Identification Numbers for E-Commerce Companies in Estonia

Depending on storage locations, movements of goods within the European Union, imports from third countries, and product types, several identification numbers may be required when selling goods to or within Estonia.

Value Added Tax – Registration for Taxable Supplies or Storage of Goods in Estonia

Companies require a value added tax registration as soon as taxable supplies are carried out in Estonia or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Estonia: Käibemaksukohustuslase number or VAT number
Relevance: Required when taxable supplies are carried out in Estonia, when goods are stored in Estonia, or when intra-Community supplies originate from Estonia.
Example: Use of a fulfilment warehouse in Estonia or sale of goods to customers located in Estonia.
Relations: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for the tax recording of transactions.
Example format: EE123456789

Intrastat – Reporting Obligation for Intra-Community Movements of Goods

Within the European Union, movements of goods must be reported for statistical purposes once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in Estonia: Intrastat declaration
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Latvia to a warehouse in Estonia.
Relations: Usually requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports Involving Estonia

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation in Estonia: EORI number
Relevance: Required when goods are imported from third countries into Estonia or exported from Estonia to third countries and companies submit customs declarations themselves.
Example: Import of goods from a third country directly into Estonia.
Relations: Required for customs declarations and linked to the collection of import VAT.
Example format: EE123456789

Excise Duty – Registration Requirements for Excise Goods

Certain goods such as alcohol, tobacco products, or energy products are subject to additional tax registration requirements.

Excise Duty Registration

General designation: Excise Duty Registration
Country-specific designation in Estonia: Registration with the Estonian Tax and Customs Board Maksu- ja Tolliamet for excise duties
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Estonia.
Example: Sale of alcoholic beverages to customers located in Estonia.
Relations: Imports may additionally require an EORI Number.

Packaging – EPR Registration for the Supply of Packaged Goods to Consumers

Companies supplying packaged goods to private end consumers in Estonia are subject to obligations under extended producer responsibility for packaging.

EPR Registration for Packaging

General designation: EPR Registration for Packaging
Country-specific designation in Estonia: Registration in the Estonian packaging register or participation in an approved recovery scheme
Relevance: Required when packaged goods are supplied to private end consumers in Estonia.
Example: Shipping consumer goods in shipping packaging to customers in Estonia.
Relations: Obligations apply independently of VAT registration but are often verified by online marketplaces.

Electrical and Electronic Equipment Waste – Registration for Placing Electrical Equipment on the Market

When selling electrical or electronic equipment in Estonia, extended producer responsibility obligations apply for the collection and treatment of waste electrical equipment.

WEEE Registration

General designation: WEEE Registration
Country-specific designation in Estonia: Registration in the Estonian register for electrical and electronic equipment
Relevance: Required when electrical or electronic equipment is placed on the Estonian market.
Example: Sale of household appliances or consumer electronics to customers in Estonia.
Relations: Additional registration for batteries may be required if products contain batteries.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Powered Products

Batteries and products containing integrated batteries are also subject to obligations under extended producer responsibility.

EPR Registration for Batteries

General designation: EPR Registration for Batteries
Country-specific designation in Estonia: Registration in the Estonian battery collection system under waste legislation
Relevance: Required when batteries or devices containing batteries are sold in Estonia.
Example: Sale of electronic devices containing lithium batteries.
Relations: May be required in addition to WEEE Registration.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must correctly display statutory identification numbers in order to ensure that tax obligations can be traced properly.

Mandatory Invoice Information

Relevance: Mandatory indication of the VAT Identification Number for intra-Community transactions as well as further statutory requirements under VAT legislation.
Relations: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Treatment

Relevance: Correct processing of VAT Identification Numbers, EORI Numbers, and EPR registrations.
Relations: Discrepancies between ERP systems, marketplace data, and tax returns increase the risk of audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Estonian Data Protection Inspectorate Andmekaitse Inspektsioon
Relevance: No separate identification number exists for typical e-commerce companies, but extensive organisational obligations arise under the General Data Protection Regulation.

Digital Identity – Access Requirements for Electronic Government Portals

Electronic government portals are used in Estonia for tax and administrative procedures.

Electronic Administrative Access

Relevance: No separate economic identification number exists, but digital access to government portals is required in order to complete tax and administrative procedures electronically.
Relations: Electronic procedures of the tax administration require clear identification of the company.

Anti-Money Laundering – Relevance Depending on Business and Payment Models

Typical e-commerce companies selling goods generally do not require a specific registration number for anti-money laundering purposes, but obligations may arise depending on payment or financial models.

Anti-Money Laundering Obligations

Relevance: No separate registration number for typical goods-based e-commerce companies, relevant only for certain financial or payment models.
Supervisory authority: Financial Intelligence Unit Estonia Rahapesu Andmebüroo.

Transparency on Registration Requirements

Identification numbers form part of a comprehensive compliance structure and should be assessed in the context of the respective business model. If there are questions regarding registration requirements or the classification of individual obligations, DutyPay can support companies selling goods to or within Estonia.