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

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