VAT, GST and Sales Tax in Estonia

Summary

Name of the tax Value-added tax (VAT)
Local name Impuesto a la transferencia de bienes muebles y a la prestación de servicios (ITBMS)
Date introduced Jul-92
Trading bloc membership None that relate to VAT
Administered by Ministry of Treasury (http://www.mh.gob.sv)
VAT rates
Standard 13%
Other Exempt and zero-rated
VAT number format Taxpayer registry number (NRC)
Vat return periods Monthly
Thresholds
Registration Annual turnover of USD5,714.29 or fixed assets of USD2,285.71
Recovery of VAT by non-established businesses No, unless the nonresident business has a registered legal or tax representative in El Salvador

Scope of the tax

VAT applies to the following transactions:

  • The supply of goods or services made in Estonia by a taxable person
  • The supply of services with a place of supply not in Estonia (that is, services are provided through a seat or fixed establish­ment located in Estonia to a person who is registered as a tax­able person or taxable person with limited liability in the EU or who is a person from a non-EU country engaged in business)
  • Reverse-charge services received by a taxable person in Estonia (that is, services for which the recipient is liable to pay the VAT)
  • The intra-Community acquisition of goods (see the chapter on the EU)
  • The importation of goods into Estonia (except for VAT-exempt imports), regardless of the status of the importer

Who is liable

A taxable person is an individual or a business entity (including a public entity and municipality) that makes taxable supplies of goods or services in the course of a business in Estonia. This rule also applies to a branch or fixed establishment of a foreign business entity.

The VAT registration threshold is annual supplies in excess of EUR16,000, counted from the beginning of a calendar year. (From 1 January 2018, the VAT registration threshold is increased to EUR40,000.) A non-established business without a fixed establishment in Estonia that makes a taxable supply must regis­ter for VAT in Estonia if the place of supply is Estonia and if the supply is not taxed by the Estonian taxable person (purchaser). The registration obligation arises from the moment of the supply, regardless of the threshold of EUR16,000. A business that is liable to register for VAT in Estonia must notify the VAT authori­ties of its liability within three days.

Distance sales. If a taxable person established in another EU Member State is engaged in distance selling to a nontaxable per­son in Estonia (excluding distance selling of excise goods) and if the taxable value of the distance sales exceeds EUR35,000 from the beginning of a calendar year, the registration obligation for the vendor arises from the date on which the threshold was exceeded (see the chapter on the EU).

If the taxable value of intra-Community acquisitions of goods by a nontaxable person (except excise goods and new means of transport) exceeds EUR10,000 from the beginning of a calendar year, the obligation to register as a taxable person with limited liability arises from the date when the threshold was exceeded (see the chapter on the EU).

Special rules apply to foreign or “non-established businesses.”

Voluntary registration. A business established in Estonia whose supplies do not exceed the registration threshold may voluntarily register for VAT.

The tax authorities have the right not to register persons who do not prove that they are performing business activities or are about to begin business activities in Estonia.

Group registration. A parent company and its subsidiaries may apply to register as a VAT group. One VAT registration number is provided to all members of the VAT group. The effect of group­ing is that no VAT is charged on supplies between group mem­bers if the person who acquired the goods or services as a result of the transaction uses them entirely for the purposes of that person’s taxable supplies. Group members are jointly and sever­ally liable for all VAT liabilities.

Non-established businesses. A “non-established business” is a business that has no fixed establishment in Estonia. A non-established business must register for VAT if it makes taxable supplies of goods or services regardless of the amount of the supply (that is, effective from the first supply). A fixed establish­ment or resident legal person must be registered for VAT if it makes taxable supplies in Estonia totaling more than EUR16,000 from the beginning of the calendar year.

Tax representatives. The appointment of a tax representative is required for non-EU entities that are not established in Estonia. EU entities that are not established in Estonia may appoint a tax representative. A tax representative may not be used by a third-country taxable person that provides electronically supplied ser­vices and has opted for a special arrangement. A tax representative must be located in Estonia and must be accepted by the tax authorities.

Registration procedures. Taxpayers submit an application for registration (form KR) to the Tax and Customs Board. The appli­cation can be submitted in PDF format to email address kmkr@emta.ee, completed in Estonian, digitally signed, and submitted by a legal representative (who has to identify himself) or an authorized person (authorization required) or a notary.

Foreign traders must register in person, i.e., the person seeking registration cannot e-mail or send the registration form by post or fax. However, an authorized person may act for the taxpayer.

The tax authority shall register a person as a taxable person within five working days as of the receipt of the application or additional documentary (if required).

Late registration penalties. Penalties and interest are assessed for late registration for VAT.

Reverse charge. In general, the reverse-charge mechanism is applicable and the Estonian VAT taxable person is obliged to charge VAT upon the acquisition of goods or the receipt of ser­vices from a foreign taxable person who is not registered for VAT purposes in Estonia and does not have a fixed establishment in Estonia. The VAT charged can be deducted as an input VAT credit on the declaration if the goods or services are used for the taxable business.

Domestic VAT reverse charge applies on supplies of immovable tangible property (which are optionally taxed), waste (scrap) metal, certain metal products and gold if both parties to the trans­action are taxable persons and the transaction is considered as taxable supply.

Digital economy. VAT obligation arises in Estonia if electronically supplied services are provided to a person whose location/dwell­ing place is in Estonia and who is not registered for VAT pur­poses or a taxable person with limited liability in any of the Member States. If electronically supplied services are provided to a person whose location/dwelling place is in another Member State and who is not registered for VAT purposes or a taxable person with limited liability in any of the Member States, VAT obligation arises in the Member State where electronically supplied services are provided. Special arrangements for imposing VAT may be applied to electronically supplied services provided by a taxable person of a third country who is not registered for VAT purposes in any of the Member States to a person in a Member State who is not registered for VAT purposes or taxable person with limited liability. In this case no obligation to register for VAT in Estonia arises.

Mini One-Stop Shop. Special arrangements for imposing VAT may be applied to electronically supplied services on the condition that the services are provided by a taxable person of a third coun­try who is not registered for VAT purposes in any of the Member States to a person in a Member State who is not registered for VAT purposes or taxable person with limited liability. As of 1 January 2015, the Mini One-Stop Shop (MOSS) regime could be applied by Estonian VAT registered persons, including for telecommunication, broadcasting and electronic services provid­ed to nontaxable persons located in another Member State.

If a third country taxable person has decided to register in Estonia under the special arrangements, the taxable person shall inform the tax authority, using electronic means, when activity as a taxable person is to commence, cease or change to the extent that the person no longer qualifies for the special arrangements, submits the necessary obligatory details for identification and the tax authority shall allocate a registration number.

A third country taxable person shall submit by electronic means to the tax authority a VAT return concerning electronically sup­plied services for each calendar quarter. He shall not deduct VAT paid upon the acquisition of goods or the receipt of services in the Community from the VAT to be paid by the person as input VAT, but he has the right to be granted a refund by the Member State concerned.

Deregistration. A taxable person that ceases to be eligible for VAT registration must deregister. That is, it must notify the VAT authorities that it must cease to be registered. A taxable person may also request deregistration if its taxable turnover drops below the annual registration threshold. However, deregistration is not compulsory in these circumstances. The tax authorities can delete a taxable person that is not performing business activities from the VAT register.

VAT rates

The term “taxable supplies” refers to supplies of goods and services that are subject to VAT. The following are the VAT rates in Estonia:

  • Standard rate: 20%
  • Reduced rate: 9% and 14%
  • Zero rate (0%)

The standard rate of VAT applies to all supplies of goods or ser­vices, unless a specific measure allows the reduced rate, the zero rate or an exemption.

Examples of supplies of goods and services taxable at 0%

  • Exports of goods
  • Listed exported services
  • Intra-Community supplies of goods
  • Seagoing vessels, equipment, spare parts and fuel for seagoing vessels
  • Aircrafts operating on international routes, equipment, spare parts and fuel for named aircrafts
  • Goods supplied and services provided to international military headquarters located in Estonia if the tax incentives are laid down in an international agreement, or for the performance of the duties to the armed forces of a NATO Member State par­ticipating in the common defense effort, except Estonia, and the civilian staff accompanying them

Examples of supplies of goods and services taxable at 9%

  • Medical equipment and products for handicapped people
  • Books (excluding textbooks and workbooks related to the nation­al curriculum)
  • Periodicals

Examples of supplies of goods and services taxable at 14%

  • Accommodation and accommodation services with breakfast, excluding any goods or services accompanying such services

The term “exempt supplies” refers to supplies of goods and ser­vices that are not subject to tax and that do not give rise to a right of input tax deduction (see Section F).

Examples of exempt supplies of goods and services

  • Health care services
  • Real estate transactions
  • Financial services
  • Insurance and reinsurance services
  • Insurance mediation
  • Educational services
  • Lotteries and gaming
  • Postal services
  • Learning materials related to education

Option to tax exempt supplies. A taxable person may opt to apply VAT to certain transactions that would otherwise be exempt from VAT if the taxable person has previously notified the tax author­ity in writing. The tax authority must have been notified during the same tax period as the taxed supply or in an earlier period. The option to tax must be applied continuously for at least two years.

The following supplies are eligible for the option to tax:

  • The leasing or letting of immovable property (or parts thereof), except dwellings
  • Immovable property and parts thereof, except dwellings
  • Investment gold under certain conditions
  • Financial services, including the following:
    • The supply of securities
    • Deposit transactions for the receipt of deposits and other repayable funds from the public
    • Borrowing and lending operations, including consumer credit, mortgage credit, leasing transactions, settlement, cash trans­fer and other money transmission transactions
    • Issuance and administration of non-cash means of payment (for example, electronic payment instruments, traveler’s checks and bills of exchange)
    • Guarantees and commitments and other transactions creat­ing binding obligations to persons
    • Transactions carried out for their own account or for the account of clients in traded securities provided in the Securities Market Act and in foreign exchange and other money market instruments, including transactions in checks, exchange instruments, certificates of deposit and other such instruments
    • Transactions and acts related to the issuance and sale of securities
    • Money brokering and management of investment funds

Other financial transactions that are not exempt from VAT, as well as factoring, are taxable at a rate of 0% or 20%, depending on the status of the customer.

The supply of insurance services, including insurance services provided by insurance brokers and insurance agents and reinsur­ance, are exempt services with no option to tax.

Time of supply

The time when VAT becomes due is called the “time of supply” or “tax point.” The basic time of supply for goods and services is the earliest of the following events:

  • The delivery of goods
  • The performance of services
  • Receipt of full or partial payment

Cash accounting. All taxable persons whose annual turnover does not exceed EUR200,000 can opt for cash-basis VAT accounting instead of accrual-basis accounting.

Imported goods. The time of supply for imports is when the goods clear customs.

Reverse-charge services. Estonian businesses must self-assess VAT on taxable services purchased from abroad, using the reverse-charge mechanism. Under the reverse-charge mechanism, the purchaser self-assesses VAT at the appropriate rate. The self-assessed tax is treated as input tax and recovered (depending on the purchaser’s partial exemption status; see Section F). The reverse charge does not apply to supplies to private individuals who are not registered for VAT.

The reverse charge applies to certain domestic transactions between taxable persons that involve supplies related to immov­able property, metal waste and gold. From 1 January 2017, the domestic reverse charge applies to the supply of certain metal products.

The time of supply for reverse-charge services is the earliest of the following events:

  • When the Estonian buyer receives the service
  • When the Estonian buyer makes a payment

Continuous supplies of services. If the provision of services con­tinues for longer than a period of taxation, the services are deemed to have been provided and received during the taxable period in which the provision of the services terminates. In the case of the provision of regular services to the same purchaser, the time at which the services are provided and received is deemed to be the taxable period overlapping with the end of the period of time for which an invoice is submitted or during which payment for services received is to be made as agreed, but not later than after twelve calendar months. Upon regular provision of service, in the case of which a tax liability arises for the recipient of the service, within a longer period of time than one year, the supply of the service shall be deemed to have been cre­ated or the service received, as of the commencement of the provision of the service on 31 December of each calendar year if the services have not been paid for and the provision of the ser­vices has not been completed within the period.

Prepayments. The time of supply is deemed to be the date on which full or partial payment is received for the goods or ser­vices or, in the case of the receipt of services, full or partial pay­ment is made.

Intra-Community acquisitions. Intra-Community acquisition of goods is effected on the fifteenth day of the month following the month in which the goods obtained by intra-Community acquisi­tion of goods are dispatched or made available or on the date on which an invoice is issued for the goods if the invoice is issued prior to the fifteenth day of the month following the month in which the goods are dispatched or made available to the pur­chaser, except in the case of a transaction that was originally not treated as intra-Community turnover, but then the grounds for a transaction cease to exist and the transaction shall be deemed to constitute an intra-Community supply of goods. Then the intra­Community acquisition of goods shall be deemed to have been effected on the date on which those grounds ceased to exist.

Intra-Community supplies of goods. Intra-Community supply is created on the 15th day of the month following the month in which the goods obtained by intra-Community acquisition of goods are dispatched or made available or on the date on which an invoice is issued for the goods if the invoice is issued prior to the 15th day of the month following the month in which the goods are dispatched or made available to the purchaser, except in the case of a transaction that was originally not treated as intra­Community turnover, but then the grounds for a transaction cease to exist and the transaction shall be deemed to constitute an intra­Community supply of goods. Then intra-Community supply of goods shall be deemed to have been created on the date on which the grounds ceased to exist.

Leased assets. In case of operational leases, supply of service rules shall be applied. In the case of capital leases, supply of goods rules shall be applied.

Recovery of VAT by taxable persons

A taxable person may recover input tax, which is VAT charged on supplies of goods and services used for business purposes. Input tax is generally recovered by deduction from output tax, which is VAT charged on supplies made. Input tax includes VAT charged on goods and services supplied in Estonia, VAT paid or payable on imported goods and VAT self-assessed for reverse-charge services received outside Estonia.

 

A valid tax invoice or customs document must generally support a claim for input tax. Invoice or customs documents are not needed if the reverse-charge mechanism is applied and other evidence is presented.

Input VAT is deductible if an invoice has been issued and the goods or services have been supplied or if full or partial payment is made.

For imported goods, input VAT is deducted on the basis of a customs declaration.

An invoice may be issued on paper or, subject to acceptance by the acquirer of goods or the recipient of services, by electronic means.

Nondeductible input tax. Input tax may not be recovered on pur­chases of goods and services that are not used for business pur­poses (for example, goods acquired for private use by an entrepreneur). In addition, input tax may not be recovered for some items of business expenditure.

The following lists provide some examples of items of expendi­ture for which input tax is not deductible and examples of items for which input tax is deductible if the expenditure is related to a taxable business use.

Examples of items for which input tax is nondeductible

  • Business and employee entertainment
  • Business use of home telephone

Examples of items for which input tax is deductible
(if related to a taxable business use)

  • Hotel accommodation for a business trip
  • Business gifts valued at less than EUR10
  • Parking
  • Mobile phones
  • Travel expenses

Partial exemption. Input tax directly related to making exempt supplies is generally not recoverable. If an Estonian taxable person makes both exempt supplies and taxable supplies, it may not deduct input tax in full. This situation is referred to as “partial exemption.”

In Estonia, the amount of input tax that a partially exempt business recovers may be calculated using either of the following methods:

  • General pro rata
  • A two-stage method, which includes a direct attribution of input tax

The general pro rata method is based on the percentage of taxable and total supplies in the preceding calendar year. The recovery percentage is used provisionally during the current year and is adjusted at the end of the year based on the actual value of tax­able and total supplies made.

The two-stage calculation consists of the following stages:

  • The first stage identifies input VAT that may be directly allo­cated to taxable and exempt supplies. Input tax directly allo­cated to taxable supplies is deductible, while input tax directly related to exempt supplies is not deductible.
  • The second stage identifies the amount of the remaining input tax (for example, input tax on general business overhead) that may be allocated to taxable supplies and recovered. The calcu­lation is performed using the general pro rata method based on the value of supplies made.

A partial deduction is based on the proportion of taxable supplies for which input VAT deduction is allowed, made during a calen­dar year in Estonia and abroad, compared with the total amount of supplies made by the person during a calendar year in Estonia and abroad.

Capital goods. Capital goods are items of capital expenditure that are used in a business over several years. Input tax is deducted in the VAT year in which the goods are acquired. The amount of input tax recovered depends on the taxable person’s partial exemp­tion recovery position in the VAT year of acquisition. However, the amount of input tax recovered for capital goods must be adjusted over time if the taxable person’s partial exemption recovery percentage changes during the adjustment period.

In Estonia, the capital goods adjustment applies to immovable property for a period of 10 years and to other fixed assets for a period of five years. The adjustment may result in either an increase or a decrease of deductible input VAT, depending on whether the ratio of taxable supplies made by the business has increased or decreased compared with the year in which the capital goods were acquired.

A capital goods adjustment is also required if a taxable person transfers immovable property used for less than 10 years and if the supply is exempt from VAT. In these circumstances, the tax­able person must recalculate its entitlement to input tax paid on acquisition of the immovable property and for related goods and services. A taxable person may opt to charge VAT on the sale or leasing of immovable property (the option may not be applied to the sale or lease of living space). If the transfer is subject to tax, no capital goods adjustment is required.

Refunds. If the amount of input tax that is deductible for a VAT period exceeds the amount of output tax that is chargeable in the same period, the taxable person has a VAT credit. The taxable person may choose to use the VAT credit to offset other tax obli­gations or penalties, or it may request a refund. Refunds are made within 60 days after the due date for payment. However, this period may be extended for up to 120 days if the tax authorities have justified reasons to check further the circumstances of the VAT refund application.

Preregistration costs. If a taxable person has, prior to the person’s date of registration as a taxable person, acquired goods, except for fixed assets, intended for transfer or for the manufacture of goods to be transferred, the taxable person shall have the right to deduct the input VAT on such goods in the taxable period during which the goods were transferred as taxable supply.

A taxable person who has received services prior to the person’s date of registration as a taxable person shall have the right to deduct the input VAT on such services in the taxable period dur­ing which such services were provided as taxable supply.

The input VAT on fixed assets acquired before registration of a person as a taxable person may be deducted, if the person has not has not used the fixed assets prior to the registration.

Write-off of bad debts. When bad debt is written off by taxpayers, there are no VAT benefits.

Noneconomic activities. Input VAT cannot be deducted if a tax­able person uses goods or services for the purposes other than those related to business. If in the accounts of the taxable person it is not possible to separate input VAT paid on goods or services used for business-related purposes from input VAT paid on goods or services used for noneconomic activities, i.e., purposes not business related, the taxable person must request that the tax authority determine the amount deductible.

Input VAT from the acquisition of a passenger car or its use under contract and related maintenance costs shall be deducted accord­ing to the proportion of its use for business purposes, but not more than 50%.

Full (100%) deduction is available only if exclusive use for busi­ness purposes can be proved.

Recovery of VAT by non-established businesses

Estonia refunds VAT incurred by businesses that are neither estab­lished nor registered for VAT in Estonia. VAT is refunded if the following conditions are satisfied:

  • The taxable person is required to pay VAT as a business in its country of residence.
  • An Estonian taxable person may deduct VAT under the same circumstances on the import of goods, the acquisition of goods or the receipt of services.

For businesses established in the EU, refunds are made under the terms of EU Directive 2008/9/EC. For businesses established outside the EU, refunds are made under the terms of the EU 13th Directive. Refunds to non-EU claimants are made on the condi­tion of reciprocity. Estonian VAT is refunded only to claimants established in countries that refund VAT to Estonian businesses.

For the general VAT refund rules of the EU 8th and 13th Directives refund schemes, see the chapter on the EU.

Effective from 1 January 2010, Directive 2008/9/EC rules and principles are applied. These rules are summarized below.

VAT paid in Estonia by a foreign taxable person that is an EU business on the import or acquisition of goods, except for immov­able property, and on the receipt of services used for business purposes is refunded to the foreign taxable person on the basis of an electronic refund application submitted to the Estonian tax authorities by the tax authorities of other EU Member States if the following criteria are met:

  • The taxable person is required to pay VAT in the home country of the person.
  • VAT is refunded to the business in its country of residence under the same conditions with respect to the import of goods and the acquisition of goods or receipt of services.
  • The refundable VAT amount is at least EUR50 for the year or EUR400 for a period that is longer than three months, but shorter than a calendar year.
  • The application must be submitted electronically through the tax authorities of the country of residence to the Estonian tax authorities by 30 September of the year following the period of refund.

The application must be signed by a nonresident natural person or by the head of the nonresident legal entity or an authorized representative, and it must contain the number of the bank account and a note as to where and in whose name the VAT will be refunded. To obtain a refund for VAT paid on imported goods, the applicant must include with the application proof that it has paid VAT.

Refund application. VAT paid in Estonia is refunded to an EU tax­able person on the basis of an electronic refund application sub­mitted to the Estonian tax authorities by the tax authorities of the other EU Member State.

A non-established business from a non-EU state may request a refund of VAT by filing application form KMT. The application may be completed in Estonian or in English. It may be submitted by the non-established business or by an authorized representa­tive to the following address:

Estonian Tax and Customs Board

Lõõtsa 8a

15176 Tallinn

Estonia

The application for a refund of tax must be accompanied by the following documents:

  • Original invoices to support the claim for VAT refund
  • For an authorized representative, a power of attorney
  • A certificate issued within the preceding 12 months by the tax authorities in the country where the claimant is established, indicating that the claimant was a taxable person when it made the purchases

For non-EU taxable persons the following conditions must be met:

  • The amount requested must be at least EUR320 for the year.
  • The country where the applicant business is resident must refund VAT to Estonian residents under the same conditions.

The VAT authorities refund VAT claimed within six months after the date on which the application is filed.

Invoicing

VAT invoices and credit notes. A taxable person must generally provide a VAT invoice for all taxable supplies made and for exports. Invoices are not automatically required for retail transac­tions unless requested by the customer. A VAT invoice is required to support a claim for input tax deduction.

A VAT credit note may be used to reduce the VAT charged and reclaimed on a supply if the taxable value changes (for example, when goods are returned goods or a discount is granted). The credit note must refer to the original VAT invoice for the supply that is being amended.

Electronic invoicing. Effective 1 January 2013, the VAT law has been amended to permit electronic invoicing in line with EU Directive 2010/45/EU.

Proof of exports. Estonian VAT is not chargeable on exports of goods. An export supply must be accompanied by evidence con­firming that the goods have left Estonia (e.g., the customs export declaration, the seller’s invoice, proof of payment).

Documents that certify the provision of zero-rated services include a written service agreement or written letter of intent, the pur­chase invoice and proof of payment.

Foreign-currency invoices. If an invoice is issued in a foreign cur­rency, the amount of VAT must be converted to euros (EUR), using the official exchange rate quoted by the European Central Bank on the date of the transaction.

B2C invoices. Effective 1 January 2015, new rules apply to the place of supply for supplies of telecommunications, broadcasting and electronic services to non-VAT taxable customers. For details of the VAT rules on electronic services in the EU, please refer to the European Union chapter.

VAT returns and payment

VAT returns. Estonian taxable persons must file VAT returns monthly. Returns must be filed by the 20th day of the month fol­lowing the end of the tax period. Payment in full is required on the same date. VAT liabilities must be paid in euros.

Invoices must be disclosed in the VAT return appendix in the fol­lowing cases:

  • Invoices on which the transferor of the goods or provider of services has marked the supply taxable at the 20%, 14% and 9% VAT rates
  • Invoices with a total amount (without VAT) that makes up at least 1,000 euros for one transaction partner during the taxation period. The transaction partner-based threshold shall be calcu­lated separately for purchase and sale invoices.

A taxpayer has the right to receive a properly calculated and requested refund within 60 days. The Estonian tax authority may extend the term for a refund of VAT by up to 120 calendar days (30 days at a time).

Special schemes. A third country taxable person shall submit by electronic means to the tax authority a VAT return concerning electronically supplied services for each calendar quarter. The deadline for submission and VAT payment is the 20th of the month following the quarter. As of 1 January 2015, MOSS regu­lation could be applied also by Estonian VAT registered persons.

Electronic filing and archiving. VAT returns can be submitted elec­tronically using the tax authority’s electronic self-service envi­ronment “E-Tax Board.” Electronic filing becomes obligatory for persons who have been VAT liable at least 12 months. One can continue submitting paper forms after the tax authority approves a formal application.

Estonian tax authorities maintain electronic storage of VAT dec­larations.

Annual returns. Not applicable.

Penalties

Interest at a rate of 0.06% per day is charged on amounts of VAT underpaid or paid late. In addition, a person is subject to a fine of up to EUR3,200. In addition, the penalties are subject to income tax at a rate of 20/80 as nonbusiness-related expenses.

EU filings

Intrastat. A taxable person that trades with other EU countries must complete statistical reports, known as Intrastat, if the value of either its sales or purchases of goods exceeds specified thresh­olds. Separate reports are required for intra-Community acquisi­tions (Intrastat Arrivals) and for intra-Community supplies (Intrastat Dispatches).

In Estonia, Intrastat declarations are required only from taxable persons whose total annual value of trade from and to EU coun­tries exceeds the statistical threshold in the year preceding the accounting period.

For 2016, the threshold for Intrastat Arrivals is EUR200,000, and the threshold for Intrastat Dispatches is EUR130,000.

Intrastat Arrivals and Intrastat Dispatch reports are filed monthly and must be submitted by the 14th day of the month following the reporting period. If a person that is required to submit an Intrastat report has carried out no intra-Community trade in a previous tax­able period, a “zero” Intrastat report must be filed.

EU Sales Lists. An Estonian taxable person who has made intra­Community supplies of goods or services during a tax period, or who has transferred goods as a reseller in a triangular transaction during a tax period, must submit a report on its intra-Community supplies of goods and services (Form VD) together with the VAT return to the tax authority by the 20th day of the month following the end of the tax period.

If no intra-Community supplies were made in the relevant period, no report is required.

If ownership in a new means of transport is transferred to a person in another EU country and if the means of transport will be trans­ported to that EU country, a copy of the sales invoice must be submitted together with the report.

Penalties may be imposed for late, missing and inaccurate reports.