I'm an EU foreigner living in EE, looking to buy a used car to drive here.
I notice that cars are offered both with 18% VAT (käibemaks) and 0%. How does this work? Does the VAT percentage depend on me or the seller (if the seller is a company or a private person) or what is this about?
VAT depends on the seller. If the car's owner is a bank and it is leased from it via operating lease, but the car is sold by the person who "owns" it, then the price has VAT in it.
When you buy that car from an used car dealer then most likely the price has VAT in it.
When you buy the car from the real owner of the car, from some used car dealers or you buy a car that's owner is the bank, all though the car is leased trough different method than the operating lease then the price doesn't have VAT in it.
VAT most definitely doesn't depend on you.