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If I'm a non-resident, do you add VAT to an invoice for incorporating a company in Estonia?

It depends. Please note the following: VAT (20%) will be added to an invoice if it is issued to an individual residing in the EU and to an EU company that is not VAT registered. 

An invoice without VAT will be issued to: 

(1) an individual residing outside the EU; 

(2) a company domiciled outside the EU; or 

(3) EU domiciled VAT registered company