How can I get a refund for overpaid VAT in Estonia?

If the VAT accounted for in the taxation period is less than the amount of input VAT deductible by you in the same taxation period, the overpaid VAT can be refunded. The procedure for this refund is governed by the Taxation Act. More details can be found on the Tax and Customs Board's website: Refund of overpaid VAT to Estonian taxable persons.