Käibemaksukohus

Käibemaksukohus refers to the obligation to pay value-added tax (VAT) in Estonia. This obligation arises when a business entity or an individual conducting economic activities exceeds certain thresholds or engages in specific types of transactions. The primary threshold for VAT registration is when the taxable turnover of goods and services exceeds 40,000 euros in a calendar year. Once this threshold is met, the entity must register as a VAT payer with the Estonian Tax and Customs Board.

There are also other situations that can trigger the käibemaksukohus, regardless of the turnover threshold. These include acquiring goods from another EU Member State if the total value of such acquisitions in a calendar year exceeds 10,000 euros, or receiving services from another EU Member State where the place of supply is Estonia. Similarly, engaging in certain intra-Community acquisitions or supplies can create a VAT obligation.

Once registered, a VAT payer is required to charge VAT on their taxable supplies, submit regular VAT returns, and pay the collected VAT to the state. They also have the right to deduct input VAT paid on their business expenses. Failure to comply with VAT obligations can result in penalties and interest. The Estonian Tax and Customs Board oversees the collection and enforcement of VAT.