What are the VAT-related obligations for persons liable to VAT in Estonia?

Persons liable to VAT in Estonia are required to add VAT to the sales price of goods or services, maintain VAT accounts, calculate and pay the VAT amount, retain transaction-related documents, and issue compliant invoices. Additionally, they may deduct input VAT paid on goods or services used for taxable supply. More information can be found on the Estonian Tax and Customs Board's website regarding taxable person obligations.