Estonian VAT Tax Act

Issuer: Riigikogu
Type: act
In force from: 01.08.2022
In force until: In force
Translation published: 31.08.2022
Value-Added Tax Act1
Passed 10.12.2003
RT I 2003, 82, 554
entry into force pursuant to § 50.
Amended by the following acts
Passed Published Entry into force

21.04.2004 RT I 2004, 41, 278 01.06.2004
06.05.2004 RT I 2004, 43, 299 20.05.2004, applied retroactively as
of 1 May 2004
12.05.2004 RT I 2004, 45, 315 27.05.2004
20.10.2004 RT I 2004, 75, 523 applied retroactively as of 1 May
2004
08.12.2004 RT I 2004, 89, 603 01.01.2005
09.02.2005 RT I 2005, 13, 63 01.05.2005
12.10.2005 RT I 2005, 57, 451 18.11.2005
07.12.2005 RT I 2005, 68, 528 01.01.2006, in part 01.01.2007,
part of amendments are applied
retroactively as of 01.11.2005
and their entry into force as of
23.12.2005
15.11.2006 RT I 2006, 55, 405 01.01.2007
08.02.2007 RT I 2007, 17, 83 01.03.2007, subsections 3 and 4 of §
50 are applied retroactively as of 01
July 2006
08.02.2007 RT I 2007, 17, 83 01.01.2008
Full text on hard copy of RT RT I 2007, 30, 186
26.09.2007 RT III 2007, 32, 259 26.09.2007
19.11.2008 RT I 2008, 51, 283 01.01.2009
04.12.2008 RT I 2008, 58, 323 01.01.2009
of 01.12.2008
04.12.2008 RT I 2008, 58, 324 01.01.2009
04.12.2008 RT I 2008, 58, 324 01.01.2010
17.12.2008 RT I 2008, 58, 329 01.01.2009
22.04.2009 RT I 2009, 24, 146 01.06.2009
18.06.2009 RT I 2009, 35, 232 01.07.2009
of 01.07.2009
11.11.2009 RT I 2009, 56, 376 01.01.2010, in part 01.01.2011
25.02.2010 RT I 2010, 11, 55 01.05.2010
22.04.2010 RT I 2010, 22, 108 01.01.2011 entry into force on the
date determined in the Decision of
the Council of the European Union
regarding the abrogation of the
derogation established in respect of
the Republic of Estonia on the basis
provided for in Article 140 (2) of
the Treaty on the Functioning of the
European Union, Council Decision
Value-Added Tax Act Page 1 / 59

2010/416/EU of 13 July 2010 (OJ L
196, 28.07.2010, pp. 24-26).
25.11.2010 RT I, 10.12.2010, 3 01.01.2011
22.02.2011 RT I, 15.03.2011, 11 01.04.2011
16.06.2011 RT I, 08.07.2011, 6 18.07.2011
07.12.2011 RT I, 20.12.2011, 2 01.01.2012
08.03.2012 RT I, 27.03.2012, 7 01.01.2013, in part 01.04.2012
10.10.2012 RT I, 25.10.2012, 1 01.12.2012
15.05.2013 RT I, 01.06.2013, 1 01.07.2013
11.12.2013 RT I, 23.12.2013, 1 01.01.2014, in part 01.01.2015 and
01.01.2020
29.01.2014 RT I, 18.02.2014, 2 01.03.2014, in part 01.10.2014 and
01.01.2015
19.02.2014 RT I, 13.03.2014, 3 01.01.2018, in part 23.03.2014 and
01.01.2016
07.05.2014 RT I, 29.05.2014, 1 01.11.2014, in part 01.07.2014
21.05.2014 RT I, 06.06.2014, 2 01.07.2014
01.07.2014 RT I, 11.07.2014, 3 01.12.2014
01.07.2014 RT I, 11.07.2014, 4 01.08.2014
19.06.2014 RT I, 29.06.2014, 109 01.07.2014, the official titles of the
ministers have been replaced on the
basis of subsection 4 of § 107³ of the
Government of the Republic Act.
18.12.2014 RT I, 30.12.2014, 4 01.01.2015
18.02.2015 RT I, 23.03.2015, 3 01.07.2015
15.06.2015 RT I, 30.06.2015, 1 01.01.2016, in part 01.01.2017
09.12.2015 RT I, 30.12.2015, 5 01.01.2016
17.12.2015 RT I, 31.12.2015, 10 01.01.2016
20.04.2016 RT I, 29.04.2016, 6 01.05.2016, in part 01.07.2016 and
01.01.2017
15.06.2016 RT I, 05.07.2016, 1 01.01.2017
26.10.2016 RT I, 08.11.2016, 1 01.01.2017, in part 01.01.2018
19.12.2016 RT I, 24.12.2016, 1 01.01.2017
31.05.2017 RT I, 16.06.2017, 1 01.07.2017
14.06.2017 RT I, 27.06.2017, 1 01.07.2017
19.06.2017 RT I, 07.07.2017, 3 01.08.2017, in part 01.01.2018
11.10.2017 RT I, 25.10.2017, 1 01.01.2018
15.11.2017 RT I, 28.11.2017, 2 01.01.2018
21.03.2018 RT I, 03.04.2018, 3 15.04.2018, in part 01.05.2018
04.04.2018 RT I, 24.04.2018, 2 01.05.2018, in part 01.10.2018
14.11.2018 RT I, 29.11.2018, 2 01.01.2019, in part 01.02.2019
04.12.2019 RT I, 19.12.2019, 2 01.01.2020
15.04.2020 RT I, 21.04.2020, 1 22.04.2020, in part 01.05.2020
10.02.2021 RT I, 23.02.2021, 1 01.07.2021, in part 01.01.2022
17.03.2021 RT I, 26.03.2021, 1 01.07.2021
24.11.2021 RT I, 09.12.2021, 1 01.07.2022, in part 01.01.2022
18.05.2022 RT I, 04.06.2022, 4 01.08.2022
Chapter 1
GENERAL PROVISIONS
§ 1. Object of taxation
(1) The following shall be subject to value added tax:

1) supply created in Estonia, except supply which is exempt from tax;
2) import of goods into Estonia (§ 6), except imports exempt from tax (§ 17);
3) provision of service the place of supply of which is not Estonia (subsections 4 and 5 of § 10 and subsection
6 of § 101), except supply exempt from tax;
[RT I, 26.03.2021, 1 – entry into force 01.07.2021]
4) supply of goods or services specified in subsection 3 of § 16 of this Act if the person liable to value added
tax (hereinafter taxable person) has added value added tax to the taxable value of such goods or services;
Page 2 / 59 Value-Added Tax Act

5) intra-Community acquisitions of goods (§ 8), except intra-Community acquisitions of goods which are
exempt from tax (§ 18).
(2) Value added tax is applied as tax on added value, with the exception of special cases arising from this Act.
§ 2. Definitions
(1) In this Act, terms relating to countries and territories are used as follows:
1) “Estonia” means the territory under the jurisdiction of the Republic of Estonia;
2) „Community” means the territory of the Member States specified in clause 3 of this subsection;
3) “Member State” means the territory of a Member State of the European Union (hereinafter the Union)
pursuant to Article 5 (2) and Article 7 of Council Directive 2006/112/EC on the common system of value added
tax (OJ L 347, 11.12.2006, pp.1-118);
4) “foreign country” means a state or a territory under the jurisdiction thereof, with the exception of Estonia;
5) “third country” means a state or a territory under the jurisdiction thereof, other than those defined in clause 3
of this subsection as Member States.
(2) For the purposes of this Act, “business” means the independent economic activity of a person (§ 3), in the
course of which goods are transferred or services provided, whatever the purpose or results of that activity. The
professional activities of a notary and enforcement agent are also deemed to be business. Provision of services
between a company and its permanent business establishment is not deemed to be business. The activities of
state, rural municipality and city authorities and legal persons in public law are deemed to be business only
where such authorities or persons engage in economic activities listed in Annex I to Council Directive 2006/112/
EC or where their activities involve transactions and acts listed in subsection 1 of § 1 of this Act which may
also be performed by other taxable persons and where non-taxation would lead to significant distortions of
competition.
(3) In this Act, the terms “goods” and “services” are used in the following meaning:
1) “goods” means things, livestock, gas, electric power, heat and refrigeration. Immovables, as defined in the
Act on the General Part of the Civil Code, right of superficies, utility networks and utility works, as defined
in the Law of Property Act, structures as movables, as defined in the Law of Property Act Implementation
Act, and apartment ownership and right of superficies in apartments, as defined in the Apartment Ownership
Act and the Apartment Associations Act are deemed to be immovable. Building land is deemed to be such
immovable within the meaning of the Act on the General Part of the Civil Code, that does not contain any
construction works, except utility networks or utility works, and which is designed for building pursuant to the
design specifications, a detailed spatial plan or special spatial plan of the state or local government or for which
a building notice has been submitted or the intended purpose of the cadastral unit of which is over 50 per cent
residential land or commercial land or these jointly. Data media that are freely available to all purchasers and
which carry standard software or standard information intended to perform the same functions are also deemed
to be goods;
2) “goods installed or assembled” are goods which are transferred and installed or assembled by or on behalf
of the transferor in another Member State and in the case of which the cost of installation or assembly exceeds 5
per cent of the taxable value of the transaction;
3) “services” means the provision, in the course of business activities, of benefits or the transfer of rights,
including securities, which are not goods according to clause 1 of this subsection, and obligations to refrain
from economic activity, to waive the exercise of a right or to tolerate a situation for a charge. Software and
information transmitted by electronic means, and data media carrying software or information that are especially
compiled or adjusted according to the purchaser’s specifications are also services.
(31) For the purposes of this Act, call-off stock is goods delivered to another Member State, taking account of
all of the following conditions:
1) the goods are delivered by the taxable person to another Member State for the purpose of transferring the
goods there to a person who is registered in that other Member State within 12 months as of their arrival, in
accordance with an agreement concluded between taxable persons;
2) the person to whom the goods are delivered for transfer is registered as a taxable person in the Member State
where the goods are delivered and that person and the number of registration as a taxable person issued thereto
in that Member State are known to the taxable person transporting the goods;
3) the taxable person who is transporting the goods to another Member State does not have a seat or permanent
business establishment in the other Member State to which the goods are supplied;
4) the taxable person keeps records of goods delivered to another Member State pursuant to the procedure
established on the basis of subsection 5 of § 36 of this Act;
5) the taxable person presents the details of the acquirer of goods delivered to another Member State in the
report on intra-Community supply.

(4) For the purposes of this Act, the following are electronically supplied services:
1) website supply;
2) web-hosting;
3) distance maintenance of programmes and equipment;
4) transfer and updating of software transmitted by electronic means;
5) images, text and information transmitted by electronic means, and making electronic databases available;
6) music, films and games, including gambling games, transmitted by electronic means;
7) political, cultural, sporting, scientific and entertainment broadcasts transmitted by electronic means;
8) distance education and other services similar to the services specified above.
Where the provider of services and the recipient of the service communicate using electronic means, this shall
not of itself mean that the service is deemed to be an electronically supplied service.
(5) “Transfer” means the transfer of possession of goods together with the risk of accidental loss of the goods
and the right to dispose of the goods and enjoy the economic benefits related to the goods as owner, regardless
of the status of the goods in property law. For the purposes of this Act, “transfer” also means the transfer
of goods pursuant to a commission contract and the handing over of goods pursuant to a transaction which
provides that ownership of the goods is to pass to the contractual user of the goods upon termination of the
contract.
(6) “Self-supply” means the transfer without charge of goods forming part of the business assets and provision
of services without charge by a taxable person as well as use without charge of goods forming part of the
business assets by the taxable person itself, its employee, servant or member of the management or control body
for personal purposes or for purposes other than business. Use of an automobile for purposes other than business
shall not be deemed self-supply, except in the cases specified in clauses 3 and 4 of subsection 4 of § 30 of this
Act. The transfer or use of goods in the abovementioned cases shall be deemed to be self-supply if the taxable
person has deducted the input value added tax on the goods or a part of the goods from its calculated value
added tax in full or in part.
(7) For the purposes of this Act, “new means of transport” means:
1) a vessel exceeding 7.5 metres in length which is transferred within three months as of the date of first entry
into service or which has sailed for less than 100 hours, with the exception of sea-going vessels specified in
clause 3 of subsection 3 of § 15 of this Act;
2) aircraft the take-off weight of which exceeds 1,550 kilograms which is transferred within three months as
of the date of first entry into service or which has flown for less than 40 hours, with the exception of aircraft
specified in clause 4 of subsection 3 of § 15 of this Act;
3) a motorised land vehicle the engine capacity of which exceeds 48 cubic centimetres or the power of which
exceeds 7.2 kilowatts and which is transferred within six months as of the date of first entry into service or
which has travelled less than 6,000 kilometres.
(8) “Triangular transaction” means a transaction for the transfer of goods, which involves taxable persons from
three different Member States and meets all of the following criteria:
1) a taxable person established in Member State A (hereinafter the transferor in the triangular transaction)
transfers a good to a taxable person established in Member State B (hereinafter the reseller in the triangular
transaction) which then in turn transfers it on to a taxable person established in Member State C (hereinafter the
acquirer in the triangular transaction);
2) the goods in question are delivered directly from Member State A to Member State C to the acquirer in the
triangular transaction;
3) the reseller in the triangular transaction is not registered in Member State C as a taxable person or a taxable
person with limited liability;
4) the acquirer in the triangular transaction pays value added tax on the acquisition of goods by the triangular
transaction.
(9) Intra-Community distance selling means the transfer and delivery of goods, other than a new means of
transport or goods to be installed or assembled, by or on behalf of a transferor to another Member State to a
person who is not registered in that Member State as a taxable person or a taxable person with limited liability.
Intra – Community distance selling shall also take place where the transferor of the goods indirectly intervenes
in the transport of goods specified in this subsection to another Member State to a person who is not registered
there as a taxable person or a taxable person with limited liability.
(91) The distance selling of goods imported from a third country is the transfer and delivery of goods, other
than new means of transport or goods to be installed or assembled, by or on behalf of the transferor from a third
country to a person established in the Community who is not registered as a taxable person or a taxable person
with limited liability. The distance selling of goods imported from a third country shall also take place where the
transferor of the goods indirectly intervenes in the delivery of the goods specified in this subsection from a third
country to a person established in the Community who is not registered as a taxable person or a taxable person
with limited liability.

(10) For the purposes of this Act, “investment gold” means gold, in the form of a bar or a waferof an accepted
weight on the bullion markets of a purity equal to or greater than 995 thousandths, and gold coins which are
minted after 1800 and are or have been legal tender, of a purity equal to or greater than 900 thousandths and
whose sales price shall not exceed by more than 80 per cent the price of gold contained in the coin in the open
market.
(11) "Intermediation" means the activity of a taxable person in the name and for the account of another person.
At least the following requirements must be met for acting in the name and for the account of another person:
1) the intermediary and the transferor or acquirer of the goods or the provider or recipient of the service have
concluded a contract for the intermediation of the goods or services;
2) the transferor of the goods or provider of the service is liable for the transfer of the goods or provision of the
service;
3) the goods are transferred or the service is provided at a price established or approved by the transferor of the
goods or provider of the service under the terms and conditions established thereby for the recipient of the goods
or service;
4) only the commission fee shall be shown in the accounts of the intermediary as supply of the intermediary;
5) if the recipient of the goods or service is entitled to an invoice, such invoice shall be issued by the transferor
of the goods or provider of the service or another person, including the intermediary, in the name of the
transferor of the goods or provider of the service.
[RT I 2005, 68, 528 – entry into force 01.01.2006]
(12) For the purposes of this Act an automobile means a vehicle of category M1 with a gross weight not
exceeding 3,500 kilograms and with no more than eight seats in addition to the driver’s seat.
(13) For the purposes of this Act, voucher is an instrument which the transferor of goods or the service provider
is required to accept as a fee or as part of a fee for the goods or services and in which the goods to be transferred
or the service provided or the transferor of the goods or the service provider are indicated on the voucher or
related documents, including the conditions of use of such voucher. An instrument that gives the right to receive
a discount upon the acquisition of goods or receipt of services, but which does not give the right to acquire
goods or receive services, is not considered a voucher. The voucher is single-purpose if the voucher-related
place of supply of the goods or services (§§ 9, 10 and 101) and the amount of the value added tax due on the
goods or services are known at the time of issue of the voucher. The voucher is multipurpose if, at the time of
issue, the place of supply of the transferred goods or provision of service or the collectable value added tax is
not known.
[RT I, 29.11.2018, 2 – entry into force 01.01.2019, the regulation on the taxation of vouchers provided for in this
section shall apply only to vouchers issued from 1 January 2019.]
§ 3. Taxable person and tax liability
(1) A taxable person is a person, including a legal person in public law or a state, rural municipality or city
authority (hereinafter person), who is engaged in business and is registered or required to register as a taxable
person (§ 19). The person is a natural person or a legal person, including a legal person in public law or a state,
rural municipality or city authority. A taxable person of a foreign state or another Member State is a person,
including a pool of assets or association of persons without the status of legal person, who is treated as a person
liable to value added tax according to the legislation of the state concerned.
(2) A person liable to value added tax with limited liability (hereinafter taxable person with limited liability) is
a person, except a natural person not engaged in business, who is registered or required to register as a taxable
person with limited liability (§ 21). A taxable person with limited liability of another Member State is a person,
including a pool of assets or association of persons without the status of legal person, who is registered for value
added tax in that Member State and whose tax liabilities correspond to the tax liabilities of a taxable person with
limited liability.
(3) A taxable person or taxable person with limited liability shall pay value added tax as of the date of
registration as a taxable person or taxable person with limited liability.
(31) A foreign taxable person is not deemed to be an Estonian taxable person due to its permanent business
establishment located in Estonia and engaged in business if the foreign person does not participate in a
transaction or act subject to taxation through its permanent business establishment located in Estonia.
(4) A taxable person shall calculate value added tax on the transactions and acts specified in subsection 1 of §
1 of this Act and, in the case of supply specified in clause 1 of subsction 1 of § 1 of this Act, the taxable person
shall pay value added tax on the following:

1) supply subject to taxation (hereinafter taxable supply);
2) the services received from a foreign person engaged in business who is not registered as a taxable person
in Estonia and who has no permanent business establishment in Estonia through which the person engages in
business in Estonia;
[RT I 2009, 56, 376 – entry into force 1.01.2010];
3) the acquisition of goods to be installed or assembled in Estonia from a person of another Member State
engaged in business who is not registered as a taxable person in Estonia and who has no permanent business
establishment in Estonia through which the person engages in business in Estonia;
4) the acquisition of goods as the acquirer in a triangular transaction;
5) the acquisition of goods not listed in clauses 3 and 4 of this subsection from a foreign person engaged in
business who is not registered as a taxable person in Estonia and who has no permanent business establishment
in Estonia through which the person engages in business in Estonia.
6) From another taxable person on the acquisition of goods listed in subsection 2 of § 411of this Act.
(5) A taxable person with limited liability shall pay value added tax on acts specified in clauses 2 and 5 of
subsection 1 of § 1 of this Act and acts listed in clauses 2–5 of subsection 4 of this section.
(6) The following shall also pay value added tax:

1) a debtor within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council
laying down the Union Customs Code (OJ L 269, 10.10.2013, pp. 1–101) (hereinafter Customs Code);
2) a person not registered as a taxable person, on transactions concerning which the person has issued an
invoice or other sales document in which the amount of value added tax is indicated;
3) a person not registered as a taxable person or taxable person with limited liability, except the persons
specified in subsections 1 and 2 of § 39 of this Act who acquires a new means of transport from another
Member State;
4) a person not registered as a taxable person or taxable person with limited liability who acquires alcohol,
tobacco product or fuel, except within the meaning of the Alcohol, Tobacco, Fuel and Electricity Excise Duty
Act (hereinafter excise goods) from another Member State, except for a natural person who acquires excise
goods for personal use.
5) the owner of the goods upon the termination thereby of the tax warehousing (§ 441) of the goods without
transfer of the goods. This provision does not apply in cases where a person was the owner of the goods already
at the time the goods were placed in the tax warehouse, except if the goods were stored at a tax warehouse
following the domestic supply, import or intra-Community acquisition of the goods, and the goods were not
transferred during the time they were stored at the tax warehouse.
6) the owner of excise goods under excise duty suspension arrangement upon taking thereby the excise goods
out of the excise warehouse without transfer of the excise goods, except upon transporting the excise goods from
one excise warehouse to another. This provision does not apply in cases where a person was the owner of the
excise goods already at the time the excise goods were placed in the excise warehouse and the excise goods
were not transferred in the excise warehouse. If the excise goods under excise duty suspension arrangement
taken out of the excise warehouse have also been placed in a tax warehouse, clause 5 of this subsection shall
apply.
Chapter 2
TAXABLE TRANSACTIONS AND ACTS
§ 4. Supply
(1) The following are supply:

1) the transfer of goods and provision of services in the course of business activities;
2) self-supply of goods or services;
3) the transport of goods to another Member State, without transferring them, for them to be used for business
purposes there (clause 3 of subsection 1 of § 7).
4) expropriation of goods for a charge.
(11) The transfer of a single-purpose voucher by a person acting on his or her own behalf, the transfer of such
voucher is treated as the transfer of the voucher-related goods or provision of services. When a single-purpose
voucher is transferred by a person acting on behalf of another person, the transfer of such voucher is treated as
the transfer of the voucher-related goods or provision of services by another person on whose behalf the person
transferring the voucher is acting.
[RT I, 29.11.2018, 2 – entry into force 01.01.2019, the regulation on taxation of vouchers provided in this
subsection shall be applied only to vouchers issued from 1 January 2019]

(12) If a person enables, within the meaning of the Cyber Security Act, the distance selling of goods imported
from a third country through an online marketplace in consignments with an actual value not exceeding
EUR 150, the person holding the online marketplace shall be deemed to have acquired and transferred these
goods by itself. For the purposes of this Act the actual value is understood within the meaning defined in
Commission Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the
European Parliament and of the Council as regards detailed rules specifying certain provisions of the Union
Customs Code (OJ L 343, 29.12.2015, p. 1-557).
(13) Where a person enables, through an online marketplace, the goods in the Community of a taxable person
whose company has a seat in a third country and who does not have a permanent business establishment in
the Community to be transferred to a person who is not registered as a taxable person or a taxable person with
limited liability, the person holding the online marketplace is deemed to have acquired and transferred those
goods by itself.
(2) The following are not deemed to be supply:

1) the transfer of an enterprise or a part thereof within the meaning of the Law of Obligations Act.
2) the owner taking goods out of Estonia without transferring them, except in the case specified in clause 3 of
subsection 1 of this section;
3) granting use of state assets without charge within the meaning of the State Assets Act and privatisation of
state, rural municipality or city assets;
4) handing over the assets of a company, non-profit association or foundation to another company, non-profit
association or foundation upon the merger, division or transformation of the company, non-profit association or
foundation;
5) [Repealed – RT I 2008, 58, 324 – entry into force 1.01.2010]
6) handing over, in business interests, goods free of charge as product samples not for sale or handing over
goods the taxable value of which does not exceed 10 euros for advertising purposes;
8) granting of use of an automobile used for business purposes for a charge to an employee, servant or member
of the management or control body of a taxable person, except in the cases specified in clauses 3 and 4 of
subsection 4 of § 30 of this Act.
§ 5. Export of goods
(1) The export of goods means the following:

1) the transfer of Union goods by the transferor of the goods or foreign acquirer of the goods with transport of
the goods to a destination outside the customs territory of the Union;
2) the re-export of non-Union goods placed under the temporary importation customes procedure with partial
relief from import duties from the Union customs territory;
3) the re-export of non-Union goods placed under the inward processing customs procedure from the Union
customs territory, or the delivery as take-away supplies, spare parts, accessories or consumption supplies on
board a vessel or aircraft bound for a third country;
4) the transfer of goods exported from the Union customs territory under the outward processing procedure and
the discharge of the procedure for the goods;
5) the transfer of goods by the transferor of the goods or foreign acquirer of the goods to a third country which
belongs to the customs territory of the Union.
(2) The transfer of goods to a third country natural person for transportation to the third country in baggage with
which the person is travelling may also be treated as the export of goods, if all of the following criteria are met:
1) the natural person is resident in the third country;
2) the sales price of the goods transferred to a person by the same taxable person at the same point of sale on
the same date, together with value added tax, exceeds 38 euros;
3) the purchaser takes the goods in unopened packaging out of the Community not later than by the end of the
third month following the transfer of the goods;
4) the taxable person has a document with the confirmation of the customs or the Police and Border Guard
Board certifying that the purchaser has taken the goods out of the Union.

(3) The procedure for treating goods transferred to third country natural persons as exports shall be established
by a regulation of the minister in charge of the policy sector.
(4) The transfer of goods to a traveller bound for a third country only at sales facilities located in the passenger
zone of an airport open for international passenger traffic is also treated as the export of goods.
(5) The export of goods is certified by the documents in proof of taking the goods out of the Community and
transfer of the goods. The tax authority has the right to request additional documents in proof of the export of
goods.
(6) The procedure for treating of goods transferred at sales facilities located in the passenger zone of an
international airport as exports shall be established by a regulation of the minister in charge of the policy sector.
§ 6. Import of goods
(1) The import of goods means the following:

1) the placing of non-Union goods under the customs procedure of release for free circulation or the temporary
importation customs procedure with partial relief from import customs duties;
2) the placing of goods covered by the outward processing procedure under the customs procedure of release
for free circulation;
3) other cases which result in a customs debt within the meaning of the Customs Code.
(2) The placing of non-Union goods under the customs procedure of release for free circulation is not deemed
to be import if it:
1) was preceded by the placing of the goods under the temporary importation procedure with partial relief from
import customs duties;
2) is directly followed by the transport of the goods to a third country which is a part of the customs territory of
the Union, and the goods are to remain under customs supervision until they are carried out of Estonia.
(3) The goods are deemed to be imported in Estonia if the goods are placed under the customs procedures
specified in subsection 1 of this section in Estonia or where otherwise a customs debt is incurred and the goods
have been delivered to Estonia.
(4) The transport of goods which have been assigned customs status as being Union goods from a third country
to Estonia is also deemed to be import of goods in Estonia.
§ 7. Intra-Community supply of goods
(1) Intra-Community supply of goods means the following:

1) the transfer of goods to a taxable person or taxable person with limited liability of another Member State
together with the transport of the goods from Estonia to the other Member State, except in the cases specified in
subsection 2 of this section;
2) the transfer of excise goods or a new means of transport to a person of another Member State together with
the transport of the goods or means of transport from Estonia to the other Member State;
3) the transport of goods from Estonia to another Member State for them to be used for business purposes
there, including the transfer of goods between a company and its permanent business establishment located in
another Member State, except in the cases specified in subsection 2 of this section;
4) transfer of goods delivered from Estonia to another Member State as call-off stock.
(2) The following are not deemed to be intra-Community supply of goods:

1) temporary transport of goods from Estonia to another Member State for the provision of services
there, including the transport of a movable to another Member State for hiring or leasing of the movable or
establishment of a usufruct on the movable;
2) temporary transport of goods from Estonia to another Member State for up to twenty-four months for
purposes which comply with the purposes of implementing the temporary importation procedure with total relief
from import duties;
3) the transport of movables from Estonia to another Member State for the purposes of them to be used in
work, including for repair, evaluation, processing or installation (hereinafter work with movable) if, after the
provision of the service, the movable is returned to the taxable person in Estonia who delivered the movable to
the other Member State;
4) the transfer of goods to be installed or assembled in another Member State;
5) intra-Community distance selling of goods from Estonia to another Member State;

6) delivery of goods to a vessel or aircraft specified in clauses 3 or 4 of subsection 3 of § 15 of this Act to be
consumed or sold on board;
7) the transport of goods from Estonia to another Member State for the purpose of taking them out of the
Community if the goods are placed under the customs procedure of export in Estonia and the goods are taken
out of the Community within two months after the goods were conveyed to the other Member State;
8) the transfer of goods to the acquirer in a triangular transaction;
9) the transport of natural gas or electricity, heating or cooling energy transmitted via network from Estonia to
another Member State;
10) the transport of goods from Estonia to another Member State if the goods are delivered to Estonia
temporarily for up to twenty four months for a purpose which complies with the purposes of implementing the
temporary importation procedure with total relief from import duties;
11) the transport of movables from Estonia to another Member State if the movables are delivered to Estonia
temporarily for the purpose of work with the movables;
12) the transport of call-off stock from Estonia to another Member State;
13) the transport of the call-off stock from Estonia to another Member State if it has not been disposed of
within 12 months as of the arrival of the call-off stock in another Member State and if it has been returned to
Estonia within the specified period;
14) the transport of the call-off stock from Estonia to another Member State if its acquirer is replaced by
another taxable person within 12 months as of the arrival of the call-off stock in another Member State.
(3) Where the grounds for a transaction or act specified in subsection 2 of this section cease to exist, the
transaction shall be deemed to constitute an intra-Community supply of goods in accordance with subsection 1
of this section and the intra-Community supply of goods shall be deemed to have been created on the date on
which the grounds ceased to exist.
(31) If the call-off stock delivered from Estonia to another Member State is not disposed of within 12 months
as of the arrival of the call-off stock in the other Member State, the intra-Community supply of goods shall
be deemed to have been generated on the next day following the expiry of 12 months pursuant to clause 3 of
subsection 1 of this section, except in the cases specified in clause 13 of subsection 2 and subsection 3 of the
same section
(4) An intra-Community supply of goods shall be certified by documents certifying the transfer of the goods
and the transport of the goods to another Member State.
§ 8. Intra-Community acquisition of goods
(1) Intra-Community acquisition of goods is the acquisition of goods from a taxable person of another Member
State together with the transportation of these goods from the other Member State to Estonia and the acquisition
of a new means of transport from a taxable person of another Member State together with the transportation of
that means of transport from the other Member State to Estonia, except in the cases specified in subsection 3 of
this section.
(2) Intra-Community acquisition of goods also includes the transport of goods used for business purposes from
another Member State to Estonia for the purpose of business being carried out in Estonia, except in the cases
specified in subsection 3 of this section.
(3) The following are not deemed to be intra-Community acquisition of goods:

1) temporary transport of goods to Estonia for the provision of services, including the transport of a movable to
Estonia for it to be hired or leased;
2) temporary transport of goods to Estonia for up to twenty-four months for purposes which comply with the
purposes of implementing the temporary importation procedure with total relief from import duties;
3) temporary transport of movables to Estonia for the purpose of work with the movables if the movables are
delivered to Estonia for the purposes of taking the movables out of the Community;
4) the acquisition of goods installed or assembled in Estonia from a taxable person of another Member State;
5) intra-Community distance selling of goods to Estonia from another Member State;
6) the acquisition of goods, except a new means of transport, by a natural person for personal use;
7) the acquisition of goods by a person not registered as a taxable person for a total amount not exceeding the
threshold specified in subsection 2 of § 21 of this Act;

8) the acquisition of second-hand goods, original works of art, collectors' items or antiques from a taxable
person of another Member State who applies the procedure for the calculation of taxable value provided in § 41
of this Act when calculating the tax liabilities of that person in the other Member State;
9) the acquisition of goods by the acquirer in a triangular transaction.
10) the transport of natural gas or electricity, heating or cooling energy transmitted via a network from another
Member State to Estonia;
11) the transport of goods from another Member State to Estonia for the purpose of taking them out of the
Community if the goods are placed under the customs procedure of export in the other Member State and the
goods are taken out of the Community within two months after the goods were conveyed to Estonia;
12) the transport of goods to Estonia if the goods are delivered to another Member State temporarily for up to
twenty four months for a purpose which complies with the purposes of implementing the temporary importation
procedure with total relief from import duties;
13) the transport of movables from another Member State to Estonia if the movables are delivered from
Estonia to another Member State temporarily for the purposes of work with the movables;
14) the transport of call-off stock to Estonia.
(4) Where the grounds for an act specified in subsection 3 of this section cease to exist, the act shall be deemed
to constitute intra-Community acquisition of goods in accordance with subsection 1 of this section and the intra-
Community acquisition of goods shall be deemed to have been effected on the date on which those grounds
ceased to exist.
(5) Intra-Community acquisition of goods also includes the acquisition of goods from a taxable person of
another Member State if the taxable person uses its number of registration as a taxable person in Estonia when
acquiring the goods and if the goods are delivered from the Member State of the transferor to another Member
State, unless the taxable person proves that:
1) value added tax on the intra-Community acquisition of goods will be paid in the Member State to which the
goods are delivered, or
2) the taxable person was the reseller in a triangular transaction.
(6) Intra-Community acquisition of goods also includes the acquisition of goods delivered to Estonian as call-
off stock.
(7) If the call-off stock delivered from Estonia to another Member State is not disposed of within 12 months
as of the arrival of the call-off stock in the other Member State, such goods are deemed to have been acquired
in the Community on the next day following the expiry of 12 months pursuant to subsection 2 of this section,
unless the goods have been returned within that period to the Member State from which they were dispatched.
Chapter 3
GENERAL PRINCIPLES OF TAXATION
§ 9. Place of supply of goods
(1) The place of supply of goods is Estonia if:

1) the goods are transferred or made available in any other manner to the recipient in Estonia, are exported
from Estonia, intra-Community supply of goods is effected or imported to a recipient located in Estonia on
condition that the goods are taxed under special arrangements for imposing value added tax on distance selling
of goods imported from a third country, except in the case specified in subsection 2 of this section;
2) [Repealed –RT I, 23.02.2021, 1 – entry into force 01.07.2021]
3) a person of another Member State engaged in business transfers goods to be installed or assembled, and
installs or assembles them in Estonia or such goods are installed or assembled in Estonia on the person's behalf;
4) the goods, including goods consumed or sold on board, are transferred on board a vessel or aircraft departing
on an international route from Estonia.
5) natural gas or electricity, heating or cooling energy is transferred via a network to a reseller who is an
Estonian taxable person located in Estonia;
6) natural gas or electricity, heating and cooling energy transmitted via a network is transferred to the acquirer
of the goods who will use the goods in Estonia. If the acquirer of the goods does not use all or a part of the
goods, the unused goods are still deemed to be goods used in Estonia if the acquirer of the goods has a seat or
permanent business establishment in Estonia for which the goods were transferred. This provision does not
apply in the case specified in clause 5 of this subsection.

7) goods taxed under special arrangements for imposing value added tax on the resale of second-hand goods,
original works of art and collectors’ items or antiques or goods taxed under special arrangements for imposing
value added tax on selling of second-hand goods, original works of art, collectors' items and antiques at a public
auction are transferred from Estonia to another Member State by intra-Community distance selling.
(2) The place of supply of goods is not Estonia if the taxable person:
1) [Repealed – RT I, 23.02.2021, 1 – entry into force 01.07.2021]
2) transfers goods and installs or assembles the goods in another Member State.
3) transfers natural gas or electricity, heating or cooling energy transmitted via a network to a reseller or
another person of another Member State who will not use the goods in Estonia.
4) transfers the goods taxed under special arrangements for imposing value added tax on the resale of second-
hand goods, original works of art and collectors’ items or antiques or under special arrangements for imposing
value added tax on selling of second-hand goods, original works of art, collectors' items and antiques at a public
auction by intra-Community distance selling from another Member State to Estonia.
(3) For the purposes of clause 5 of subsection 1 and clause 3 of subsection 2 of this section, "reseller" means
a person engaged in business who generally transfers the natural gas or electricity, heating and cooling energy
acquired thereby and uses such goods for own purposes only to an insignificant extent.
(4) Where the same goods are transferred for several consecutive times and such goods are delivered by the
taxable reseller or a taxable reseller of another Member State from one Member State to another from the first
transferor of goods directly to the last acquirer in the chain of transactions, only the transfer of goods to such
reseller shall be treated as intra-Community supply of goods. Intra-Community acquisition of goods shall be
created for the specified reseller in the Member State to which the goods are delivered. The provision shall not
apply in the cases specified in subsection 5 of this section and subsections 12and 13of § 4 of this Act.
(RT I, 23.02.2021, 1 – entry into force 01.07.2021]
(5) If the reseller participating in the chain of transactions, who delivers the goods from one Member State
to another directly from the first transferor in the chain of transactions to the last acquirer in the chain of
transactions, has notified the transferor of the goods of its number of registration as a taxable person in
the Member State from where the goods were dispatched, only the transfer of goods by such reseller shall
be deemed to be the intra-Community supply of goods in the chain of transactions. The intra-Community
acquisition of goods shall be created for the acquirer of goods from the specified reseller in the Member States
to which the goods are delivered. The provision shall not be applied in the cases specified in subsections 12and
13of § 4 of this Act.
(RT I, 23.02.2021, 1 – entry into force 01.07.2021]
§ 10. Place of supply of services
(1) The place of supply of services is Estonia if the services are provided to a taxable person or taxable person
with limited liability registered in Estonia or if the services are provided through a seat or permanent business
establishment located in Estonia to a person who is not registered as a taxable person or taxable person with
limited liability in any of the Member States or who is not a third country person engaged in business, except in
the cases specified in subsections 2, 4 and 5 of this section.
(2) The place of supply of services is Estonia if:

1) the services are connected with an immovable located in Estonia, including construction, valuation or
maintenance, or services for the transfer of the immovable, for preparing or co-ordinating construction works,
and accommodation services are provided;
2) cultural, artistic, sporting, educational, scientific or entertainment services or services connected with trade
fairs or exhibitions are provided in Estonia to a person who is not registered as a taxable person or taxable
person with limited liability in any of the Member States or who is not a third country person engaged in
business. The services also include the organisation of the related events and provision of ancillary services;
21) entrance services to cultural, artistic, sporting, educational, scientific or entertainment events or trade fairs
or exhibitions or ancillary services related to entrance services are provided in Estonia to a taxable person or
taxable person with limited liability of another Member State or to a third country person engaged in business;
3) transport services related to the carriage of passengers, including their personal luggage and personal means
of transport is provided in Estonia;
4) restaurant and catering services are provided in Estonia, except in cases provided in clause 5 of this
subsection and clause 5 of subsection 4 of this section;

5) restaurant or catering services are provided during the carriage of passengers taking place within the
Community territory on board of such a vessel or aircraft departing on an international route from Estonia.
6) means of transport are hired or leased or a usufruct is established thereon in Estonia on a short-term basis;
61) means of transport are hired or leased or a usufruct is established thereon to a person who is not registered
as a taxable person or taxable person with limited liability in any of the Member States or who is not a third
country person engaged in business whose seat or place of residence is in Estonia, except in the cases provided
in clauses 6 and 62of this subsection and clause 41of subsection 4 of this section;
62) pleasure or recreational craft are hired or leased or a usufruct is established thereon in Estonia to a person
who is not registered as a taxable person or taxable person with limited liability in any of the Member States
or who is not a third country person engaged in business and the service provider’s seat or permanent business
establishment is in Estonia, except in the cases provided in clause 6 of this subsection;
7) work is performed with movables located in Estonia or movables located in Estonia are valued and the
services specified in this clause are provided to a person who is not registered as a taxable person or taxable
person with limited liability in any of the Member States or who is not a third country person engaged in
business;
8) transport services for goods are provided in Estonia, including the carriage of means of transport related
to the carriage of goods, or such transport of goods is organised to a person who is not registered as a taxable
person or taxable person with limited liability in any of the Member States or who is not a third country person
engaged in business. This provision does not apply to the cases provided in clause 9 of this subsection and
clause 6 of subsection 4 of this section.
9) transport services for transporting goods from Estonia to another Member State are provided, including the
carriage of means of transport related to transport of goods or such transport of goods is organised to a person
who is not registered as a taxable person or taxable person with limited liability in any of the Member States or
who is not a third country person engaged in business;
10) ancillary services related to transport of goods are provided in Estonia to a person who is not registered as a
taxable person or taxable person with limited liability in any of the Member States or who is not a third country
person engaged in business;
11) a transaction or other act the place of supply of which is Estonia is mediated and the intermediation service
is provided to a person who is not registered as a taxable person or taxable person with limited liability in any of
the Member States or who is not a third country person engaged in business.
(3) [Repealed – RT I, 18.02.2014, 2 – entry into force 01.01.2015]
(4) The place of supply of services is not Estonia if:

1) services connected with an immovable located in a foreign country, including construction, valuation and
maintenance, and services for the transfer of the immovable, for preparing or coordinating construction works,
and accommodation services are provided;
2) cultural, artistic, sporting, educational, scientific or entertainment services or services connected with trade
fairs or exhibitions are provided in a foreign country to a person who is not registered as a taxable person or
taxable person with limited liability in any of the Member States or who is not a third country person engaged in
business. The services also include the organisation of related events and provision of ancillary services;
21) entrance services to cultural, artistic, sporting, educational, scientific or entertainment events or trade fairs
or exhibitions or ancillary services related to entrance services are provided in a foreign country to a taxable
person or taxable person with limited liability or to a third country person engaged in business;
3) work is performed with movables located in a foreign country or movables located in a foreign country are
valued and the services specified in this clause are provided to a person who is not registered as a taxable person
or taxable person with limited liability in any of the Member States or who is not a third country person engaged
in business;
4) transport services related to the carriage of passengers, including their personal luggage and personal means
of transport is provided outside Estonia;
41) means of transport is hired or leased or a usufruct is established thereon in a foreign state on a short-term
basis;
42) means of transport is hired or leased or a usufruct is established thereon to a person who is not registered
as a taxable person or taxable person with limited liability in any of the Member States or who is not a third
country person engaged in business and whose seat or place of residence is in a foreign country, except in the
cases provided in clauses 41and 43of this subsection and clause 6 of subsection 2 of this section;
43) pleasure or recreational craft are hired or leased or a usufruct is established thereon in a foreign country to
a person who is not registered as a taxable person or taxable person with limited liability in any of the Member
States or who is not a third country person engaged in business and the service provider’s seat or permanent
business establishment is in a foreign country in Estonia, except in the cases provided in clause 41 of this
subsection;
RT I, 27.03.2012, 7 – entry into force 01.01.2013]

5) restaurant or catering services are provided during the carriage of passengers taking place in the Community
territory on board of such a vessel or aircraft or in a train departing on an international route from another
Member State;
51) restaurant or catering services are provided in a foreign state, except in the cases provided in clause 5 of
this subsection and clause 5 of subsection 2 of this section.
6) transport services for goods from another Member State to Estonia or outside Estonia are provided,
including the carriage of means of transport related to the carriage of goods, or such carriage of goods is
organised to a person who is not registered as a taxable person or taxable person with limited liability in any of
the Member States or who is not a third country person engaged in business;
7) ancillary services related to transport of goods are carried out outside Estonia to a person who is not
registered as a taxable person or taxable person with limited liability in any of the Member States or who is not a
third country person engaged in business;
8) a transaction or other act the place of supply of which is not Estonia is mediated and the intermediation
service is provided to a person who is not registered as a taxable person or taxable person with limited liability
in any of the Member States or who is not a third country person engaged in business;
9) services are provided in the cases not specified in clauses 1–8 of this subsection and subsection 2 of this
section through a seat or permanent business establishment in Estonia to a taxable person or taxable person with
limited liability registered in another Member State or to a third country person engaged in business.
(5) The place of supply is not Estonia if a taxable person provides to a third country person not engaged in
business the following services:
1) grant of the use of intellectual property or transfer of the right to use intellectual property;
2) advertising services;
3) services of consultants, accountants, lawyers, auditors and engineers, translation services, as well as data
processing or the supplying of information;
4) financial services, except for leasing safes, or insurance services, including reinsurance and insurance
intermediation services;
5) allowing use of manpower;
6) the hiring or leasing of or establishment of a usufruct on movables, except means of transport;
7) electronic communications service within the meaning of the Electronic Communications Act (hereinafter
electronic communications service), including assignment of the right to use transmission lines;
8) electronically supplied services;
9) allowing access to natural gas or electricity, heating and cooling energy network connections, and
transmission of natural gas or electricity, heating or cooling energy through networks and services directly
related thereto;
10) transfer of permitted limit values of emissions of greenhouse gases regulated by the Atmospheric Air
Protection Act;
[RT I, 05.07.2016, 1, 2 – entry into force 01.01.2017]
11) refraining from the services specified in clauses 1–10 of this subsection, waiving the exercise of a right or
tolerating a situation for a charge.
(6) For the purposes of this section, “means of transport” means a vehicle, aircraft, vessel or other means of
transport with a code in the Combined Nomenclature (hereinafter CN-code) established by Council Regulation
No 2658/87/EEC on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256,
7.09.1987, pp.1-675) beginning with the numbers 86, 87, 88 or 89.
(7) For the purposes of this section, a means of transport, except a vessel, is deemed to have been hired or
leased or a usufruct is deemed to have been established thereon on a short-term basis if the service is provided
within a period not longer than 30 calendar days. A vessel is deemed to have been hired or leased or a usufruct
is deemed to have been established thereon on a short-term basis if the service is provided within a period not
longer than 90 calendar days.
(8) Ancillary transport services include the loading, unloading, handling and warehousing of goods within the
framework of carriage, as well as insurance, the preparation and obtaining of documents relating to goods and
the completion of customs formalities.
§ 101. Place of supply of intra-Community distance selling, of electronic communications service and
electronically provided service provided to person who is not registered as taxable person or taxable
person with limited liability in any Member State

(1) The place of supply of intra-Commjunity distance selling is Estonia if the goods are transferred and
delivered from another Member State by or on behalf of the transferor to Estonia to a person who is not
registered as a taxable person or a taxable person with limited liability.
(2) The place of supply of services is Estonia if the electronic communications service or the electronically
provided service is provided to a person, established or residing in Estonia, who is not registered as a taxable
person or a taxable person with limited liability in any of the Member States.
(3) The place of supply specified in subsections of this section is not Estonian if the following conditions are
complied with:
1) the goods are transferred or the service is provided by a foreign person who has a seat or permanent business
establishment in only one Member State, except in Estonia;
2) the goods are transferred and delivered to a Member State other than the Member State of the seat or
permanent business establishment of the transferor of the goods or the service is provided to a person who is
not a taxable person or a taxable person with limited liability in any of the Member States, who has a seat or
residence in a Member State other than the Member State of the seat or permanent business establishment of the
service provider;
3) the supply of the goods and services in compliance with the conditions specified in this subsection did
not exceed 10,000 euros in total in the previous calendar year and shall not exceed that amount in the current
calendar year;
4) the person specified in clause 1 of this subsection has not defined the Member State of the seat or residence
of the recipient of the service as the place of supply specified in clause 3 or where the goods are delivered.
(3) If the supply of a person of another Member State specified in clause 3 of subsection 2 of this section
exceeds 10,000 euros in a calendar year, subsection 1 of this section shall apply as of the date on which the
supply is generated.
(4) If the total supply of goods and services specified in subsection 3 of this section of a person of another
Member State exceeds 10,000 euros in a calendar year, subsection 1 or 2 shall be applied as of the date of the
supply.
(5) The place of supply of intra-Community distance selling shall not be Estonia if the goods are transferred
and delivered from Estonia by or on behalf of the transferor to another Member State to a person who is not
registered as a taxable person or a taxable person with limited liability.
(6) The place of supply of services is not Estonia if the electronic communications service or the electronically
provided service is provided to a person holding a seat or residence in another Member State, who is not
registered as a taxable person or a taxable person with limited liability in any of the Member States.
(7) The place of supply supply specified in subsections 5 and 6 of this secton is Estonia if the following
condidons are met:
1) the transferor of goods and provider of service does not have a seat or permanent business establishment in a
Member State other than Estonia;
2) the goods are transferred and delivered to another Member State or service is provided to a person holding a
seat or residence in another Member State, who is not registered as a taxable person or as a taxable person with
limited liability in any of the Member States;
3) the supply of the goods and services complying with the conditions specified in this subsection did not
exceed 10,000 euros in total in the previous calendar year and shall not exceed 10,000 euros in the current
calendar year.
(8) Upon compliance with the conditions specified in subsection 7 of this section, the transferor of goods or
provider of service may determine the place of supply of goods or services on the basis of subsections 5 and 6
for at least two calendar years.
(9) If the total supply of goods and services specified in subsection 7 of this section of a person exceeds 10,000
euros in the current calendar year, subsections 5 and 6 shall be applied in the amount specified as of the date of
supply.
(10) This section shall not be applied to the intra-Community distance selling of the goods taxed under special
arrangements for imposing value added tax on the resale of second-hand goods, original works of art and
collectors’ items or antiques or goods taxed under special arrangements for imposing value added tax on selling
of second-hand goods, original works of art, collectors' items and antiques at s public auction.
§ 11. Time of supply, import of goods, receipt of services, intra-Community acquisition of goods and
acquisition of goods by person holding online marketplace
[RT I, 23.02.2021, 1 – entry into force 01.07.2021
(1) The time of supply or the time of receipt of services is deemed to be the date on which the first of one of the
following acts is performed:
1) the goods are dispatched or made available to the purchaser, or the services are provided;

2) full or partial payment is received for the goods or services or, in the case of the receipt of services, full or
partial payment is made;
3) in the case of self-supply, the transfer of goods or provision of services or putting the goods of an enterprise
into service by a taxable person or an employee, servant or a member of the management or control body of the
person or for purposes other than business.
(2) The Intra-Community supply of goods is created or intra-Community acquisition of goods is effected on the
fifteenth day of the month following the month in which the goods obtained by intra-Community acquisition of
goods are dispatched or made available or on the date on which an invoice is issued for the goods if the invoice
is issued prior to the fifteenth day of the month following the month in which the goods are dispatched or made
available to the purchaser, except in the cases specified in subsections 3 and 31 of § 7 and subsections 4 and 7 of
§ 8 of this Act.
(21) The supply of a single-purpose voucher-related goods or service arises upon the date of delivery of the
voucher to the extent of the value of the voucher or before transfer of the voucher upon receipt of the partial
or full payment for the voucher to the extent of the part paid. Upon the transfer of a single-purpose voucher on
behalf of another person, the person on whose behalf the voucher is transferred shall generate the supply to the
extent of the part paid on the day when the voucher-related goods are transferred or the service is provided or
upon the receipt of partial or full payment for the voucher if it occurs prior to the transfer of the voucher-related
goods or provision of service.
(3) If, according to subsection 1 of this section, the time of supply is the time at which full or partial payment
is received or made for the goods or services, supply is deemed to have been effected in the amount of the
payment. Receipt of a grant for the transfer of goods or services for a price lower than their usual value shall not
be considered as receipt of payment for the goods or services.
(4) If the provision of services continues for longer than a period of taxation, the services are deemed to have
been provided and received during the taxable period in which the provision of the services terminates. In the
case of the provision of services or regular transfers of goods to the same purchaser, the time at which the goods
are dispatched or made available to the purchaser or the time at which the services are provided and received is
deemed to be the taxable period overlapping with the end of the period of time for which an invoice is submitted
or during which payment for goods or services received is to be made as agreed, but not later than after twelve
calendar months. Upon provision of service, in the case of which a tax liability arises for the recipient of the
service, within a longer period of time than one year, the supply of the service shall be deemed to have been
created or the service received, as of the commencement of the provision of the service, on 31 of December
of each calendar year if the services have not been paid for and the provision of the services has not been
completed within the period.
(5) If any of the acts specified in subsection 1 of this section are performed before the obligations of a taxable
person (§ 24) arise, the taxable person is required to calculate value added tax on the taxable value of the
transaction only if the goods are dispatched or made available to the purchaser or the services are provided
during the period in which such obligations apply to the taxable person.
(6) Upon the import of goods, in the cases specified in clauses 1 and 2 of subsection 1 of § 6 of this Act, the
time of supply is the date of release of the goods within the meaning of the Customs Code or, in the cases
specified in clause 3 of subsection 1 of § 6 of this Act, the date on which the customs debt is incurred and, in the
case specified in subsection 4 of § 6 of this Act, the date on which the goods are delivered to Estonia.
(7) The supply of returnable packaging on which a deposit has been established pursuant to the Packaging
Act and which is not included in the taxable value of the goods and which is not returned to the taxable person
within a calendar year is deemed to be effected on 31 December. The supply shall be equal to the sum total of
the deposits of returnable packages not returned during a calendar year.
(8) In the cases specified in subsections 12and 13of § 4 of this Act, goods are deemed to have been acquired
and turnover generated by a person who holds an online marketplace upon payment for the goods or receipt of a
confirmation of payment obligation or payment authorization notice.

§ 12. Taxable value of supply, intra-Community acquisition of goods and services received
(1) The taxable value of supply or the taxable value of the intra-Community acquisition of goods and services
received is comprised of the sales price of the goods or services and anything else which is deemed to be fee that
the transferor of the goods or the provider of the services has received or will receive from the purchaser of the
goods, the recipient of the services or a third party for the goods or services. This provision does not apply to
cases specified in subsections 3, 6, 71, 10, 13 and 14 of this section.
(11) The taxable value of the goods or service which are paid for by a multipurpose voucher is the fee paid for
the voucher or, in the absence of any information thereof, the monetary value indicated on the voucher or related
documents and any other treated as a fee, which the transferor of the goods or service provider has received or
will receive for the goods or services from the purchaser of the goods or recipient of services or the third party.
(2) Grants allocated to a taxable person for the transfer of goods or services for a price lower than their usual
value shall be included in the taxable value. The procedure for including grants in taxable value and for the
taxation thereof shall be established by a regulation of the minister in charge of the policy sector.
(3) In the case of the transfer of goods without charge and intra-Community acquisition of goods without
charge as well as the transport of goods to another Member State which is deemed to be intra-Community
supply (clause 3 of subsection 1 of § 7), the taxable value shall be the value determined on the basis of
the purchase price or, in the absence thereof, the cost price of the goods or other similar goods during the
performance of the aforementioned acts.
(31) [Repealed – RT I 2008, 58, 324 – entry into force 1.01.2009]
(6) In the case of self-supply, the taxable value shall be the purchase price or, in the absence thereof, the cost
price of the goods or the cost price of the services, except in the case provided in subsection 71of this section.
(61) Taxable value shall also include other amounts, including accessory expenses, fees and taxes, except value
added tax payable in Estonia or a foreign country that the transferor of the goods or the provider of the services
requires from the acquirer of the goods or the recipient of the services with regard to the transaction.
(71) If self-supply is the granting of use of a lorry of the employer with a gross weight not exceeding 3,500
kilograms for the purposes of the Traffic Act or, in the cases specified in clauses 3 and 4 of subsection 4 of § 30
of this Act, the granting of use of the automobile of the employer for purposes other than a task, duty or function
or activity related to business, the taxable value of the specified supply, including the value added tax, is the
price of a fringe benefit calculated on the basis of the Income Tax Act.
(8) Taxable value shall not include price discounts allowed to the customer if such discounts are applied for
commercial purposes at the time of selling the goods or providing the services. Neither shall the interest payable
upon the transfer of the goods be included in the taxable value of the supply of the goods.
(9) Taxable value shall not include the amounts received from the purchaser of goods or the recipient of
services as repayment for expenses incurred in the name and for the account of the purchaser or recipient which
are entered in the books in a suspense account. Proof of the actual amount of this expenditure must be furnished.
A taxable person shall not deduct the input value added tax included in the expenses paid out in the name and
for the account of the purchaser of goods or the recipient of services.
(10) The taxable value of a factoring service shall be the contract fee and the fee for handling the accounts.
(11) The value of returnable packaging specified in subsection 7 of § 11 of this Act is not included in the
taxable value of goods if the taxable person does not transfer the returnable packaging.
(12) Deposits established on packaging pursuant to the packaging Act are not included in the taxable value of
goods.

(13) In the case of termination of the tax warehousing of goods or the transport of excise goods under excise
duty suspension arrangement out of the excise warehouse without transfer of the goods (clause 5 and 6 of
subsection 6 of § 3), the taxable value of supply shall be the purchase price or the cost price of the goods, or the
usual value of the goods if this is lower than the purchase price or cost price. Only in justified cases, the taxable
value of goods may be lower than the value of the goods entered in the warehouse stock at the time of placing
such goods in the tax warehouse or excise warehouse.
(14) If goods are transferred or services provided to related persons for the purposes of the Income Tax Act, the
taxable value shall be the market value provided that the fee payable for the transfer of the goods or provision of
the services is:
1) lower than the market value and the acquirer of the goods or the recipient of the services has no right for
deduction of input value added tax in full;
2) lower than the market value and the transferor of the goods or the provider of the services has no right for
deduction of input value added tax in full and the transfer of the goods or the provision of the service is supply
exempt from tax;
3) higher than the market value and the transferor of the goods or the provider of the services has no right for
deduction of input value added tax in full.
(15) Subsection 14 of this section shall be applied to prevent tax evasion or tax avoidance. The aforementioned
subsection shall also be applied in the case of intra-Community acquisition of goods.
(16) For the purposes of this Act, “market value” means the total amount that the acquirer of the goods or the
recipient of the services should pay under the terms of free competition for the acquisition of the goods and the
receipt of the services at the same marketing stage, when the goods are transferred or the services provided, to
an independent transferor of the goods or provider of the services in a Member State where the transfer of the
goods or the provision of the services is taxed.
(17) If no comparable transfer of goods or provision of services is found, the market value shall be:
1) in the case of goods an amount that is not lower than the purchase price of the goods or similar goods or,
in the absence thereof, the cost price thereof, which shall be determined during the transfer of the goods or the
provision of the services;
2) in the case of services an amount that is not lower than the total costs of the taxable person in the provision
of the services.
§ 13. Taxable value of imported goods
(1) The taxable value of imported goods, except in the cases specified in subsections 3–6 of this section, is
comprised of the customs value of the goods according to the Customs Code and all duties payable upon import
(hereinafter import duties), as well as costs of freight transport service, freight transport organization service and
ancillary services related to freight transport not included in the customs value up to the first destination in the
territory of Estonia and costs related to the delivery of the goods to another destination in the Community, if this
place is known at the time of import.
(2) The first place of destination in the territory of Estonia is the place indicated on the accompanying
documents or other documents on the basis of which the goods are imported. If this is not indicated, the first
place at which the goods are loaded in the territory of Estonia is deemed to be the first place of destination.
(3) If a traveller imports goods in excess of the duty-free cost limit, the taxable value of the imported goods is
comprised of the purchase price of the goods and all import duties. The traveller shall prove the purchase price
on the basis of the payment documents.
(31) The taxable amount of an imported consignment with an actual value not exceeding 150 euros, which is
sent directly from a third country to a consignee in the Community, is the actual value of the goods contained in
the consignment, transport, insurance and other expenses related to import of goods if they are not included in
the actual value of the goods and are indicated separately on the sales document of the goods or other document
relating to the import of the goods, and all the import charges. The taxable value of the consignment shall be
certified on the basis of payment documents.

(32) If the payment documents specified in subsections 3 and 31of this section are missing and no other
documents certifying the taxable value of the goods are submitted to the customs authorities or the customs
authorities have reasonable doubts that the declared taxable value does not include the amount actually paid
for the goods, the customs value shall be determined using methods specified in Article 74 of the Customs
Code. If the customs value determined in accordance with Article 74 of the Customs Code exceeds 150
euros, the provisions of subsection 1 of this section shall be applied upon determining the taxable value of the
consignment.
(4) If the goods delivered into the customs territory are imported after being placed under a special
arrangements, the taxable value of the imported goods shall not, in general, be less than the taxable value of
the imported goods would have been upon the import directly after having been conveyed into the customs
territory. If a lower taxable value is declared upon import of the goods which have been placed under a special
arrangements, the customs authorities shall act according to the provisions of Article 140 of Commission
Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of
Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs
Code (OJ L 343, 29.12.2015, pp. 558–893). When the conditions laid down in Articles 69-76 of the Customs
Code and Articles 127-146 of Commission Implementing Regulation (EU) 2015/2447 are fulfilled and the
justification of the decrease in value satisfies the customs authorities, the customs authorities shall accept
the declared taxable value. If the justification of the decrease in taxable value does not satisfy the customs
authorities, the customs authorities shall determine the customs value pursuant to Article 74 of the Customs
Code.
(5) In the case of the import of goods covered by the outward processing procedure into the Union by the
person who exported the goods from the Union, the taxable value is comprised of the value added during
such processing and the loading, packing, transportation and insurance costs added to the value of the goods,
including all import duties. Under the standard exchange system, the taxable value of the replacement product
shall be determined pursuant to the provisions of subsection 1 of this section and it shall not be less than the
taxable value of the exported goods.
(6) Where goods are delivered into Estonia from a third country which is part of the Union customs territory
(subsection 4 of § 6), the taxable value of the goods shall be determined pursuant to the provisions of § 12 of
this Act.
(7) The tax established by this Act is not included in the taxable value of imported goods
§ 14. Taxable value of exported goods
(1) In the case of export, the taxable value of the goods shall be determined pursuant to the provisions of § 12
of this Act but, in the case of the transfer of goods for a price higher than their usual value, the usual value of the
goods is deemed to be the taxable value of the goods.
(2) Upon the re-export of goods brought to Estonia under the inward processing customs procedure or upon
prior export of products produced from equivalent goods under the authorisation for inward processing, the
value of goods imported for processing or the value of equivalent goods shall not be included in the taxable
value.
§ 15. Value added tax rates
(1) The rate of value added tax shall be 20 per cent of the taxable value, except in the cases provided in
subsections 2–4 of this section.
(2) The rate of value added tax on the following goods and services shall be 9 per cent of the taxable value:
1) books and educational literature, both on a physical medium and electronically, excluding learning materials
specified in clause 6 of subsection 1 of § 16 of this Act;
2) medicinal products, contraceptive preparations, sanitary and toiletry products and medical devices intended
for the personal use of disabled persons for the purposes of the Medical Devices Act and technical aid for the
purposes of the Social Welfare Act which are specified in the list established by a regulation of the minister in
charge of the policy sector and the grant of use of such medical devices to disabled persons;
4) accommodation services or accommodation services with breakfast, excluding any goods or services
accompanying such services.

(21) The rate of value added tax is 5 per cent of the taxable value of press publications, both on a physical
medium and electronically, excluding publications containing mainly advertising or private advertisements or
mainly with erotic or pornographic content or video or music content.
(3) The rate of value added tax on the following goods shall be 0 per cent of the taxable value:
1) exported goods, excluding cases where the supply of such goods is exempt from tax pursuant to § 16 of this
Act;
2) goods where their transfer and transport to another Member State or transport to another Member State
without transfer is deemed to be intra-Community supply of goods;
3) sea-going vessels navigating in international waters, except pleasure craft used for purposes other than those
of business interests, and equipment, spare parts, fuel and other supplies used on such sea-going vessels and
goods to be transferred to passengers for consumption on board, except goods sold on board sea-going vessels
during passenger transport in Union waters to be taken away;
4) aircraft used by an air carrier operating mostly on international routes and equipment, spare parts, fuel and
other supplies used on such aircraft and goods to be transferred to passengers for consumption on board, except
goods sold on board of such aircraft during intra-Community passenger transport to be taken away;
5) goods transferred and delivered to another Member State to a diplomatic representative, a consular
agent (except an honorary consul), a representative or representation of a special mission or an international
organisation recognised by the Ministry of Foreign Affairs, headquarters of an international organisation,
a diplomatic representation, a consular post, a special mission or a Union institution or an agency or body
established under the Union law;
51) goods transferred to a Union institution located in Estonia or an agency or body established under the
Union law on condition that the total value of the goods without value added tax makes up at least 53 euros
pursuant to the invoice, except in the case of public utility services and fuel within the meaning of the Liquid
Fuel Act;
52) goods transferred to the European Commission or to an agency or body established under Union law in
the performance of the tasks under the Union law in response to a COVID-19 pandemic, unless those goods are
acquired for resale for consideration;
6) goods transferred and delivered to another Member State intended for the performance of the duties of the
armed forces of any other Member State or the civilian staff accompanying them if the specified armed forces
take part in the defence effort, implementing the Union measures within the frames of the Common Security and
Defence Policy, or to another Member State which is a Member State of the North Atlantic Treaty Organisation
(hereinafter NATO) and intended for the performance of the duties of the armed forces of any other NATO
Member State or the civilian staff accompanying them if these armed forces take part in the common defence
effort, or to the International Military Headquarters.
61) goods transferred to international military headquarters located in Estonia if the tax incentives are laid
down in an international agreement ratified by the Riigikogu, or for the performance of the duties to the armed
forces of a NATO Member State participating in the common defence effort, or to the armed forces of a Member
State participating in the defence effort for implementation of the Union measures within the frames of the
Common Security and Defence Policy, except Estonia, and the civilian staff accompanying them;
7) [Repealed – RT I, 16.06.2017, 1 – entry into force 01.07.2017]]
8) non-Union goods placed under the customs procedure of customs warehousing, free zone, inward
processiong, transit or temporary importation with total relief from import duties or non-Union goods in
temporary storage on the condition that the goods have not been unlawfully deleted from under customs
supervision and have not been consumed or used in the cases other than those prescribed in the customs
legislation within the meaning of the Customs Code;
9) Union goods transferred and delivered to a free zone for export purposes and Union goods placed in a free
zone which are exported directly from the free zone within two months as of the transportation to the free zone;
10) gold transferred to Eesti Pank;
11) the goods specified in Annex V to Council Directive 2006/112/EC if the goods are immediately placed in a
tax warehouse or have been placed in a tax warehouse (§ 441) and the transaction does not involve termination
of tax warehousing. The provision shall not apply to fuel released for consumption for the purposes of the
Alcohol, Tobacco, Fuel and Electricity Excise Duty Act if the fuel has been placed in the excise warehouse.
12) excise goods under excise duty suspension arrangement placed in an excise warehouse if the transaction
does not involve taking the goods out of the excise warehouse, except transporting the excise goods from one
excise warehouse to another.

13) goods that are transferred in a canteen, cafeteria or mess of an international military headquarters under the
condition prescribed in an international agreement ratified by Riigikogu.
14) goods the import of which is exempt from tax under the conditions provided for the application of
customs duty relief in accordance with Commission Decision established on the basis of Article 76 of Council
Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty (OJ L 324,
10.12.2009, pp. 23–57).
15) goods which are transferred to a person holding an online marketplace if he is deemed to be the purchaser
of the goods pursuant to subsection 13of § 4 of this Act.
(31) Clause 2 of subsection 3 of this section does not apply in cases where the supply of goods is exempt from
tax pursuant to § 16 of this Act or the acquirer of the goods, except for new means of transport or excise goods,
or the transferor of own goods to another Member State has no valid number of registration as a taxable person
or taxable person with limited liability issued in the other Member State or the supply of such goods is not
reflected in the report on intra-Community supply of goods pursuant to § 28 of this Act.
(4) The rate of value added tax on the following services shall be 0 per cent of the taxable value:
1) services where the place of supply is not Estonia, excluding cases where the supply of such services is
exempt from tax pursuant to § 16 of this Act;
2) the provision of services necessary for the journey to passengers on board vessels or aircraft during the
international transport of passengers;
3) the provision of port services to meet the direct needs of vessels navigating international waters;
4) the provision of navigation services and airport services directly connected to provision of service to aircraft
used by an air carrier operating mostly on international routes;
6) the repair, maintenance, chartering and hiring of or establishment of a usufruct on sea-going vessels
navigating in international waters, except pleasure craft used for purposes other than business, and aircraft
used by an air carrier operating mostly on international routes, and the repair, maintenance and hiring of or
establishment of a usufruct on equipment used on such vessels or aircraft;
7) intermediation, if the place of supply of the transaction being mediated is a third country, or the goods being
mediated are the goods specified in clauses 1, 3–6 and 10 of subsection 3 of this section, or the services being
mediated are the services specified in clauses 2–4, 6, 9, 10, 12 and 14 of this subsection;
9) the service for the transport of goods, the service for the organisation of the transport of goods and ancillary
services related to such transport of goods if they are provided to the consignor or consignee, to deliver the
goods outside the customs territory of the Union or to a third countrywhich is part of the customs territory of the
Union;
[RT I, 09.12.2021, 1 – enters into force. 01.07.2022]
10) the service for the transport of goods, the service for the organisation of the transport of goods and
ancillary services related to such transport of goods provided for the import of goods, with the exception of
insurance services, and the service related to the transport of such goods to another destination located in the
Community, if the cost of these services is included in the taxable value of the imported goods and they are
provided to the consignor or consignee;
101) the service for the transport of non-Union goods to be sent or temporarily stored for the customs
procedure specified in clause 8 of subsection 3 of this section, the service for the organisation of the transport of
goods and ancillary services related to such transport of goods, with the exception of insurance services, if they
are provided to the consignor or consignee; service of organizing the transport of goods and ancillary services
related to such transport of goods, with the exception of insurance services, if they are provided to the consignor
or consignee;
11) carriage of goods to the Azores or Madeira or from the Azores or Madeira to Estonia or another Member
State;
12) work with movables which are acquired from Estonia or brought to Estonia for the purpose of provision of
such service and which are taken out of the Community after the service has been provided;
13) carriage of passengers specified in clause 3 of subsection 2 of § 10 of this Act, including their personal
luggage and personal means of transport, if the carriage of passengers in Estonia constitutes a part of
international transport of passengers;
14) service provided to a person, representation, agency, special mission, Union institution or to an agency or
body established under Union law, armed forces or headquarters located in a foreign state and specified in clause
5 or 6 of subsection 3 of this section;

141) service provided to international military headquarters located in Estonia if the tax incentives are laid
down in an international agreement ratified by the Riigikogu or for the performance of the duties to the armed
forces specified in clause 61of subsection 3 of this section and the civilian staff accompanying them.
142) service provided to a Union institution located in Estonia or to an agency or body established under the
Union law on condition that the total value of the goods without value added tax makes up at least 53 euros
pursuant to the invoice, except in the case of public utility services and telecommunications services;
15) service that is provided by a canteen, cafeteria or mess of an international military headquarters under the
condition prescribed in an international agreement ratified by Riigikogu.
16) service provided to the European Commission or to an agency or body established under the Union
law upon the performance of the tasks assigned to it by the Union law in order to respond to the COVID-19
pandemic, unless the specified service is acquired for resale for consideration;
(5) Provision of services with the 0 per cent value added tax rate shall be certified by a contract concluded for
the provision of such service, a written order, invoice or other document in proof of the provision of the service.
The tax authority has the right to request additional documents in proof of the provision of the service.
(51) In the cases specified in clauses 5–61of subsection 3 and clauses 14–142and 16 of subsection 4 of this
section, the document in proof of the provision of a service with the 0 per cent value added tax rate shall be
the value added tax exemption certificate established by Council Implementing Regulation (EU) No 282/2011
laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJL
77, 23.03.2011, pp. 1–22).
(52) In the cases specified in clauses 51, 52and 61of subsection 3 and clauses 141, 142and 16 of subsection 4 of
this section, the right of a Union institution located in Estonia or an agency or body established under the Union
law and the armed forces of a NATO Member State participating in the common defence effort orthe armed
forces of a Member State participating in the defence effort for the implementation of Union measures within
the framework of the Common Security and Defence Policy and of the accompanying civilian staff and of the
international military headquarters to apply for the acquisition of goods or receipt of services with the 0 per cent
value added tax rate is approved on the value added tax exemption certificate, specified in subsection 51of this
section, by the minister in charge of the policy sector or an official authorised by the minister.
(6) Regardless of the provisions of clause 1 of subsection 3 of this section, tax exemption is applied instead of
the 0 per cent value added tax rate in the following cases:
1) export of similar goods replacing goods which were returned to Estonia after export within the meaning of
the Customs Code if the goods to be replaced were returned to Estonia under a tax exemption on the basis of
subsection 2 of § 17 of this Act;
2) export of goods imported into Estonia under the 0 per cent value added tax rate on the basis of subsection 3
of this section or under a tax exemption on the basis of § 17 of this Act.
(61) Regardless of the provisions of clause 1 of subsection 4 of this section, tax exemption is applied instead of
the 0 per cent value added tax rate to services whose place of supply is another Member State if, upon provision
of the service, the taxable person uses the number of registration of the person as a taxable person in another
Member State.
(7) [Repealed – RT I 2009, 46, 307 – entry into force 16.09.2009, applied retroactively as of 1.07.2009]
(8) If the conditions for applying the 0 per cent value added tax rate provided for in clause 52of subsection 3
or clause 16 of subsection 4 of this section no longer apply, the European Commission, agency or body which
acquired the goods or services taxed at 0 per cent value added tax rate shall notify the tax authority thereof and
upon the lapse of the conditions for taxation at 0 per cent value added tax pay value added tax on the specified
goods or services pursuant to the procedure and under the conditions established on the basis of subsection 3 of
§ 39 of this Act.
§ 16. Supply exempt from tax
(1) Value added tax shall not be imposed on the supply of the following goods and services of a social nature:

1) universal postal services within the meaning of the Postal Act and payment of state pensions, benefits,
support and compensation pursuant to the procedure prescribed by the State Pension Insurance Act and Work
Ability Allowance Act by mail;
2) health services within the meaning of the Health Service Organisation Act and the supply of an organ or
tissue of human origin, human blood or blood product made from human blood and breast milk, as specified in
the list approved by a regulation of the minister in charge of the policy sector;
21) service provided by dental technicians in their professional activities and dentures transferred by dentists or
dental technicians;
3) services provided by a non-profit association to its members free of charge or for a membership fee, and
services provided by a non-profit association or foundation to natural persons relating to the use of sports
facilities or sports equipment;
4) social services specified in §§ 8, 17, 20, 23, 26, 27, 30, 33, 41, 44, 455, 4515, 56, 87, 91, 94, 97, 100 and
1301and social services financed out of the state or local government budget specified in § 451of the Social
Welfare Act;
5) services relating to shelters for the protection of children and young persons;
6) pre-school, basic, vocational, secondary and higher education, including learning materials transferred by
the education service provider to the recipient of the services, private tuition relating to general education and
other training services, except other training services provided for business purposes;
7) transportation of sick, injured or disabled persons in vehicles which are specially designed for such purpose
and which correspond to the requirements established on the basis of the Traffic Act.
8) service provided by an independent association of persons to their members provided that the following
conditions are met: the service is directly necessary for the main activity of the member, which is exempt from
tax or is not subject to value added tax; the fee paid for the service does not exceed the costs incurred upon the
provision of the service and the tax exemption of the service does not affect competition significantly.
(2) Value added tax shall also not be imposed on the supply of the following goods and services:
1) insurance services, including reinsurance and insurance mediation;
2) the leasing or letting of immovables or parts thereof, establishment of a usufruct on immovables or parts
thereof. Tax exemption is not applied on the provision of accommodation services, the leasing or letting of or
establishment of a usufruct on multi-storey car parks and premises for parking vehicles, and the hiring or leasing
of or establishment of a usufruct on permanently installed equipment or machinery or safes;
[RT 2008, 58, 324 – entry into force 01.01.2009]
3) immovables or parts thereof. Tax exemption is not applied to an immovable if an essential part thereof is a
construction works within the meaning of the Building Act, or a part of a construction works and which is to be
transferred prior to the commencement of use of the construction works or a part thereof; to an immovable if
an essential part thereof is a construction works which has been significantly improved, or of such construction
works which is to be transferred prior to the post-improvement resumption of use of the construction works
or the part thereof, and to a building land. A construction works or a part thereof is deemed to be significantly
improved if the costs related to the improvements exceed at least 10 per cent of the acquisition value of the
construction works or the part thereof before the making of the improvements;
4) valid postal payment means of the Republic of Estonia if sold at their nominal value;
5) [Repealed – RT 2008, 58, 324 – entry into force 01.01.2009]
6) securities, except a greenhouse gas emission allowance for the purposes of subsection 1 of § 137 of the
Atmospheric Air Protection Act and such securities or holdings, which grant the holders thereof the right of
ownership of the immovables or parts thereof specified in the second sentence of clause 3 of subsection 2 of this
section or the right to use and dispose of the aforementioned as an owner;
7) lottery tickets and the organisation of gambling, except the organisation of commercial lotteries and the
organisation of such games of skill the only possible prize of which is the possibility to participate again in the
same game;
8) investment gold, services relating to the transfer of investment gold or entry into a corresponding transfer
agreement, or services relating to the supply thereof which are provided by an agent acting in the name and for
the account of another person;
9) goods, upon the acquisition of which there was no right for deduction of input value added tax, unless the
goods were acquired before the registration of the acquirer as a taxable person or if, at the time of acquisition of
the goods, the input value added tax had been deducted in part.
(21) Value added tax shall not be imposed on the supply of the following financial services:
1) deposit transactions for the receipt of deposits and other repayable funds from the public;
2) borrowing and lending operations, including consumer credit, mortgage credit and other transactions for
financing business transactions;
3) leasing transactions;

4) payment services within the meaning of the Payment Institutions and E-Money Institutions Act, with the
exception of transactions with commemorative coins within the meaning of Regulation (EU) No 651/2012 of the
European Parliament and of the Council on the issuance of euro coins (OJ L 201, 27.07.2012, pp. 135–137) or
with commemorative coins of third countries (hereinafter commemorative coins) that are not investment gold;
5) issue and administration of non-cash means of payment, such as electronic payment instruments, electronic
money, traveller’s cheques and bills of exchange;
6) guarantees and commitments and other transactions creating binding obligations to persons;
7) transactions for their own account or for the account of clients in traded securities provided in clauses 1–7 of
subsection 1 of § 2 of the Securities Market Act and in foreign exchange and other money market instruments,
including transactions in cheques, exchange instruments, certificates of deposit and other such instruments;
8) transactions and acts related to the issue and sales of securities specified in clause 7 of this subsection;
9) money broking;
10) negotiation services related to the services specified in clauses 1–9 of this subsection;
11) management of investment funds provided for in the Investment Funds Act and other investment funds
of a Contracting Party to the EEA Agreement and subject to financial supervision, including the provision
of services related to the management of funds to the funds in the case of transfer of duties of a management
company.
(3) A taxable person shall add value added tax to the taxable value of the following goods and services if the
person has, during the same taxable period or earlier, notified the Estonian Tax and Customs Board thereof in
writing before the supply is effected:
1) the leasing or letting of immovables or parts thereof, except dwellings, and establishment of a usufruct on
immovables or parts thereof;
2) immovables and parts thereof, except dwellings;
3) a service specified in clause 6 of subsection 2 and subsection 21of this section, except in cases where the
service is provided to a taxable person or taxable person with limited liability of another Member State;
4) investment gold transferred to another taxable person by a taxable person who, during the business
thereof, normally supplies gold for industrial purposes or by a taxable person who produces investment gold or
transforms any gold used for other purposes into investment gold, or services relating to such supply which are
provided by an agent acting in the name and for the account of another person.
(4) If a taxable person adds value added tax to the taxable value of services pursuant to subsection 3 of this
section, such supply shall be taxed for at least two years as of the first taxable period.
(5) Value added tax shall not be imposed on the supply of services, specified in subsections 1–21of this section,
which is deemed to constitute supply of electronically supplied services.
§ 17. Imports exempt from tax
(1) Value added tax shall not be imposed on the import of the following goods:
1) goods the supply of which is exempt from tax (§ 16);
2) gold imported by Eesti Pank;
3) banknotes and coins, with the exception of collector’s items, within the meaning of § 41 of this Act and
commemorative coins that are not investment gold;
4) revenue stamps;
5) natural gas and electricity, heating and cooling energy imported through networks and gas pumped into
natural gas networks by gas transport tankers;
6) goods subject to immediate tax warehousing;
7) alcohol and tobacco products delivered from a third country to Estonia in the personal luggage of passengers
within the maximum limit and under the conditions exempt from excise duty as provided in §§ 47 and 57 in the
Alcohol, Tobacco, Fuel and Electricity Excise Duty Act;
8) goods of a non-commercial nature not specified in clause 7 of subsection 1 of this section that have been
delivered from a third country into Estonia in the personal luggage of passengers in the amount of 300 euros

and in the case of using air and sea transport, except private pleasure flying or private pleasure seafaring, in the
amount of 430 euros. If the total value of the goods exceeds the aforementioned maximum limit, the value of the
goods exceeding the maximum limit shall be subject to value added tax in full;
10) goods of a non-commercial nature with the value of up to 45 euros, alcohol or tobacco product within
the scope and under the conditions of the maximum limit exempt from excise duty as provided in the Alcohol,
Tobacco, Fuel and Electricity Excise Duty Act; up to 500 grams of coffee or 200 grams of coffee extract or
essence and 100 grams of tea or 40 grams of tea extract or essence with the value of up to 45 euros per one
consignment of goods of a non-commercial nature, which is sent from one natural person to another natural
persoon;
11) goods that are taxed in Estonia or another Member State under special arrangements for distance selling
of goods imported from a third country, provided that the number of registration as a taxable person issued for
the implementation of special arrangements of a taxable person, a taxable person of another Member State, of a
third country person engaged in business or an intermediary acting on their behalf has been submitted to the tax
authority at the latest upon submission of the import declaration.
12) fuel delivered to Estonia from a third country within the scope and under the conditions of the maximum
limit exempt from excise duty provided in § 68 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
(2) The import of goods with customs preferences specified in Council Regulation EC No 1186/2009 setting
up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, pp. 23–57), except the import
of goods specified in Articles 23-27, 42, 44–52, 57, 58, in clause a of subsection 1 of Article 67, clause a of
subsection 1 of Article 68 and Articles 107-111, and the import of goods specified in Division 6 of Chapter 2 of
the Customs Code is not subject to value added tax under the conditions prescribed for application of exemption
from customs duty. The import of goods specified in Subchapter 1 of Chapter 2 of Division 6 of the Customs
Code is not subject to value added tax if the goods are reimported by the person who exported the goods.
The import of goods specified in this subsection is not subject to value added tax also in the case of import as
specified in subsection 4 of § 6 of this Act if it is in compliance with the requirements prescribed for application
of total relief from customs duties.
(21) Value added tax shall not be imposed on the import of goods upon the placing of non-Union goods under
the customs procedure of release for free circulation, provided that the following conditions are met:
1) the importer of the goods or a customs agency acting as a representative thereof is an Estonian taxable
person;
2) immediately after the goods have been imported, they are delivered, in the same condition, to another
Member State to a taxable person or a taxable person with limited liability of the other Member State;
3) intra-Community supply is created as a result of transport of the goods to another Member State;
4) upon import of the goods, the importer of the goods or a customs agency acting as a representative thereof
proves the intention to transport the goods to another Member State to a taxable person or a taxable person with
limited liability registered by the other Member State and, after the goods have been delivered, provides the
customs authority with documentation in proof of the intra-Community supply of the goods;
5) a security is provided in order to secure the performance of the tax liability which may arise as a result of
failure to perform the conditions provided for in this subsection. The security shall be provided and released,
used and its amount calculated pursuant to the procedure provided for in the customs legislation.
(22) Transport of the goods by the customs agency acting as a representative of the importer of goods to a
taxable person of another Member State is treated as the intra-Community supply of goods of the customs
agency taking account of the conditions provided for in clause 3 of subsection 21of this section.
(3) Value added tax shall also not be imposed on the import of the following goods:
1) books, periodicals or other data media sent to libraries, research, development or educational institutions;
2) confiscated counterfeit goods transferred to health care institutions, social welfare institutions or local
government units pursuant to law.
§ 18. Intra-Community acquisition of goods which is exempt from tax
Value added tax shall not be imposed on the following:

1) intra-Community acquisition of goods the supply of which is exempt from tax (§ 16);
2) intra-Community acquisition of goods the import of which is exempt from tax (§ 17);
3) intra-Community acquisition of goods by a foreign taxable person if the conditions for the refund of value
added tax provided for in clauses 1–3 of subsection 1 of § 35 of this Act are met;

4) intra-Community acquisition of goods by a taxable person of another Member State in the case of a
triangular transaction;
5) intra-Community acquisition of goods, if the goods are subject to immediate tax warehousing (§ 441).
Chapter 4
RIGHTS AND RESPONSIBILITIES OF TAXABLE PERSONS
§ 19. Obligation to register as taxable person
(1) If the taxable supply of the transactions specified in clauses 1 and 3 of subsection 1 of § 1 of this Act, except
the transfer of fixed assets and intra-Community distance selling from another Member State to Estonia, carried
out by a person, exceeds 40,000 euros as of the beginning of a calendar year, the obligation to register as a
taxable person (hereinafter registration obligation) shall arise for the person as of the date on which the supply
reaches the specified amount. The registration obligation does not arise if all the taxable supply of the person
is the supply taxable at the 0 per cent value added tax rate, except the intra-Community supply of goods and
the supply of services specified in clause 9 of subsection 4 of § 10 of this Act if the services are provided to a
taxable person or a taxable person with limited liability of another Member State. The provision is not applied to
a person who is holding online marketplace in the case specified in subsection 13of § 4 of this Act.
(2) If the data concerning a taxable person are deleted from the register on the basis of a petition specified
in subsection 1 of § 22 of this Act and if, as of the date following the date of deletion from the register, the
taxable supply of the transactions carried out by the persoon, specified in clauses 1 and 3 of subsection 1 of §
1 of this Act, except the transfer of fixed assets and intra-Community distance selling from another Member
State to Estonia, exceeds 40,000 euros during the same calendar year, the registration obligation shall arise for
the person again as of the date on which the supply reaches the taxable supply in the specified amount. The
registration obligation shall not arise if all the taxable supply of the person is supply taxable at the 0 per cent
value added tax rate, except intra-Community supply of goods and the supply of services specified in clause 9 of
subsection 4 of § 10 of this Act, if the services are provided to a taxable person or a taxable person with limited
liability registered by another Member State.
(3) If a foreign person engaged in business with no permanent business establishment in Estonia creates
taxable supply in Estonia but such supply is not taxed in Estonia upon the acquisition of goods or receipt of
services by a taxable person or taxable person with limited liability, the registration obligation shall arise for
the person as of the date on which the taxable supply is created. The registration obligation shall not arise if
all the taxable supply of the person is supply taxable at the 0 per cent value added tax rate, unless it is intra-
Community supply of goods and the supply which is created upon the transfer of goods to a person holding
online marketplace in the case the person is considered the acquirer of the goods pursuant to subsection 13of § 4
of this Act. The registration obligation shall not arise for a taxable person of another Member State and a third
country person engaged in business upon provision of service, intra-Community distance selling and transfer
of goods through online marketplace if the person is registered in another Member State as the implementer of
special arrangements for imposing value added tax on the transfer of goods through services, intra-Community
distance selling and online marketplace and the specified supply is subject taxation on the basis of such special
arrangements.
(31) If, in the case specified in subsection 13of § 4 of this Act, a third country person holding online
marketplace, whose company has a seat outside the Community and who does not have a permanent business
establishment in the Community, has a taxable supply in Estonia, but the person has not registered as a taxable
person or as the implementer of special arrangements for imposing value added tax on the transfer of goods
through a service, intra-Community distance selling and online marketplace, the person from whom he acquired
the goods is jointly and severally with the person liable for payment of the value-added tax with regard to the
supply which has been incurred until the third country person is registered as a taxable person.
(4) If the supply of goods and services, specified in subsection 3 of § 101 of this Act, of a taxable person of
another Member State engaged in business exceeds 10,000 euros in total in the calendar year, the registration
obligation shall arise for the person as of the date on which the supply reaches the specified amount.

§ 20. Registration as taxable person
(1) A person is required to submit an application for registration as a taxable person to the tax authority
within three working days as of the date on which the registration obligation arises. A person may submit
an application for registration as a person liable to value added tax through the information system of the
commercial register in a digitally signed format or apply to a notary for the preparation of an application and
submission thereof through the information system of the e-notary.
(2) A person may submit an application for registration as a taxable person to the tax authority in the following
cases:
1) the registration obligation has not yet arisen for the person on the bases of § 19 of this Act;
2) upon intra-Community acquisition of goods exempt from tax;
3) upon export.
(3) The tax authority shall register a person as a taxable person by entering the data concerning the person in
the register of taxable persons (hereinafter registration) as on the date on which the registration obligation arose,
within five working days as of the receipt of the application.
(4) In the case of an application submitted pursuant to subsection 2 of this section, the tax authority shall
register the person as a taxable person within five working days as of the receipt of the relevant application
either as of the date of receipt of the application or a later date as desired by the applicant.
(41) In order to be registered, the person shall furnish proof of the fact that the person is engaged in business in
Estonia or is about to commence business in Estonia. If the proof provided concerning the person’s business or
commencement of business is insufficient, the tax authority shall have the right to request that the person submit
additional proof or collect such proof on its own initiative. The tax authority shall decide on registration within
five working days as of the receipt of the proof. The tax authority shall not register the person if the person is
neither engaged in business nor about to commence business.
(5) The tax authority shall notify the person about the decision on registration not later than on the working day
following the date on which the decision is made.
(6) A person of a third country engaged in business with no permanent business establishment in Estonia
but with whose country of residence the Union has concluded a mutual assistance contract concerning
administrative cooperation, the fight against fraud and the recovery of claims relating to the value added tax,
or a person of another Member State engaged in business with no permanent business establishment in Estonia
has the right, upon registration as a taxable person, to appoint a tax representative, specified in the Taxation Act,
who has been approved by the tax authority. A person of a third country engaged in business with no permanent
business establishment in Estonia with whose country of residence the Union has not concluded a mutual
assistance contract concerning administrative cooperation, the fight against fraud and the recovery of claims
relating to the value added tax, is required to, upon registration as a taxable person, appoint a tax representative
specified in the Taxation Act, who has been approved by the tax authority. The provision shall not be applied in
the case specified in subsection 22 of § 43 of this Act.
(7) Upon submission of an application for registration, a natural person or the representative of a legal person
or a state, rural municipality or city authority shall identify himself or herself. An authorised representative shall
present, in addition, a document certifying his or her authority.
(8) ) [Repealed – RT I, 23.02.2021, 1 – entry into force 01.07.2021]
(9) ) [Repealed – RT I, 23.02.2021, 1 – entry into force 01.07.2021]
(10) If the tax authority has information indicating that the registration obligation has arisen for a person but the
person has not submitted a registration application on time, the tax authority shall register the person on its own
initiative as on the date on which the registration obligation arose. The tax authority shall notify the person of
the decision to register the person within three working days as of the date on which the decision is made.
(11) If, following the registration of a taxable person, the tax authority ascertains that the application was
submitted later than prescribed and the person should have commenced performance of the obligations of a
taxable person (§ 24) before the date specified in the decision of the tax authority, the tax authority shall repeal
its original decision retroactively, make a new decision and register the taxable person as on the date on which
the registration obligation arose. The tax authority shall notify the person of the decision to register the person
within three working days as of the date on which the decision is made.

(12) The format of applications for registration of a person as a taxable person and the format of decisions
of the tax authority concerning the registration of a taxable person shall be established by a regulation of the
minister in charge of the policy sector.
§ 21. Registration as taxable person with limited liability
(1) For an Estonian person or a foreign person operating in Estonia through a permanent business establishment
who receives a service specified in subsection 5 of § 10 of this Act from a foreign person engaged in business
who is not registered as a taxable person in Estonia, the obligation to register as a taxable person with limited
liability shall arise as of the date on which such service was received. This provision does not apply to taxable
persons and natural persons who are not engaged in business.
(2) If the taxable value of the goods acquired by a person by way of intra-Community acquisition (§ 8), except
excise goods and new means of transport, exceeds 10,000 euros as calculated from the beginning of a calendar
year, the obligation to register as a taxable person with limited liability shall arise for the person as of the date on
which that threshold was exceeded, except in the case specified in subsection 21of this section. This provision
does not apply to taxable persons and natural persons who are not engaged in business.
(21) If a foreign person engaged in business who has no permanent business establishment in Estonia engages
in intra-Community acquisition of goods in Estonia, the obligation to register as a taxable person with limited
liability arises for the person as of the date of the intra-Community acquisition of the goods. This provision does
not apply to Intra-Community acquisition of goods which is exempt from tax (§ 18).
(3) A person is required to submit an application for registration as a taxable person with limited liability to
the tax authority within three working days as of the date on which the obligation to register as a taxable person
with limited liability arises.
(4) A person may submit an application for registration as a taxable person with limited liability to the tax
authority before the registration obligation specified in subsections 1–3 of this section arises.
(5) The provisions of § 20 of this Act concerning the registration of taxable persons apply to the registration of
taxable persons with limited liability.
(6) The format of applications for registration of a person as a taxable person with limited liability and the
format of decisions of the tax authority concerning the registration of a taxable person with limited liability shall
be established by a regulation of the minister in charge of the policy sector.
§ 22. Deletion of taxable person from register
(1) If a person is registered as taxable person but the taxable supply of the transactions specified in clauses 1
and 3 of subsection 1 of § 1 of this Act carried out by the person will not exceed within the next twelve months,
according to the calculations of the taxable person, the threshold specified in subsection 1 of § 19 of this Act, the
person may submit a petition to the tax authority for deletion of the person from the register, except in the case
specified in subsection 2 of this section.
(2) A person of another Member State engaged in business may submit a petition to the tax authority for
deletion of the person from the register if all the following conditions are complied with:
1) the person carries out intra-Community distance selling from another Member State to Estonia or provides
service electronically to a person with seat or residence in Estonia who has not been registered as a taxable
person or a taxable person with limited liablity in any of the Member States;
2) the person has been registered as a taxable person on the basis of subsection 2 of § 20 of this Act before the
registration obligation provided for in subsection 4 of § 19 of this Act was created;
3) the person has been registered as a taxable person for at least two calendarf years;
4) the taxable supply of the transactions specified in clauses 1 and 3 of subsection 1 of § 1 of this Act carried
out by the person, does not exceed the threshold provided in subsection 1 or 4 of § 19 of this Act according to
the calculations of the person.
(21) If a person of another Member State engaged in business has been registered as a taxable person pursuant
to subsection 4 of § 19 or subsection 2 of § 20 of this Act before the registration obligation provided for in
subsection 4 of § 19 of this Act is created and the person registers in another Member State as the implementer
of special arrangements for imposing value added tax on the transfer of goods through a service, intra-
Community distance selling and online marketplace, the person shall be deleted from the register as a taxable

persons based on the person’s petition, provided that the taxable supply of the transactions, specified in clauses 1
and 3 of subsection 1 of § 1, carried out by the person, does not exceed, based on the calculations of the person,
the threshold provided for in subsection 1 of § 19 during the following 12 months.
(3) The tax authority has the right to delete a taxable person from the register if the taxable person has failed to
submit a value added tax return for the last six consecutive taxable periods.
(31) The tax authority has the right to delete a taxable person from the register if the taxable person does not
engage in business in Estonia. If the proof provided concerning the taxable person’s business is insufficient,
the tax authority has the right to request that the taxable person submit additional proof or collect such proof
on its own initiative. The tax authority shall give the taxable person written notice of the intention to delete the
taxable person from the register and set a term for providing proof concerning the taxable person’s business. If
the taxable person fails to provide proof of business within the prescribed term, the tax authority shall delete the
taxable person from the register of taxable persons.
(4) If a taxable person is dissolved or the activities thereof are terminated in Estonia, the tax authority shall
delete the taxable person from the register of taxable persons.
(5) A taxable person shall be deleted from the register on the basis of a decision of the tax authority. Before
deciding on the deletion of a taxable person from the register, except in the cases specified in subsections 3 and
4 of this section, the tax authority shall, if necessary, audit the economic activities of the person. The taxable
person is deemed to be deleted from the register as of the date specified in the decision.
§ 23. Deletion of taxable person with limited liability from register
(1) If a taxable person with limited liability is registered as a taxable person pursuant to § 20 of this Act, the
person shall be deleted from the register as a taxable person with limited liability.
(2) If a person has been registered as a taxable person with limited liability for at least two years and the value
of the goods acquired by the person by way of intra-Community acquisition did not exceed during the previous
calendar year and will not exceed during the current calendar year, according to the calculations of the taxable
person, the threshold specified in subsection 2 of § 21 of this Act, the person may submit a petition to the tax
authority to be deleted from the register as a taxable person with limited liability.
(3) If a taxable person with limited liability is dissolved or the activities thereof are terminated in Estonia, the
tax authority shall delete the taxable person from the register as a taxable person with limited liability.
(4) A taxable person with limited liability shall be deleted from the register as a taxable person with limited
liability on the basis of a decision of the tax authority. Before deciding on deletion from the register, except
in the case specified in subsection 3 of this section, the tax authority shall, if necessary, audit the activities of
the person. The taxable person with limited liability is deemed to be deleted from the register as of the date
specified in the decision.
[RT I, 25.10.2012, 1 – entry in to force 01.12.2012]
§ 24. Rights and obligations of taxable persons
(1) As of the date of registration as a taxable person, a person shall perform the obligations of a taxable
person, including adding the amount of value added tax to the taxable value of the goods transferred or
services provided, calculating the amount of value added tax due pursuant to the procedure provided for in §
29 of this Act, paying value added tax pursuant to the procedure provided for in § 38, preserving documents
and maintaining records pursuant to the provisions of § 36, and shall issue invoices in accordance with the
requirements of § 37 of this Act.
(2) Subsection 1 of this section applies to foreign persons registered in Estonia as taxable persons who create
supply in Estonia, except in cases specified in subsection 31of § 3 of this Act and in the case the person of a
foreign state registered in Estonia has no permanent business establishment in Estonia through which the taxable
person engages in business in Estonia.
§ 25. Rights and obligations of taxable persons with limited liability
(1) As of the date of registration as a taxable person with limited liability, a person shall perform the obligations
of a taxable person with limited liability, including calculating the amount of value added tax due pursuant to
the provisions of subsection 12 of § 29 of this Act, paying value added tax pursuant to the procedure provided
for in § 38, preserving documents and maintaining records pursuant to the provisions of subsection 3 of § 36 of
this Act. A taxable person with limited liability shall submit a value added tax return pursuant to the provisions
of § 27 of this Act only if the person has performed acts specified in subsection 5 of § 3 of this Act during the
taxable period. A taxable person with limited liability does not have the right to deduct input value added tax.

(2) A taxable person with limited liability who was registered pursuant to subsection 1 of § 21 of this Act upon
the receipt of services specified in subsection 5 of § 10 of this Act from a foreign person engaged in business is
not required to pay value added tax on the intra-Community acquisition of goods, except the intra-Community
acquisition of excise goods or a new means of transport, if the taxable value of the goods acquired during a
calendar year does not exceed 10,000 euros. Within three working days as of the date on which that threshold
is exceeded, the taxable person with limited liability shall notify the tax authority in writing of having exceeded
the threshold on the intra-Community acquisition of goods.
(3) A taxable person with limited liability who does not pay value added tax on the intra-Community
acquisitions of goods pursuant to subsection 2 of this section shall not use its registration number as a taxable
person with limited liability when acquiring goods from another Member State. If a taxable person with limited
liability uses its registration number as a taxable person with limited liability when acquiring goods from
another Member State, the person shall be required to perform all the obligations specified in subsection 1 of
this section.
§ 26. Registration of taxable persons as single taxable person
(1) The tax authority shall register a parent undertaking and its subsidiaries within the meaning of the
Commercial Code as a single taxable person (hereinafter value added tax group) on the basis of a joint
application by such taxable persons. Taxable persons who are economically and organisationally related shall
also be registered as a value added tax group on the basis of a joint application if more than 50 per cent of the
shares, holding or votes of each company to be registered within the composition of a value added tax group
are owned by one and the same person or if the persons are related on the basis of a franchise contract. Estonian
taxable persons engaged in business in Estonia shall be registered as a value added tax group.
(3) A taxable person may belong to only one value added tax group at the same time.
(4) A value added tax group shall be registered in the name of a representative who is elected by persons who
submitted the application and who shall represent the value added tax group, submit value added tax returns and
applications for refund of overpaid amounts of value added tax. The representative shall be elected from among
the persons belonging to the value added tax group. A value added tax group shall be granted a joint registration
number as a taxable person.
(5) The tax authority shall register a value added tax group as of the first date of the calendar month. The tax
authority may re-register a value added tax group that has been deleted from the register on the basis of clause
3 of subsection 8 of this section as a value added tax group as of the day following the deletion thereof if only
the companies that have been deleted from the Commercial Register and companies that have been declared
bankrupt have been left out of the value added tax group to be registered.
(6) Overpaid amounts of value added tax shall be refunded to the representative who represents the value added
tax group.
(7) Transactions between persons registered as a value added tax group are not deemed to be supply.
Transaction between a taxable person belonging to a value added tax group and a person outside the value added
tax group is deemed to be a transaction of the value added tax group with that person.
(8) The tax authority shall delete a value added tax group from the register if:
1) the circumstances specified in subsection 1 of this section no longer exist, as of the first day of the month
following the month in which such circumstances cease to exist;
2) a representative of the value added tax group submits a petition for the deletion of the value added tax group
from the register if any changes are made in the composition of the group or for any other reasons, as of the first
day of the month following the month of receipt of the application;
3) a company belonging to the value added tax group is declared bankrupt or it is deleted from the Commercial
Register, as of the date of declaration of bankruptcy or deletion from the Commercial Register.
(9) The tax authority shall notify the persons belonging to a value added tax group of the deletion of the value
added tax group from the register.

(10) As of the date of the deletion of a value added tax group from the register, the taxable persons are deemed
to be re-registered as separate taxable persons.
(11) Persons registered as a value added tax group shall submit a joint value added tax return. The appendix
to the value added tax return shall be submitted by taxable persons belonging to a value added tax group. The
persons registered as a value added tax group shall be solidarily liable for payment of value added tax by the due
date. Upon deletion of a value added tax group from the register, the taxable persons shall be solidarily liable for
the value added tax arrears which arose during the period when they were registered as a value added tax group.
(12) In the case of transactions between persons registered as a value added tax group no invoices shall be
issued on the basis of § 37 of this Act.
(13) Provision of services between a taxable person belonging to a value added tax group and its permanent
business establishment located in a foreign country is deemed to be business.
(14) The procedure for registration of a value added tax group, the format of the corresponding registration
applications, the format of decisions of the tax authority concerning registration and the procedure for deletion
of a value added tax group from the register shall be established by a regulation of the minister in charge of the
policy sector.
§ 27. Taxable period and value added tax return
(1) The taxable period is one calendar month. The value added tax return and appendix thereto (hereinafter
together value added tax return) shall be submitted to the tax authority by the twentieth day of the month
following the taxable period. The first taxable period for a taxable person and taxable person with limited
liability is the period from the date of registration as a taxable person or taxable person with limited liability
until the end of the same month. If the number of calendar days in the first taxable period is less than fifteen, the
taxable person or taxable person with limited liability may declare the supply of the first period together with the
supply of the following taxable period and submit one return concerning two taxable periods. The format of the
value added tax return shall be established by a regulation of the minister in charge of the policy sector.
(11) A value added tax return shall be submitted electronically if the person has been a taxable person for at
least 12 months or more than five invoices are included in the appendix to the value added tax return. On the
basis of a reasoned request made by a taxable person or a taxable person with limited liability, the tax authority
may allow the submission of a value added tax return on paper.
(12) The data of the invoices issued to and received from a legal person, sole proprietor and state, rural
municipality and city authority and the registry code issued to a transaction partner in Estonia, the personal
identification code in the case of a notary and enforcement agent are reflected in the annex to the value added
tax return. The annex to the value added tax return reflects the invoices in which the transferor of the goods or
provider of services has marked the supply taxable at the 20 per cent, 9 per cent and 5 per cent value added tax
rate, except for the invoices submitted under special arrangements provided in § 40 of this Act if the invoice or
the total amount of invoices without value added tax makes up at least 1,000 euros for one transaction partner
during the taxation period. The transaction partner-based threshold is calculated separately for purchase and sale
invoices. The invoices are not summed up in the annex to the value added tax return.
(13) A person may indicate in the appendix to the value added tax return the data of the invoices specified in
subsection 12of this section the total amount of which is less than 1,000 euros for a transaction partner without
value added tax.
(14) The appendix to the value added tax return shall not reflect the data of invoices issued and received for
such transactions and acts on which the obligation to keep professional or official secrecy is extended under the
law. The receiver of the service may reflect the data of the invoices received for transactions and acts specified
in this subsection in the appendix to the value added tax return.
(2) The following are required to submit value added tax returns:
1) taxable persons;
2) taxable persons with limited liability who have performed acts specified in subsection 5 of § 3 of this Act
during the taxable period, without the appendix to the value added tax return;

3) persons specified in clause 2 of subsection 6 of § 3 of this Act in the case of transactions concerning which
the person has issued an invoice or other sales document in which the amount of value added tax is indicated.
(4) On the basis of a reasoned request made by a taxable person, the tax authority may, by his or her decision,
establish a taxable period longer than one calendar month for the taxable person, which begins on the first day of
the calendar month or first taxable period and ends on the last day of one of the following calendar months. Also
in this case, value added tax returns shall still be submitted to the tax authority by the twentieth day of the month
following the taxable period.
(5) If a taxable person or taxable person with limited liability amends information submitted in a value added
tax return concerning a previous taxable period, the person is required to submit a new value added tax return
with the amended information to the tax authority concerning that taxable period.
(6) In the case of the declaration of bankruptcy of a taxable person, two value added tax returns shall be
submitted concerning the taxable period: about the period of time preceding and following the declaration of
bankruptcy.
§ 28. Report on intra-Community supply
(1) A taxable person is required to submit a report on intra-Community supply if:

1) it has effected intra-Community supply of goods during a taxable period or it has transferred goods as a
reseller in a triangular transaction during a taxable period or it has delivered from Estonia to another Member
State call-off stock, including in the case when the acquirer of call-off stock changes or call-off stock has been
returned to Estonia;
2) it has provided to a taxable person or taxable person with limited liability of another Member State a service
specified in 10 (4) 9) of this Act which is subject to taxation except the taxation with 0 per cent taxation rate, in
the Member State of the recipient of the service.
(2) A report on intra-Community supply shall be submitted to the tax authority by the twentieth day of the
month following each calendar month.
(3) If a taxable person amends information in a report on intra-Community supply submitted concerning a
previous period, the person is required to submit a report on the amendment of intra-Community supply to the
tax authority concerning the corresponding period. If a taxable person cancels an invoice concerning goods
or services or submits a credit invoice, the corresponding amendments concerning the taxable period during
which the invoice was cancelled or the credit invoice was submitted shall be indicated in the report on intra-
Community supply.
(4) The standard format of reports on intra-Community supply and the standard format of reports on the
amendment of intra-Community supply and the procedure for the completion thereof shall be established by a
regulation of the minister in charge of the policy sector.
(5) A taxable person that has transferred to a person of another Member State a new means of transport which
will be delivered to the other Member State shall add the copy of the invoice issued upon the sale of the means
of transport to the report on intra-Community supply.
(6) In the report on intra-Community supply and in the report on the amendment of intra-Community supply the
amounts are reflected in full euros.
§ 29. Calculation of amount of value added tax
(1) The amount of value added tax to be paid by a taxable person is the value added tax calculated during the
taxable period on transactions or acts specified in subsection 4 of § 3 and clauses 5 and 6 of subsection 6 of § 3
of this Act less the input value added tax of the same taxable period, or goods or services used for transactions
or acts specified in subsection 2 of § 4 of this Act and related to business or for business carried out in a foreign
state, except transactions deemed to be supply exempt from tax (§ 16). Input value added tax of the same taxable

period on goods or services used for services specified in clauses 1 and 6 of subsection 2 or in subsection 21of §
16 of this Act which are provided to a person of a third country may also be deducted.
(2) The calculated value added tax is the value added tax calculated on the taxable value of the transactions and
acts specified in subsection 4 and in clauses 5 and 6 of subsection 6 of § 3 of this Act carried out or performed
by a taxable person. Value added tax paid pursuant to the customs legislation is not included in the calculated
value added tax.
(3) Input value added tax is:

1) value added tax to be paid on goods or services which a taxable person acquires or receives from another
taxable person;
2) value added tax paid or to be paid by a taxable person on imported goods;
[RT I 2005, 68, 528 – entry into force 23.12.2005, applied retroactively as of 1 November 2005
3) value added tax calculated by a taxable person on the taxable value of services the place of supply of which
is Estonia and which are received from a foreign person engaged in business who is not registered as a taxable
person in Estonia;
4) value added tax calculated by a taxable person on the taxable value of goods acquired by way of intra-
Community acquisition, goods installed or assembled which are acquired, goods acquired by way of a triangular
transaction or other goods which are acquired and on which the taxable person is required to calculate value
added tax pursuant to this Act.
(4) If a taxable person uses goods or services for the purposes of transactions specified in subsection 1 of this
section as well as purposes other than those related to business, only input value added tax on goods or services
used for the purposes of transactions specified in subsection 1 of this section shall be deducted. If it is not
possible to separate input value added tax on goods or services used for the purposes of transactions specified in
subsection 1 of this section from input value added tax on goods or services used for purposes other than those
related to business in the accounts of the taxable person, the procedure for deduction of input value added tax
shall be determined by a decision of the tax authority on the basis of a petition by the taxable person, taking into
account the actual use of the goods or services. Upon acquisition of an automobile or use under the contract
for use and purchase of goods and receipt of services for such an automobile the input value added tax shall be
deducted according to the proportion of its use for business purposes, but not more than fifty per cent, taking
account of the proportion of the taxable supply and the supply which is exempt from taxes.
(5) If a taxable person has, prior to the person’s date of registration as a taxable person, acquired goods, except
for fixed assets, intended for transfer or for the manufacture of goods to be transferred, the taxable person shall
have the right to deduct the input value added tax on such goods in the taxable period during which the goods
were transferred as taxable supply. [RT I, 18.02.2014, 2 – entry into force 01.03.2014]
(51) A taxable person who has received services prior to the person’s date of registration as a taxable person
shall have the right to deduct the input value added tax on such services in the taxable period during which such
services were provided as taxable supply.
(52) The input value added tax on fixed assets acquired before registration of a person as a taxable person may
be deducted, taking account of the provisions of subsection 4 of § 32 of this Act.
(6) Upon the export of goods specified in subsection 2 of § 5 of this Act, a taxable person has the right to
reduce the person’s tax liabilities in the taxable period during which the criteria set out in subsection 2 of §
5 were complied with by the amount of value added tax indicated on a document with customs confirmation
if, at the time of submission of a value added tax return for the taxable period during which the goods were
transferred, not all the criteria according to which the transfer of goods was treated as the export of goods had
been complied with.
(7) If a taxable person cancels an invoice concerning goods or services or submits a credit invoice due to the
reduction in the price of the goods or service after submission of a value added tax return concerning the taxable
period in which the supply of the goods or services was created, both the seller and the purchaser shall indicate
the corresponding amendments in the value added tax return submitted concerning the taxable period during
which the invoice was cancelled or the credit invoice was submitted. A credit invoice may only be submitted
with regard to a specific invoice referred to in the credit invoice. The provision shall not be applied if the credit
invoice has been submitted due to a failure to pay for goods or services partially or in full.
(8) If the supply of goods has been effected but the contract under which the ownership of the goods is to pass
to the contractual user of the goods upon termination of the contract is cancelled and the purchaser who is not
registered as a taxable person returns the goods, the seller may adjust the amount of value added tax payable for
the taxable period in which the goods were returned by the amount of value added tax refunded to the purchaser.

(9) If a seller receives money from a purchaser but the goods are not transferred or the services are not
provided, the seller is permitted to cancel the calculation of value added tax on such goods or services if the
seller refunds the amount to the purchaser.
(10) If a taxable person is deleted from the register, the person shall pay value added tax on goods not yet
transferred if the person has deducted the input value added tax on such goods upon acquisition. The acquisition
cost or, in the absence thereof, the cost price of the goods shall be the taxable value of the goods. The input
value added tax deducted upon acquisition of fixed assets not yet transferred shall be adjusted pursuant to
provisions of subsection 4 of § 32 of this Act.
(12) The amount of value added tax to be paid by a taxable person with limited liability is the value added tax
calculated in the taxation period on the acts specified in subsection 5 of § 3 of this Act.
(13) The amount of value added tax shall be calculated on the basis of the tax rate which is applicable on the
date determined pursuant to § 11 of this Act. Where information required for the calculation of the amount of
value added tax on the import of goods is expressed in a foreign currency, the exchange rate shall be determined
in accordance with the provisions of the Customs Code governing the calculation of value for customs purposes.
Where information required for the calculation of the amount of value added tax on a transaction other than
an import transaction is expressed in a foreign currency, the exchange rate of the euro as determined by the
European Central Bank and applicable on the date determined pursuant to § 11 of this Act applies.
§ 291. Reduction of tax liability
(1) A taxable person has the right to reduce their tax liability by the amount of the value added tax calculated
on the goods transferred or services provided, which have not been paid for in full or in part, according to the
unpaid part if all the following conditions are met:
1) an invoice has been issued for the transferred goods or the provided service pursuant to § 37 of this Act;
2) the amount of the value added tax is calculated on the transaction and reflected in the value added tax return
for the taxable period of the transaction;
3) the claim has not been transferred;
4) at least 12 months have passed since the due date for payment of the invoice, but not more than three years,
except in the case specified in clause 6 of this subsection;
5) the claim has been written off in accounting because it has not been possible to collect the claim despite the
efforts of the taxable person to make every effort to collect the claim, or the expenses incurred for its recovery
exceed the estimated income receivable;
6) in the case of a claim containing value added tax exceeding 30,000 euros, the claim has been certified by a
court judgment which has entered into force;
[RT I, 09.12.2021, 1 – entry into force. 01.01.2022]
7) the purchaser of goods or the recipient of services is not a related person within the meaning of the Income
Tax Act;
8) the taxable person has notified the purchaser of the goods or the recipient of the service in writing of the
write-off of the claim in the accounting in the month of the write-off, indicating the amount of the value added
tax related to the written-off claim.
(2) A taxable person shall adjust the amount of their value added tax due in the taxable period when the
receivable was written off in the accounting by the amount of the value added tax calculated on the basis of
subsection 1 of this section on the goods transferred or services provided which have not been paid for in part or
in full.
(3) If a taxable person has reduced the amount of the value added tax payable pursuant to subsection 1 of this
section, but the claim on which the reduction is based is subsequently paid in part or in full, the claim shall be
included, in correspondence with the part paid for, in the taxable value of the taxable period when the claim was
paid in part or in full.
(4) If a taxable person has failed to pay in part or in full for the goods or services but has deducted the value
added tax included in the invoice unpaid in part or in full as input value added tax and received the notification
of the write-off of the claim in accounting specified in clause 8 of subsection 1 of this section, the taxable person
is required to increase their tax liability by the amount of value added tax related to that claim in the taxable
period in which the notification is received.
[RT I, 23.02.2021, 1 – entry into force. 01.01.2022]

§ 30. Restrictions on deduction of input value added tax
(1) Input value added tax on goods or services relating to the reception of guests or the provision of meals or
accommodation for employees shall not be deducted from calculated value added tax.
(2) The provisions of subsection 1 of this section do not apply to the deduction of input value added tax paid for
accommodation services received during a business trip.
(3) Upon the acquiring of an automobile for business purposes or using under the contract for use and
purchasing of goods and receiving of services for such an automobile fifty per cent of the input value added tax
shall be deducted from the calculated value added tax.
(4) The restriction provided for in subsection 3 of this section shall not be applied if:
1) an automobile is acquired for selling on condition that the taxable person is engaged in selling of
automobiles and the automobiles acquired for selling are not taken into use by the taxable person for purposes
other than business;
2) an automobile is acquired for the granting of use under the contract for use on condition that the taxable
person is engaged in the granting of use of automobiles and the automobiles acquired for the granting of use are
not taken into use by the taxable person for purposes other than business;
3) an automobile is mainly used for the carriage of passengers for a charge on condition that the taxable person
has a Community licence and a certified copy of the Community licence or, in the case of the provision of taxi
service, a taxi licence and a licence card;
4) an automobile is mainly used for driving lessons on condition that the taxable person has a motor vehicle
driver’s training permit or the taxable person provides the service of a motor vehicle driver’s instructor to a
person that has the motor vehicle driver’s training permit;
5) an automobile is exclusively used for business purposes only, except the granting of use of the automobile
for charge to an employee, servant or member of the management or control body of the taxable person.
(5) In the cases provided for in subsections 3 and 4 of this section the provisions of § 32 of this Act shall
also be taken account of upon the deduction of the input value added tax when acquiring an automobile for
business purposes or using under the contract for use and purchasing of goods and receiving services for such an
automobile.
(6) The tax authority shall be notified of the implementation of subsections 3 and 4 of this section on the basis
of subsection 1 of § 27 of this Act in the format established by the minister in charge of the policy sector.
(7) In the cases specified in clauses 2–5 of subsection 4 of this section the restriction specified in subsection
3 of this section shall not be applied when acquiring an automobile if the automobile is being used for the
purposes specified in clauses 2–4 of subsection 4 of this section for at least two consecutive years as of the
acquisition thereof or the automobile acquired for selling as of the taking into use for the purposes specified in
clauses 2–5 of subsection 4 of this section. If the purpose of use of the automobile changes within two years
and it is taken into use for the purpose unspecified in clauses 2–5 of subsection 4 of this section, and the taxable
person has calculated value added tax on the use as self-supply during the specified two years of an automobile
used in the cases specified in clauses 3 and 4 of subsection 4 of this section, the tax liability effected is reduced
by the amount of value added tax calculated on the use as self-supply of such automobile during the specified
two years. The provision is not applied if the automobile is transferred within two years as of the taking into use
thereof for the purpose specified in clauses 2–5 of subsection 4 of this section.
(8) Where the grounds for the implementation of subsection 4 of this section cease to exist, the restriction on
the deduction of input value added tax specified in subsection 3 of this section is implemented within at least
one year as of the first day of the taxation period on which the grounds ceased to exist.
(9) Upon the implementation of subsection 4 of this section the taxable person is required to ensure that the use
of the relevant automobile be precluded for the purposes other than provided in subsection 4.
§ 31. Conditions for deduction of input value added tax
(1) Upon the receipt of goods or services from another taxable person, input value added tax shall be deducted
on the basis of an invoice meeting the requirements of § 37 of this Act.
(2) Upon intra-Community acquisition of goods, acquisition of goods installed or assembled, acquisition of
goods by way of a triangular transaction (clause 4 of subsection 4 of § 3) and other acquisition of goods from a
foreign person engaged in business on which a taxable person is required to calculate value added tax pursuant
to this Act, an invoice is not required for the deduction of input value added tax if other proof exists.

(3) Upon the receipt from a foreign person engaged in business of services on which a taxable person is
required to calculate value added tax pursuant to this Act, an invoice is not required for the deduction of input
value added tax if other proof exists.
(4) Upon the import of goods, input value added tax shall be deducted on the basis of a customs declaration.
If goods are imported from a third country which is a part of the Union customs territory, input value added
tax shall be deducted on the basis of an invoice received from a third country person engaged in business and a
customs declaration form containing the particulars of the imported goods (subsection 2 of § 38).
(41) If the amount of value added tax due upon the import of goods is paid on the basis of a decision resulting
from a follow-up inspection by the customs authorities, the input value added tax shall be deducted based on the
decision of the customs authorities.
[RT I 2005, 68, 528 – entry into force 23.12.2005, applied retroactively as of 1 November 2005]
(6) If a taxable person who is importing goods pays the value added tax through a customs agency, the person
has the right to deduct the input value added tax after the customs has released the goods.
(7) A customs agency shall not treat value added tax paid or to be paid for another person as value added tax
paid or to be paid on goods imported for the purposes of the business of the agency.
(71) Value added tax paid or payable on goods or services received to be used for repair and maintenance of an
object of leasing is not deemed to be an input value added tax of the lessor. The provision shall not be applied if:
1) the lessor has the obligation to provide repair and maintenance of the object of the lease agreement and the
lease agreement is taxed with regard to the goods as well as financial operation or
2) the lessor provides repair and maintenance service.
[RT I, 27.03.2012, 7 – entry into force 01.04.2012
(8) In the case of the import of goods, input value added tax shall be deducted in the taxable period during
which the customs released the goods. In other cases, input value added tax shall be deducted in the taxable
period during which the goods or services are acquired or received pursuant to § 11 of this Act.
(9) Where goods acquired or services received and the invoice issued for such goods or services are received
during different taxable periods, input value added tax shall be deducted in the taxable period when the
transferor of the goods or the provider of the services created supply pursuant to § 11 of this Act. If the invoice
which is the basis for the deduction of input value added tax is not received by the time the value added tax
return is submitted for a taxable period, input value added tax shall be deducted in the taxable period during
which the invoice is received.
(10) In the event of the acquisition of goods or services from a taxable person implementing special
arrangements for cash accounting for value added tax, input VAT is deducted in the taxation period when the
supply of such goods or services is created for the taxable person implementing special arrangements for cash
accounting for value added tax.
§ 32. Partial deduction of input value added tax
(1) If a taxable person uses goods or services for the purposes of both taxable supply and supply exempt from
tax, input value added tax shall be partially deducted from the calculated value added tax. Partial deduction shall
be based on the proportion of the supply of the taxable person effected in Estonia and foreign countries during
a calendar year where the input value added tax can be deducted pursuant to subsection 1 of § 29 of this Act to
the total amount of the supply effected by the person in Estonia and foreign countries (hereinafter proportion
of taxable supply to total supply). The proportion of taxable supply to total supply shall be rounded up to two
decimal points or to a full percentage.
(2) The transfer of fixed assets shall not be taken into account when calculating the proportion of taxable supply
to total supply, including in cases where the taxable person has added value added tax to the taxable value of
the goods pursuant to subsection 3 of § 16 of this Act. The provision of the services specified in clause 6 of

subsection 3 and subsection 21of § 16 of this Act or transfer of immovables as goods, in so far as these are
incidental transactions, shall not be taken into account.
(3) Upon partial deduction of input value added tax, a taxable person may change the proportion of taxable
supply to total supply referred to in subsection 2 of § 33 of this Act during a calendar year with the written
permission of the tax authority obtained on the basis of a reasoned request made by the taxable person if the
actual proportion of taxable supply to total supply in the current calendar year is substantially different.
(4) The deduction of input value added tax of fixed assets and goods acquired and services received for the
fixed assets shall be based on the estimated proportion in which the fixed assets were to be used for the purposes
of taxable supply. Input value added tax shall be adjusted within the period for adjustment of input value added
tax according to the actual proportion in which the fixed assets and goods acquired and services received for
the fixed assets are used for the purposes of taxable supply. Input value added tax shall be adjusted only for the
goods acquired and services received for the fixed assets which increase the book value of the fixed assets. In
the case of an automobile used for business purposes the proportion of the use of an automobile for business
purposes shall be calculated pursuant to the procedure provided in subsection 4 of § 29 and § 30 of this Act.
(41) The period for adjustment of input value added tax shall be ten calendar years in the case of immovables
and goods and services relating thereto and five calendar years in the case of other fixed assets and goods and
services relating thereto. The period of time between the date of registration in the accounting documents of
fixed assets or goods acquired or services received for the fixed assets as fixed assets in use and the last day of
the current calendar year is deemed to be the first calendar year.
(42) Input value added tax shall be adjusted at the end of each calendar year taking into account the actual
proportion in which the fixed assets are used for the purposes of taxable supply during the given calendar year,
except in the case specified in subsection 5 of this section.
(5) Upon the transfer of fixed assets, input value added tax shall be adjusted during the month in which the
fixed assets are transferred. Input value added tax need not be adjusted upon transfer of an immovable used for
business purposes to a credit or financial institution if the person who transfers the immovable has obtained the
use of the immovable from the credit or financial institution on the basis of a contract during the same period
of taxation and continues to use the immovable for business purposes for at least ten calendar years as of the
beginning of use of the immovable for the business of the person.
(51) If input value added tax is adjusted upon the transfer of fixed assets, the using of fixed assets and the goods
acquired or services received for the fixed assets, during the year in which the fixed assets are transferred until
the end of the period for adjustment, shall be accounted for as being used for the purposes of the fully taxable
supply. If the taxable value of fixed assets upon the transfer is lower than half of the purchase price of the assets,
the period as of the month following the transfer of fixed assets until the end of the period for adjustment shall
not be taken into account upon the adjustment of input value added tax. If the input value added tax is adjusted
upon the transfer of immovable exempt from tax, the using of the immovable and the goods acquired or service
received for the immovable, during the year in which the immovable is transferred until the end of the period for
adjustment, shall be accounted for as being used for the purposes of the supply fully exempt from tax.
(6) The procedure for reporting recalculation of partially deducted input value added tax in a value added tax
return and the procedure for the adjustment of input value added tax on fixed assets acquired and the goods
acquired or services received for the fixed assets shall be established by a regulation of the minister in charge of
the policy sector.
(7) Taxable persons who supply investment gold exempt from value added tax have the right to deduct:
1) input value added tax paid upon purchasing investment gold from a taxable person who has exercised the
right specified in clause 4 of subsection 3 of § 16 of this Act;
2) input value added tax paid on gold other than investment gold and imported by them, acquired by way of
intra-Community acquisition or acquired from another taxable person, on the condition that they subsequently
transform the gold into investment gold;
3) input value added tax paid upon receipt of services relating to a change of the form, weight or purity of the
gold.
§ 33. Methods of partial deduction of input value added tax
(1) Upon partial deduction of input value added tax in the case specified in subsection 1 of § 32 of this Act, the
taxable person may use either the method of proportional deduction or the method combining direct calculation
and proportional deduction during one and the same calendar year.

(2) In the case of proportional deduction, the proportion of taxable supply to total supply shall be applied upon
deduction of the input value added tax in full amount. The proportion of taxable supply to total supply shall
be determined on the basis of the supply effected by the taxable person during the previous calendar year. The
result shall be adjusted at the end of the calendar year, taking into account the proportion of taxable supply to
total supply during the given calendar year. If the person has engaged in business for less than one calendar year,
the proportion of taxable supply to total supply shall be determined by a decision of the tax authority on the
basis of a petition by the taxable person, taking into account the estimated proportion of taxable supply to total
supply during the first calendar year.
(3) In the case of the method combining direct calculation and proportional deduction, the input value added
tax paid on goods acquired or services received for the purposes of taxable supply shall be deducted from
the calculated value added tax. The input value added tax paid on goods acquired or services received for
the purposes of supply exempt from tax shall not be deducted from the calculated value added tax. The input
value added tax paid on goods acquired or services received for the purposes of both taxable supply and supply
exempt from tax shall be deducted according to the proportion of taxable supply to total supply pursuant to the
procedure provided for in subsection 2 of this section. A taxable person shall keep separate accounts for taxable
supply and supply exempt from tax, for the goods acquired and services received for the purposes thereof and
for goods acquired or services received for the purposes of both taxable supply and supply exempt from tax.
(4) If a taxable person has effected only supply exempt from tax or only taxable supply in an area of activity
and both taxable supply and supply exempt from tax in another area of activity, the taxable person may, with
the written permission of the tax authority, deduct the input value added tax paid on goods acquired or services
received for the purposes of both taxable supply and supply exempt from tax in such area of activity according
to the proportion of taxable supply to total supply in the same area of activity. Otherwise, the provisions of
subsection 3 of this section apply in such cases.
§ 34. Refund of input value added tax to taxable person
(1) If value added tax calculated during a taxable period is less than the amount of input value added tax
deductible by the taxable person during the same period, the overpaid amount of value added tax shall be
refunded to the taxable person pursuant to the procedure provided for in the Taxation Act.
(2) The tax authority may, in connection with checking a claim for refund, extend the term for fulfilment of the
claim for refund by a reasoned decision for up to sixty calendar days if there is reason to believe that it may be
impossible to reclaim the sum paid upon satisfaction of the claim for refund, and if:
1) the taxable person has been ordered to provide additional proof, or
2) an inquiry to a third person or foreign tax authority has been made in order to check the claim for refund.
(3) The term for fulfilling a claim for refund may be extended for up to thirty calendar days at a time. The tax
authority shall make a written reasoned decision on extension of the term of fulfilment of the claim for refund
not later than five calendar days after the term of expiry of the term of fulfilment of the claim for refund.
(4) Upon checking the accuracy of the claim for refund without a petition for the fulfilment of the claim for
refund, the provisions of subsections 2 and 3 of this section are applied.
(5) The tax authority of another Member State shall refund to a taxable person the value added tax paid in
another Member State upon the import or acquisition of goods or receipt of services used for the purposes of
its taxable supply effected in Estonia and, to a taxable person implementing special arrangements pursuant to
§ 43 of this Act, the value added tax paid in another Member State upon the import or acquisition of goods or
receipt of services used for the purposes of its taxable supply. A petition for the refund of value added tax shall
be submitted to the Estonian tax authority by electronic means no later than by 30 September of the calendar
year following the period of refund.
§ 35. Refund of input value added tax in other cases
(1) Value added tax paid by a taxable person of another Member State in Estonia upon the import or acquisition
of goods or receipt of services used for the purpose of business being carried out in the country of location of
the person shall be refunded to the taxable person of another Member State on the basis of a petition from the
taxable person and pursuant to the procedure established by a regulation of the minister in charge of the policy
sector if:

1) the taxable person is required to pay value added tax as an undertaking in the country of location of the
person;
2) in its country of location the taxable person has the right to deduct input value added tax paid upon the
import or acquisition of goods or receipt of services under the same conditions from its calculated value added
tax;
3) taxable persons of Estonia have the right to deduct, pursuant to this Act, input value added tax paid upon the
import or acquisition of goods or receipt of services under the same conditions from their calculated value added
tax;
4) the amount of value added tax to be refunded is at least 50 euros per calendar year or at least 400 euros in
the case where the application is submitted concerning a period shorter than a calendar year but covering at least
three months;
5) the application has been submitted electronically to the Estonian tax authority through the tax authority of
the country of location of the taxable person of another Member State not later than by 30 September of the
calendar year following the period of refund.
(11) If a taxable person of another Member State who has the right in its country of location to partially deduct
input value added tax from the value added tax calculated on its taxable supply submits a petition for the refund
of value added tax during the period of refund, upon any changes in the proportion of the partial deduction of
input value added tax the taxable person shall submit a correction of the application for the refund of value
added tax during the calendar year following the period of refund.
(12) The tax authority shall notify a taxable person of another Member State of the satisfaction or rejection of
a petition for the refund of value added tax within four months or, upon the request of additional information,
for example an invoice or import documentation, within six months of the receipt of the application. Upon the
request of further additional information, the tax authority shall notify of making of the decision concerning
the refund of value added tax within eight months of the receipt of the application. The tax authority shall send
documents to the applicant electronically. If a petition for the refund of value added tax is satisfied, value added
tax shall be refunded not later than within ten working days as of notifying the taxable person of the decision to
satisfy the application.
(13) If value added tax is refunded to a taxable person of another Member State after expiry of the term
provided for in subsection 12of this section, the tax authority shall pay the person interest at the rate provided for
in § 117 of the Taxation Act.
(2) Value added tax paid by a third country taxable person in Estonia upon the import or acquisition of goods,
except immovables, or receipt of services used for business purposes shall be refunded to the third country
taxable person on the basis of a written application from the taxable person and pursuant to the procedure
established by a regulation of the minister in charge of the policy sector if:
1) the taxable person is required to pay value added tax as an undertaking in the country of location the person;
2) the amount of value added tax to be refunded per calendar year is at least 320 euros;
3) taxable persons of Estonia have the right to deduct, pursuant to this Act, input value added tax paid upon the
import or acquisition of goods or receipt of services under the same conditions from their calculated value added
tax;
4) in the country of location of the third country taxable person, Estonian residents have the right to the refund
of value added tax.
(4) Value added tax to be refunded shall be transferred to the bank account specified in a petition submitted in
the format established by a regulation of the minister in charge of the policy sector.
(5) The Government of the Republic has the right to establish, by a regulation, a list of movables and services
upon the acquisition or receipt of which value added tax paid is not refunded to taxable persons of third
countries even if the requirements specified in subsections 1 and 2 of this section are satisfied.
(6) Input value added tax paid upon acquisition or importation of goods in Estonia shall be refunded to persons
who export such goods as humanitarian aid, provided that the export of the goods is certified by documents
specified in subsection 5 of § 5 of this Act. Humanitarian aid is irrecoverable aid granted for alleviation of need
to international organisations, foreign governments, foreign local governments or foreign non-governmental
organisations.
(7) If a person is not entitled to the right to deduct input value added tax provided for in § 29 of this Act, the
value added tax paid upon the acquisition or calculated on the purchase price of a new means of transport shall
be refunded to the person after delivery of the new means of transport to the other Member State provided

that the person proves that value added tax has been paid on the intra-Community acquisition of the goods in
the other Member State. Value added tax shall be refunded in an amount not exceeding the value added tax
calculated on the usual value of the new means of transport determined upon the delivery of the new means of
transport to the other Member State.
(8) A person who is not entitled to the right to deduct input value added tax and cannot apply for a refund of
value added tax on the basis of subsection 1 of this section, shall be refunded value added tax paid upon the
import of goods provided that the person proves that value added tax has been paid on the intra-Community
acquisition of the goods in another Member State.
(10) The procedure for the refund of value added tax to foreign taxable persons, the format of applications
for such refunds of value added tax and the procedure for the refund of value added tax to persons who export
goods as humanitarian aid shall be established by a regulation of the minister in charge of the policy sector.
(11) The procedure for the refund of value added tax paid upon the acquisition of new means of transport in
special cases shall be established by a regulation of the minister in charge of the policy sector.
(13) A taxable person of another Member State or a third country person engaged in business, implementing
special arrangements for imposing value added tax upon transfer of goods, intra-Community distance selling
and transfer of goods through online marketplace shall be refunded the value added tax paid in Estonia
upon import or acquisition of goods or receipt of services used for the goods and services under the special
arrangements, taking account of the conditions provided for in subsections 1 and 2 of this section, except for the
condition provided for in clauses 1 and 4 of subsection 2.
[RT I, 09.12.2021, 1 – entry into force 01.01.2022] ]
§ 36. Obligations of taxable persons and taxable persons with limited liability upon keeping records
(1) A taxable person shall:

1) preserve copies of invoices issued by or on behalf the person (subsection 1 of § 37) and invoices for goods
acquired or services received by or on behalf of the person in chronological order for seven years as of the date
of their issue or receipt. The information set out in an invoice shall be preserved in its original form. Customs
declarations certifying the import of goods shall be preserved for seven years as of the beginning of the calendar
year following customs formalities;
2) pursuant to the procedure established by a regulation of the minister in charge of the policy sector, maintain
daily records of taxable supply and supply exempt from tax, calculated value added tax and input value added
tax payable on taxable supply acquired from other registered taxable persons or on goods and services specified
in subsection 2 of § 4 of this Act and used for business purposes, and input value added tax calculated on the
taxable value of received services or acquired goods specified in clauses 2–5 of subsection 4 of § 3 of this Act,
and input value added tax paid or to be paid on imported goods used for the purposes of business;
3) keep records of goods dispatched or delivered to another Member State by or on behalf of the taxable
person, provided that such goods are not treated as intra-Community acquisition of goods pursuant to subsection
2 of § 7 of this Act;
4) keep records of movables specified in clause 3 of subsection 3 of § 8 of this Act and delivered to the taxable
person to Estonia from another Member State with an accuracy which enables the movables to be identified;
5) keep records of the transactions related to the reusable packaging specified in subsection 7 of § 11 of this
Act and preserve the documentation concerning reusable packaging for a period of at least seven years;
6) keep records of transactions and acts related to call-off stock taking account of the provisions of clause 4 of
subsection 1 and clauses 12–14 of subsection 2 of § 7 and subsections 6 and 7 of § 8 of this Act;
7) keep records of the transfer of goods and provision of services provided through the person’s online
marketplace to a person not registered as a taxable person or a taxable person with limited libility and, by way of
derogation from clause 1 of this subsection, retain such data for ten yearsas of the end of the year of supply.
8) keep records relating to the invoices unpaid in part or in full specified in § 291 of this Act. [RT I,
23.02.2021, 1 – entry into force 01.01.2022]
(2) Registered taxable persons who sell investment gold shall maintain records of all transactions relating to
investment gold and of all purchasers of investment gold and shall preserve the documentation relating to each
transaction for five years as of the date of the transaction.
(3) A taxable person with limited liability shall:

1) preserve copies of invoices for goods acquired or services received specified in clauses 2–5 of subsection 4
of § 3 of this Act in chronological order for seven years as of the date of their issue or receipt. The information
set out in an invoice shall be preserved in its original form;

2) pursuant to the procedure established by a regulation of the minister in charge of the policy sector, maintain
daily records of value added tax calculated on the taxable value of received services and imported or acquired
goods specified in clauses 2 and 5 of subsection 1 of § 1 or clauses 2–5 of subsection 4 of § 3 of this Act;
3) keep records of goods dispatched or delivered to another Member State by or on behalf of the taxable person
with limited liability, provided that such goods are not treated as intra-Community acquisition of goods pursuant
to subsection 2 of § 7 of this Act;
4) keep records of movables specified in clause 3 of subsection 3 of § 8 of this Act and delivered to the
taxable person with limited liability to Estonia from another Member State with an accuracy which enables the
movables to be identified.
(4) A taxable person or taxable person with limited liability may choose the place at which invoices are
preserved and the manner thereof on the condition that the person makes the invoices or information preserved
therein immediately available at the request of the tax authority and in the case the amount of value added tax
calculated on transaction or procedure set out in the invoice is subject to payment in another Member State also
at the request of a competent authority of another Member State.
(5) The procedure for maintaining daily records of value added tax of a taxable person shall be established by a
regulation of the minister in charge of the policy sector.
§ 37. Invoices
(1) A taxable person shall issue an invoice for the transfer of goods or provision of services within seven
calendar days as of the date on which the goods are dispatched or made available to the purchaser or the services
are provided or as of the last day of the taxable period specified in subsection 4 of § 11 of this Act, or ensure that
the invoice is issued within that term by a person acting in the name and for the account of the taxable person or
by the acquirer of the goods or the recipient of the services, except in the case specified in subsection 3 of this
section.
(11) If the place of supply of goods is Estonia, a taxable person shall issue an invoice for the transfer of goods
or provision of services in accordance with the requirements of this section. A taxable person shall issue an
invoice in correspondence with the conditions specified in this section also in the case where the place of supply
is in a third country and upon the transfer of goods and provision of services which are subject to taxation in
the Member State of the acquirer of goods or recipient of the service to a person who is registered as a taxable
person or taxable person with limited liability in another Member State, except in the case where the acquirer of
goods or a recipient of the service in another Member State issues an invoice for the goods transferred or service
provided thereto on behalf of the taxable person.
(12) A taxable person and a third country person engaged in business shall issue an invoice in accordance with
the requirements of this section if the person implements special arrangements, provided for in § 43 of this Act,
upon the provision of service.
(2) If the supply is created upon receipt of full or partial payment for the goods or services, an invoice shall be
issued within seven calendar days as of the date of receipt of full or partial payment for the goods or services.
(21) In the event of the Intra-Community supply of goods or upon the provision of service specified in clause 9
of subsection 4 of § 10 of this Act to a taxable person or taxable person with limited liability in another Member
State, a taxable person shall issue an invoice by the fifteenth day of the month following the month in which the
goods are dispatched or made available or the service is provided.
(3) An invoice meeting the requirements of this section need not be issued upon the transfer of goods or
provision of services to a natural person for personal use, except in the case of intra-Community distance
selling, the transfer of a new means of transport or treating as exports the goods transferred to a third country
natural persoon. An invoice need not be issued upon the intra-Community transfer of goods if the taxable
person implements special arrangements provided for in § 43 of this Act, and also upon the transfer of goods or
provision of services specified in subsection 1, 2 or 21of § 16 of this Act if value added tax is not imposed on the
corresponding supply.
(4) A document, including a credit invoice, which amends an initial invoice and which contains a reference to
the initial invoice shall be deemed to be an invoice.
(5) An invoice may be issued by the acquirer of goods or the recipient of services in respect of goods
transferred or services provided thereto by a taxable person or foreign taxable person, on the condition that,
before supply is effected, there is a written agreement between the two parties pursuant to which the acquirer
of goods or the recipient of services will issue an invoice and the taxable person or foreign taxable person will

accept the invoice. The agreement must contain the procedure for the acceptance of each invoice by the taxable
person or foreign taxable person.
(6) An invoice may be issued on paper or, subject to acceptance by the acquirer of goods or the recipient of
services, by electronic means.
(7) The following shall be set out in an invoice:

1) the serial number and date of issue of the invoice;
2) the name and address of the taxable person and the person’s registration number as a taxable person;
3) the name and address of the acquirer of goods or the recipient of services;
4) the registration number of the acquirer of goods or the recipient of services as a taxable person if the
acquirer of goods or the recipient of services has tax liabilities upon the acquisition of goods or receipt of
services;
5) the name or a description of the goods or services;
6) the quantity of the goods or extent of the services;
7) the date of dispatch of the goods or provision of the services or the date of receipt of full or partial payment
for the goods or services if the date can be determined and differs from the date of issue of the invoice;
8) the price of the goods or services exclusive of value added tax and any discounts, if these are not included in
the price;
9) the taxable amount broken down by different rates of value added tax together with the applicable rates of
value added tax or the amount of supply exempt from tax;
10) the amount of value added tax payable, except in the cases provided by law. The amount of value added tax
shall be indicated in euros.
(8) In addition to the information listed in subsection 7 of this section, the following shall be set out in an
invoice:
1) where supply subject to value added tax at the rate of 0 per cent or supply exempt from tax is involved,
reference shall be made to the appropriate provision based on which such rate can be applied: to the appropriate
clause of subsection 3 or 4 of § 15 or the appropriate subsection and clause of § 16 of this Act, or to the
appropriate subparagraph of Article 132, 135, 146, 148, 151 or 156, or Article 136, 142, 152, 153, 159, 160,
346, 347, 382 or 37(3) of Council Directive 2006/112/EC, or where intra-Community supply of goods is
involved, reference to Article 138 of the Council Directive, and where transport of goods to the Azores or
Madeira, or from the Azores or Madeira to Estonia or another Member State is involved, reference to Article
142 of the Council Directive. Reference to the appropriate provision based on which the tax rate is applied need
not be set out in the invoice upon export of goods;
2) where the acquirer of goods or the recipient of services is liable to pay the tax, the reference ‘reverse charge’
if the place of supply of goods is not Estonia and in the cases specified in § 411of this Act;
3) where goods sold to a natural person of a third country are treated as exports (subsection 2 of § 5), reference
to subsection 2 of § 5 of this Act or Article 147 of Council Directive 2006/112/EC;
4) in the case of intra-Community transfer of a new means of transport, the particulars certifying that the
transferred goods are a new means of transport and reference to clause 2 of subsection 3 of § 15 of this Act or
subparagraph 138(2)(a) of Council Directive 2006/112/EC;
5) [Repealed – RT, I, 18.02.2014, 2 – entry into force 01.03.2014]
6) where special arrangements apply for imposing value added tax on travel services (§ 40), a notation
‘procedure for taxing the margin – travel agencies’;
7) where special arrangements apply for imposing value added tax on the resale of second-hand goods, original
works of art, collectors’ items and antiques (§§ 41 and 42), the reference ‘ procedure for taxing the margin –
second-hand goods’, ‘procedure for taxing the margin – works of art’or ‘ procedure for taxing the margin –
collectors’ items and antiques’ correspondingly;
RT, I, 18.02.2014, 2 – entry into force 01.03.2014]
8) if a foreign person engaged in business has designated a tax representative (§ 20), the registration number as
a taxable person and the name and address of the tax representative, and reference to subsection 6 of § 20 of this
Act or Article 204 of Council Directive 2006/112/EC;
9) upon preparing an invoice on the basis of subsection 5 of this section, the reference ‘self-billing’.
10) in the case of the implementation of the special arrangements for cash accounting for value added tax (§
44), the note "cash accounting of VAT ".

(81) The reference provided for in clauses 1, 3–5 and 8 of subsection 8 of this section may be replaced by
another clear and unambiguous notation.
(9) A simplified invoice may be issued, provided that the amount indicated in the invoice does not exceed160
euros exclusive of value added tax, in the following cases:
1) upon the provision of transport services for passengers;
2) in the case of invoices printed by parking meters, automated petrol stations and other similar machines.
(10) In the cases specified in subsection 9 of this section, at least the following information shall be set out in an
invoice:
1) the date of issue of the invoice;
2) the name of the taxable person and the person’s registration number as a taxable person;
3) the name or a description of the goods or services;
4) the taxable amount;
5) the amount of value added tax to be paid.
(11) A taxable person to whom an invoice is issued in compliance with the requirements listed in subsection
10 of this section shall indicate the name of the taxable person and the person’s registration number as a taxable
person on the invoice.
§ 38. Payment and receipt of value added tax
(1) A taxable person or taxable person with limited liability shall pay the amount of value added tax due by
the date of submission of the value added tax return. The person shall, pursuant to the same procedure, pay
any amount of value added tax which the person has indicated in an invoice or other sales document issued in
violation of provisions of law.
(2) Payment of value added tax upon the import of goods shall be subject to the procedure provided for by the
customs legislation. Upon the import of goods in the case specified in subsection 4 of § 6 of this Act, a person
shall submit information concerning the import of goods on a customs declaration form and shall pay value
added tax pursuant to the procedure provided for in the customs legislation.
(21) Upon notifying the tax authority in writing in advance, a taxable person may declare value added tax
calculated on import of goods in the value added tax return, provided that the tax authority has confirmed,
pursuant to subsection 23of this section, that the taxable person complies with the following conditions:
1) has been registered as a taxable person for at least preceding 12 consecutive months;
4) has not failed to submit tax returns on time within preceding 12 months;
5) has not had tax arrears within the preceding 12 months.
(22) Upon import of fixed assets the taxable person need not comply with the conditions specified in clause 1
of subsection 21of this section. In the case of non-compliance with the specified conditions, the taxable person
is required to provide a security to the tax authority at the request of the latter. The tax authority shall notify the
taxable person of the claim for a security in writing within five working days as of the receipt of a written notice
in accordance with subsection 21of this section.
(23) The tax authority shall verify the compliance of the taxable person with the conditions specified in
subsection 21of this section, taking into account the specification provided for in subsections 22and 27, and shall
confirm the compliance with the conditions of the taxable person within 30 days as of the receipt of a written
notice pursuant to subsection 21or notify of the non-compliance.
(24) Every month, the tax authority checks the continued compliance of the taxable person with the conditions
specified in subsection 21of this section, taking account of the specification provided for in subsections 22and
27, as of the confirmation of the compliance with the conditions of the taxable person provided for in subsection
23, and in the case of the non-compliance of the taxable person with them, the tax authority shall have the right
to suspend the right to declare the value added tax calculated on the import of the goods in the value added tax
return until the end of the following calendar month. The tax authority shall have the right to suspend the right
to declare the value added tax calculated on the import of the goods in the value added tax return during the tax
procedure.

(25) The right to declare the value added tax calculated on the import of goods in the value added tax return
shall be repealed on the basis of the notification of a taxable person in writing or upon the deletion of the taxable
person from the register as a taxable person.
(26) The tax authority may repeal the right to declare the value added tax calculated on the import of goods
in the value added tax return by a notice of assessment or if such right has been suspended for six consecutive
months on the basis of subsection 24of this section.
(27) In the case of fuel import, a taxable person who is a fuel seller within the meaning of the Liquid Fuel Act
needs not comply with the conditions specified in subsection 21of this section if the taxable person has the
obligation to provide a security upon import of fuel.
(3) A person specified in clause 2 of subsection 6 of § 3 of this Act shall pay value added tax by the twentieth
day of the month following the month in which the corresponding invoice or other sales document is issued.
(4) A person specified in clause 3 of subsection 6 of § 3 of this Act shall pay, pursuant to the procedure
established by the minister in charge of the policy sector, value added tax to the customs authorities within ten
calendar days as of the date of delivery to Estonia of the new means of transport acquired from another Member
State but not later than by the date of registration of a means of transport.
(5) Upon acquisition of excise goods from another Member State a person specified in clause 4 of subsection
6 of § 3 of this Act pays value added tax by the due date for payment of excise duty provided in the Alcohol,
Tobacco, Fuel and Electricity Excise Duty Act.
(51) A person specified in clauses 5 and 6 of subsection 6 of § 3 of this Act, who is not a taxable person, pays
value added tax without transfer of goods upon termination of tax storage or upon delivery of excise goods out
of the excise warehouse.
(6) Value added tax shall be paid into the state budget.
(7) The procedure for the payment of value added tax upon intra-Community acquisition of a new means of
transport by a person who is not registered as a taxable person or taxable person with limited liability shall be
established by a regulation of the minister in charge of the policy sector.
(8) Upon acquisition of excise goods from another member state by a person who is not registered as a taxable
person or a taxable person with limited liability and termination of the tax warehousing of the goods without
transfer of the goods by a person who is not registered as a taxable person or upon taking the excise goods out
of the excise warehouse the procedure for declaring and paying value added tax is established by a regulation of
the minister in charge of the policy sector..
Chapter 5
SPECIFIC PROVISIONS CONCERNING TAXATION
§ 39. Tax incentives applicable to foreign missions, diplomats, Union institutions or an agency or body
established under the Union law and armed forces of foreign states
(1) Value added tax shall not be imposed on the import of goods to a foreign diplomatic representation and
consular post, a special mission, a representation or headquarters of an international organisation recognised
by the Ministry of Foreign Affairs, a Union institution or an agency or body established under the Union law,
a diplomatic representative or consular agent of a foreign state accredited to Estonia (except for honorary
consul), a representative of a special mission and international organisation, as well as to a member of the
administrative staff of a diplomatic representation, consular post and special mission. Upon acquisition of goods,
except foodstuffs, or services in Estonia, value added tax paid on such goods or services shall be refunded to a
representation, institution, special mission, headquarters and natural person, except the Union institution or an
agency or body established under the Union law, on the basis of an invoice meeting the requirements provided
for in § 37 of this Act if, according to the invoice, the total value of the goods and services, including the value

added tax, makes up at least 64 euros. In the case of public utility services, telecommunications services and fuel
within the meaning of the Liquid Fuel Act, value added tax shall also be refunded if the value of the goods or
services is less than 64 euros.
(11) Value added tax shall not be imposed on the import of goods to the European Commission or an agency or
body established under the Union lawupon the performance of the tasks assigned to it by the Union law in order
to respond to the COVID-19 pandemic, unless those goods are imported for resale for consideration.
(12) If the conditions for tax exemption provided for in subsection 11of this section do not apply any longer,
the European Commission, agency or body which imports the goods under a tax exemption shall notify the tax
authority thereof and pay the value added tax on the goods in question if the conditions for exemption from the
value added tax cease to exist pursuant to the procedure and under the conditions established on the basis of
(2) Value added tax is not imposed on the import of goods to international military headquarters if the tax
incentives are laid down in an international agreement ratified by the Riigikogu and on import of goods
necessary for the armed forces of a NATO Member State participating in the common defence effortor a
Member State participating in the defence effort implemented for the implementation of Union measures within
the framework of the Common Security and Defence Policy, except Estonia, and the civilian staff accompanying
them and to their members. Tax exemption on the import of goods and the refund of the value added tax paid
upon acquisition of goods or services from Estonia is applied with regard to a member of the armed forces and
the civilian staff of a foreign state and the dependant thereof, to an employee of the contractual partner of the
armed forces of a foreign state, to a member of the international military headquarters and the dependent thereof
and to an employee of the contractual partner of the international military headquarters and the dependents
thereof and to the armed forces and civilian staff of a foreign state which is not a Member State or a NATO
Member State, to an international military educational institution if the tax incentives are laid down in an
international agreement ratified by the Riigikogu. Upon refund of the value added tax paid in Estonia upon
acquisition of goods or receipt of service the minimum rate of the total value provided in subsection 1 of this
section is applied with regard to the members of the international military headquarters and their dependents.
(3) The procedure for and conditions of exemption from value added tax and the procedure for and conditions
of refund of value added tax on goods imported to meet the needs of a representation, authority, special mission,
institution or an agency or body established under the Union law, specified in subsections 1−C0#3F12of this
section, and the armed forces and civilian staff accompanying them and a member thereof and the dependent
of the member, an employee of the contractual partner of the armed forces, headquarters, a member of the
headquarters and the dependent of the member and of an educational institution specified in subsection 2 of this
section shall be established by a regulation of the minister in charge of the policy sector.
(31) The format of applications for the refund of value added tax paid on goods acquired in Estonia shall be
established by a regulation of the minister in charge of the policy sector.
(4) On the proposal of the Minister of Foreign Affairs, exceptions to the provisions of subsection 1 of this
section may be made on the basis of the principle of reciprocity by a regulation of the Government of the
Republic.
(5) The right of a representation, authority, special mission, institution or an agency or body established
under the Union law and natural person, specified in subsections 1 and 11of this section, and members of an
international military headquarters and their dependents, specified in subsection 2 of this section, to apply
for exemption from or a refund of value added tax shall be approved by the Minister of Foreign Affairs or an
official authorised by him or her.
(6) The right of the armed forces and accompanying civilian staff and their member and the dependent of
the member, an employee of the contractual partner of the armed forces, headquarters, an employee of the
headquarters and the dependent of the employee and of an educational institution specified in subsection 2 of
this section to apply for exemption from or a refund of value added tax shall be approved by the minister in
charge of the policy sector of national defence or an official authorised by him or her.
§ 40. Special arrangements for imposing value added tax on travel services
(1) Special arrangements for imposing value added tax on travel services (hereinafter special arrangements)
are applicable to taxable persons who, acting in their own name, provide services directly related to travel
(hereinafter travel services) to travellers, including legal persons and agencies, and use goods acquired and
services received from other Estonian or foreign persons engaged in business in the provision of travel services.

(2) The special arrangements need not be applied to taxable persons who, acting in their own name, provide
travel services to other Estonian or foreign taxable persons for resale.
(3) The place of supply of travel services subject to value added tax under special arrangements is Estonia.
The place of supply of travel services is not Estonia if the services used in the provision of travel services are
received from another taxable person or person engaged in business and if the other person provides the services
in a third country. If a part of travel services is provided in a third country, Estonia shall not be deemed to be the
place of supply of those travel services which are related to the services provided in the third country.
(4) The taxable value of travel services subject to special arrangements shall be the difference between the total
amount to be paid for the services to a taxable person by the recipient of the services and the total cost, inclusive
of value added tax, to the taxable person of goods acquired and services received from other taxable persons or
persons engaged in business where these transactions are for the direct benefit of the recipient of the services,
and the difference shall then be reduced by the value added tax contained therein.
(5) On the basis of a reasoned written application from a taxable person, the tax authority may grant permission
to the taxable person to use, when calculating the taxable value of travel services, the average margin of the
calendar year prior to the provision of the services. The margin is the proportion of the total cost, inclusive of
value added tax, to a taxable person of goods acquired and services received from other taxable persons for the
direct benefit of the recipient of the services to the total amount to be paid for the services to the taxable person
by the recipient of the services. A taxable person that uses, with the permission of the tax authority, the average
margin of the calendar year prior to the provision of the travel services in the calculation of the taxable value
of the travel services, shall use the margin until the end of the calendar year and adjust the taxable value of the
travel services at the end of the calendar year for the entire calendar year, proceeding from the taxable value of
the travel services calculated pursuant to subsection 4 of this section.
(6) A taxable person that applies special arrangements shall not be entitled to the right to deduct from value
added tax calculated pursuant to subsection 4 or 5 of this section input value added tax paid by the taxable
person to another taxable person upon the acquisition of goods or receipt of services for the direct benefit of the
recipient of the services.
(7) A taxable person shall treat all services provided and goods transferred to a recipient of travel services
pursuant to special arrangements as a single travel service.
(8) If a taxable person applies special arrangements, the taxable person shall not indicate the amount of value
added tax paid upon the acquisition of goods or the receipt of services or calculated on the taxable value
determined pursuant to subsection 4 or 5 of this section on an invoice issued for travel services subject to special
arrangements.
(9) A taxable person that provides both travel services subject to special arrangements and services not subject
to special arrangements is required to keep separate records for travel services subject to special arrangements
and goods acquired or services received therefor and of other services not subject to special arrangements and
goods acquired or services received therefor.
(11) The procedure for adjustment, by taxable persons using an average margin, of the taxable value of travel
services shall be established by a regulation of the minister in charge of the policy sector.
§ 41. Special arrangements for imposing value added tax on resale of second-hand goods, original works
of art, collectors’ items and antiques
(1) A taxable person that acquires second-hand goods, original works of art, collectors’ items or antiques with
a view to resale and does not use the goods may, upon resale, apply the procedure for the calculation of taxable
value provided for in subsection 3 of this section on the condition that the taxable person acquired the goods:
1) from a person of Estonia or another Member State who is not a taxable person;
2) from a taxable person of Estonia or another Member State who did not add value added tax to the price of
the goods upon transfer of the goods and who could not deduct input value added tax paid upon acquisition of
the goods;
3) from a taxable person of Estonia or another Member State, in so far as the resale of second-hand goods,
original works of art, collectors’ items or antiques by that other taxable person was subject to value added tax in
accordance with special arrangements provided for in this section.
(2) “Second-hand goods” means movables which have been used and which are suitable for further use as
they are or after repair, other than original works of art, collectors’ items or antiques and other than precious

metals or precious stones. “Original works of art” means the goods referred to in Part A of Annex IX to Council
Directive 2006/112/EC, thereby taxable persons shall have the option of not considering the items mentioned in
points (5)-(7) of Part A of Annex IX to Council Directive 2006/112/EC as “original works of art”. “Collectors’
items” means philately items (CN code 9704 00 00) and collections and collectors’ pieces of zoological,
botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic
interest (CN code 9705 00 00). “Antiques” means objects which are more than 100 years old (CN code 9706 00
00).
(3) In the case of the resale of second-hand goods, original works of art, collectors’ items or antiques, the
taxable value of supply shall be the difference between the sales price and purchase price of the goods, which
has been reduced by the value added tax contained therein. If the procedure for calculating the taxable value
provided for in the first sentence of this subsection is difficult to follow in respect of each individual item of
second-hand goods, the tax authority may, based on a reasoned written request, grant the taxable person the right
to calculate the taxable amount to be declared in the taxable period in the case of the resale of those goods, on
the basis of the difference between the resale and purchase prices of the specified goods resold and purchased in
the taxable period, less the value added tax contained therein. If the taxable value to be declared in the taxable
period is negative, it is not reflected in the value added tax return and is carried forward to the next taxable
period in the daily accounting of the value added tax of the taxable person. If the taxable amount calculated in
accordance with the procedure provided in this subsection is positive, it shall be reduced to zero by carrying
forward the negative taxable amount from previous taxable periods.
(4) A taxable person that applies the procedure for the calculation of taxable value set out in subsection 3 of this
section shall not indicate the amount of value added tax paid upon the acquisition of goods or calculated on the
taxable value determined pursuant to subsection 3 of this section on an invoice or other sales document issued.
(5) If a taxable person has notified the tax authority accordingly, the person may also resell the following goods
under the procedure for calculating taxable value provided for in subsection 3 of this section:
1) original works of art, collectors’ items and antiques imported by the person;
2) original works of art sold to the taxable person by the author or the copyright holder.
(6) A taxable person that utilises the option specified in subsection 5 of this section shall observe the procedure
for calculating taxable value provided for in subsection 3 of this section upon the resale of the goods specified in
subsection 5 of this section for at least two calendar years as of taking up the option specified in subsection 5 of
this section.
(7) In the case of the supply of original works of art, collectors’ items or antiques imported by a taxable person,
the taxable value calculated pursuant to subsection 1 of § 13 of this Act plus the value added tax calculated on
the taxable value is deemed to be the purchase price.
(9) A taxable person does not have the right to deduct value added tax pursuant to the procedure for calculating
taxable value provided for in subsection 3 of this section upon the taxation of supply effected by the taxable
person, where the person paid the value added tax on the following:
1) the import of original works of art, collectors’ items or antiques;
2) the acquisition of original works of art from the author or the copyright holder.
(10) A taxable person is required, under the procedure for calculating taxable value provided for in subsection
3 of this section, to keep separate records of the acquisition and transfer of goods transferred. A taxable person
must have documents certifying the acquisition of goods from a person specified in subsection 1 of this section
and the compliance of the goods with the criteria set out in subsection 2 of this section.
§ 411. Special arrangements for imposing value added tax on immovables, scrap metal, precious metal
and metal products
(1) If a taxable person transfers the goods specified in subsection 2 of this section to another taxable person, the
acquirer of the goods shall pay the sales price exclusive of value added tax to the transferor. The acquirer of the
goods shall calculate the amount of the value added tax mentioned on the invoice issued for the transaction as
the amount of value added tax to be paid by the acquirer instead of the transferor.
(2) The special arrangements provided in this section shall apply for the supply of the following goods:
1) immovable or part thereof about adding a value added tax to a taxable value of which a taxable person is
required to notify the tax authority pursuant to subsection 3 of § 16 of this Act;
2) scrap metal within the meaning of the § 104 of the Waste Act..
3) investment gold about including a value added tax in the taxable amount of which a taxable person is
required to notify the tax authority pursuant to subsection 3 of § 16 of this Act.

4) precious metal for the purposes of the Precious Metal Articles Act, except for investment gold and metal
material containing precious metals, including waste containing precious metals, if they are transferred to a
taxable person not holding waste permit.
5) metal products with CN-codes 7208-7220 (except products with code 721691, welding wire and welding
rods) 7222, 7225, 7226, 7228 (except welding rods), 73011000, 730300–7306 (except ventilation, aspiration,
smoke and rainwater pipes), 73081000, 73082000, 73121061, 73121069, 731420 and 73143900, which
are specified in the Commission Implementing Regulation (EU) 2015/1754 amending Annex I to Council
Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ
L 285, 30.10.2015, pp. 1–926).
(3) Upon acquisition of the goods specified in subsection 2 of this section the acquirer of the goods shall record
the value added tax of the taxable transaction and the amount of value added tax to be paid in the value added
tax return during the period of the receipt of the invoice for such goods.
(4) In the case specified in subsection 1 of this section the purchaser deducts the input value added tax from the
calculated value added tax pursuant to the provisions of this Act in the same taxation period where the purchaser
calculates the amount of the value added tax as the value added tax paid by the purchaser.
(5) The transaction specified in subsection 1 of this section must be set out on the invoice separately with the
reference „reverse charge“. If the supply has not been fully effected by the time of submission of the invoice
pursuant to § 11 of this Act, a separate invoice shall be issued for the transaction specified in subsection 1 of this
section with the reference „reverse charge“.
§ 42. Special arrangements for imposing value added tax on sale of second-hand goods, original works of
art, collectors’ items and antiques at public auctions
(1) In the case of the sale of second-hand goods, original works of art, collectors’ items or antiques at a public
auction, the taxable value of the supply of the organiser of the auction shall be the difference between the sales
price and the price paid to the principal which has been reduced by the value added tax contained therein.
(2) The sales price of the goods is the amount paid by the purchaser to the organiser of the auction on the basis
of an invoice or other sales documents issued by the organiser. The sales price of the goods shall include the
price of the goods at the public auction and other amounts payable by the purchaser of the goods to the organiser
of the auction in connection with the acquisition of the goods.
(3) The price payable to the principal is equal to the difference between the price of the goods at the public
auction and the commission obtained or to be obtained by the organiser of the public auction from the principal
under the contract.
(4) The organiser of a public auction shall not indicate the amount of value added tax calculated on the taxable
value determined pursuant to subsection 1 of this section on an invoice or other sales document issued to a
purchaser.
(5) The procedure for calculating taxable value provided for in subsection 1 of this section shall be applicable if
the organiser of the public auction acts on the basis of a commission contract concluded with a person specified
in clauses 1–3 of subsection 1 of § 41 of this Act, whereby commission is payable on the sale of goods at the
public auction.
(6) A taxable person acting as an organiser of an auction to whom goods are delivered under a contract
specified in subsection 5 of this section shall issue a statement to the principal of the person setting out the price
of the goods at the public auction and the amount representing the price of the goods at the public auction less
the commission payable by the principal. The statement shall also serve as an invoice issued by the principal to
the organiser of the public auction.
§ 43. Special arrangements for imposing value added tax on services, intra-Community distance selling
and transfer of goods through online marketing
(1) A taxable person and a third country person engaged business (hereinafter in this chapter a person
implementing special arrangements) may implement special arrangements for imposing value added tax
(hereinafter in this chapter special arrangements) specified in this section upon imposing the value added tax
(hereinafter in this chapter special arrangements) on the services, intra-Community distance selling and transfer

of goods through online marketplace (hereinafter goods ands services covered by special arrangements) on
condition that:
1) a taxable person whose company has a seat in Estonia provides services with the place of supply is in
another Member State to a person who is not registered as a taxable person or a taxable person with limited
liability;
2) a taxable person whose company has a seat outside the Community but whose permanent business
establishment is located in Estonia provides service with the place of supply in another Member State to a
person, who is not registered as a taxable person or a taxable person with limited liability;
3) a third country person engaged in business, whose company has a seat outside the Community and who has
no permanent business establishment in the Community, provides services to a person who is not registered as a
taxable person or a taxable person with limited liability;
4) a taxable person whose company has a seat in Estonia carries out intra-Community distance selling;
5) a taxable person whose company has a seat in Estonia enables a taxable person whose company has a seat
outside the Community and who does not have a permanent business establishment in the Community to carry
out intra-Community distance selling through online marketplace;
establishment is in Estonia carries out intra-Community distance selling;
establishment is in Estonia enables a taxable person whose company has a seat outside the Community and who
does not have a permanent business establishment in the Community to carry out intra-Community distance
selling through online marketplace;
8) a taxable person whose company has a seat outside the Community and who does not have a permanent
business establishment in the Community carries out intra-Community distance selling from Estonia;
business establishment in the Community enables a taxable person whose company has a seat outside the
Community and who does not have a permanent business establishment in the Community to carry out intra-
Community distance selling from Estonia through online marketplace;
10) a taxable person whose company has a seat in Estonia enables a taxable person whose company has a
seat outside the Community and who does not have a permanent business establishment in the Community to
transfer goods to a person who is not registered as a taxable person or a taxable person with limited liability if
the delivery of the goods transferred begins and ends in the same Member State, including Estonia;
establishment is in Estonia enables a taxable person whose company has a seat outside the Community and
who does not have a permanent business establishment in the Community to transfer goods located in the
Community through online marketplace to a person not registered as a taxable person or a taxable person with
limited liability if the delivery of the goods to be transferred to the acquirer begins and ends in the same Member
State, including Estonia;
business establishment in the Community enables, through online marketplace, a taxable person whose company
has a seat outside the Community and who does not have a permanent business establishment in the Community
to transfer goods located in Estonia to a person who is not registered as a taxable person or a taxable person with
limited liablity in Estonia.
(2) Special arrangements shall be applied to the taxation of all the goods and services covered by special
arrangements.
(3) A taxable person whose company has a seat or permanent business establishment in Estonia shall not
implement special arrangements upon provision of such service whose place of supply is in Estonia or in
another Member State where is located his or her permanent business establishment.
(4) If a taxable person whose company has a seat outside the Community and whose permanent business
establishment is in Estonia and another Member State has chosen to implement special arrangements in Estonia,
such decision shall be binding on the taxable person in the calendar year in which the implementation of special
arrangements begins and in two consequent calendar years.
(5) If a taxable person whose company has a seat outside the Community and who does not have a permanent
business establishment in the Community carries out intra-Community distance selling from Estonia and another
Member State or enables a taxable person whose company has a seat outside the Community and who does not
have a permanent business establishment in the Community to transfer goods located in Estonia to a person who
is not registered as a taxable person or a taxable person with limited liability in Estonia and another Member
State, and has chosen to implement special arrangements in Estonia, such decision shall be binding on the
taxable person in the calendar year in which the implementation of special arrangements begins and in two
consequent calendar years.
(6) A taxable person, who wishes to implement special arrangements or a third country person engaged in
business specified in clause 3 of subsection 1 of this section, who wishes to register in Estonia on the basis of
special arrangements, shall submit a petition therefor via the electronic portal.
(7) The tax authority shall assign a registration number to a third country person engaged in business for the
implementation of a specific special arrangement and shall notify the person thereof electronically within five
working days as of the receipt of the petition.

(8) The special arrangements shall be implemented as of the first day of the quarter which is following the
quarter when the taxable person submitted a petition to the tax authority for the implementation of special
arrangements or the third country person engaged in business was registered.
(9) If a person transfers goods or provides a service covered by special arrangements before the date specified
in subsection 8 of this section, the special arrangements shall be implemented as of the first day of the
transaction covered by special arrangements on condition that the person has submitted a petition for the
implementation of special arrangements at the latest on the tenth date of the month following the month of the
transfer of the goods or provision of services covered by special arrangements.
(10) A person implementing special arrangements shall submit a value-added tax return for the goods and
services covered by special arrangements for each quarter through the electronic portal on the website of the tax
authority. The value added tax return for goods and services covered by special arrangements shall be submitted
by the end of the first month of the next quarter. The person implementing special arrangements shall pay the
amount of the value added tax payable by the date of submission of the value added tax return specified.
(11) Where a taxable person implementing special arrangements has a permanent business establishment in
another Member State from which the person provides services to a person who is not registered as a taxable
person or a taxable person with limited liability, the place of supply of which is elsewhere in the Member State
where the taxable person does not have a permanent business establishment, the supply of such services is
declared on the value added tax return of the goods and services covered by special arrangements.
(12) Where goods and services covered by special arrangements have been paid for in a currency other than
the euro, in order to express the necessary data in euros on the value added tax return for the goods and services
covered by special arrangements, the exchange rate of the euro is applied, determined by the European Central
Bank on the last day of the quarter preceding the quarter in which the value added tax return is submitted, or if it
is not published, the exchange rate of the next publication date.
(13) Changes in the value added tax return for goods and services covered by special arrangements shall be
presented in the relevant value added tax return for the current quarter during three years as of the date of
submission of the original declaration, indicating the Member State in which the goods were transferred or
services provided under special arrangements and the period and amount of the value added tax for which the
change is necessary.
(14) A person implementing special arrangements may not, relating to its taxable activities covered by special
arrangements, deduct the value added tax paid in the Member State to which specific special arrangements are
implemented, as the input value added tax in respect of the person’s taxable activities covered by the special
attangement but has the right to claim a refund thereof from the tax authorities of the relevant Member State.
(15) A person implementing special arrangements is required to keep for ten years, as of 31 December of the
year of transaction, the following data:
1) the Member State to which the goods or services were transferred;
2) a description and quantity of the transferred goods or the type of service provided;
3) the date of transfer of the goods or provision of the service;
4) the taxable amount and the currency used;
5) subsequent increase or decrease of the taxable amount;
6) the applicable value added tax rate;
7) the amount of the value added tax payable and the currency used;
8) the date and amount of the receipt of payments received;
9) advance payments received before the transfer of goods or provision of a service;
10) in the case of the issue of an invoice, the information contained in the invoice;
11) in the case of a service, information which is used to determine the location or residence of the customer
and, in the case of goods, information which is used to determine the place of despatch and destination of the
delivery of goods to the consignee;
12) evidence of possible return of the goods, including the taxable amount and the applicable value added tax
rate.
(16) A person implementing special arrangements is required to make the information specified in subsection
15 of this section immediately available electronically at the request of the tax authority.
(17) A person implementing special arrangements shall notify the tax authority via the electronic portal on
the webpage of the tax authority of the termination of the transfer of goods or provision of services covered by
special arrangements, of the change in their activities in such a manner that they no longer fulfil the conditions
necessary for implementation of special arrangements and the change in the data presented in the petition,
specified in subsection 6 of this section, by the tenth date of the month following the month of changes. The
tax authority shall be notified of the termination of the implementation of special arrangements if the person
continues to transfer goods or provide services covered by special arrangements, at least 15 days before the end
of the quarter in which the person intends to terminate the implementation of special arrangements.

(18) The tax authority shall terminate the implementation of special arrangements to a taxable person or delete a
third country person engaged in business from the register if at least one of the following circumstances exists:
1) the person implementing special arrangements has declared that the person no longer transfers goods or
provides services covered by special arrangements;
2) the person implementing special arrangements has not transferred the goods or provided the services taxable
under special arrangements for two years;
3) the person implementing special arrangements no longer complies with the conditions for the
implementation special arrangements;
4) the person implementing special arrangements has repeatedly failed to comply with the requirements
established for the implementation of special arrangements.
(19) The tax authority shall send a decision to terminate the implementation of special arrangements with
regard to the person or to delete the person electronically to the person implementing special arrangements.
The decision shall enter into force on the first day of the quarter following the quarter in which the decision
was sent. If the termination of special arrangements is related to the change of the seat or permanent business
establishment of the person, the decision shall take effect on the date of that change. If the termination of the
implementation of special arrangements or the deletion from the register of a person implementing special
arrangements is related to the repeated failure of that person to comply with the requirements established for the
implementation of special arrangements, the decision shall enter into force on the day following its electronic
transmission.
(20) If the tax authority terminates the implementation of special arrangements to a taxable person or deletes
a third country person engaged in business because the person has repeatedly failed to comply with the
requirements established for the implementation of special arrangements, the person shall not have the right to
implement special arrangements and the special arrangements specified in § 431of this Act within two years as
of the quarter following the quarter in which the decision to terminate implementation of special arrangements
enter into force.
(21) For the purposes of this section, non-compliance with the requirements established for the implementation
of special arrangements is repeated if at least one of the following circumstances occurs:
1) the tax authority has electronically issued reminders to the person implementing special arrangements for
three immediately preceding quarters of the obligation to submit value added tax declarations for goods and
services covered by special arrangements, but these declarations have not been submitted with regard to any
relevant quarter within ten days as of the sending of the reminder;
2) the tax authority has issued reminders of the value added tax arrears electronically to the person
implementing special arrangements for three immediately preceding quarters, but the person has not paid the
amount of value added tax due for any relevant quarter within ten days as of sending the reminder, unless the
unpaid amount is less than 100 euros per quarter;
3) at the request of the tax authority and one month after the reminder was sent by the tax authority, the person
implementing special arrangementa has not made electronically available the information specified in subsection
15 of this section.
(22) A third country person engaged in business, specified in clause 3 of subsection 1 of this section, who has
chosen to use special arrangements, cannot appoint a tax representative to himself.
§ 431. Special arrangement for taxation of distance selling of goods imported from third Countries
(1) The special arrangements for taxation of distance selling of goods imported from a third country (hereinafter
in this section special arrangements) apply to the consignment of goods the actual value of which does
not exceed 150 euros in the case of distance selling of goods imported from a third country. The special
arrangements do not apply to excise goods.
(2) The following persons may implement special arrangements (hereinafter in this section person
implementing special arrangements):
1) a taxable person whose company has a seat in Estonia and who carries out distance selling of goods
imported from a third country;
establishment is located in Estonia and who carries out distance selling of goods imported from a third country;
3) a taxable person whose company has a seat in Estonia and who enables the distance selling of goods
imported from a third country through an online marketplace;
establishment is in Estonia and who enables the distance selling of goods imported from a third country through
an online marketplace;
5) a taxable person specified in clauses 1–4 of this subsection and a third country person engaged in business
who does not have a seat or permanent business establishment in the Community, or a taxable person of another
Member State, who carries out distance selling of goods imported from a third country or enables distance
selling of goods imported from a third country through an online marketplace and who is represented by an
intermediary;
6) a third country person engaged in business, who does not have a seat or a permanent business establishment
in the Community, with whose country of residence the Union has concluded a mutual assistance contract

concerning administrative cooperation, the fight against fraud and the recovery of claims related to the value
added tax, and who carries out distance selling of goods from their country of residence.
(3) For the purposes of this section, an intermediary is a taxable person whose company has a seat in Estonia
and who has been appointed by the person implementing special arrangements as the person who, for and on
behalf of him, is required to perform the obligations provided for in special arrangements. A person who is
solvent and has an impeccable reputation and who has no tax debt has the right to act as an intermediary.
(4) A person implementing special arrangements is required to apply special arrangementss to the distance
selling of all the goods imported from a third country.
(5) If a taxable persoon, whose company has a seat outside the Community but whose permanent business
establishment is in Estonia and another Member State, has chosen to implement special arrangements in Estonia,
such decision shall be binding on the taxable person in the calendar year of commencement of implementation
of special arrangements and in two consequent calendar years.
(6) A person implementing special arrangements may appoint one intermediary at a time.
(7) The time of the supply of distance selling of goods subject to taxation under special arrangements is the day
on which the person implementing special arrangements has received confirmation of payment for the goods or
payment obligation or notice of payment authorization.
(8) A taxable person, a third country person or an intermediary who wishes to commence the implementation
of special arrangements shall submit a petition for that purpose on the website of the tax authority through an
electronic portal.
(9) In order to implement special arrangements, the tax authority shall assign a registration number to a taxable
person, a third country person and an intermediary for each person whom he or she has been appointed to
represent. The intermediary shall be given a registration number as a taxable person for and on behalf of the
person implementing special arrangements for the performance of the obligations provided for in special
arrangements. The tax authority shall notify the person of the registration number electronically. The specific
registration number shall only be used for specific special arrangements.
(10) The right to implement special arrangements begins as of the day when the person implementing special
arrangements or the intermediary has been given the registration number specified in subsection 9 of this
section.
(11) A person implementing special arrangements or an intermediary shall submit the value added tax return
for the distance selling of goods imported from a third country on a monthly basis through the electronic
portal on the website of the tax authority. The value added tax return for the distance selling of imported goods
shall be submitted by the end of the month following the month of supply. The person implementing special
arrangements or the intermediary is required to pay the amount of the value added tax due by the date of
submission of the value added tax return for the distance selling of imported goods.
(12) Amendments to the value added tax return for the distance selling of imported goods shall be submitted
on the relevant value added tax return for the current month within three years as of the date of the original
declaration, indicating the Member State, the period for which the submitted value added tax return is amended
and the amount of the value added tax in which amendment is necessary.
(13) If the goods covered by special arrangements have been paid for in a currency other than the euro, for
expressing the necessary data in euros in the value added tax return for distance selling of goods imported from
a third country, the exchange rate of the euro determined by the European Central Bank valid on the last day of
the month preceding the month in which the value added tax return was submitted or, if the exchange rate of that
day is not published, the exchange rate of the next date of publication.
(14) A person implementing special arrangements may not, relating to the taxable activities covered by special
arrangements, deduct value added tax, paid in the Member State with regard to which special arrangements are
implemented, as input value added tax from the value added tax payable, but the person shall have the right to
apply to the tax authority of the relevant Member State for a refund thereof.
(15) A person implementing special arrangements and an intermediary are required to keep the following
information for each of their principals for a period of ten years as of 31 December of the year in which the
transaction takes place:
1) the Member State to which the goods are delivered;
2) the description and quantity of the goods;
3) the date of supply of the goods;
4) the taxable amount in euros;

5) subsequent increase or decrease of the taxable amount;
6) the applicable value added tax rate;
7) the amount of value added tax payable in euros;
8) the date and amount of the receipt of payments received in euros;
9) upon issue of an invoice the information contained in the invoice;
10) information used to determine the place of despatch and destination of the goods to the consignee;
11) evidence of possible return of the goods, including the taxable amount and the applicable value added tax
rate;
12) order number or transaction number;
13) the number of the consignment if the person implementing special arrangements is directly related to the
transfer of the goods.
(16) A person implementing special arrangements or an intermediary is required to make the information
specified in subsection 15 of this section immediately available electronically at the request of the tax authority.
(17) A person implementing special arrangements or an intermediary shall notify, via the electronic portal
on the webpage of the tax authority, of the termination of the implementation of special arrangements, of the
change of their activities activities in such a manner that they no longer comply with the conditions provided
for the implementation of special arrangements, and the change in the data submitted in the petition specified
in subsection 8 of this section by the tenth date of the month following the month of changes. The tax authority
shall be notified of the termination of the implementation of special arrangements for at least 15 days before the
end of the month preceding the month in which the person intends to terminate the implementation of special
arrangements.
(18) The tax authority shall delete the person implementing special arrangements from the register if at least
one of the following circumstances occurs:
1) the person implementing special arrangements has notified the tax authority that he does not carry out
distance selling of goods imported from a third country;
2) the person implementing special arrangements has not carried out distance selling of goods imported from a
third country on the basis of special arrangements for two years;
3) the person implementing special arrangements no longer complies with the conditions for the
implementation of special arrangements;
4) the person implementing special arrangements has repeatedly failed to comply with the requirements
established for the implementation of special arrangements.
(19) The tax authority shall delete the intermediary and the person represented by that intermediary from the
register if at least one of the following circumstances exists:
1) the intermediary has not acted as an intermediary for two consecutive quarters;
2) the intermediary does not comply with the conditions for acting as an intermediary;
3) the intermediary has repeatedly failed to comply with the requirements established for the implementation of
special arrangements.
(20) The tax authority shall delete the person represented by the intermediary from the register if at least one of
the following circumstances exists:
1) the intermediary has informed the tax authority that the person represented by the intermediary no longer
carries out distance selling of goods imported from a third country;
2) the person has not carried out distance selling of goods imported from a third country on the basis of special
arrangements within two years;
3) the person no longer complies with the conditions for the implementation of special,arrangements;
4) the person has repeatedly failed to comply with the requirements established for the implementation of
special arrangements;
5) the intermediary has informed the tax authority that the intermediary of the person concerned no longer
represents the person concerned.
21) The tax authority shall send electronically the decision to delete the person from the register to the person
implementing special arrangements and to the intermediary. The decision shall enter into force on the first day
of the month following its issue. If the deletion from the register of a person implementing special arrangements
or of an intermediary is related to the change of the seat or permanent business establishment of the person
implementing special arrangements or the intermediary, the decision shall enter into force on the date of that
change. If the deletion from the register of the person implementing special arrangements or the intermediary is
related to repeated failure by the person implementing special arrangements or the intermediary to comply with
the requirements established for the implementation of special arrangements, the decision shall enter into force
on the day following its electronic transmission.
(22) If the tax authority removes the person implementing special arrangements from the register because
the latter has repeatedly failed to comply with the requirements established for the implementation of
special arrangements, the person shall not have the right to implement special arrangements and the special
arrangementss provided for in § 43 of this Act within two years as of the month following the month of
the entry into force of the decision to delete from the register. If the tax authority removes the intermediary
from the register because the latter has repeatedly failed to comply with the requirements established for the
implementation of special arrangements, the person shall not have the right to act as an intermediary for two
years as of the beginning of the month when the intermediary was deleted from the register.

(23) The number assigned for the implementation of special arrangements on the basis of subsection 9 of this
section shall be valid for up to two months after the entry into force of the decision to delete the person from the
register only in the case of transactions covered by special arrangements, which have been made before the entry
into force of the decision. The provision shall not be applied with regard to the person implementing special
arrangements, who has been deleted from the register for a repeated failure to comply with the requirements
established for the implementation of special arrangements, including with regard to the person whose
intermediary has been deleted from the register for a repeated failure to comply with the requirements specified
above.
(24) For the purposes of this section, non-compliance with the requirements established for the implementation
of special arrangementss is repeated if at least one of the following circumstances occurs:
1) the tax authority has issued reminders electronically to the person implementing special arrangements or to
the intermediary with regard to three months immediately preceding the obligation to submit the value added tax
return for the distance selling of imported goods, but these declarations have not been submitted for any relevant
month within ten days as of the sending of the reminder;
2) the tax authority has electronically issued reminders of the value added tax debt to the person implementing
special arrangements or to the intermediary for three immediately preceding months, but the person has not
paid the amount of the value added tax payable for any relevant month within ten days as of the sending of the
reminder, except in the case the unpaid amount is less than 100 euros for each month;
3) upon the request of the tax authority and one month after the reminder was sent by the tax authority, the
person implementing special arrangements or the intermediary has not made the information specified in
subsection 15 of this section electronically available.
§ 432. Special arrangements for declaration and payment of value added tax on imported goods
(1) The special arrangements for declaring and paying value added tax on goods imported from a third country
(hereinafter in this section special arrangements) shall be applied to imported consignments whose actual value
does not exceed 150 euros and to which the special arrangements for distance selling of goods imported from a
third country do not apply. The special arrangements shall not be applied to excise goods.
(2) Special arrangements may be implemented by a taxable person (hereinafter in this section person
implementing special arrangements), who:
1) submits to the customs authorities a customs declaration for imported goods as an indirect representative on
behalf of the consignee of the goods;
2) is the possessor of goods within the meaning of the Customs Code;
3) delivers the goods to the consignee located in Estonia.
(3) A person implementing special arrangements shall collect the value added tax from the person to whom the
goods are sent and on behalf of whom the customs declaration is submitted.
(4) A person implementing special arrangements shall pay within a calendar month, on behalf of the consignee,
the amount of the value added tax payable determined on the customs declarations submitted to the tax authority
on the basis of the summary declaration by the 16th date of the following month. The summary declaration
shall be prepared by the tax authority on the basis of the customs declarations submitted by the person during
the calendar month and shall be submitted to the person at the latest on the first day of the month following
the month of submission of the customs declarations. The amount payable on the summary declaration shall
be adjusted in accordance with the changes in the data of the customs declarations submitted by the person in
previous periods.
(5) The value added tax rate of 20 per cent shall be applied to the taxation of an imported consignment under
special arrangements.
(6) A person implementing special arrangements is required to make electronically available additional
documents related to the customs declaration specified in subsection 4 of this section at the request of the tax
authority.
§ 44. Special arrangements for cash accounting for value added tax
(1) A taxable person whose taxable supply did not exceed 200,000 euros in the previous calendar year or
as of the beginning of the current calendar year may implement special arrangements in cash accounting for
value added tax (hereinafter special arrangement). A person shall notify in writing the tax authority about the
taxation period from which the person shall commence using special arrangements either upon registration as a
taxable person or at the latest during the taxation period prior to implementation of special arrangements. The
calculation of the threshold of the taxable supply does not take into account the transfer of fixed assets and the
incidental transfer of immovable as good.

(2) A person that wishes to implement special arrangement shall keep records of the registration obligation
threshold specified in 19 (1) of this Act on the cash basis. Value added tax shall be added to the transaction with
which the threshold is exceeded in the extent of the entire transaction.
(3) Upon using special arrangements the day when the act specified in 11 (1) 2) or 3) was performed is deemed
the time of supply.
(4) Upon transfer of goods free of charge by a taxable person that uses special arrangement, the date on which
the goods are dispatched or made available to the purchaser shall be the time of supply.
(5) [Kehtetu – RT I, 09.12.2021, 1 – jõust. 01.07.2022]
(6) If the dispatched goods and services provided are not paid for and the taxable person that uses special
arrangement is deleted from the register of taxable persons the supply is deemed to have been effected in he
taxation period for which the last value added tax return is to be submitted.
(7) Upon implementation of special arrangements the entitlement to the deduction of input value added tax on
goods acquired or service provided arises after payment for the goods or services. Upon partial payment for the
goods acquired or service provided the entitlement to the deduction of input value added tax arises to the extent
in which the goods or services are paid for.
(8) To discontinue special arrangements a taxable person shall notify the tax authority in writing at the latest
during the taxation period prior to the discontinuation and in the case provided in subsection 9 of this section at
the latest in the first taxation period from which the implementation of special arrangement was discontinued.
(9) A taxable person is required to discontinue implementation of special arrangements if the supply of the
taxable person exceeds 200,000 euros as of the beginning of the calendar year. The special arrangements shall
not be implemented as of the first date of the calendar month following the generation of the supply. Upon
keeping record of the threshold of the taxable supply the transfer of fixed assets and the incidental transfer of
immovable as goods shall not be taken into account.
(10) After termination of the implementation of special arrangement a taxable person calculates the value
added tax on goods dispatched and made available and services provided and the input value added tax on
goods acquired and services received during the period of implementing special arrangements in the procedure
provided in this section. The general procedure of value added tax accounting shall be applied to the supply that
was effected before implementation of special arrangements and the calculation of the input value added tax on
goods acquired and service received.
(11) Special arrangements are not implemented in case of the following transactions and acts:
1) import of goods;
2) intra-Community supply and acquisition;
3) provision to a taxable person or to a taxable person with limited liability of another Member State of such
service specified in clause 9 of subsection 4 of § 10 of this Act the place of supply of which is not Estonia;
4) receipt from a foreign person engaged in business of such service the place of supply of which is not
Estonia;
§ 441. Tax warehousing
(1) Tax warehousing means placing the Union goods specified in Annex V to Council Directive 2006/112/
EC in a place approved by the tax authority for the purpose of application of value added tax incentives. A tax
warehouse is a place where tax warehousing is carried out.
(2) The keeper of a tax warehouse shall provide security in order to guarantee performance of tax obligations
which may arise with regard to the goods stored in the tax warehouse. In the cases not regulated in the Taxation
Act the provisions concerning customs debt provided for in customs legislation shall be applied to the provision,
acceptance, release and use of the security and the calculation of its amount.

(3) A permit issued by the tax authority is required for operating a tax warehouse. A person wishing to operate a
tax warehouse shall submit a written application containing the information necessary for obtaining a permit for
operating a tax warehouse.
(4) The tax authority shall issue a permit for operating a tax warehouse if the following conditions are met:
1) the accounting of the applicant enables the tax authority to check the activities of the applicant;
2) the applicant keeps accurate accounts concerning the movement of the goods;
3) the applicant has no tax arrears;
4) the applicant has submitted accurate data to the tax authority;
5) the application is economically justified.
(5) The tax authority may refuse to issue a permit for operating a tax warehouse if, within a period of six
months before the date of submission of the application, the applicant has been punished for a misdemeanour
provided by §§ 154 or 156 of the Taxation Act, or the applicant has committed a criminal offence specified in
§§ 3891or 3892of the Penal Code if information concerning the punishment has not been expunged from the
criminal records database.
(6) The keeper of a tax warehouse shall keep stock records of all the goods admitted in the tax warehouse in a
form approved by the tax authority. Goods shall be entered in the warehouse stock records without delay after
the relevant person brings the goods in the tax warehouse. The stock records must enable the tax authority to
identify the goods, and must record the transactions carried out with the goods as well as the movements of the
goods.
(7) The goods are deemed to be admitted in the tax warehouse after they have been entered in the warehouse
stock records. Tax warehousing is deemed to be terminated after the goods have been deleted from the
warehouse stock records.
(8) If as a result of processing, goods no longer belong to the list of goods specified in Annex V to Council
Directive 2006/112/EC, the tax warehousing of the goods shall be immediately terminated.
(9) Goods which are admitted in a tax warehouse may be transferred to another tax warehouse without
suspending the tax warehousing. The keeper of the sending tax warehouse is liable for the performance of the
tax obligation until the goods are entered in the stock records of the other tax warehouse. If goods are unlawfully
taken out of the place prescribed for tax warehousing, the keeper of the tax warehouse and the person who
took the goods out shall bear solidary liability for the performance of the tax obligation provided in clause 5 of
(10) Goods missing from a tax warehouse are deemed to be goods unlawfully taken out of the place prescribed
for tax warehousing. Upon comparing the results of measurements of liquids or bulk with the data submitted
concerning such goods, the tax authority may consider the measurement uncertainty of the measurement
process. If goods are lost to an extent which exceeds the measurement uncertainty, the warehouse keeper must
prove to the tax authority that the loss occurred by virtue of unforeseeable circumstances, a natural process or
the particular nature of the goods.
(11) The tax authority may suspend a permit for operating a tax warehouse for up to two calendar months and
set a term for elimination of the differences based on which the permit was suspended, for compliance with the
requirements of the tax authority or for taking the goods out of the tax warehouse, if:
1) within a period of six months before the date of suspension of the permit, the warehouse keeper has been
punished for a misdemeanour provided by §§ 154 or 156 of the Taxation Act or the warehouse keeper has
committed a criminal offence specified in §§ 3891 or 3892 of the Penal Code;
2) the keeper of the warehouse has tax arrears;
3) false information has been submitted upon application for the permit;
4) the operation of the tax warehouse does not conform to the requirements for operating a tax warehouse;
5) the obligation to provide a tax warehouse security has not been performed.
(12) A permit for operating a tax warehouse shall be invalidated on the basis of a written application of the
warehouse keeper or on the initiative of the tax authorities. The tax authority may revoke a permit if:
1) the permit was suspended prior to revocation on the grounds specified in clause 1 of subsection 11 of this
section;
2) the warehouse keeper fails to eliminate the circumstances underlying the invalidation of the permit within
the specified term.
(13) The requirements for tax warehouses and the procedure for the issue, suspension and invalidation of a
permit for operating a tax warehouse, and the procedure for the storage and transport of the goods admitted to a
tax warehouse shall be established by a regulation of the minister in charge of the policy sector.

§ 442. Securities
(1) To secure the performance of the tax liability which may arise, the tax authority shall have the right to
require a security from the handler of alcohol, the handler of tobacco products and the handler of fuel in
accordance with the procedure established in the Taxation Act.
(2) The seller of liquid fuel shall submit security to the tax authority in the procedure established in the Liquid
Fuel Act.
Chapter 6
FINAL PROVISIONS
§ 45. Taxation of supply based on contracts entered into before entry into force of this Act
(1) This Act also applies to the taxation of supply which is based on contracts entered into before the entry into
force of this Act if the actual supply is effected after the entry into force of this Act.
(2) In the following cases, supply is deemed to have been effected during the time governed by the Value
Added Tax Act in force until the entry into force of this Act:
1) if supply is created pursuant to the Value Added Tax Act in force until the entry into force of this Act prior
to the entry into force of this Act but, pursuant to this Act, upon the entry into force of this Act or later;
2) if supply is created pursuant to the Value Added Tax Act in force until the entry into force of this Act upon
the entry into force of this Act or later but, pursuant to this Act, prior to the entry into force of this Act. In both
cases, the taxable person shall perform any obligations relating to value added tax pursuant to the Value Added
Tax Act in force until the entry into force of this Act.
§ 46. Implementation of Act
(1) Persons who have been registered as taxable persons on the basis of the Value Added Tax Act in force until
the entry into force of this Act and who have not been deleted from the register are deemed to be taxable persons
as of the entry into force of this Act. Taxable persons who have been registered as a single taxable person on
the basis of the Value Added Tax Act in force until the entry into force of this Act and the decision concerning
whose registration as a single taxable person has not been annulled are deemed to be a single taxable person as
of the entry into force of this Act.
(2) A person specified in subsection 1 of this section shall submit a value added tax return and pay value added
tax for the taxable period prior to the entry into force of this Act pursuant to the procedure prescribed by the
Value Added Tax Act in force prior to the entry into force of this Act.

(4) If a taxable person notified the tax authority prior to 1 January 2004 in writing of the person’s wish that
the supply of the person’s dwelling or services of leasing a dwelling or supply of costs relating to land tax and
building insurance demanded by the person as the lessor of a dwelling from the recipient of the service be taxed,
taxation of such supply may continue until 1 May 2014.
(5) The period for the recalculation of input value added tax (§ 32) on immovables which a taxable person has
been using for business for less than five calendar years upon the entry into force of this Act shall be extended
to ten calendar years as of the commencement of use of the immovables for business. The number of calendar
years from the commencement of use of the immovables for business until the entry into force of this Act shall
be multiplied by two upon calculation of the recalculation period.
(6) The right to apply an exemption from value added tax or the 0 per cent value added tax rate granted by the
tax authority pursuant to § 31 of the Value Added Tax Act in force until the entry into force of this Act shall be
valid even if the transaction or act to which the decision of the tax authority pertains is performed after the entry
into force of this Act. Value added tax paid on goods or services until the entry into force of this Act shall be
refunded under the conditions and pursuant to the procedure established on the basis of § 31 of the Value Added
Tax Act in force until the entry into force of this Act.
(7) The provisions of the Value Added Tax Act in force until the entry into force of this Act apply to the transfer
of goods pursuant to a capital lease contract entered into prior to the entry into force of this Act on the condition
that the goods have been transferred into the possession of the contractual user of the goods prior to the entry
into force of this Act.

(10) The provisions of the Value Added Tax Act in force until the entry into force of this Act apply to
Community goods or goods in free circulation in the Czech Republic, Cyprus, Latvia, Lithuania, Hungary,
Malta, Poland, Slovenia or the Slovak Republic (hereinafter acceding countries) which are delivered to Estonia
and on the export of which customs formalities are completed in the Community or the acceding country prior to
the entry into force of this Act until value added tax is paid on the import of the goods.
(11) If a person does not have the right to deduct input value added tax and cannot apply for a refund of value
added tax on the basis of subsection 1 of § 35 of this Act, value added tax paid upon the import of goods
covered by the temporary importation procedure with total relief from import duties shall be refunded to the
person as of the entry into force of this Act, on the condition that the person proves that earlier export of the
goods from a Member State of the Community or an acceding country has not given rise to the application of the
0 per cent value added tax rate, an exemption from value added tax or a refund of value added tax.
(12) If goods which are undergoing the outward processing procedure in the Community or an acceding country
upon the entry into force of this Act are delivered into Estonia under customs supervision, the provisions of the
Value Added Tax Act in force until the entry into force of this Act apply to the goods until value added tax is
paid on the import of the goods.
(13) If Estonian goods which were delivered to a Member State of the Community or an acceding country for
purposes which comply with the purposes of implementing the temporary importation procedure with total relief
from import duties prior to the entry into force of this Act are delivered into Estonia under customs supervision,
the provisions of the Value Added Tax Act in force until the entry into force of this Act apply to the goods until
the goods are imported.
(14) If goods which were undergoing the processing procedure under customs control in Estonia on 1 January
2009 are placed under the customs procedure of release for free circulation, the provisions of this Act in force on
31 December 2008 apply to the import of the goods.
(15) Decisions concerning the registration as a single taxable person and made before 31 December 2009 shall
be annulled as of 1 January 2010.
(16) Until 31 December 2011 the export of goods is deemed to be the transfer of the goods to a third county
natural person for transportation to the third country in baggage with which the person is travelling if the sales
price of the goods in the packaging transferred to the person by the same taxable person at the same point of sale
on the same date, with value added tax, exceeds 38.35 euros and the criteria provided for in clauses 1, 3 and 4 of
subsection 2 of § 5 of this Act are met.
(17) As an exemption from clause 5 of subsection 1 of § 35 of this Act a taxable person of another Member
State is entitled to submit the application for return of the value added tax paid in Estonia upon import or
acquisition of goods or service received used for the purpose of business created in the country of location in
2009 at the latest by 31 March 2011.
[RT I, 10.12.2010, 3 – entry into force 01.01.2011 – is applied retroactively pursuant to subsection 6 of § 50 as
of 1 October 2010)
(171) On the basis of a reasoned request of a taxable person the tax authority may allow not to submit the
appendix to the tax return or part thereof until 20 June 2015. The permission shall be given in the case the
administrative burden of the taxable person for performance of information technology developments would get
unreasonably large upon the entry into force of the obligation provided for in subsection 12of § 27 of this Act on
1 November 2015. The application shall be submitted to the tax authority by 31 August 2014. The tax authority
shall make the decision for the grant of permission within 30 calendar days as of the receipt of the application.
(172) The extension of the term for fulfilment of the claim for refund submitted until 31 July 2014 shall be
applied the procedure for extension of the term for fulfilment of the claim for refund valid until 31 July 2014.
(18) A taxable person or a third country person engaged in business that wishes to implement a special
arrangement for imposing value added tax on electronic communications services or electronically supplied
services from 1 January 2015 may submit a petition for that purpose on the web page of the tax authority
through the electronic portal as of 1 October 2014.

(19) The tax authority shall allocate a registration number to the third country person engaged in business and
shall notify the taxable person thereof by electronic means within five working days as of the receipt of the
application specified in subsection 18 of this section.
(20) The appendix to the value added tax return specified in subsection 1 of § 27 of this Act shall be submitted
for the first time by 20 December 2014.
(21) Until 20 January 2016 a taxable person shall have the right to reflect the amounts of the invoices in the
appendix to the value added tax return by transaction partners in the procedure established by a regulation of the
minister in charge of the policy sector.
(22) The regulation on taxation of vouchers provided in subsection 13 of § 2, subsection 11of § 4, subsection
21of § 11 and subsection 11of § 12 of this Act shall apply only to vouchers issued from 1 January 2019.
(23) The value added tax paid in Estonia on goods purchased or services received or goods imported in order to
respond to the COVID-19 pandemic in 2021 upon the performance of the tasks assigned to it by the European
Commission or an agency or body established under the Union law shall be refunded, unless the specified goods
are acquired or imported for resale for consideration or the service is received for resale for consideration. The
value added tax shall be refunded pursuant to the procedure and under the conditions established on the basis of
subsection 3 of § 39 of this Act on the basis of a request approved by the minister in charge of the policy sector
or an official authorized by the minister. If the conditions for refunding the value added tax have ceased to exist,
the value added tax is subject to payment on such goods or services. The principles provided for in subsection 8
of § 15 and subsection 12of § 39 of this Act apply upon the payment of the value added tax.
§ 47.–§ 49.[Omitted from this text]

§ 50. Entry into force of Act
(1) This Act enters into force as of Estonia’s accession to the European Union.
(2) Section 48 of this Act enters into force on 1 January 2004.
(5) Subsection 10 of § 40 of this Act applies until 31 December 2007.

(6) Subsection 17 of § 46 of this Act is applied retroactively as of 1 October 2010.

1
Thirteenth Council Directive 86/560/EEC on the harmonisation of the laws of the Member States relating to
turnover taxes – Arrangements for the refund of value added tax to taxable persons not registered in Community
territory (OJ L 326, 21.11.1986, pp.40-41; Council Directive 2006/79/EC on the exemption from taxes of
imports of small consignments of goods of a non-commercial character from third countries (OJ L 286,
17.10.2006, pp. 15-18); Council Directive 2006/112/EC on common system of value added tax (OJ L 347,
11.12.2006, pp.1-118), as amended by Directives 2006/138 / EC (OJ L 384, 29.12.2006, p. 92–93), 2007 /
75 / EC (OJ L 346, 29.12.2007, pp. 13-14), 2008/8 / EC (OJ L 44, 20.2.2008, pp. 11-22), 2008/117 / EC (OJ
L 14, 20.1.2008) .2009, pp. 7-9), 2009/47 / EC (OJ L 116, 4.5.2009, pp. 18-20), 2009/69 / EC (OJ L 175,
4.7.2009, pp. 12-13), 2009 / 162 / EU (OJ L 10, 15.1.2010, pp. 14-18), 2010/23 / EU (OJ L 72, 20.3.2010,
pp. 1-2), 2010/45 / EU (OJ L 189, 22.7.2010) .2010, pp. 1-8), 2010/88 / EU (OJ L 326, 10.12.2010, pp. 1-2),
2013/42 / EU (OJ L 201, 26.7.2013, pp. 1-3), 2013 / 43 / EU (OJ L 201, 26.7.2013, p. 4-6), 2013/61 / EU (OJ
L 353, 28.12.2013, p. 5-6), (EU) 2016/856 (OJ L 142, 31.05.2016, pp. 12-13), (EU) 2016/1065 (OJ L 177,
1.7.2007, pp. 9-12), (EU) 2017/2455 (OJ L 348, 29.12.2017, pp. 7-22) ), (EL) 2018/912 (OJ L 162, 27.6.2018,
p. 1-2), (EL) 2018/1695 (OJ L 282, 12.11.2018, p. 5-7), (EL) 2018/1713 (OJ L 286, 14.11.2018, p. 20–21) (EL)
2018/1910 (OJ L 311, 7.12.2018, p. 3–7), (EU) 2018/2057 (OJ L 329, 27.12.2018, p. 3–7), (EU) 2019/475
( OJ L 83, 25.3.2019, pp. 42-43), (EL) 2019/1995 (OJ L 310, 02.12.2019, p. 1-5), EU) 2021/1159 (OJ L 250,
02.15..07.2021, pp. 1-3); Council Directive 2007/74/EC on the exemption from value added tax and excise duty
of goods imported by persons travelling from third countries (OJ L 346, 29.12.2007, pp.6-12); Council Directive
2008/9/EC laying down detailed rules for the refund of value added tax , provided for in Directive 2006/112/EC,
to taxable person not established in the Member State of refund but established in another Member State (OJ L
44, 20.02.2008, pp.23-28), as last amended by Directive 2010/66/EU (OJ L, 275, 20.10,2010, pp.1-2); Council
Directive 2009/132/EC determining the scope of Article 143 (b) and (c) of Directive 2006/112/EC as regards
exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, pp.5-30),

as amended by Directive 2017/2455 ( OJ L 348, 29.12.2017, p. 7–22). [RT I, 09.12.2021, 1 – entry into force
01.07.2022]

Estonian VAT Tax Act

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Estonian VAT Tax Act

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Issuer: Riigikogu

Value-Added Tax Act1

Passed Published Entry into force

Value-Added Tax Act Page 1 / 59

(1) The following shall be subject to value added tax:

Page 2 / 59 Value-Added Tax Act

Value-Added Tax Act Page 3 / 59

Page 4 / 59 Value-Added Tax Act

Value-Added Tax Act Page 5 / 59

(6) The following shall also pay value added tax:

(1) The following are supply:

Page 6 / 59 Value-Added Tax Act

(2) The following are not deemed to be supply:

(1) The export of goods means the following:

Value-Added Tax Act Page 7 / 59

(1) The import of goods means the following:

(1) Intra-Community supply of goods means the following:

(2) The following are not deemed to be intra-Community supply of goods:

Page 8 / 59 Value-Added Tax Act

(3) The following are not deemed to be intra-Community acquisition of goods:

Value-Added Tax Act Page 9 / 59

(1) The place of supply of goods is Estonia if:

Page 10 / 59 Value-Added Tax Act

(2) The place of supply of services is Estonia if:

Value-Added Tax Act Page 11 / 59

(3) [Repealed – RT I, 18.02.2014, 2 – entry into force 01.01.2015]

(4) The place of supply of services is not Estonia if:

Page 12 / 59 Value-Added Tax Act

[RT I, 23.02.2021, 1 – entry into force 01.07.2021]

Value-Added Tax Act Page 13 / 59

[RT I, 23.02.2021, 1 – entry into force 01.07.2021

Page 14 / 59 Value-Added Tax Act

Value-Added Tax Act Page 15 / 59

(31) [Repealed – RT I 2008, 58, 324 – entry into force 1.01.2009]

(4) [Repealed – RT I 2008, 58, 324 – entry into force 1.01.2009]

(5) [Repealed – RT I 2008, 58, 324 – entry into force 1.01.2009]

(7) [Repealed – RT I, 11.07.2014, 3 – entry into force 01.12.2014]

Page 16 / 59 Value-Added Tax Act

Value-Added Tax Act Page 17 / 59

Page 18 / 59 Value-Added Tax Act

Value-Added Tax Act Page 19 / 59

Page 20 / 59 Value-Added Tax Act

Value-Added Tax Act Page 21 / 59

Page 22 / 59 Value-Added Tax Act

Value-Added Tax Act Page 23 / 59

Value added tax shall not be imposed on the following:

Page 24 / 59 Value-Added Tax Act

(5) [Repealed – RT I, 23.02.2021, 1 – entry into force 01.07.2021]

Value-Added Tax Act Page 25 / 59

(8) ) [Repealed – RT I, 23.02.2021, 1 – entry into force 01.07.2021]

(9) ) [Repealed – RT I, 23.02.2021, 1 – entry into force 01.07.2021]

Page 26 / 59 Value-Added Tax Act

Value-Added Tax Act Page 27 / 59

Page 28 / 59 Value-Added Tax Act

(2) [Repealed – RT I 2009, 56, 376 – entry into force 01.01.2010]

Value-Added Tax Act Page 29 / 59

Page 30 / 59 Value-Added Tax Act

(3) [Repealed – RT I 2005, 68, 528 – entry into force 1.01.2006]

(1) A taxable person is required to submit a report on intra-Community supply if: