OBS_VALUE: A fiscal representative, who is jointly liable for the Estonian VAT, is required for non-EU companies. An exception to this is the supply of services to Estonia over the internet by a non-EU company. In this case the company would be required to register for VAT directly with the Estonian tax authorities. Also, a contact person must be designated if the address of the legal person is abroad. However, this obligation is not applied to a foreign company that has a branch in Estonia.