VAT in Estonia 2026 — rates, invoices and input VAT

Estonian VAT (käibemaks, KM) in 2026 has a standard rate of 24%. You need three things clear: which rate applies, how to build the invoice, and when input VAT comes back. Here is the practical picture.

VAT rates in force in 2026

• 24% — standard rate for most goods and services
• 13% — accommodation (including accommodation with breakfast)
• 9% — e.g. press publications, certain books and medicines (check the current list)
• 0% — export, intra-Community supply and certain international services

Exempt turnover (insurance, some financial services, certain real estate) is not the same as 0% — input VAT recovery is generally unavailable or limited there.

How to show VAT on an invoice?

A VAT-liable seller's invoice must include at least:

• Your VAT number (KMKR)
• Description of the goods/service and the amount without VAT
• VAT rate and VAT amount
• Total including VAT

Example: service €1,000 + 24% VAT = €1,240 to the client. Your net turnover stays €1,000 — VAT is a pass-through tax you remit to the Tax and Customs Board (MTA) (minus input VAT).

Input VAT — when do you get it back?

You can deduct VAT paid on purchase invoices when the cost relates to taxable business activity. Common examples: software, office equipment, accounting services, marketing, business travel (when the invoice has VAT).

Personal costs, gifts above limits and purchases linked to exempt turnover — deduction does not apply or is limited. Mixed-use costs (e.g. a car) have special rules.

KMD and the monthly rhythm

The VAT return (KMD) is filed every month by the 20th. You report output VAT, input VAT and the net payable. More detail: tax declarations in Estonia.

If you are still planning registration, read the VAT registration guide.

Intra-EU sales and import

B2B services to another EU business often use reverse charge (0% Estonian VAT; the client accounts for VAT in their country). Intra-Community supply of goods and imports from third countries need separate tracking. Wrong rate on the invoice = later corrections and MTA questions.

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