How to Apply for VAT Registration in Estonia: A Complete Step-by-Step Guide

In order to submit the application for VAT registration in Estonia as a person liable to VAT in the e-Tax/e-Customs, the user has to have the access permission “Submitting applications for registration as a person liable to value added tax (KMKR)” given by a legal representative of a company.

For the administration of access permissions, a legal representative of a company enters in the e-Tax/e-Customs in the role of a representative and chooses “Settings” → “Access permissions”. To give the access permission, the personal identification code of the user is to be entered and the access permission “Submitting applications for registration as a person liable to value added tax (KMKR)” is to be chosen.

For the submitting of the application as an authorized person, choose “Registers” → “VAT register” → “New application” → “Application for registration as a person liable to VAT” we would not recommend  to apply for “Application for registration as a person liable to VAT with limited liability”.

Making decision

Decision on registration

The Estonian Tax and Customs Board shall decide on registration within five working days after the receipt of the application.
If we need additional documents for registration concerning the proof of your commencement of business or engagement in business, we will contact you either by telephone or by post within five working days. In this case we will decide on registration within five working days after the receipt of the documents.
We will inform you about the registration by e-mail or sending an SMS message, and the decision on registration will be uploaded in the e-Tax/e-Customs. Decision can be found both in section “Communication” → “Documents” as well “Registers” → “VAT register”.

Decision on leaving unregistered

If a person is not engaged in business or does not commence business, the Estonian Tax and Customs Board shall not register the person as a VAT payer.
The Estonian Tax and Customs Board shall not register a person either, if he or she has not submitted the additional documents required within the prescribed term.
The Estonian Tax and Customs Board shall make the decision on leaving unregistered within five working days after the receipt of the documents or after expiry of the term of the submission of the documents.
The decision will be uploaded in the e-Tax/e-Customs. Decision can be found both in section “Communication” → “Documents” as well “Registers” → “VAT register”. We will inform you about making the document available in the e-Tax/e-Customs by e-mail or sending an SMS message.

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