Obtaining VAT and EORI numbers

Corporate Services

VAT

An obligation to register as a VAT payer shall arise as of the date on which the taxable turnover exceeds 16,000 euros as calculated from the beginning of a calendar year. An authorised representative of the company shall submit an application for registration of the company as a VAT payer to the Tax and Customs Board within three working days as of the date on which the registration arises.

Any company may apply for registration even before the obligation arises, but in this case it should prove that it is engaged in business or is about to commence business in Estonia. If the proof provided concerning the person’s business or commencement of business is insufficient, the Tax and Customs Board shall have the right to request that the person submit additional proof, collect such proof on its own initiative, or refuse to register the company as a VAT payer.

Examples of evidence of activity includes:

  1. A business plan
  2. Contracts with buyers and suppliers, draft contracts, written agreements, correspondence with suppliers/customers that reflect intention to sell and purchase goods/services
  3. A bank account statement showing incoming payments from buyers or payments to suppliers
  4. The company’s website with the list of goods and services offered by the company.

As practice shows, trustworthy evidence may facilitate obtaining a VAT number. Companies with members of the management board who are not residents of Estonia fall under special scrutiny of the Tax and Customs Board, because of frequent cases of VAT tax avoidance in the EU countries.

Our experts offer professional guidance and assistance in submitting VAT registration for your company.

EORI (Economic Operators Registration and Identification System)

An EORI number is mandatory for entrepreneurs engaged in foreign trade to whom the VAT number have been issued by other Member State. Starting from 1 July 2009 entrepreneurs are obliged to indicate such number(s) in EORI applications for import or export of goods, transit transportations or when performing other customs related activities, which enables to identify economic operators within the entire EU customs territory.

Application

Any authorised representative of a company may apply for an EORI number submitting the respective application.

Our experts will guide you through the entire process of obtaining an EORI number with expected professionalism and competence.

Experts responsible for provision of this service:

Jelena Samohvalova.

corporate administrator