VAT registration Thresholds on Reporting Estonia

Commencement of activity is assumed to be the start of regular economic activities of a natural or legal person in Estonia or when the VAT number is received. Meaning that VAT registration is obligatory in case the turnover exceeds 16,000 EUR and the activity is considered to be commenced.

VAT declarations have to be submitted every month. VAT declaration has to be submitted within 20 days after the taxation period has ended. Consequently, as an example, VAT registration for activities in March has to be submitted until the April 20.

There is no annual VAT declaration in Estonia. In case company is registered in Estonian commercial register or in Tax Authority (as permanent establishment) then annual accounts need to be prepared and submitted by 30.06.

In addition to VAT returns, foreign companies trading in Estonia may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders.  This can include both sales to other companies, but also the movement of goods by the same company. The threshold for Estonian Intrastat arrivals is €200,000, and dispatches is €130,000. 

Should you have any questions about VAT registration Thresholds on Reporting in Latvia, Lithuania or Estonia please do not hesitate to contact our English speaking lawyers at  info@gencs.eu.

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