Estonia

Country	Estonia
Currency	Euro
EU Member State	Yes
Standard VAT rate	20%
Reduced VAT rate	9%
VAT registration limit for established businesses	250000EEK
VAT registration limit non-established businesses	Nil
VAT registration rate for distance sellers	35000 Euros
VAT return filing periods	Monthly
Annual returns	No
Intrastat thresholds: dispatches and arrivals	130000 Euros dispatches/ 200000 Euro for arrivals
EC Sales Lists frequency	Monthly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	100000 Euros for dispatches/140000 Euros for arrivals
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes for business established outside the EU
Statute of limitations	3 years