VAT Guide for E-Commerce in Estonia

    E-Commerce operating in Estonia charge the standard VAT rate of 22% (reduced rates: 9%). Registration becomes mandatory at €40,000 annual turnover, returns are filed monthly, and cross-border movements of goods can trigger local registration or OSS reporting.

    Standard rate22%
    Reduced rates9%
    Registration threshold€40,000 annual turnover
    Filing frequencyMonthly
    CurrencyEUR
    In force since01 Jan 2024
    Last verified01 Sept 2026

    Official source

    Maksu- ja Tolliamet

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Estonia

    You invoice a customer based in Estonia for €1,000.00 of e-commerce work.

    Add 22% VAT: €220.00. Total invoiced €1,220.00, declared in your monthly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell €12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your monthly return is filed after the deadline.

    0.06% per day interest on late payments. Penalty up to €3,200 for filing violations.

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    Compliance checklist

    • Confirm whether you are above €40,000 annual turnover
    • Register with Maksu- ja Tolliamet before your first taxable supply
    • Apply 22% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly and archive invoices for the statutory period
    • E-Residency program affects VAT obligations
    • Reverse charge for metal waste and precious metals

    FAQ — E-Commerce in Estonia

    When must e-commerce register for VAT in Estonia?

    Registration is required at €40,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to e-commerce in Estonia?

    The standard rate is 22%, with reduced rates of 9% for specific categories. Applied since 2024-01-01, last verified against Maksu- ja Tolliamet on 2026-09-01.

    How often do I file VAT returns in Estonia?

    Monthly. 0.06% per day interest on late payments. Penalty up to €3,200 for filing violations.

    What must appear on an invoice in Estonia?

    Standard EU requirements. E-invoicing strongly encouraged. Simplified invoices allowed under €160.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Estonia for my sector?

    E-Residency program affects VAT obligations · Reverse charge for metal waste and precious metals · Simplified invoicing for small amounts

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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