VAT Atlas · entry № 08 · current as of April 2026
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Republic of
Estonia
Member of EU · Euro · code EEStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Estonia.
Standard rate
24% since 2025
Reduced 13% accommodation, periodicals, listed cultural events
Reduced 9% books, medicines, medical devices
Zero-rated 0% exports, intra-EU supplies
Threshold 40 000 EUR
Filing Monthly
§ Invoicing rules what you need to know
Tax authority Maksu- ja Tolliamet (EMTA)
Invoice language Estonian
Reverse charge Reverse charge applies to intra-EU B2B services, supply of immovable property (in certain cases), and supplies of scrap metal and gold.
Digital services B2C digital services to Estonian consumers are taxed at 24%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing incurs interest at 0.06% per day on the outstanding tax amount. Additional fines up to €3,200 may apply for non-compliance.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT registration numbers must be shown
- Invoice must be issued within 7 days of supply
- Net amount, VAT rate, and VAT amount must be itemized
- Invoices must be stored for 7 years
Frequently Asked Questions
What is the standard VAT rate in Estonia?
The standard VAT rate in Estonia is 24%. This rate has been in effect since 2025-07-01.
What are the reduced VAT rates in Estonia?
13% (Reduced): applies to accommodation, periodicals, listed cultural events. 9% (Reduced): applies to books, medicines, medical devices.
What is the VAT registration threshold in Estonia?
The VAT registration threshold in Estonia is 40 000 EUR.
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