To get the Estonian VAT number (KMKR) you register with the Estonian Tax and Customs Board (EMTA), through electronic registration in e-MTA. The standard VAT rate is 24%. You mainly need it if you store stock in Estonia (for example with FBA Pan-EU) or exceed distance-selling thresholds without using the One-Stop Shop.
*Details reviewed on 1 October 2026. Details checked against the official source listed at the end. Informational guide, not tax advice.*
When you need a VAT number in Estonia
- Stock in Estonia. If Amazon stores your goods there, local VAT registration is normally required; the One-Stop Shop (OSS) does not replace it.
- Domestic sales. Selling from a warehouse in Estonia to customers in the same country is a domestic supply with local VAT.
- Own-goods transfers. Moving stock between countries is an intra-EU transaction that can trigger registration duties.
If you only sell at a distance to consumers in Estonia with no stock there, you may report through OSS; see our guide to EU ecommerce VAT.
Key facts
| Item | Detail |
|---|---|
| Local name | Estonian VAT number (KMKR) |
| Format | EE + 9 digits |
| Standard VAT rate | 24% |
| Where to apply | the Estonian Tax and Customs Board (EMTA), through electronic registration in e-MTA |
| Indicative timing | The decision is usually made within about 5 working days of the application, per EMTA. |
How to get it, step by step
- Confirm you need it, based on where your stock is and how you sell.
- Gather company documents: certificate of incorporation, director identification and a description of the activity.
- File the application with the Estonian Tax and Customs Board (EMTA), through electronic registration in e-MTA.
- Fiscal representative. An Estonian OÜ does not need a representative: it is a local company.
- Receive the number and add it to your Amazon seller account.
- Calendar. Monthly VAT return (KMD), due by the 20th of the following month. The domestic registration threshold is €40,000 per year.
Common mistakes
- Using another country’s VAT number for sales with stock in Estonia.
- Registering late: sales already made without local VAT may require a regularisation.
- Not reconciling Amazon VAT reports with the local return.
FAQ
Can I sell on Amazon in Estonia without a local VAT number? Only if you hold no stock there and your sales fit the One-Stop Shop; with local stock, normally not.
How long does it take? The decision is usually made within about 5 working days of the application, per EMTA.
Does Data Biz handle this? We manage EU ecommerce VAT; see our page on EU VAT returns for ecommerce.
How Data Biz helps
Data Biz reviews which countries you need to register in and handles VAT returns for Amazon sellers using an Estonian OÜ or US LLC. Also read how to choose a VAT adviser for Amazon or request a free consultation.
Sources and review
Authority: EMTA. Common rules: European Commission, VAT. Reviewed on 1 October 2026.
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