There are two options for obtaining a VAT number in Estonia. Firstly, you can register an OU company and apply for a VAT number. Please note that if your turnover exceeds 40,000 EUR on a yearly basis, VAT registration is mandatory. However, you also have the option to voluntarily register for VAT. Once you receive your VAT number, you can verify its validity on the VIES website. As a VAT payer, it is important to remember that you are obligated to file VAT returns by the 20th day of the following month for the previous month’s activities.