---
title: VAT rules by country
date: 2024-05-12T15:17:00Z
modified: 2026-10-14T08:34:19Z
permalink: "https://abill.io/et/blog/vat-rules-by-country/"
type: post
status: publish
excerpt: "This article summarizes information on how VAT is applied, depending on the freelancer's tax residence and the country where the client is located, as well as a list of countries that Abillio does not support."
wpid: 2795
categories:
  - Ettevõtetele
  - Maksud
  - Vabakutselistele
translation_priority:
  - Optional
featured_image: "https://abill.io/app/uploads/2024/09/pexels-christian-reinke-197095744-14654190-scaled.jpg"
author: admin
---

| **Freelancer tax residency** | **Client** | **VAT rate** |
| --- | --- | --- |
| Any | EU Business with VAT ID | 0% |
| Any | All Businesses outside EU | 0% |
| Latvia | Latvian Business | 21% |
| Latvia | Any individual | 21% |
| Latvia | EU Business without VAT ID | 21% |
| Any \*except Latvia | Estonian Business | 24% |
| Any \*except Latvia | Any individual | 24% |
| Any \*except Latvia | EU Business without VAT ID | 24% |


\*\* there are exceptions for some services where lower VAT rates are applied

[Click on this link](https://ec.europa.eu/taxation_customs/vies/#/vat-validation) to check if your client has a valid VAT number (for businesses based in Europe only).

Here’s a list of countries, which **we don’t support**. This means you won’t be able to use Abillio’s services if you are either based in one of these countries or territories and/or invoicing a company based in these countries/territories:



| Afghanistan |
| --- |
| American Samoa |
| Anguilla |
| Belarus |
| Burundi |
| Central African Republic |
| Cuba |
| DR Congo |
| Eritrea |
| Guam |
| Guinea-Bissau |
| Iran |
| Iraq |
| Libya |
| Mali |
| Myanmar |
| North Korea |
| Palau |
| Panama |
| Russia |
| Somalia |
| South Sudan |
| Sudan |
| Syria |
| Turks and Caicos Islands |
| US Virgin Islands |
| Vanuatu |
| Vietnam |
| Yemen |
| Crimea and Sevastopol |
| Donetsk region (occupied areas) |
| Luhansk region (occupied areas) |
| Kherson region (occupied areas) |
| Zaporizhzhia region (occupied areas) |

Last updated: 14 October 2026.