EEVATv2024-01 · Active
VAT Registration Threshold
Estonian companies must register for VAT once taxable turnover exceeds €40,000 within a calendar year. Registration must happen within 3 business days of crossing the threshold.
Effective from:
Key Facts
- ✓Threshold is €40,000 per calendar year
- ✓Only taxable (non-exempt) turnover counts
- ✓Registration must happen within 3 business days
- ✓EU OSS scheme available for digital services to EU consumers
Common Mistakes to Avoid
- ✗Forgetting to include turnover from the beginning of the calendar year
- ✗Confusing the EU OSS threshold with the Estonian VAT registration threshold
- ✗Late registration — EMTA actively checks Business Registry data
Frequently Asked Questions
Do services to EU businesses count towards the threshold?▼
Yes, B2B services to EU clients count if they are taxable supplies under Estonian VAT Act.
Can I voluntarily register before reaching €40,000?▼
Yes, voluntary VAT registration is available at any time from the EMTA e-service portal.