What to Do If Your Estonian Company’s VAT Number Gets Recalled?

For companies operating across Europe, an Estonian VAT number isn’t just a formality — it’s your gateway to seamless cross-border business.
It allows you to buy and sell goods within the EU with 0% VAT, receive and provide B2B services tax-free, use the reverse-charge mechanism, and even register for the OSS scheme if you provide digital services to private customers in the EU.

But what if one day you discover that your VAT number has been recalled?

Why does the Estonian Tax Authority recall VAT numbers?

The main reason is simple:

Lack of taxable turnover in Estonia exceeding €40,000 per calendar year.

If the company doesn’t show real economic activity, the tax authority assumes VAT registration is not justified.

There are also secondary reasons:

• no actual place of business (office, warehouse, production area),
• no employees,
• no local taxable transactions.

VAT registration is not just paperwork — it’s proof of real business presence.

What does a VAT number allow you to do?

Here’s a quick reminder of the biggest advantages of VAT number possessing:

• Purchase goods in the EU with 0% VAT,
• Sell goods from Estonia to other EU countries with 0% VAT,
• Receive B2B services from the EU or outside the EU without VAT,
• Provide B2B services within Europe with 0% VAT,
• Register for the OSS scheme for digital B2C services across the EU,
• Use the Reverse Charge mechanism.

In short: a VAT number is a key tool that expands your business opportunities across Europe.

How to restore your VAT registration?

The tax authority will only restore VAT registration if you can prove that your Estonian turnover has exceeded €40,000 in the relevant calendar year.

Registration as a VAT payer | Estonian Tax and Customs Board

If the situation is complex — for example, turnover is shared between countries, documentation is unclear, or your business model is non-standard — getting professional support is highly recommended.

How Maxwise OÜ can help

At Maxwise OÜ, we work with VAT-related issues every day, helping companies navigate requirements and communicate effectively with the Estonian Tax Authority.

We assist with:

• VAT revocation cases,
• VAT risk assessments,
• Documentation preparation,
• Communication with the tax authority,
• Compliance and recovery of VAT registration.

If your VAT number has been recalled (or is at risk), we’ll help you find the fastest and safest path forward.

Contact VAT experts at Maxwise OÜ: info@maxwise.eu

In summary

A VAT number is not just an administrative detail — it’s a sign of active business.
If it’s recalled, the key step is to demonstrate real economic activity in Estonia.