Fiscal subject related
Estonia is part of the European Union and follows EU e-commerce regulations. The main authority that regulates e-commerce in Estonia is the Consumer Protection and Technical Regulatory Authority. Sellers who want to sell online in Estonia need to comply with the Consumer Protection Act, VAT Act, and Accounting Act, as well as other relevant laws and standards.
Some of the rights and obligations of the seller in e-commerce are:
- The seller must provide clear and accurate information about the product or service, the price, the delivery costs, the payment methods, the cancellation policy, the warranty, and the complaint procedure.
- The seller must deliver the product or service within 30 days of receiving the order, unless otherwise agreed upon with the buyer.
- The seller must issue a receipt or an invoice to the buyer, either printed or electronic. E-receipts are becoming the norm in Estonia, as they are convenient and eco-friendly. E-receipts can be sent from the merchant to the buyer or to the company account via various platforms and applications.
- The seller must respect the buyer's right to withdraw from the contract within 14 days of receiving the product or service without giving any reason. The seller must refund the buyer within 14 days of receiving the returned product or service.
E-commerce in Estonia offers many opportunities for sellers who want to reach a tech-savvy and affluent market. However, sellers also need to be aware of their rights and obligations and follow the rules and regulations that apply to e-commerce.
If you want to find out more about the basic country overview of Estonia, please visit: https://www.fiscal-requirements.com/documents/825
Other news from Other countries
China's New VAT Law: Modernizing Tax System for 2026

China’s new VAT law, effective 1 January 2026, modernizes the tax system in line with OECD standards and replaces outdated rules. The three-tier rate structure (13%, 9%, 6%) remains, but the scope expands to cover more transactions, including those by individuals. Main changes include the place-of-consumption rule for cross-border services, clearer rules for foreign digital providers, and taxation... Read more
Australia Mandates E-Invoicing for Federal Agencies

The Commonwealth Government is mandating e-invoicing for all non-corporate Commonwealth entities, aiming for 30% adoption by July 2026 and automated processing by December 2026, with assistance from the Australian Taxation Office. With a goal of 30% adoption by July 2026 and automated processing by December 2026, the Commonwealth Government is requiring electronic invoices by default for all non-c... Read more
UAE's 2026 e-Invoicing Mandate: Your Essential Compliance Guide

The E-Book provides an in-depth understanding of the UAE's transition to a Peppol-based e-invoicing framework, covering key dates, phases, tax data document reporting, cross-border scenarios, integration, and retention obligations. It offers comprehensive regulatory insights, expert compliance advice, technical clarity, and proactive risk management to help businesses prepare efficiently and confi... Read more
Latvia Postpones Mandatory B2B E-Invoicing to January 1, 2028

Latvia has postponed mandatory B2B e-invoicing from January 2026 to January 2028 due to technical readiness issues, delays in developing the national e-invoice platform, and the need for finalized guidelines and technical requirements. Latvia Postpones Mandatory B2B E-Invoicing to January 1, 2028 Latvia has delayed mandatory B2B e-invoicing from January 2026 to January 2028, following amendments... Read more
New Vietnam Consumption Tax Rules Effective 2026

Vietnam's 2025 SCT Law aims to promote healthier consumer behaviors by reducing smoking, alcohol, and sugar consumption, combating smuggling, and encouraging green industries. The law taxes goods like cigarettes, tobacco, alcohol, beer, vehicles, motorcycles, aircraft, yachts, gasoline, ACs, playing cards, and sugary drinks. Businesses should refer to Vietnam Briefing's 2024 SCT article for compli... Read more
Ireland: New Audit Exemption for Small & Micro Companies

The Minister for Enterprise, Tourism and Employment has announced the commencement of Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024, which changes the audit exemption regime for small and micro-sized companies. This prevents automatic loss of audit exemption on the first occasion of late filing. The Minister for Enterprise, Tourism and Employmen... Read more
UK VAT: Marketplaces & Non-UK Sellers

Online marketplace operators are responsible for VAT on goods sold by overseas businesses. To avoid unpaid VAT, verify if a seller is established outside the UK and keep evidence. HMRC reviews evidence based on business size, internal risk systems, and individual case circumstances. As an online marketplace operator, you’re liable for VAT on goods located in the UK at the point of sale and s... Read more