Estonia Combines VAT and ESL Returns by 2027
Estonia postpones combining VAT and ESL returns into one single form. The change will be effective as of 2027 reporting period, instead of 2025.
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Estonia postpones combining VAT and ESL returns into one single form. The change will be effective as of 2027 reporting period, instead of 2025.
Estonia increased the VAT rate for accommodation services and press publications. Also, the Estonian Parliament has adopted the raise of standard VAT rate from 22% to 24% by July 2025.
Estonia will introduce an unusual e-invoicing mandate, allowing customers registered as e-invoicing recipients to request e-invoices from their suppliers by July 2025. Recently, the Government announced that a general B2B e-invoicing mandate is planned for 2027.
Estonia reduced the VAT rate on specific press publications to 5%, instead of 9%. The change became effective on August 1st, 2022.
VAT rates on e-books have decreased widely since October 2018.
The Estonian government has sent to Parliament a proposal to increase the annual registration threshold from €16,000 to €40,000.
Estonia has joined the club of countries allowing the import VAT to be reported in the VAT return.
Where a service is supplied on a periodic basis and there are no prepayments made within those periods, the tax point occurs at the end of each calendar year.
Estonia has raised the VAT registration threshold for small businesses from 16,000€ to 25,000€ per year.