E-commerce accounting in Estonia: OSS, IOSS and EU VAT for online sellers

How much does e-commerce accounting in Estonia cost?

E-commerce accounting at SPATIAL EYE OÜ costs from 99 EUR a month on the Seller plan. The fee is fixed, excludes VAT and includes the annual report. Larger shops move to the Growing plan at 199 EUR or the Scaling plan at 299 EUR. These are the same plans as on the monthly bookkeeping page.

To confirm your plan, email timoffei@spatial-eye-finance.com with your registry code, VAT status, number of staff, sales channels and expected monthly transactions. We reply with a monthly price in writing.

What does the Seller plan include?

The Seller plan covers four things most online sellers need every month: reconciliation, quarterly OSS returns, payroll for up to 3 people, and returns and refunds.

• Reconciliation: Shopify, WooCommerce, Amazon, Etsy, eBay, Stripe, PayPal and Wise settlements matched to the ledger. Reconciliation means each payout then agrees with the bank and with the sales behind it.
• OSS: registration in Estonia and the quarterly return, with the country-by-country VAT split calculated from your sales data.
• Payroll: salaries and the monthly TSD by the 10th for up to 3 people. The detail is on the payroll services page.
• Returns and refunds: each refund deducted in the country where the original sale was reported, so the quarterly figures are net.

Say a sales campaign brings you thousands of orders in one month. The fee stays the same, with no charge per transaction or per VAT return. A different plan applies only if the business itself changes, and we agree that with you in writing first.

When do you need OSS, and when IOSS?

You need OSS when your cross-border sales to consumers (B2C, business to consumer) of goods and digital services in other EU member states exceed 10,000 EUR in a calendar year. You need IOSS when you import goods in consignments of 150 EUR or less.

Below the OSS threshold you may keep charging Estonian VAT, or join OSS voluntarily. If you import low-value consignments, we include IOSS registration and monthly returns in the written offer. The dropshipping tax guide explains the IOSS rules in more detail.

Does Amazon or another marketplace handle the VAT?

Sometimes. For certain sales the marketplace is the deemed supplier and accounts for the VAT itself, so you must not declare that VAT again.

If the same VAT is declared twice, it is also paid twice, and getting it back takes time. Which of your sales fall into this group depends on where you are established and where the stock is held. We work it out from your actual sales reports. Whether you also need a local registration in a specific country is part of the registration check at the start.

How does the monthly work run?

Each month we match every platform payout to the bank and record sales by destination country and VAT rate, net of refunds. We file your Estonian VAT return (KMD) by the 20th of the following month, and the OSS return each quarter.

You connect your shops and payment processors once, and after that most clients send nothing by hand. Approvals are in writing: we ask a short question and you answer it.

Can a non-resident or e-Residency owner use e-commerce accounting in Estonia?

Yes, we work fully online, and an owner with an e-Residency card does not need to travel to Estonia at any point. Documents arrive by email, shared folder or a direct feed. The annual report is signed digitally with an e-Residency card, Smart-ID or Mobile-ID. Our e-Residency company accounting works the same way and starts at 45 EUR.

What is not included in the fee?

Catch-up work on past periods and tax advice for your home country are not part of the monthly fee.

• Catch-up work: months of selling before we start are quoted separately, see catch-up bookkeeping.
• Filings outside Estonia: OSS is filed in Estonia. We are an Estonian accounting firm and do not file in other countries.
• Home-country tax: where your personal tax depends on the law of your own country, you need a specialist there.

Choosing the company itself is a separate question. The guide to an Estonian company for e-commerce covers set-up cost, tax and VAT.

What matters for e-commerce VAT in Estonia in 2026?

The standard VAT rate has been 24% since 1 July 2025, and registration is required above 40,000 EUR of turnover. The KMD is due by the 20th of the following month and the annual report by 30 June. Corporate income tax is 0% on retained profit and 22% on distributed profit, calculated as 22/78 of the net distribution. In plain terms, your company pays no income tax on profit it keeps, only on profit it pays out, for example as dividends. The Estonia VAT guide has the detail.