Selling into Estonia
VAT and OSS when selling to Estonia
Estonia's standard VAT rate is 24%, raised from 22% on 1 July 2025. If your total distance sales to EU consumers exceed 10,000 euros a year, Estonian sales must carry 24% Estonian VAT. You can file that through the One Stop Shop in your own country, register for VAT in Estonia, or sell to an Estonian VAT-registered buyer and invoice B2B instead.
The rate
Estonia applies a standard VAT rate of 24%. The rate rose from 22% to 24% on 1 July 2025 and applies at 24% in 2026. Reduced rates of 13% and 9%, and a zero rate, apply to specific supplies. VAT is governed by the Value Added Tax Act (Käibemaksuseadus) and administered by the Maksu- ja Tolliamet.
For a consumer goods range the standard rate is the one that applies. If you think a reduced rate covers your category, check it with the MTA rather than assuming.
The threshold that decides everything
The EU-wide distance selling threshold is 10,000 euros a year. It is important to read that correctly, because two common misreadings both cause problems.
| Misreading | What it actually is |
|---|---|
| 10,000 euros of sales to Estonia | It is 10,000 euros of distance sales to consumers across all EU member states combined, excluding your own. |
| A per-country allowance | It is a single EU-wide figure. Cross it once and every member state you sell into takes its own rate. |
| Turnover including domestic sales | It excludes sales in your own member state. |
| Something you opt into | You can opt in below the threshold if you want to, but above it there is no choice. |
Below the threshold you charge your own country's VAT. Above it, an Estonian consumer sale carries 24% Estonian VAT.
Three routes, compared
| Route | What you register for | What you file | Ongoing burden |
|---|---|---|---|
| One Stop Shop (OSS) | OSS in your own member state | One quarterly OSS return covering all member states, with Estonian sales at 24% | Low. One extra quarterly return. |
| Estonian VAT registration | A VAT number with the MTA | Estonian VAT returns on the Estonian cycle | Higher. Local filing, and usually a local accountant. |
| Sell to an Estonian buyer | Nothing new | A normal intra-EU B2B invoice under the reverse charge | None beyond your existing EC sales reporting. |
OSS is the right answer for most manufacturers shipping their own parcels. Estonian VAT registration becomes necessary when you hold stock in Estonia, because holding stock in a member state generally creates an obligation there that OSS does not cover.
The third route removes the question. If you invoice an Estonian VAT-registered company, that is an intra-EU B2B supply, the reverse charge applies, and the Estonian buyer accounts for the VAT on its own sale to the consumer.
A worked comparison
| Cross-border via OSS | Estonian VAT registration | Sale to an Estonian buyer | |
|---|---|---|---|
| Who sells to the consumer | You | You | The Estonian buyer |
| VAT charged to the consumer | 24% Estonian VAT | 24% Estonian VAT | 24% Estonian VAT, by the buyer |
| Who remits it | You, via OSS | You, to the MTA | The Estonian buyer |
| Your invoice | B2C, Estonian VAT | B2C, Estonian VAT | B2B, reverse charge, no VAT |
| Your filing | Quarterly OSS return | Estonian VAT returns | Existing EC sales list |
| Your revenue per unit | Retail price less VAT | Retail price less VAT | Dealer price |
What VAT does not solve
Registering for OSS makes your Estonian sales tax-compliant. It does not make them compliant with anything else. Packaging registration, WEEE registration, GPSR identification and Estonian-language product information are separate obligations that attach to whoever places the goods on the market or sells to the consumer. Handling VAT correctly through OSS while ignoring the rest is a common and expensive error.
Frequently asked questions
What is the VAT rate in Estonia?
The standard rate is 24%. It rose from 22% to 24% on 1 July 2025 and applies at 24% in 2026. Reduced rates of 13% and 9% and a zero rate apply to specific supplies.
Do I need an Estonian VAT number to sell to Estonian consumers?
Usually not. If you ship from another member state, OSS lets you charge and remit Estonian VAT through a single return filed in your own country. An Estonian registration becomes necessary mainly when you hold stock in Estonia.
Is the 10,000 euro threshold per country?
No. It is a single EU-wide figure covering your distance sales to consumers in all other member states combined. Once total sales exceed it, each member state's own rate applies.
What happens if I sell to an Estonian distributor instead?
That is an intra-EU B2B supply. The reverse charge applies, you invoice without VAT, and the Estonian buyer accounts for VAT on its onward sale to the consumer.
Does OSS cover my packaging and WEEE obligations?
No. Those are separate obligations under the Packaging Act and the Waste Act, and they attach to whoever places the goods on the Estonian market. See packaging registration and WEEE registration.
Which authority handles VAT in Estonia?
The Maksu- ja Tolliamet (Estonian Tax and Customs Board).
When did Estonia raise VAT to 24%?
1 July 2025, from 22%.
Sources
- VAT rates and supply exempt from tax, Maksu- ja Tolliamet. Checked 2026-08-27.
- Council Directive 2006/112/EC, Article 59c, on the EU-wide distance selling threshold.
- Value Added Tax Act (Käibemaksuseadus), Riigi Teataja.
Seekor is the trading name of Mervantis OÜ, an Estonian distribution company (register code 14412321), VAT registered as EE102319631. Selling to us is an ordinary intra-EU B2B invoice. How it works.