Once a company has been registered in Estonia and a VAT number received, the company
must file monthly value added tax return declarations.
A value added tax return and its annex
must be submitted to the Estonian Tax and Customs Board by the 20th day of the month
following the taxable period (usually a calendar month).
Even if the company has not yet started its operations, but has received a VAT number, it
must still file returns, which will be a nil return in this case. Failing to submit a monthly
declaration (regardless of the type – regular or nil return) may result in a penalty from the
Estonian Tax and Customs Board.
To avoid this, we recommend submitting all documents by the deadline, as stated above.
§ 91. Penalty payment for failure to submit return or corrections thereto
(1) If a return is not submitted by the due date prescribed by law, the tax authority may set a
term for the submission of the return and issue a warning (§ 136) stating that a penalty
payment may be imposed for failure to submit the return within the term set by the tax
(4) If a tax authority sets a term for submission of the same return or for the elimination of
deficiencies in the same return, the penalty payment shall not exceed 1,300 euros the first
time and 2,000 euros the second time. Penalty payments imposed by a tax authority to
enforce submission of the same return or corrections to the same return shall not exceed
3,300 euros in total.
[RT I 2010, 22, 108 – entry into force 01.01.2011]