Check VAT Registration Threshold
check_vat_registration_thresholdCheck if a non-VAT-registered Estonian company is approaching or exceeding the 40,000 EUR VAT registration threshold by analyzing confirmed sale invoices and separately provided turnover categories.
Instructions
Check whether a non-VAT-registered Estonian company may be approaching or exceeding the 40 000 EUR VAT registration threshold under the scope effective 2025-01-01. Facts verified 2026-07-19; source: https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/threshold-calculation-1-january-2025. Read-only advisory: confirmed sale invoices provide the taxable/0% turnover base, while real-estate, insurance, and financial turnover are supplied separately so the operator can decide whether they are non-incidental and count toward the threshold.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| year | No | Calendar year to check. Defaults to the current year. | |
| financial_turnover | No | EUR turnover from financial services, e.g. non-incidental lending interest, securities/FX activity, leasing or payment services. Counts toward the threshold only when it is business turnover and not incidental; bank deposit interest, received dividends, and incidental investment disposals are normally excluded. | |
| insurance_turnover | No | EUR turnover from insurance/reinsurance/intermediation services. Counts toward the threshold only when not incidental. | |
| manual_bucket_source | No | Whether the manually entered real_estate/insurance/financial/exempt/incidental buckets are already included in confirmed sale invoices. Defaults to outside_sale_invoices; use included_in_sale_invoices to reclassify parts of sale-invoice turnover and avoid double counting. | |
| real_estate_turnover | No | EUR turnover from KMS §16(2) p 2, 3, 6 real-estate transactions/rent. Counts toward the threshold only when not fixed-asset disposal and not incidental. | |
| exempt_social_turnover | No | EUR social-type exempt turnover such as healthcare or education. Reported separately and not counted toward the 40 000 EUR threshold. | |
| taxable_turnover_adjustment | No | Manual EUR adjustment to confirmed sale-invoice turnover. Use negative values to exclude fixed-asset disposals, non-Estonian-place turnover, or other amounts that should not count; use positive values for taxable/0% turnover not represented by sale invoices. | |
| incidental_excluded_turnover | No | EUR real-estate/financial/insurance turnover the operator has judged incidental. Reported separately and not counted toward the threshold. |