Ce guide fournit un aperçu de la TVA en Estonie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Estonie.
L'Estonie a été l'un des premiers pays à taxer l'économie numérique, en appliquant la TVA aux services électroniques provenant de l'étranger.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Estonie peuvent la récupérer.
Vous faites des affaires en Estonie ? Vous devrez respecter les règles de la loi sur la TVA.
L'enregistrement n'est obligatoire que lorsque votre entreprise dépasse le seuil fixé en Estonie.
L'Estonie applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
La loi sur la TVA régit l'application de la TVA en Estonie, y compris les règles relatives aux opérations imposables, à la facturation, aux exonérations et à la conformité. Si la plupart des entreprises étrangères qui demandent un remboursement de la TVA ne sont pas tenues de s'enregistrer à la TVA en Estonie ou de déposer des déclarations de TVA dans ce pays, celles qui exercent des activités imposables dépassant le seuil peuvent être tenues de s'enregistrer et d'obtenir un numéro de TVA estonien.
Seules les entreprises enregistrées à la TVA en Estonie et disposant d'un numéro de TVA estonien peuvent déposer leurs déclarations de TVA par voie électronique via le portail e-MTA. Les entreprises étrangères qui demandent le remboursement de la TVA en vertu de la 8e ou de la 13e directive ne déposent pas de déclaration de TVA en Estonie, sauf si elles sont tenues de s'enregistrer en raison d'activités imposables locales. Les demandes de remboursement sont soumises séparément, mais doivent respecter les règles estoniennes en matière de TVA.
Les entreprises enregistrées à la TVA estonienne peuvent récupérer la TVA en amont liée aux fournitures imposables ou exonérées.
Les entreprises étrangères peuvent récupérer la TVA estonienne par le biais :
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