½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /16 Estonia /Refunds of VAT to non-Estonian businesses (Estonia) /Refunds to EU businesses (Estonia) / Eligibility for a cross-border EU VAT refund (Estonia)
Commentary

Eligibility for a cross-border EU VAT refund (Estonia)


16 Estonia

Refunds to EU businesses (Estonia)

An EU business is entitled to a refund of Estonian VAT if:

  1. Ìý

    •ÌýÌýÌýÌý it is registered for VAT purposes in its home country;

  2. Ìý

    •ÌýÌýÌýÌý the VAT to be refunded would be recoverable by the EU business in its home country;

  3. Ìý

    •ÌýÌýÌýÌý the VAT to be refunded would be recoverable by Estonian VAT liable persons under the same conditions; and

  4. Ìý

    •ÌýÌýÌýÌý the VAT refund application is submitted via the electronic portal set

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:35