shall not register a person either, if he or she has not submitted the additional documents required within the prescribed term.
The Estonian Tax and Customs Board shall make the decision on leaving unregistered within five working days after the receipt of the documents or after expiry of the term of the submission of the documents.
The decision will be uploaded in the e-Tax/e-Customs. Decision can be found both in section 
"Communication" → "Documents" as well "Registers"  "VAT register". We will inform you about making the document available in the e-Tax/e-Customs by e-mail or sending an SMS message.

In the Company registration portal of the Commercial register

A company can submit an application for registration as a person liable to value added tax through the Company registration portal of the Commercial register as a part of the first entry petition of a private limited company.

The application for registration as a person liable to value added tax shall be sent to the Estonian Tax and Customs Board via X-Road services after the company has been entered in the Commercial register.

The companies entered in the register earlier can be registered as persons liable to value added tax in the e-Tax/e-Customs or in a service bureau of the Estonian Tax and Customs Board.

Making decision
Decision on registration

The Estonian Tax and Customs Board shall decide on registration within five working days after the receipt of the application.
If we need additional documents for registration concerning the proof of your commencement of business or engagement in business, we will contact you either by telephone or by post within five working days. In this case we will decide on registration within five working days after the receipt of the documents.
We will inform you about the registration by e-mail or sending an SMS message, and the decision on registration will be uploaded in the e-Tax/e-Customs. Decision can be found both in section
"Communication" → "Documents" as well "Registers"  "VAT register".

Decision on leaving unregistered

If a person is not engaged in business or does not commence business, the Estonian Tax and Customs Board shall not register the person as a VAT payer.
The Estonian Tax and Customs Board shall not register a person either, if he or she has not submitted the additional documents required within the prescribed term.
The Estonian Tax and Customs Board shall make the decision on leaving unregistered within five working days after the receipt of the documents or after expiry of the term of the submission of the documents.
The decision will be uploaded in the e-Tax/e-Customs. Decision can be found both in section 
"Communication" → "Documents" as well "Registers"  "VAT register". We will inform you about making the document available in the e-Tax/e-Customs by e-mail or sending an SMS message.

24.05.2019