EU/UK VAT · EE · EU member · Euro area

Estonia VAT

Estonia VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

Standard rate
22%
Reduced rate
9%
Number format
EE + 9 digits
Validation
VIES

How Estonia's 22% rate compares

Estonia's 22% standard VAT rate is a little above the median of 21%. It also applies a reduced rate of 9% on books, accommodation, pharmaceuticals. The current rate has been in effect since 2024-01-01, a recent change.

By standard-rate proximity, Estonia matches Italy's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

All VAT rates

Standard rate

22%

Most goods and services

In effect since 2024-01-01 | Increased from 20 to 22 in 2024

Reduced rate

9%

Books, accommodation, pharmaceuticals

In effect since 2009-07-01

VAT number format

Prefix
EE
Format
EE + 9 digits
Example
EE123456789
Validation service
VIES (European Commission)

Validate an Estonia VAT number

Tax authority

Maksu- ja Tolliamet

Official guidance: https://www.emta.ee/

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026

Countries with similar standard rates

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.