{"id":5015,"date":"2025-03-06T08:50:13","date_gmt":"2025-03-06T08:50:13","guid":{"rendered":"https:\/\/amsgroup.ee\/?p=5015"},"modified":"2025-03-06T08:57:00","modified_gmt":"2025-03-06T08:57:00","slug":"obratnoe-nalogooblozenie-uslugi-v-estonii","status":"publish","type":"post","link":"https:\/\/amsgroup.ee\/en\/reverse-charge-on-services-in-estonia\/","title":{"rendered":"Reverse Charge on Services in Estonia"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5015\" class=\"elementor elementor-5015\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36f3a7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36f3a7c\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-564a531\" data-id=\"564a531\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fb4adb elementor-widget elementor-widget-text-editor\" data-id=\"3fb4adb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Many entrepreneurs, particularly owners of small businesses, have questions about the reverse charge mechanism for services. This occurs when the obligation to calculate and pay VAT shifts from the seller to the buyer of the service. This article clearly explains how reverse charge for services works in Estonia and how to correctly report it in the KMD declaration.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24614a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24614a9\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2851ed7\" data-id=\"2851ed7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e63538c elementor-widget elementor-widget-heading\" data-id=\"e63538c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is Reverse Charge on Services?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef99a3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef99a3f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d3d052\" data-id=\"8d3d052\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c32f13 elementor-widget elementor-widget-text-editor\" data-id=\"8c32f13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Reverse charge is a mechanism where the buyer of a service calculates and declares Value Added Tax (VAT) themselves instead of the seller. This situation most commonly arises when purchasing services from foreign companies. The standard VAT rate in Estonia is <\/span><b>22%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6122933 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6122933\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43b350a\" data-id=\"43b350a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5efb92 elementor-widget elementor-widget-heading\" data-id=\"f5efb92\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is Reverse Charge Applied?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35cf094 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35cf094\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04e161c\" data-id=\"04e161c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eee19b9 elementor-widget elementor-widget-text-editor\" data-id=\"eee19b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Reverse charge applies when:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You purchase a service from a foreign company (within the EU or outside the EU);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your company is registered as a VAT payer in Estonia;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The service is actually used in Estonia.<\/span><\/li><\/ul><p><b>Example:<\/b><span style=\"font-weight: 400;\"> Your company orders website design from a Latvian company. The Latvian company issues an invoice without VAT, indicating \"reverse charge.\" In this scenario, your company must calculate and declare the 22% VAT itself.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-540aed6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"540aed6\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34233ac\" data-id=\"34233ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d7934d elementor-widget elementor-widget-heading\" data-id=\"3d7934d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Report Reverse Charge in the KMD Declaration?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84a5ce2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84a5ce2\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e4dd22\" data-id=\"3e4dd22\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10e1afe elementor-widget elementor-widget-text-editor\" data-id=\"10e1afe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Small businesses are often surprised to see the amount subject to reverse charge reflected not only in row 6 of the KMD declaration but also in row 1. This leads to the question, \"Why did the accountant put it in row 1 if these aren't our sales?\" However, this is correct:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Row <\/span><b>6<\/b><span style=\"font-weight: 400;\"> (\"Services purchased from a VAT payer from another EU country\") shows the net amount of the service without VAT. For example, \u20ac1,000 for website design.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Row <\/span><b>1<\/b><span style=\"font-weight: 400;\"> (\"Taxable turnover\") will also show \u20ac1,000, even though it is not your sales income. This legal requirement allows the tax authority to confirm you have calculated the VAT yourself.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The reverse charge VAT of 22% (\u20ac220 on \u20ac1,000) is simultaneously reported as both payable VAT and deductible VAT. Therefore, the net VAT due is zero.<\/span><\/p><p><span style=\"font-weight: 400;\">If the purchase is from a foreign company outside the European Union, the situation is similar, but you should use row 7 instead of row 6.<\/span><\/p><p><b>NB! There are exceptions to this rule concerning specific goods taxation nuances. You can read more about this in <a href=\"https:\/\/amsgroup.ee\/en\/tax-risks-goods-in-eu\/\" target=\"_blank\" rel=\"noopener\">our dedicated article<\/a> on the subject.<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce24325 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce24325\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-785f534\" data-id=\"785f534\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36ec6fb elementor-widget elementor-widget-heading\" data-id=\"36ec6fb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When Does Reverse Charge Not Apply?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f47ff36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f47ff36\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c148b48\" data-id=\"c148b48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ed9e17 elementor-widget elementor-widget-text-editor\" data-id=\"1ed9e17\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">It is important to understand that within Estonia, reverse charge is applied only in specific cases (such as purchasing scrap metal or certain metals). Typically, if you purchase services from an Estonian company, you will receive a regular invoice including the standard VAT rate of 22%. Primarily, reverse charge affects purchases from foreign companies. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c37981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c37981\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7149e49\" data-id=\"7149e49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c194b2 elementor-widget elementor-widget-heading\" data-id=\"2c194b2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legal Basis<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1800f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1800f7\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d27d43\" data-id=\"8d27d43\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fe54d6 elementor-widget elementor-widget-text-editor\" data-id=\"2fe54d6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The primary document governing reverse charge in Estonia is the Value Added Tax Act (K\u00e4ibemaksuseadus). Key sections related to reverse charge include \u00a710, \u00a737, and \u00a741\u00b9. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49bf78e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49bf78e\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3d5d88\" data-id=\"f3d5d88\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae30f7b elementor-widget elementor-widget-heading\" data-id=\"ae30f7b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Summary<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dfe984a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfe984a\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3adc04\" data-id=\"c3adc04\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80d6179 elementor-widget elementor-widget-text-editor\" data-id=\"80d6179\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Reverse charge on services is mandatory for small businesses purchasing services from foreign companies.<\/span><\/p><p><span style=\"font-weight: 400;\">Key points to remember:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The service amount is reported in both row 6 and row 1 of the KMD declaration;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The net reverse VAT payable usually totals zero;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Even if you have no sales, the amount in row 1 of the KMD declaration will reflect purchases from foreign companies.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041c\u043d\u043e\u0433\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\u0438 \u043f\u043e \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0443\u0441\u043b\u0443\u0433. \u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u0438\u0442, \u043a\u043e\u0433\u0434\u0430 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0440\u0430\u0441\u0447\u0435\u0442\u0443 \u0438 \u0443\u043f\u043b\u0430\u0442\u0435 \u041d\u0421\u041e \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0441 \u043f\u0440\u043e\u0434\u0430\u0432\u0446\u0430 \u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f \u0443\u0441\u043b\u0443\u0433\u0438. \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043f\u043e\u043d\u044f\u0442\u043d\u043e \u0440\u0430\u0437\u0431\u0435\u0440\u0435\u043c, \u043a\u0430\u043a \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0438 \u043a\u0430\u043a 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