VAT registration in Estonia for your online store
VAT registration in Estonia, returns filed in Estonia and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Estonia you need a VAT number in Estonia and you must file your returns there. The service includes registration and tax compliance in Estonia: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Estonia: 24% (reduced: 13% and 9%). Estonia raised its standard rate to 24% in 2025 and handles everything online: it is one of the countries where registration is completed fastest.
When you need a VAT number in Estonia
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Estonia: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Estonia and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Estonia in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Estonia at a glance
| 🇪🇪 Estonia | |
|---|---|
| Standard VAT rate | 24 % |
| Reduced rates | 13% and 9% |
| Where you register | With the Estonian Tax and Customs Board (EMTA), entirely online. |
| What number you get | Estonian VAT number (EE) |
| What you file | Monthly VAT return (KMD) with the invoice annex. |
| Transactions with other countries | EC sales list (VD) and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for non-EU businesses; included in the service. |
| Packaging and EPR | Packaging registration and Estonian recovery organisation. Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Estonia
With the Estonian Tax and Customs Board (EMTA), entirely online. File preparation, submission and follow-up until you have the number.
Returns on time
Monthly VAT return (KMD) with the invoice annex. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses; included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging registration and Estonian recovery organisation. Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Estonia, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Estonia and which channels you sell through there.
Registration
VAT registration in Estonia and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need an Estonian VAT number?
If you hold stock in Estonia and sell from there. Many stores need it because they use a Baltic logistics provider.
Can I declare sales from my stock in Estonia through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Estonia for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Estonia go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.