VAT reporting
The first taxable period is the period from the date of VAT registration until the end of the same month. If the number of calendar days in the first tax period is less than fifteen, you may declare the supply of the first period together with the supply of the following tax period and submit one return concerning two tax periods.
VAT refund
A VAT credit is in principle granted within 30 calendar days from the date on which the VAT return was due. However, Estonian VAT authorities may in exceptional cases [e.g. in case of a tax audit] extend the term of a refund up to 90 calendar days.
Qualification of a transaction - Supply of goods with installation
According to the Estonian VAT Act, the transaction is treated as a supply of goods with installation provided the cost of installation or assembly exceeds 5% of the value of the contract.
VAT requirement - Appendix to the VAT return
Companies are required to submit a monthly Appendix to the VAT return containing details of all invoices issued and received for goods and services taxable at 20% and 9% VAT rates.