The distance selling rules changed from 1 July 2021 and a unified (EU-wide) distance sales threshold is now applicable.
A foreign trader must register for VAT in the following circumstances:
- Ìý
•ÌýÌýÌýÌý If the foreign trader makes a distance sale to a person in Estonia who is not registered for VAT purposes (excluding goods subject to excise duties) and the taxable supply of the distance sale exceeds €10,000, as calculated from the beginning of the calendar year, the foreign trader must register from the date its taxable supply reached this
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Web page updated on 17 Mar 2025 13:14