Updated for AccRes. This AccRes guide to “What is VAT?” has been refreshed for the new knowledge base: the practical workflow is kept intact, with added context for AccRes clients and a reminder to check the service interface against the screenshots before following the steps.
VAT (Value Added Tax) is a value-added tax or turnover tax.
This tax is called käibemaks in Estonian.
If your company's taxable turnover in Estonia exceeds 40,000 euros from the beginning of a calendar year, the company must register as a VAT payer. You can also apply voluntarily before reaching the threshold.
As of 8 July 2026, the main VAT rates in Estonia are 24%, 13%, 9% and 0%. The standard 24% rate has applied since 1 July 2025. The correct rate depends on the type of goods or services, the customer, and how the goods move.
NB! Only companies with a valid VAT number have the right to deduct or reclaim Estonian input VAT.
You can check the current rates and registration rules on the EMTA website: VAT rates, registration as a VAT payer.