Tax
VAT in Estonia in 2026: rates, invoices and input VAT
The standard rate is 24%, but it does not apply to every transaction. Start with the supply, the customer’s location and the supporting records.
Read the guideTax advice
Understand the tax implications before you decide.
VAT, business expenses and payments to owners. Understand the rules that apply to your transaction.
How can we help?
A useful tax answer depends on the transaction, the parties involved and its timing. We help assess VAT obligations, expense documentation and the differences between salary, board remuneration and dividends. We can also review the records behind your tax returns.
What does the service cover?
- VAT obligations and registration assessment
- Business expense and fringe benefit questions
- Tax treatment of payments to owners
- Review of VAT and TSD reporting data
- Preparing records for tax authority inquiries
What do we need to get started?
Describe the transaction and your question, the countries involved and the planned date. We will agree a suitable secure channel for any sensitive documents.
Read before you decide
Useful to know.
Tax
VAT registration in Estonia: when should you act?
Alongside the €40,000 threshold, check the type and place of supply. Buying services from abroad may create a separate obligation.
Read the guide
Tax
Salary, board remuneration and dividends: what is the difference?
The tax treatment of an owner’s payment depends on its purpose. Dividends do not replace remuneration for work.
Read the guide