VAT Theatre is the first independent Estonian theatre company formed in 1987 in Tallinn. The theatre offers productions both for children and adults.

VAT Theatre produces classics in its own original way and collaborates with young Estonian playwrights. VAT Theatre has an own hall in the Estonian National Library. The company has taken part of festivals in Latvia, Lithuania, Finland, Russia, Ukraine, Sweden, Norway, Denmark, Poland, Germany, France, Turkey, Japan, Hungary, Serbia, USA, Portugal, Great Britain, Portugal, Slovakkia and Zimbabwe; they have performed across the polar circle and on the other side of the equator. 

VAT Theatre is the member of the Estonian Theatre Association, The Estonian Centre of ASSITEJ, the Estonian Union of Non-profit Associations and Foundations and the Association of Free Education.