VAT
Estonian companies the turnover of which on the territory of Estonia or the volume of sales of goods and services to private persons and not VAT liable EU companies since the beginning of calendar year exceeds 16,000 euro should register as VAT liable businesses. A member of the management board of the company shall submit an application for registration of the company in the register of VAT liable businesses within three days from the moment when the abovementioned turnover reaches 16,000 euros.
Any Estonian company may submit the registration application as a VAT payer even where its turnover is less than 16,000 euros. In that case a tax inspector may ask the company to submit evidence that it performs transactions or commences its activities on the territory of Estonia. A company can be denied a VAT number where the inspector does not receive a full/sufficient evidence of the company’s activities in general or its activities on the territory of Estonia.
Evidence of activity includes:
1. A business plan for the next year or for a longer period;
2. Contracts with buyers and suppliers, draft contracts, written agreements, correspondence with suppliers/customers that reflect intention to sell and purchase goods/services;
3. Bank account statement that demonstrates receipt of payment from buyers or transfer of payment to suppliers;
4. The company’s website with the list of goods and services offered by the company (in the Estonian language).
As the practice shows correctly submitted evidence may facilitate the process of obtaining a VAT number. The companies with members of the management board not being residents of Estonia fall under special scrutiny of the Tax and Customs Board. This is explained by ever more frequent cases of VAT-related tax avoidance in the EU countries.
Our experts are prepared to offer professional guidance and assistance in submitting VAT registration for your company.
EORI (Economic Operators Registration and Identification System)
EORI number is mandatory for entrepreneurs involved in external trade who have VAT number in another EU member state. Since 1 July 2009 entrepreneurs must indicate such number(s) in EORI applications for imports, transit transportation, exports and other customs procedures with the aim of identification of entrepreneurs on the entire territory of the EU.
Application
Any legal representative of a company or a person acting on the basis of a letter of attorney may apply for EORI number. In order to apply one should have a contract with Е-maksuamet/Е-toll (the online Tax and Customs Board services).
Our experts will guide you through the entire process of obtaining an EORI number with expected professionalism and understanding.
Experts responsible for provision of this service:
Jelena Samohvalova, corporate administrator, email
Valentin Feklistov, lawyer, email
Jana Kolpakova, lawyer’s assistant, email