Value-Added Tax (VAT 24%) & Fiscal Compliance
Effective date: September 30, 2026This statutory document explains the application of the standard 24% Value-Added Tax (käibemaks) to all professional design commissions and invoices rendered by Remi Graphic Studio.
Pursuant to the Estonian Value Added Tax Act (Käibemaksuseadus) and harmonized European Union VAT Directives, all domestic supply of design services, identity architecture, and intellectual property transfers are subject to the standard 24% rate.
Domestic Supply
Full standard 24% VAT applies to all individuals and registered commercial enterprises headquartered within the Republic of Estonia.
Intra-EU Reverse Charge
0% VAT applies for commercial enterprises registered in other EU Member States holding an active, verified VIES VAT identifier.
International Export
Export of design services to entities located outside the European Union (USA, UK, Switzerland, Norway, etc.) qualifies for 0% zero-rated export.
1. Statutory Basis for the 24% Value-Added Tax Rate
In accordance with the amendments to the Estonian Value Added Tax Act (Käibemaksuseadus § 15), the standard rate of VAT in Estonia is set at 24%.
This statutory tax applies to all creative services, brand development retainers, typographic design, and digital asset deliveries provided by Remi Graphic Studio within the fiscal territory of the Republic of Estonia.
2. Rules for European Union Cross-Border B2B Supply
For clients registered as VAT payers in another European Union Member State, the reverse-charge mechanism (Pöördmaksustamine) applies in accordance with Article 196 of the EU VAT Directive (Directive 2006/112/EC).
To qualify for the 0% reverse charge rate, the client must provide a valid European VAT identification number at the time of commissioning, which is verified in real-time through the European Commission VIES database.
3. Mandatory Invoicing Standards & Electronic Receipts
All invoices issued by Remi Graphic Studio comply strictly with § 37 of the Estonian Value Added Tax Act and include the following statutory specifications:
- Sequential official invoice serial number and date of issuance
- Full legal business name and registered seat address of Remi Graphic Studio
- Commercial Registry Code: 17612078
- Customer legal corporate name, registered address, and VIES VAT identifier (where applicable)
- Detailed breakdown of design services rendered and milestone completion date
- Net taxable amount in Euros (EUR)
- Applied VAT rate (24% or 0% Reverse Charge reference)
- Total gross amount payable and bank settlement coordinates