Käibemaksuregistratsiooni

Käibemaksuregister is an Estonian term referring to the Value Added Tax (VAT) register. It is a system maintained by the Estonian Tax and Customs Board (Maksu- ja Tolliamet) that records businesses and individuals who are liable for Value Added Tax. Registration in the Käibemaksuregister is mandatory for businesses whose annual turnover exceeds a certain threshold, currently €40,000. Even if the turnover threshold is not met, voluntary registration is possible.

Once registered, entities are assigned a VAT identification number, which is crucial for all VAT-related transactions. This number must be included on invoices, tax returns, and other official documents. Businesses registered in the Käibemaksuregister are obligated to charge VAT on their taxable goods and services, collect it from their customers, and remit it to the tax authorities. They are also entitled to deduct the VAT they have paid on their own business expenses. The register ensures transparency and facilitates the proper collection and management of VAT revenue within Estonia and the European Union. Information about VAT-registered entities is publicly accessible, contributing to business integrity and trust.