OSS and MOSS in Estonia – a detailed overview
E-commerce and services are rapidly developing all over the world, including Estonia. In order to simplify the taxation of such transactions, the European Union (EU) introduced special mechanisms, such as the MOSS (Mini One Stop Shop) special procedure, which was later replaced by the OSS (One Stop Shop) special procedure. In this article, we will […]
Taxation of services in Estonia
Estonia is a member state of the European Union (EU), which imposes certain obligations to comply with the general taxation rules for all member states. However, each country has its own peculiarities in the application of value added tax (VAT) when providing various types of services. The article will consider the taxation system of services […]
Goods turnover in Estonia – how to pay tax?
The tax legislation of any country includes many nuances related to determining the place of origin of goods turnover, VAT rate, and declaration procedure. It is especially important for entrepreneurs and organizations operating outside their jurisdiction to understand these aspects in order to avoid possible tax errors and penalties. In this article, we will consider […]
Calculation and refund of VAT in Estonia
The article covers key aspects of calculating and refunding VAT in accordance with the VAT Act (VTA) and the Regulations of the Ministry of Finance of the Republic of Estonia. It provides detailed information on the calculation and refund of VAT for businesses operating in Estonia. Key provisions about calculation and refund of VAT According […]
VAT (Turnover tax rates) in Estonia
Turnover tax (VT) is one of the key taxes levied by the state on enterprises and organizations for the sale of goods and services. In Estonia, VAT rates are set by the VT Act and range from 0 to 22%. This article discusses the main aspects of applying different VAT rates, as well as cases […]
Basic principles of the Estonian Value Added Tax Act
The Value Added Tax Act (VAT) is one of the key legal acts regulating taxation in Estonia. It defines the procedure for calculating VAT, establishes the circle of persons obliged to pay this tax, as well as the list of transactions subject to this tax. Who pays VAT? According to the law, VAT payers are […]
Registration as a VAT liable person in Estonia
This article contains information on the procedure for registering as a person liable for value added tax (VAT) in Estonia. The document is intended for legal entities and individual entrepreneurs who plan to carry out economic activities in the territory of the state. General Provisions The turnover tax is an indirect tax levied on the […]