Esta guía ofrece una visión general del IVA en Estonia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Estonia.
Estonia fue uno de los primeros países en gravar la economía digital, aplicando el IVA a los servicios electrónicos procedentes del extranjero.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Estonia pueden solicitar su devolución.
¿Haces negocios en Estonia? Tendrás que cumplir las normas de la Ley del IVA.
Solo es necesario registrarse cuando su empresa supere el umbral establecido en Estonia.
Estonia aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando generalmente el sistema OSS para los servicios transfronterizos de la UE.
La Ley del IVA regula la aplicación del IVA en Estonia, incluidas las normas sobre operaciones sujetas a impuestos, facturación, exenciones y cumplimiento. Si bien la mayoría de las empresas extranjeras que solicitan la devolución del IVA no están obligadas a registrarse a efectos del IVA en Estonia ni a presentar declaraciones del IVA en Estonia, aquellas que realicen actividades sujetas a impuestos por encima del umbral pueden estar obligadas a registrarse y obtener un número de IVA de Estonia.
Solo las empresas con registro de IVA en Estonia y un número de IVA estonio pueden presentar declaraciones de IVA electrónicamente a través del portal e-MTA. Las empresas extranjeras que solicitan la devolución del IVA en virtud de la Octava o la Decimotercera Directiva no presentan declaraciones de IVA en Estonia, a menos que estén obligadas a registrarse debido a actividades imponibles locales. Las solicitudes de devolución se presentan por separado, pero deben cumplir las normas estonias en materia de IVA.
Las empresas registradas a efectos del IVA estonio pueden recuperar el IVA soportado relacionado con suministros sujetos a impuestos o con tipo cero.
Las empresas extranjeras pueden recuperar el IVA estonio a través de:
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