If a Estonian VAT registered business, resident or non-resident, is selling goods or services (since the 2010 VAT Package) to other VAT registered companies in Europe, then reporting of each transaction must be submitted via a EC Sales List filing. This allows the Estonian tax authorities to verify that VAT on cross-border transactions is being dealt with correctly.

Form VD is used and must be submitted electronically if a business has been registered for VAT in Estonia for more than 12 months.

Transactions are filed in Estonia on a monthly basis. The deadline for submitting the ESL is the 20th day of the month following the month when the taxable supply took place.

A penalty of up to EUR3,200 may be applied for a late ESL submission.

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