What are the VAT rates for consultancy services?

Last updated: March 04, 2021

If you sell services which need human intervention, such as consultancy, the following examples apply:

  • If your customer is a business from the EU (e.g. Germany), and has a valid VAT number, you apply 0% VAT adding a special clause on your invoice: 'The purchase is liable to Intra-Community supply 0%, Reverse charge.' (You can check the validity of your customer's VAT number here)

  • If the customer is a private individual or a business from Estonia, you need to charge 20% VAT (Estonian VAT)

  • If the customer is a private client or business from the EU, and does NOT have a valid VAT number, you need to charge 20% VAT (Estonian VAT)

  • If the customer is outside the EU (e.g. U.S.), don't apply any VAT (0%)

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