Estonia VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions relevant for VAT purposes during the reporting period. If no taxable activities take place, a nil VAT return must still be submitted to comply with the reporting obligations.

Deadlines and Frecuency

In Estonia, the standard reporting frequency is monthly. The deadline for submitting the VAT return is the 20th day of the month following the reporting period. There is currently no requirement to submit an annual VAT return.

If your Estonian VAT return results in a payable position, the VAT payment must be made by the same deadline as the return submission, that is, by the 20th of the following month. Payments are made via bank transfer, and taxpayers must use a specific payment reference, which can be obtained directly from the Estonian Tax Authorities' portal for VAT compliance. Ensuring the correct payment reference is used is essential for the proper allocation of the payment. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your VAT return results in a credit position, the excess input VAT may either be carried forward to the next reporting period or recovered. To recover the credit, the taxpayer must submit an application to the tax authorities. In general, once the application is received, the refund is issued within 30 days, unless the authorities initiate further checks or request additional documentation. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT in Estonia.

VAT Templates

Below you’ll find VAT templates available in English: