
tax office
A person from another Member State engaged in business and who does not have a permanent establishment in Estonia must appoint a tax representative when registering as a taxable person.
CHECK THE PACKAGESA person from a non-EU country engaged in business who does not have a permanent establishment in Estonia and with whose country of residence the Union has not concluded an agreement on mutual assistance in the field of administrative cooperation, combating fraud and the recovery of claims relating to VAT must, when registering as a taxable person, appoint a tax representative specified in the Taxation Act.