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Value Added Tax Act 1
Passed 10 December 2003
(RT
2 I 2003, 82, 554),
entered into force 1 May 2004,
amended by the following Act:
07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528;
12.10.05 entered into force 18.11.05 – RT I 2005, 57, 451;
09.02.2005 entered into force 01.05.2005 – RT I 2005, 13, 63;
08.12.2004 entered into force 01.01.2005 – RT I 2004, 89, 603;
20.10.2004 entered into force 01.05.2004 – RT I 2004, 75, 523;
12.05.2004 entered into force 27.05.2004 – RT I 2004, 45, 315;
06.05.2004 ent ered into force 20.05.2004 – RT I 2004, 43, 299;
21.04.2004 entered into force 01.06.2004 – RT I 2004, 41, 278.

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 services the place of supply of which is not Estonia (subsection 10
(5)), except supply exempt from tax;
4) supply of goods or services specified in subsection 16 (3) of this Act if the taxable
person has added value added tax to the taxable value of such goods or services;
5) intra -Community acquisitions of goods (§ 8), except intr a-Community
acquisitions of good 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) “European Community” (hereinafter the Community) means the territory
comprising the territories of the Member States specified in clause 3) of this subsection;
3) “Member State” means the territory of a Member State of the Community
pursuant to Article 3 (2) -(4) of the Sixth Council Directive 77/388/EEC on the
harmonization of the laws of the Member States relat ing to turnover taxes – Common
system of value added tax: uniform basis of assessment (OJ L 145, 13.06.1977, pp. 1–40)
(hereinafter Sixth Directive);
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)

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,
bailif f and sworn translator are also deemed to be business. Provision of services between
a company and its permanent establishment is not deemed to be business. The activities
of state, rural municipality and city authorities and legal persons in public law ar e
deemed to be business only where such authorities or persons engage in economic
activities listed in Annex D to the Sixth Directive or where their activities involve
transactions and acts listed in subsection 1 (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 powe r, heat and refrigeration.
Immovables, as defined in the General Part of the Civil Code Act (RT I 2002, 35, 216;
2003, 13, 64; 78, 523), right of superficies, utility networks and utility works, as defined
in the Law of Property Act (RT I 1993, 39, 590; 1999, 44, 509; 2001, 34, 185; 93, 565;
2002, 47, 297; 53, 336; 99, 579; 2003, 13, 64; 17, 95; 78, 523), structures as movables, as
defined in the Law of Property Act Implementation Act (RT I 1993, 72/73, 1021; 1999,
44, 510; 2000, 51, 325; 88, 576; 2001, 31, 171; 42, 234; 94, 582; 2002, 47, 297; 53, 336;
99, 579; 2003, 13, 64; 51, 355; 78, 523), and apartment ownership and right of
superficies in apartments, as defined in the Apartment Ownership Act (RT I 2000, 92,
601; 2001, 93, 565; 2002, 47, 297; 99, 579), are deemed to be immovables. Data media
which 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” ar e 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 exerci se
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 which are especially
compiled or adjusted according to the purchaser’s specifications are also services.
(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 softwa re 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 a service and the recipient of the service communicate using
electronic means, this shall not of itself meant 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 good s 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 provision of goods or services by a taxable person to an
employee, a servant or a member of the management or control body of the person or the
use of services or goods forming part of the business assets by a taxable person or an
employee, a servant or a member of the management or con trol body of the person for
purposes other than business. The 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 from the value added tax payable by the person.
(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, w ith
the exception of sea- going vessels specified in clause 15 (3) 3) of this Act;
2) aircraft the take- off weight of which exceeds 1550 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 15 (3) 4) of this Act;
3) a motorised land vehicle the capacity of which exceeds 48 cubic centimetres or
the power of which exceeds 7.2 kilowatts and which is transferred w ithin six months as
of the date of first entry into service or which has travelled less than 6000 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 t he 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 transported directly from Member State A to Membe r
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 tra nsaction pays value added tax on the acquisition
of goods by the triangular transaction.
(9) “Distance selling” means the transfer and delivery of goods, other than a new
means of transport or goods installed or assembled, by or on behalf of the 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.
(10) For the purposes of this Act, “investment gold” means gold, in the form of a bar
or a wafer, of a purity equal to or greater than 995 thousandths, and gold coins which are
minted after 1800, are or have been legal tender, are of a purity equal to or greater than
900 thousandths and are not sold for numismatic interest.
(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 s ervice;
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 servic e;
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.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)

§ 3. Taxable person and tax liability
(1) A person liable to value added tax (hereinafter 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 registe r
as a taxable person (§ 19). A 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, treated as a person liable to
value added tax according to the legislation of the state in question.

(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.
(4) A taxable person shall calculate value added tax on the transactions and acts
specified in subsection 1 (1) of this Act and, in the case of supply specified in clause 1 (1)
1) of this Act, the taxable person shall pay value added tax on the following:
1) supply subject to taxation (hereinafter ta xable supply);
2) the services listed in subsection 10 (2) of this Act received from a foreign person
engaged in business who is not registered as a taxable person in Estonia;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
3) t he 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.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
4) the acqui sition of goods as the acquirer in a triangular transaction;
5) the acquisition of goods or receipt of services not listed in clauses 2) -4) of this
section 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.

(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
(5) A taxable person with limited liability shall pay value added tax on acts specified
in clauses 1 (1) 2) and 5) of this Act and acts listed in clauses (4) 2) -5) of this section.
(6) The following shall also pay value added tax:
1) a debtor within the meaning of the Community Customs Code (Council
Regulation (EEC) No 2913/92);
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 39 (1) or (2) of this Act who acquires a new
means of transport from another Member State;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
4) a person not registered as a taxable person or taxable person with limited liability
who acquires excise goods within the meaning of the Alcohol, Tobacco and Fuel Excise
Duty Act (RT I 2003, 2, 17; 48, 345) 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
import or intra -Community acquisition of the goods, and the goods were not transferred
during the time they were stored at the tax warehouse.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)

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 7 (1) 3)).
(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 (RT I 2001, 81, 487; 2002, 60, 374; 2003, 78, 523), if the enterprise or
part thereof is only used for the purposes of tax able supply;
2) the owner taking goods out of Estonia without transferring them, except in the
case specified in clause (1) 3) of this section;
3) granting use of state assets without charge within the meaning of the State Assets
Act (RT I 1995, 22, 327; 1996, 36, 738; 40, 773; 48, 942; 81, 1446; 1997, 45, 724; 1998,
30, 409; 1999, 10, 155; 16, 271; 2000, 39, 239; 49, 306; 51, 319; 2001, 7, 17; 93, 565;
2002, 53, 336; 64, 393; 2003, 13, 69) and privatisation of state, rural municipality or c ity
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) transactions between persons registered as a single taxable person, where the
person who acquired goods or services as a result of the transaction uses the goods or
services entirely for the purposes of the person’s taxable supply;
6) handi ng over, in business interests, goods free of charge as product samples not
for sale or handing over goods the value of which does not exceed 150 kroons for
advertising purposes;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
7) the pr ovision of services relating to the exchange or repair of goods to the third
country manufacturer of the goods or the third country seller of the goods during the
warranty period.

§ 5. Export of goods
(1) The export of goods means the following:
1) the transfer of Community 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 Community;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
2) the re- export of non- Community goods placed under the temporary importation
procedure with partial relief from import duties from the Community customs territory
under the customs -approved treatment of re- exportation;

3) the re- export from the Community customs territory of non -Community goods
placed under the inward processing procedure applying the suspension system or the
procedure for processing under customs control, or the delivery of non- Community goods
as take- away supplies or c onsumption supplies on board a vessel or aircraft bound for a
third country under the customs -approved treatment of re -exportation;
4) the transfer of goods exported from the Community customs territory under the
outward processing procedure and th e 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 Community;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
(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 m et:
1) the natural person is resident in the third country;
2) 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, together with value added tax,
exceeds 2500 kroons;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
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) t he taxable person has a document with customs confirmation certifying that the
purchaser has taken the goods out of the Community.
(3) The procedure for treating goods transferred to third country natural persons as
exports shall be established by a regulation of the Minister of Finance.

(4) The transfer of goods to a traveller bound for a third country at sales facilities
located in the customs control zone of an international airport open for 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.
(07.12.05 enter ed into force 01.01.06 – RT I 2005, 68, 528)
(6) The procedure for treating goods transferred at sales facilities located in the
customs control zone of an international airport open for passenger traffic as exports shall
be established by a regulati on of the Minister of Finance.

§ 6. Import of goods
(1) The import of goods means the following:
1) the placing of non- Community goods under the customs procedure of release for
free circulation, the temporary importation procedure with par tial relief from import
duties, the inward processing procedure applying the drawback system or the procedure
for processing under customs control;
2) the placing of goods covered by the outward processing procedure under the
customs procedure of r elease for free circulation;
3) other cases which result in a customs debt within the meaning of the Community
Customs Code;
(2) The placing of non- Community 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 duties;
2) is directly followed by the transport of the goods to a third country which is a part
of the cu stoms territory of the Community, 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 subsec tion (1) of this section in Estonia.
(4) The transport of goods which have been assigned customs status as being
European Community goods from a third country to Estonia is also deemed to be import
of goods in Estonia.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)

§ 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 comp any and its
permanent establishment located in another Member State, except in the cases specified
in subsection (2) of this section.

(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 f rom Estonia to another Member State for up to
twenty -four months for purposes which comply with the purposes of applying 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 transported the movable to the other
Member State;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
4) the transfer of goods to be installed or assembled in another Member State;
5) distance selling of goods from Estonia to another M ember State;
6) delivery of goods to a vessel or aircraft specified in clauses 15 (3) 3) or 4) 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;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
8) the transfer of goods to the acquirer in a triangular transaction;

9) the conveyance of natural gas and electricity transmitted via network from
Estonia to another Member State;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
10) the transport of goods from Estonia to another Member State if the goods are
transported to Estonia temporarily for up to twenty four months for a purpose which
complies with the purposes of applying the temporary importation procedu re with total
relief from import duties;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
11) the transport of movables from Estonia to another Member State if the movables
are transported to Estonia temporarily for the purpose of work wit h the movables.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
(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
s upply 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.
(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 anothe r 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 fo r 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 applying 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 transported to Estonia for the purposes of taking the
movables out of the Community;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
4) the acquisition of goods installed or assembled in Estonia from a taxable person
of another Member State;
5) the transport of goods to Estonia for distance selling;
6) the acquisition of goods, except a new means of transport, by a natural person for
personal use;
7) the acquisition of goods from a person not registered as a taxable person for a
total amount not exceeding the threshold specified in subsection 21 (2) 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 for 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 and electricity transmitted via a network from another
Member State to Estonia;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
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;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
12) the transport of goods to Estonia if the goods are transported to another Member
State temporarily for up to twenty four months for a purpose which complies with the
purposes of applying the temporary importation procedure with total relief from import
duties;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
13) the transport of movables from another Member State to Estonia if the movables
are transported to Estonia temporarily for the purposes of work with the movables.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
(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 taxabl e person uses its number of
registration as a taxable person in Estonia when acquiring the goods and if the goods are
transported 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 transported, or
2) the taxable person was the reseller in a triangular transaction.

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 transported or made available to the recipient in Estonia, are
exported from Estonia or if intra -Community supply of goods is effected or distance
selling takes place from Estonia to a person of another Member State who is not a taxable
person or taxable person with limited liability of the other Member State, except in the
case specified in subsection (2) of this section;
2) a person of another Member State engaged in business who is registered as a
taxable person in Estonia engages in distance selling to a person of Estonia who is not a
taxable person or a taxable person with limited liability;

3) a person of another Member State engaged in busine ss 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 is transferred via a network to an Estonian taxable person
located in Estonia;
6) natural gas or electricity 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 perma nent business establishment in Estonia for
which the goods were transferred. This provision does not apply in the case specified in
clause 5) of this section.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
(2) The place of supply of goods is not Estonia if the taxable person:
1) is registered as a taxable person in another Member State and is engaged in
distance selling to a person of that other Member State who is not a taxable person or
taxable person with limited liability of a nother Member State;
2) transfers goods and installs or assembles the goods in another Member State.
3) transfers natural gas or electricity transmitted via a network to a reseller or
another person of another Member State who will not use the goods in Estonia.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)

(3) For the purposes of clause (1) 5) and (2) 3) of this section, “reseller” means a
person engaged in business who generally transfers the natural gas or electricity acquired
thereby and uses such goods for own purposes only to an insignificant extent.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)

§ 10. Place of supply of services
(1) 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;
2) cultural, artistic, sporting, educational, scientific or entertainment services,
including the organisation of related events, are provided in Estonia;
3) work is performed with movables located in Estonia, except in the case specified
in clause (5) 8) of th is section;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
4) transport services are carried out in Estonia, including the carriage of means of
transport related to the carriage of goods, the carriage of passengers, including their
per sonal luggage and personal means of transport, or such carriage of goods or
passengers is organised. This provision does not apply to the cases provided in clause 5)
of this subsection, clauses (2) 12) and 13) and clause (5) 5) of this section;
(07.12.05 e ntered into force 01.01.06 – RT I 2005, 68, 528)
5) transport services for goods from Estonia to another Member State, services for
the organisation of such transport of goods or ancillary services related to such transport

of goods 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;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
6) ancillary services related to transport of goods are provided i n Estonia, except for
the ancillary services related to transport services specified in clause 5) of this subsection
and clauses (2) 12) and 13) of this section;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
7) a transaction or other act the place of supply 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.
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
(2) The place of supply of services is Estonia if the following services are provided to
a taxable person or taxable person with limited liability registered in Estonia:
1) grant of the use of intellectual property or transf er of the right to use intellectual
property;
2) advertising services;
3) services of consultants, accountants, lawyers, auditors and engineers, and
translation services, as well as data processing and the supplying of information;
4) financial services, except for leasing safes, or insurance services, including
reinsurance and insurance intermediation services;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
5) allowing use of manpower;

(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
6) the hiring or leasing of or establishment of a usufruct on movables, except means
of transport;
7) electronic communications services, including assignment of rights to use
transmission lines;
8) (Repealed – 07.110,96 entered into force 01.01.06 – RT I 2005, 68, 528)
9) electronically supplied services;
10) intermediation;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
11) work with movable located in another Membe r State if after the provision of the
service, the movable is taken out of that Member State;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
12) transport services for goods from one Member State to another, including the
carriage of goo ds to or from Estonia, services for the organisation of such transport of
goods and ancillary services related to such transport of goods;
13) transport services for goods provided within Estonia if they are part of carriage
operations which begin or end in another Member State, services for the organisation of
such transport of goods and ancillary services related to such transport of goods;
(20.10.2004 entered into force 01.05.2004 – RT I 2004, 75, 523)
14) allowing access to natural gas and electricity network connections, or
transmission of natural gas or electricity through networks and services directly related
thereto;

(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
15) refraining from receipt of the services specified i n clauses 1)-10), 14) and 16) of
this subsection, waiving the exercise of a right or tolerating a situation for a charge;
(07.12.05 entered into force 01.01.06 – RT I 2005, 68, 528)
16) transfer of permitted limit values of emissions of greenhouse ga ses regulated by
the Ambient Air Protection Act.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(3) The place of supply of services is Estonia also if a third country taxable person
who is not registered as a taxable person in any of the Member States provides electronic
communications services or electronically supplied services to a natural person of Estonia
for personal use.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4) In the case of services not specif ied in subsections (1), (2) and (5) of this section
and the hiring or leasing of or establishment of a usufruct on a means of transport, the
place of supply of the services is Estonia if the services are provided through a seat or
permanent establishment l ocated in Estonia.
(5) The place of supply of services is not Estonia if a taxable person provides the
following services:
1) services connected with an immovable located in a foreign country, including
construction, valuation or maintenance, or services for the transfer of the immovable, for
preparing or co -ordinating construction works, and accommodation services;
2) cultural, artistic, sporting, educational, scientific or entertainment services
provided abroad, including the organis ation of related events;

3) work with movables located in Estonia, except in the case specified in clause (2)
11) of this section;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
4) transport services for goods provided outs ide Estonia, including carriage of means
of transport related to the carriage of goods and organising such carriage, ancillary
services related to such carriage of goods, carriage of passengers provided outside
Estonia, including carriage of personal lugga ge and personal means of transport of
passengers, and organising such carriage. The provision does not apply to the carriage of
goods from one Member State to another, to organising such carriage or to ancillary
services related to such carriage;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
5) transport services for goods from another Member State to Estonia or from one
Member State to another outside Estonia, services for the organisation of such transport
of goods, if the servic es 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;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
6) (Repealed – 07.12.2005 entered into force 01.01.06 – RT I 2005, 68, 528)
7) a service specified in clauses (2) 1) -10) and 12) -16) of this section provided to a
taxable person or taxable person with limited liability of another Member State, or a
service specified in clauses (2) 1) -9) or 1 4)-16) of this section and intermediation of such
services to third country persons.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
8) work with movables located in Estonia if after the provision of the service, the
movable is take n out of Estonia and the service is provided to a taxable person or taxable
person with limited liability of another member State;

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
9) intermediation of a transaction or act to a person who is not registered as a taxable
person or taxable person with limited liability in any of the Member States if the place of
supply of the transaction or act being mediated is not Estonia.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 established
by Council Regulation (EEC) No 2658/87 (hereinafter CN -code) beginning with the
numbers 86, 87, 88 or 89.
(7) 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.
(20.10.2004 entered into force 01.05.2004 – RT I 2004, 75, 523)

§ 11. Time of supply, import of goods, receipt of services and intra -Community
acquisition of goods
(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 goods or services are provided by a taxable person
to an employee, a servant or a member of the management or control body of the person
and the services are used or the goods forming part of the business assets are put into
service by a taxable person or an employee, servant or a member of the management or
control body of the person for purposes other than business.
(2 ) Intra -Community supply 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
t he 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 7 (3 ) and 8
(4) of this Act.
(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 regular 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 whic h payment for goods or
services received is to be made as agreed.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(5) If any of the acts specified in subsection (1) of this section are performed before
the obligations of a taxable per son (§ 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, the time of supply is, in the cases specified in clauses 6
(1) 1) and 2) of this Act, the date of release of the goods within the meaning of the
Community Customs Code or, in the cases spe cified in clause 6 (1) 3), the date on which
the customs debt is incurred or, in the case specified in subsection 6 (4), the date on
which the goods are transported to Estonia.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(7) The s upply of returnable packaging on which a deposit has been established
pursuant to the Packaging Act which is not included in the taxable value of the goods and
which is not returned to the producer who is a taxable person within a calendar year is
deemed t o 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

§ 12. Taxable value of supply, intra -Comm unity acquisition of goods and services
received
(1) The taxable value of goods 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 other amounts which the purchaser of the goods, the recipient of the services
or a third party is to pay to the seller of the goods or the provider of the services for the
goods acquired or services received. This provision does not apply to cases specified in
subsections (3) –(7) and (10) –(13) of this section. Interest payable upon the transfer of
goods is not included in the taxable value of the goods. Value added tax payable in
Estonia or a foreign country is also not included in the taxable value of the goods.

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 tax able value and for the taxation thereof shall be established by a
regulation of the Minister of Finance.
(3) In the case of the transfer of goods without charge or the transport of goods to
another Member State which is deemed to be intra -Community s upply, the taxable value
shall be the purchase price of the goods or, in the absence thereof, the cost price or usual
value of the goods if this is lower than the purchase price or cost price.
(3
1) In the case of intra- Community acquisition of goods, the taxable value shall be the
purchase price or the cost price of the good, or the usual value of the goods if this is
lower than the purchase price or cost price
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4) In the case of the transfer of goods for a price lower than their usual value, the
taxable value shall be the sales price of the goods and other amounts which the purchaser
of the goods or a third party is to pay to the seller of the goods for the goods acquired.
Where the sales price mentioned above together with the other amounts is lower than the
purchase price of the goods or, in the absence thereof, the cost price, the taxable value of
the goods shall be the purchase price of the goods or, in the absence thereof, the cost
price. In the case of the transfer of goods for a price lower than their usual value and
where the usual value of the goods is lower than the purchase price of the goods or, in the
absence thereof, the cost price, the taxable value of the goods shall be the usual value of
the goods.
(5) In the case of the provision of services for a price lower than their usual value, the
taxable value shall be the sales price of the services and other amounts which the
recipient of the services or a third party is to pay to the provider of the services for the
services received. Where the sales price together with the other amounts is less than the

purchase price of the services or, in the absence thereof, the cost price excluding value
added tax, the taxable value of the services shall be the purchase price of the services or,
in the absence thereof, the cost price. In the case of the provision of services for a price
lower than their usual value and where the usual value of the services is lower than the
purchase price of the services or, in the absence thereof, the cost price, the taxable value
of the services shall be the usual value of the services.
(6) In the case of self -supply, the taxable value shall be the purchase price or, in the
absence thereof, th e cost price of the goods or the cost price of the services, except in the
case specified in subsection (7) of this section.
(7) Where the use of an automobile of the employer free of charge or at a preferential
price for activities not related to em ployment or service duties or to the employer’s
business constitutes self -supply, the taxable value of such supply is the price of the fringe
benefit calculated pursuant to subsection 48 (8) of the Income Tax Act with value added
tax.
(07.12.2005 entered i nto force 01.01.2006 – RT I 2005, 68, 528)
(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.
(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. Pr oof 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) T he 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 11 (7) of this Act is not
included in the taxable value of goods if the producer who is a taxable person does not
transfer the returnable packaging.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(12) Deposits established on packaging pursuant to the packaging Act is not included
in the taxable value of goods.
(21.04.2004 entered into force 01.06.2004 – RT I 2004, 41, 278)
(13) In the case of termination of the tax warehousing of goods without transfer of the
goods, the taxable value 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

§ 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
Community Customs Code and all duties payable upon import (hereinafter import
duties), as well as other costs related to the carriage of the goods to destination, such as
commission, packing, transportation and insurance costs which have not been included in
the customs value, up to the first place of destination in the territory of Estonia
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2) The first place of destination in the territory of Estonia is the place indi cated 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. The other costs specified
in subsection (1) of this section shall also be included in the taxable value if the costs
arise from transportation of the goods to another place of destination within the territory
of the Community territory and if that place is known at the time supply is effected.
(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. If such documents are missing or the customs authorities have reason to
believe that the declared value does not correspond to the price actually paid, the customs
authorities shall determine the customs value using other customs valuation methods
specified in the Community Customs Code.
(4) If goods conveyed into the customs territory are imported after being assigned a
different customs -approved treatment or use, the taxable value of the imported goods
shall not be less than the taxable value of the imported goods had the goods been
imported directly after having been conveyed into the customs territory. If a lower
taxable value is declared upon import of the goods after being assigned a different
cust oms -approved treatment or use, the customs authorities shall determine the customs
value of the goods using the customs valuation methods specified in Articles 30 and 31 of
the Community Customs Code.
(5) In the case of the import of goods covered by the outward processing procedure,
the taxable value is comprised of the value added during such processing and the loading,
packing, transportation and insurance costs added to the price of the goods, including all
import duties. Under the standard exchan ge 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 transported into Estonia from a third country which is part of the
Community customs territory (subsection 6 (4)), the taxable value of the goods shall be
determined pursuant to the provisions of § 12 of this Act.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 process ing
procedure applying the suspension system, the taxable value shall not include the value of
the goods imported for processing, and upon prior export the taxable value of
compensating products produced from equivalent goods shall be determined pursuant t o
the provisions of § 12 of this Act.

§ 15. Value added tax rates
(1) The rate of value added tax shall be 18 per cent of the taxable value, except in the
cases provided for in subsections (2) -(4) of this section.
(2) The rate of value added tax on the following goods and services shall be 5 per
cent of the taxable value:

1) books and work exercise -books used as learning materials, excluding learning
materials specified in clause 16 (1) 6) of this Act;
(07.12.2005 entered into force 01.01.07 – RT I 2005, 68, 528)
2) medicinal products, contraceptive preparations, sanitary and toiletry products, and
medical equipment or medical devices intended for the personal use of disabled persons
within the meaning of the Social Welfare Act and specified in the list established by a
regulation of the Minister of Social Affairs, and the grant of the use of such medical
devices to disabled persons;
(07.12.2005 entered into force 01.01.07 – RT I 2005, 68, 528)
3) chemical pest control ag ents (biocides) registered with the Chemicals Notification
Centre, specified in the list established by a regulation of the Minister of Social Affairs, if
the purchaser is a social welfare institution or health care provider;
(12.05.2004 entered into force 27.05.2004 – RT I 2004, 45, 315)
4) handling of hazardous waste;
5) funeral items and services;
6) organisation of performances or concerts by a state, municipal or private
performing arts institution or the national opera on the c ondition that the funds received
by the organiser of the performance or concert from the state, rural municipality or city
budget or the Cultural Endowment of Estonia amount to at least 10 per cent of its budget
revenue for the calendar year;
7) he at sold to natural persons for personal use, heat sold to housing associations,
apartment associations, churches, congregations, persons who own hospitals, and legal
persons or bodies financed from the state budget or a rural municipality or city budget fo r
own use, and peat, fuel briquettes, coal or firewood sold to natural persons for personal
use;

8) accommodation services or accommodation services with breakfast, excluding
any goods or services accompanying such services;
(07.12.2005 entered int o force 01.01.2006 – RT I 2005, 68, 528)
9) periodic publications, excluding publications mainly containing advertisements or
personal announcements, or publications the content of which is mainly erotic or
pornographic.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 thi s 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. This provision does not apply in cases where the supply of goods is ex empt 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 wit h limited liability
issued in the other Member State;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
3) sea- going vessels navigating in international waters, except pleasure craft used for
purposes other than those of business inte rests, 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 intra –
Community passenger transport to be take n away;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

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
transferre d to passengers for consumption on board, except goods sold on board of such
aircraft during intra -Community passenger transport to be taken away;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
5) goods transferred and transported 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, a diplomatic repre sentation or consular post, a special
mission or a Community institution;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
6) goods transferred and transported to another Member State which is a Member
State of the North Atlantic Tre aty Organisation (hereinafter NATO) and intended either
for the use of the armed forces of any other NATO Member State or the civilian staff
accompanying them, or for supplying their messes or canteens when such forces take part
in the common defence effor t;
7) non- Community goods (as defined in the Community Customs Code) placed in a
free zone or free warehouse, where such goods have not been placed under any customs
procedure and have not been consumed or used under conditions other than those
pre scribed by the customs rules;
8) non- Community goods placed in a free zone or free warehouse or other non-
Community goods, placed under the customs warehousing procedure, the inward
processing procedure applying the suspension system, the transit procedure or the
temporary importation procedure with total relief from import duties, and non-
Community goods in temporary storage on the condition that the goods have not been
unlawfully removed from under customs supervision or consumed or used under
con ditions other than those prescribed in the customs rules;

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
9) Community goods transported to a free zone or free warehouse for export
purposes and Community goods placed in a free zone or free warehouse which are
exported within fifteen days as of transportation to the free zone or free warehouse.
(06.05.2004 entered into force 20.05.2004 – RT I 2004, 43, 299)
10) gold transferred to Eesti Pank;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
11) the goods specified in Annex J to the Sixth Directive 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 w here 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;
(07.12.2005 entere d into force 01.01.2006 – RT I 2005, 68, 528)
3) the provision of port services to meet the direct needs of vessels navigating in
international waters;
4) the provision of navigation services and airport services to meet the direct needs
of aircraft used mostly on international routes;

5) (Repealed – 07.12.2005 entered into force 01.01.06 – RT I 2005, 68, 528)
6) the repair, maintenance, chartering and hiring of or establishment of a usufruct on
sea- going vessels navigating i n 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 (3) 1), 3) -6) or
10) of this subsection, or the services being mediated are the services specified in clauses
2) -4), 6), 9), 10) 12) or 14) of this subsection;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
8) transport service for goods placed under an external transit procedure, services for
the organisation of such transport of goods and ancillary services related to such transport
of goods if the carriage is a part of the carriage which begins or ends in a third country.
(20.10.2004 entered into force 01.05.2004 – RT I 2004, 75, 523)
9) transport services for the export of goods, and ancillary services related to such
transport of goods;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
10) transport services for the import of goods, services for the organisation of
transport of goods and ancillary services related to such transport of goods, if the cost of
such services is included in the taxable value of the goods to be imported;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
11) carriage of goods to the Azores or Madeira, or from the Azores or Madeira to
Estonia or another Member State;

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
12) work with movables which are brought to Estonia for the purpose of provision of
s uch service and which are taken out of the Community after the service has been
provided;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
13) carriage of passengers specified in clause 10 (1) 4) of this Act, including their
personal l uggage and personal means of transport, and organising such carriage, if the
carriage of passengers in Estonia constitutes a part of international transport of
passengers;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
14) services p rovided to persons, representations, agencies, special missions,
Community institutions or armed forces located in a foreign state and specified in clause
(3) 5) or 6) of this section.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(5
1) In the cases specified in clauses (3) 5) and 6) and clause (4) 14) of this section, the
document in pr oof of the provision of a service with the 0 per cent value added tax rate
shall be the value added tax and excise duty exemption certificate established by
Commission Regulation 31/96/EC on the excise duty exemption certificate (OJ L 8,
11.01.96, pp. 11–15).

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(6) Regardless of the provisions of clause (3) 1) 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 Community Customs Code) if the goods to be replaced
were returned to Estonia under a tax exemption on the basis of subsection 17 (2) 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.
(6
1) Regardless of the provisions of clause (4) 1) of this se ction, 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(7) As of 1 July 2007, the value added tax rate on heat sold for own use to natural
persons, housing associations, apartment associations, churches, congregations, persons
who own hospitals, and legal persons or bodies financed from the state budget or a rural
municipality or city budget and on peat, fuel briquettes, coal and firewood sold to natural
persons shall be 18 per cent.

§ 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 (RT I 2001, 64,
367; 2002, 61, 375; 63, 387) and payment of state pensions, benefits, support and
compensation pursuant to the procedure prescribed by the State Pension Insurance Act
(RT I 2001, 100, 648; 2002, 53, 336 and 338; 61, 375; 2003, 20, 116; 48, 343) by means
of post;
2) health services within the meanin g of the Health Insurance Act (RT I 2001, 50,
284; 2002, 57, 360; 61, 375; 62, 377; 110, 661; 2003, 26, 157 and 160) and the supply of
human organs, human tissue, human blood, blood product made from human blood, and
breast milk, as specified in the list a pproved by a regulation of the Minister of Social
Affairs;
(09.02.2005 entered into force 01.05.2005 – RT I 2005, 13, 63)
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 to natural persons
relating to the use of sports facilities or sports equipment;
4) the social services specified in clauses 10 1), 1
1), 3), 4), 5) or 6) of the Social
Welfare Act (RT I 1995, 21, 323; 2001, 98, 617; 2002, 53, 336; 61, 375; 64, 393; 90,
521; 2003, 58, 388; 75, 498; 88, 591; RT III 2004, 5, 45; RT I 2004, 27, 180);
(08.12.2004 entered into force 01.01.2005 – RT I 2004, 89, 603)
5) services relating to shelters for the protection of children and youn g persons;
6) pre -school, basic, secondary and higher education, including learning materials
transferred by the service provider to the recipient of the services, private tuition relating
to general education and other training services, except ot her training services provided
for business purposes;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

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 (RT I 2001, 3, 6; 2002, 92, 531; 90, 521; 105, 613; 110, 654 and
655; 2003, 26, 156; 32, correction notice; 78, 522).
8) services provided by independent associations of persons to their members
provided that the following conditions are met: the supply of the recipient of the services
is 90 per cent exempt from tax or the activities thereof are not subject to value added tax;
the service is directly necessary for the main activity of the member and the fee paid for
the service does not exceed the costs incurred upon the provision of the service.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
2) the leasing or letting of immovables or parts thereof, establishment of a u sufruct
on immovables or parts thereof, provision of dwelling maintenance services to owners of
dwellings, and the costs relating to land tax and building insurance demanded by the
lessor of a dwelling or the provider of maintenance services from the recipient of the
service. 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;
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 which is to be transferred prior to the commencement of use
of the construction works; or to an immovable if an essential part thereof is a construction

works which has been significantly improved, or a part 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 lot within the meaning of the Planning Act if the lot
does not contain any construction works. 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;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
4) valid postal payment means of the Republic of Estonia if sold at their nominal
value;
5) a financial service specified in clauses 6 (1) 1) -8) or 10) of the Credit Institutions
Act and negotiati on services related thereto, except for factoring, and management of
funds provided by the Investment Funds Act for public funds, including pension funds;
(07.12.2005 entered into force 01.01.07 – RT I 2005, 68, 528)
6) securities;
7) the o rganisation of gambling, including lotteries, and lottery tickets;
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
provi ded 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

(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 regional structural unit of the tax authority (hereinafter tax authority) thereof in
writing before the supply is effected:
(12.10.05 entered into force 18.11.05 – RT I 2005, 57, 451)
1) the leasing or letting of immovables or parts thereof, except dwellings, and
establishment of a usufruct on immovables or parts thereof, and the provision of dwelling
maintenance services to owners of dwelli ngs;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
2) immovables and parts thereof, except dwellings;
3) a service specified in clauses (2) 5) or 6) of this section, except in cases where the
service is provided to a taxab le person or taxable person with limited liability of another
Member State;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
4) investment gold transferred to a taxable person by a taxable person who, during
the business thereof, nor mally supplies gold for industrial purposes or by a taxable person
who produces investment gold or transforms any gold into investment gold, and 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 goods and 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 the goods and services
specified in subsections (1) and (2) of this section which are 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;
4) revenue stamps.
5) natural gas and electricity imp orted through networks;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
6) goods subject to immediate tax warehousing on the condition that the recipient of
the imported goods is the keeper of the tax warehouse.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2) The import of goods referred to in Chapter 1 of Council Regulation (EEC) No
918/83 and goods specified in Title 6 of the Community Customs Code is not subject to
value added tax under the conditions pre scribed for entitlement to customs duty relief.
The import of the said goods shall not be subject to value added tax even in the case of
import as specified in clause 6 4) of this Act under the conditions corresponding to the
requirements prescribed for en titlement to customs duty relief.
(2) The import of goods specified in Chapter 1 of Council Regulation 918/83/EEC
setting up a Community system of relieves from customs duty (OJ L 105, 23.04.1983, pp.
1–37) and goods with customs preferences specifie d in Title 6 of the Community
Customs Code is not subject to value added tax under the conditions prescribed for
entitlement to customs duty relief. The import of goods with customs preferences

specified in Title 6 Chapter 2 of the Community Customs Code is not subject to value
added tax if the goods are reimported by the person who exported the goods. The import
of the said goods shall not be subject to value added tax even in the case of import as
specified in subsection 6 (4) of this Act if it meets the requirements prescribed for
entitlement to customs duty relief.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2
1) Value added tax shall not be imposed on the import of goods upon the placing of
non- Community goods under the customs procedure of release for free circulation,
provided that the following conditions are met:
1) the importer of the goods is an Estonian taxable person;
2) immediately after the goods have been imported, they are transported, in the same
condition, to another Member State where such goods will be received by 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 confirms the intention to transport the
goods to another Member State where such goods will be received by a taxable person or
a taxable person with limited liability registered by the other Member S tate and, after the
goods have been transported, 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 aris e as a result of failure to perform the tax obligation provided in this subsection.
The security shall be given, released, used and calculated pursuant to the procedure
provided by the customs rules.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 6 8, 528)

(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 or to research,
development or educational institutions;
2) confiscated counterfei t clothes and footwear transferred to state or local
government health care or social welfare institutions 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 pers on, if the
conditions for the refund of value added tax provided for in subsection 35 (1) 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) i ntra-Community acquisition of goods, if the goods are subject to immediate tax
warehousing (§ 441).
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

Chapter 4

Rights and obligations of taxable persons

§ 19. Obligation to register as taxa ble person
(1) If the taxable supply of the transactions specified in clauses 1 (1) 1) and 3) of this
Act, except the transfer of fixed assets and distance selling to a person of Estonia, carried
out by a person, except a foreign person engaged in business with no permanent
establishment in Estonia, exceeds 250 000 kroons as calculated from the beginning of a
calendar year, an obligation to register as a taxable person (hereinafter registration
obligation) shall arise for the person as of the date on which the supply reaches that
amount. The registration obligation does 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2) If data concerning a taxable person are deleted from the register on the basis of an
application specified in subsection 22 (1) of this Act and if, as of the date following the
date of deletion from the register, the taxable supply of the transactions specified in
clauses 1 (1) 1) and 3) of this Act carried out by the person exceeds 250 000 kroons
during the same calendar year, the registration obligation shall arise for the person again
as of the date on which the supply reaches that amount.
(3) If a foreign person engaged in business with no permanent establishment in
Estonia creates taxable supply in Estonia and such supply is not taxed in Estonia upon the
acquisition of goods or receipt of services by a ta xable 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 does not arise upon
distance selling to a person of Estonia, or 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. The registration obligation does not arise for a third country taxable person upon

provision of electronically supplied services if the person has been registered in another
Member State according to the special arrangements for imposing value added tax on
electronically supplied services (§ 43).
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4) If a taxable person of another Member State is engaged in distance selling to a
person of Estonia (excluding distance selling of excise goods) and the taxable value of
the supply of the distance selling exceeds 550 000 kroons as calculated from the
be ginning of a calendar year, the registration obligation shall arise for the person as of the
date on which the supply reaches the specified amount.
(5) If a taxable person of another Member State is engaged in the distance selling of
excise goods to a natural person of Estonia for personal use, the registration obligation
shall arise for the taxable person as of the date on which the supply of the distance selling
of excise goods is created.

§ 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.
(2) A person may submit an application for registration as a taxable pe rson to the tax
authority even if the registration obligation has not yet arisen for the person.
(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 (hereinaf ter registration) as on the
date on which the registration obligation arose, within three 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 sha ll register the person as a taxable person within three working days as
of the receipt of the relevant application either as on the date of receipt of the application
or a later date as desired by the applicant.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4
1) 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 com mencement of business is
insufficient, the tax authority has 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 three working days after 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 da y following the date on which the decision is made.
(6) A person of another Member State engaged in business with no permanent
establishment in Estonia has the right to appoint, upon registration as a taxable person, 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
establishment in Estonia shall appoint, upon registration as a taxable person, a tax
representative specified in the Taxation Act who has been approved by the tax authority.
This provision does not apply in the case specified in subsection 43 (11) of this section.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(7) Upon submission of an application for registr ation, a natural person or the
representative of a legal person or a state, rural municipality or city authority shall
present his or her identity document. An authorised representative shall present a
document certifying his or her authority together with his or her identity document.

(8) If a person of another Member State engaged in business transfers goods by
distance selling to a person of Estonia (excluding distance selling of excise goods) and
wishes that the distance selling be taxed in Estonia before the registration obligation
arises and wishes to register as a taxable person pursuant to subsection (2) of this section,
the person shall submit written confirmation from the competent authorities of the
person’s home country that the authorities are aware of such registration.

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(9) If a taxable person is engaged in distance selling to a person of another Member
State (excluding distance selling of excise goods) and wishes that the distance selling be
taxed in that Member State before the limit on distance selling established in that
Member State is exceeded and wishes to be registered as a taxable person of that Member
State, the person shall notify the tax authority of such wi shes in writing thirty days before
the tax liability transfers to the other Member State. The tax authority shall issue written
confirmation stating that the tax authority is aware of the person’s wishes to commence
payment of tax for distance selling carr ied out in another Member State in that Member
State.
(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 s hall 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
mad e.
(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 aut hority concerning the registration of a taxable person
shall be established by a regulation of the Minister of Finance.

§ 21. Registration as taxable person with limited liability
(1) For an Estonian person or a foreign person operating in Estonia through a
permanent establishment who receives a service specified in clauses 10 (2) 1) -11) or 14) –
16) 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 160 000
kroons as calculated from the beginning of a calendar year, the obligation to regist er 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 (2
1) of this section.
This provision does not apply to taxable persons and natural pers ons who are not engaged
in business.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2
1) If a foreign taxable person engaged in business who has no permanent
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).
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 registr ation 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 of Finance.

§ 22. De letion 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 (1) 1) and 3) of this Act carried out by the person will
not exceed, within the next twelve months and according to the calculations of the
taxable person, the threshold specified in subsection 19 (1) of this Act, the person may
submit an application to the tax authority for deletion of the person from the register,
except in the case specified in sub section (2) of this section.
(2) If a person of another Member State engaged in business transfers goods by
distance selling to a person of Estonia (excluding distance selling of excise goods) was

registered as a taxable person pursuant to subsection 20 (2) of this Act before the
registration obligation arose and the person has been registered as a taxable person for at
least two years and if the taxable supply of the transactions specified in clauses 1 (1) 1)
and 3) of this Act carried out by the person 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 19 (1) or (2) of this Act, the
person may submit an applic ation to the tax authority for deletion of the person from the
register.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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.
(3
1) 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 t he taxable person from the register of
taxable persons.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4) If a taxable person is dissolved or the activities thereof are terminated in Estonia,
the tax authority shall delete the taxab le 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
head of the tax authority. Before deciding on the deletion of a taxable person from the
register, except in the c ases 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
limite d 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 yea r and will not exceed during
the current calendar year, according to the calculations of the taxable person, the
threshold specified in subsection 21 (2) of this Act, the person may submit an application
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 head 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. A taxable person with limited liability is deemed to be deleted from the
register as of the date specified in the decision.

§ 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 reco rds pursuant to the provisions of § 36, and shall issue invoices in
accordance with the requirements of § 37 of this Act.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2) Subsection (1) of this section shall applies to foreign pers ons registered in Estonia
as taxable persons who create supply in Estonia.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

§ 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 29
(12) of this Act, paying value a dded tax pursuant to the procedure provided for in § 38,
preserving documents and maintaining records pursuant to the provisions of subsection
36 (3) 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 3 (5) 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
21 (1) of this Act upon the receipt of services specified in subsection 10 (2) of this Act
from a foreign taxable person is not required to pay value added tax on the intra –
Community a cquisition 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 160 000 kroons. 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 va lue 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. Regis tration 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 (RT I 1995, 26– 28, 355; 1998, 91–93, 1500; 1999, 10,
155; 23, 355; 24, 360; 57, 596; 102, 907; 2000, 29, 172; 49, 303; 55, 365; 57, 373; 2001,
34, 185; 56, 332 and 336; 89, 532; 93, 565; 2002, 3, 6; 35, 214; 53, 336; 61, 375; 63, 387
and 388; 96, 564; 102, 600; 110, 657; 2003, 4, 19; 13, 64; 18, 100; 78, 523) as a single
taxable person on the basis of a joint application by such taxable persons. Taxable
persons to whom one of the following circumstances applies shall also be registered as a
single taxable person on the basis of a joint application:
1) at least 50 per cent of the shares of each public limited company to be registered
as a single taxable person or of the holdings in each private limited company or a general
or limited partnership to be registered as a single taxable person are owned by one and
the same person;

2) at least 50 per cent of the votes determined by the shares of each public limited
company or private limited company to be registered as a single taxable person or by the
contributions into each general or limited partnership to be registered as a single taxable
person are owned by one and the same person.
(2) Before persons who have not been registered as taxable persons are registered as a
single taxable person, they shall be registered by the tax authority as separate taxable
persons pur suant to the procedure provided for in § 20 of this Act.
(3) The tax authority shall annul a decision concerning registration of taxable persons
as a single taxable person:
1) if the tax authority has information indicating that the circumsta nces 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) on the basis of a joint application by the taxable persons registered as a single
taxable person, as of the first day of the month following the month of receipt of the
application.
(4) The procedure for registration of taxable persons as a single taxable person, the
format of the corresponding registration applications, the forma t of decisions of the tax
authority concerning registration and the procedure for annulment of a decision
concerning registration of taxable persons as a single taxable person at their request shall
be established by a regulation of the Minister of Finance .
(5) As of the date of the annulment of a decision concerning registration of taxable
persons as a single taxable person, the taxable persons are deemed to be re- registered as
separate taxable persons.
(6) Persons registered as a single taxabl e person shall submit value added tax returns
separately but shall be solidarily liable for payment of value added tax by the due date. In
the case the decision concerning registration as a single taxable person is annulled, the

taxable persons shall be solidarily liable for the value added tax arrears which arose
during the period when they were registered as a single taxable person.
(7) Overpaid amounts of value added tax shall be calculated separately for each of the
taxable persons registered as a single taxable person. Overpaid amounts of value added
tax shall be refunded according to the value added tax returns submitted by the taxable
persons registered as a single taxable person.

§ 27. Taxable period and value added tax return
(1) The t axable period is one calendar month. Value added tax returns 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 or 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 value added tax returns shall be established by a regulation of the M inister of
Finance.
(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 3 (5) of this Act during the taxable period;
3) persons specified in clause 3 (6) 2) 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.

(3) (Repealed – 07.12.2005 entered into force 01.01.06 – RT I 2005, 68, 528)
(4) On the basis of a reasoned request made by a taxable person, the head of the tax
authority may, by his or her decision, establish a taxable period longer than one calendar
month for the taxable per son, provided that it 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. In this case, value added tax returns shall still be submitted to the tax authority
by the twentie th 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.

§ 28. Report on intra -Community supply of goods
(1) A taxable person who has effected intra- Community supply of goods during a
taxable period or who has transferred goods as a reseller in a triangular transaction during
a taxable period is required to submit a report on intra -Community supply of goods.
(2) A report on intra -Community supply of goods shall be submitted to the tax
authority by the twentieth day of the month following each quarter.
(3) If a taxable person amends information in a report on intra -Community supply of
goods submitted concerning a previous quarter, the person is required to submit a report
on the amendment of i ntra-Community supply of goods to the tax authority concerning
the corresponding quarter.
(4) The standard format of reports on intra -Community supply of goods and
instructions for the completion thereof and the standard format of reports on the
amen dment of intra -Community supply of goods and instructions for the completion
thereof shall be established by a regulation of the Minister of Finance.

(5) A taxable person who has transferred a new means of transport to a person of
another Member State which will be transported to the other Member State shall add the
invoice issued upon the sale of the means of transport to the report on intra -Community
supply of goods.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

§ 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 3
(4) of this Act less the input value added ta x of the same taxable period on taxable
supply, or goods or services used for transactions or acts specified in subsection 4 (2) of
this Act and related to business or for business carried out in a foreign state, except
transactions deemed to be supply exe mpt from tax (§ 16). Input value added tax of the
same taxable period on goods or services used for services specified in clause 16 (2) 1),
5) or 6) of this Act which are provided to a person of a third country may also be
deducted.
(2) Calculated value added tax is the value added tax calculated on the taxable value
of the transactions or acts specified in subsection 3 (4) of this Act, excluding the import
of goods, carried out or performed by a taxable person.
(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;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

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 person of a foreign
state engaged in business who is not registered as a taxable person in Estonia;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
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 sec tion 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 t han 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 head of the tax authority on the basis of an application by
the taxable person, taking into a ccount the actual use of the goods or services. Input value
added tax on an automobile, motor fuel acquired for the automobile and costs directly
related to the automobile shall be deducted regardless of the proportion of its use for
business purposes, unl ess the person is a sole proprietor.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 tr ansfer or for the
manufacture of goods to be transferred or has acquired goods intended for supply exempt
from tax (§ 16), the reception of guests, the provision of meals or accommodation for the
employees of the taxable person or for purposes not related to business, the taxable

person has 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. Input value added tax
on the fixed assets acquired before registration of a person as a taxable person may be
deducted, taking account of the provisions of subsection 32 (4) of this Act only if the
person has not used such fixed assets before registration as a taxable person.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(6) Upon the export of goods specified in subsection 5 (2) 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 5 (2) 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 go ods 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 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 purchaser and the
seller 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 w as submitted. A credit invoice may only be submitted with regard to a
specific invoice referred to in the credit invoice.
(8) If the supply of goods has been effected but the contract under which the
ownership of the goods is to pass to the contractu al 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 ret urned 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. This provision does not apply
to fixed assets.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(11) (Repealed – 07.12.2005 entered into force 01.01.06 – RT I 2005, 68, 528)
(12) The amount of value added tax to be paid by a taxable person with limited liability
is the value added tax calculated on the acts specified in subsection 3 (5) 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 or intra -Community acquisition of goods is expressed in a foreign currency, the
exchange rate shall be determined in accordance with the provisions of the Community
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 or intra -Community acquisition transaction is expressed in a foreign
currency, the exchange rate of the Estonian kroon as determined by Ee sti Pank and
applicable on the date determined pursuant to § 11 of this Act applies.

§ 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 mea ls 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 bus iness trip.

§ 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 A ct.
(2) Upon intra -Community acquisition of goods, acquisition of goods installed or
assembled, acquisition of goods by way of a triangular transaction (clause 3 (4) 4)) or
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 law, input value added tax
shall be deducted on the basis of an invoice.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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, input value
added tax shall be deducted on the basis of an invoice.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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
Community 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 containing the particulars of the imported goods (subsection 38 (2)).

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4
1) If the amo unt 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(5) (Repealed – 07.12.2005 entered into force 01.01.06 – RT I 2005, 68, 528)
(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 and the taxable person has received a declaration
approved by the customs authorities from the customs agency.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68 , 528)
(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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(9) Where goods acquired or services received and the invoice issued for such goods
or services are recei ved 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.

§ 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 where the input
value added tax can be deducted pursuant to subsection 29 (1) of this section 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 16 (3)
of this Act. The provision of the services specified in clauses 16 (2) 5) and 6) of this Act,
in so far as these are incidental transactions, shall also 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 33 (2) of this Act
during a calendar year with the written permission of the head of the tax authority
obtained on the basis of a reasoned reques t made by the taxable person if the actual
proportion of taxable supply to total supply in the current calendar year is substantially
different.

(4) A taxable person may deduct input value added tax paid upon acquisition of fixed
assets, including immovables, for business purposes and upon acquisition of goods or
receipt of services intended for the fixed assets in the month during which the fixed assets
or goods intended for the fixed assets were acquired or services received, taking into
account the estimated proportion in which the fixed assets were to be used for the
purposes of taxable supply during the year of acquisition. Input value added tax shall be
adjusted within the period for adjustment of input value added tax as of the year of
acquisition of the fixed assets according to the actual proportion in which 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 t he
acquisition value of the fixed assets and only in case of the goods acquired and services
received for an immovable which increase the book value of the immovable.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4
1) 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 acquisition of the fixed assets and the last day of the current calendar
year is deemed to be the first calendar year. In the case of fixed assets, the period of time
between the date of acquisition of goods or receipt of services for the fixed assets and the
last day of the current calendar year is deemed to be the first calendar year.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(4
2) Input value added tax shall be adjusted at the end of each calendar year taking
into ac count 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

(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.
(6) The procedure for reporting recalculation of partially deducted input value added
tax in a value added tax return and the proc edure 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 of Finance.
(7) Taxable persons who supply investment gol d 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 16 (3) 4) 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 for partial deduction of input value added tax
(1) Upon partial deduction of input value added tax in the case specified in subsection
32 (1) 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. 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 head of the tax authority on the basis of an
application by the taxable person, taking into account the estimated proportion of taxable
supply to total supply during the f irst 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 sepa rate 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 head
of the t ax 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 by a reasoned decision for up to ninety 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 l ater than five calendar days after the
term of expiry of the of the term of fulfilment of the claim for refund.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

§ 35. Refund of input value added tax in other cases

(1) Value added tax paid by a foreign 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 foreign taxable person on the basis of a written
application from the taxabl e person and pursuant to the procedure established by a
regulation of the Minister of Finance if:
1) the taxable person is required to pay value added tax as an undertaking in the
home country of the person;
2) the taxable person does not have a permanent establishment in Estonia through
which the taxable person engages in business in Estonia;
3) the amount of value added tax to be refunded is at least 400 kroons per calendar
year or 3000 kroons in the case where the application is s ubmitted concerning a period
longer than three months but shorter than a calendar year.
4) 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 s ervices under
the same conditions from their calculated value added tax.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2) If a person is a taxable person of a third country, value added tax paid upon the
import or acquisition of goods, except immovables, or receipt of services for business
purposes shall be refunded to the person in Estonia provided that, in addition to the
requirements set out in clauses (1) 1) 2) and 4) of this section, the following requirements
are met:
1) in the home country of the foreign taxable person, Estonian residents have the
right to the refund of value added tax;
2) the amount of value added tax to be refunded per calendar year is at least 5000
kroons.

(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(3) If a taxable person of a third country who applies special arrangements for
imposing value added tax on electronically supplied services is not registered as a taxable
person in any of the Member States and pays value added tax in Estonia upon the import
or acquisition of goods, except immovables, or receipt of services used for business
purposes, such value added tax shall be refunded to the taxable person of a third country
on the basis of a written application from the taxable person and pursuant to the
procedure established by a regulation of the Minister of Finance.
(4) Value added tax to be refunded shall be transferred to the bank account specified
in an application submitted in the format established by a regulation of the Minister of
Finance.
(5) The Government of the Republic has the right to establish, by a regulation, a list
of movables and services upon the acquisition 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 a id, provided that
the export of the goods is certified by documents specified in subsection 5 (5) of this Act.
Humanitarian aid is irrecoverable aid granted for alleviation of need to international
organisations, foreign governments, foreign local governme nts or foreign non-
governmental organisations.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(7) If a person transfers a new means of transport which is delivered to another
Member State and the 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 of the new
means of transport shall be refunded to the person after delivery of the new means of
transport to the other Member State provided tha t 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 sales price of the new mean s of transport.
(8) If a person 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, value
added tax paid upon the import of goods shall be refunded to the person provided that the
person proves that value added tax has been paid on the intra -Community acquisition of
the goods in another Member State.
(9) If a taxable person hires out a means of transport, except an automobile, or leases
it to a third country person or establishes a usufruct on a means of transport, except an
automobile, for the benefit of a third country person, value added tax paid on such
services shall be refunded to the person on the basis of an application provided that the
person proves that the means of transport was used in a third country and that value
added tax is also paid on the services in the third country.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 Minist er of Finance.
(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 of
Finance.
(12) The procedure for the refund of value add ed tax paid in Estonia upon the import
or acquisition of goods, except immovables, or receipt of services used for business
purposes to taxable persons of third countries who apply special arrangements for
imposing value added tax on electronically supplie d services (subsection 43 (1)) shall be
established by a regulation of the Minister of Finance.

§ 36. Obligations of taxable persons and taxable persons with limited liability upon
keeping records
(1) A taxable person shall:
1) preserve cop ies of invoices issued by or on behalf the person (subsection 37 (1))
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 est ablished by a regulation of the Minister of Finance,
maintain daily records of taxable supply and supply exempt from tax, calculated value
added tax, input value added tax payable on taxable supply acquired from other registered
taxable persons or on goods and services specified in subsection 4 (2) of this Act and
used for business purposes, input value added tax calculated on the taxable value of
received services or acquired goods specified in clauses 3 (4) 2) -5) of this Act, and input
value added tax pai d or to be paid on imported goods used for the purposes of business;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
3) keep records of goods dispatched or transported 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 7 (2) of this Act;
4) keep records of movables specified in clause 8 (3) 3) 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 record of the transactions related to the returnable packaging specified in
subsection 11 (7) of this Act and preserve the documentation concerning returnable
packaging for a period of at least seven years.
(21.04.2004 entered into force 01.06.2004 – RT I 2004, 41, 278)
(2) Registered taxable persons who sell investment gold shall maintain records of all
transactions relating to investment gold and of all pur chasers 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 acquire d or services received specified in
clauses 3 (4) 2) -5) 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 of Finance,
maintain daily records of value added tax calculated on the taxable value of received
services and imported or acquired goods specified in clauses 1 (1) 2) and 5) or clauses 3
(4) 2)- 5) of th is Act;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
3) keep records of goods dispatched or transported 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 7 (2) of this Act;
4) keep records of movables specified in clause 8 (3) 3) of this Act and delivered to
the taxable person with limited liability in 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 on the condition that the person makes the invoices or
information preserved therein immediately available to the tax authority at the latter’s
request. Where the place at which invoices are preserved is outside Estonia, the taxable
person or taxable person with limited liability shall inform the tax authority about the
place at which the invoices are preserved.

(5) The procedure for maintaining daily records of taxable supply and supply exempt
from tax, calculated value added tax, input value added tax payable on taxable supply
acquired from other registered taxable persons or on goods or services specified in
subsection 4 (2) of this Act and used for business purposes, input value added tax
calculated on the taxable value of received services or acquired goods specified in clauses
3 (4) 2) -5) of this Act, and input val ue added tax paid or to be paid on imported goods
shall be established by a regulation of the Minister of Finance.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

§ 37. Invoices
(1) A taxable person shall issue an invoice for the tr ansfer 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 11 (4) 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.
(2) If the time of supply is the time of 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.

(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 distance selling, the transfer of a new means of transport or treating goods
transferred to third country natural persons as exports. An invoice need not be issued
upon the transfer of goods or provision of services specified in subsection 16 (1) or (2) of
this Act provided that value added tax is not imposed on such 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, 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 (or invoices) and the taxable person will accept the invoice (or invoices). The
agreement must contain the procedure for the acceptance of each invoice by the taxable
person.
(6) An invoice may be issued on paper or, s ubject 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 t axable 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
tax able 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 and/or an earlier 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 kroons.
(8) In addition to the information listed in subsection (7) of this section, the following
shall also 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 whic h
such rate can be applied: to clause of subsection 15 (3) or (4) or the appropriate clause or
clause of § 16 of this Act, or to the appropriate paragraph of Article 13 or 15, clause (c)
of section 1 of Article 8, section B of Article 26b or section E of A rticle 28c of the Sixth
Directive, or where intra- Community supply of goods is involved, reference to section A
of Article 28c of the Sixth Directive, and where transport of goods to the Azores or
Madeira, or from the Azores or Madeira to Estonia or anothe r Member State is involved,
reference to section C of Article 28c of the Sixth Directive. Reference to the appropriate
provision based on which the tax rate is applied need not be set out in the invoice upon
export, and the reference to the provision of the Directive need not be set out in the
invoice if the place of supply of the service is not Estonia;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

2) where the acquirer of goods or the recipient of services is liable to pay the ta x,
reference to Article 21 of the Sixth Directive;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
3) where goods sold to a natural person of a third country are treated as exports
(subsection 5 (2)), reference to subsection 5 (2) o f this Act or paragraph 2 of Article 15 of
the Sixth Directive;
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 15 (3 ) 2) of this Act or sub-paragraph A(b) of Article 28c of the Sixth
Directive;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
5) in the case of a triangular transaction, the registration number as a taxable person
of the acquirer of the goods and reference to sub -paragraph E 3 of Article 28 of the Sixth
Directive;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
6) where special arrangements apply for imposing value added tax on travel services
(§ 40), referenc e to § 40 of this Act or Article 26 of the Sixth Directive;
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) or where
special arrangements apply for imposing value added tax on the sale of second- hand
goods, original works of art, collectors’ items and antiques by public auction (§ 42),
reference to §§ 41 or 42 of this Act or Article 26a or paragraph C of Article 26a of the
Sixth Directiv e, correspondingly;
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

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 t ax
representative, and reference to subsection 20 (6) of this Act or paragraph 2 of Article 21
of the Sixth Directive.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(9) A simplified invoice may be issued, provided that the amount indicated in the
invoice does not exceed 1000 kroons 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 stat ions 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 an d 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 issue d 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
per son 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 by the customs rules. Upon the import of goods in the case specified
in subsection 6 (4) of this Act, a person shall submit information concerning the import of
goods on a customs declaration form and pay value added tax pursuant to the procedure
provided by the customs rules.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(3) A person specified in clause 3 (6) 2) 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 p erson specified in clause 3 (6) 3) of this Act shall pay, pursuant to the
procedure established by the Minister of Finance, value added tax to the customs
authorities by the date of registration of a new means of transport acquired from another
Member Stat e or, in the case of a new means of transport which is not subject to
registration, within ten calendar days as of the date of delivery of the means of transport
to Estonia.
(5) A person specified in clause 3 (6) 4) of this Act shall pay value added tax pursuant
to the procedure for payment of excise duty provided for in the Alcohol, Tobacco and
Fuel Excise Duty Act.

(51) A person specified in clause 3 (6) 5) of this Act shall present the particulars of the
goods on a customs declaration form and shall pay value added tax pursuant to the
procedure provided by the customs rules, taking account of necessary differences.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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
M inister of Finance.

Chapter 5
Specific Provisions Concerning Taxation

§ 39. Tax incentives applicable to foreign missions, diplomats, Community institutions
and armed forces of foreign states
(1) Value added tax shall not be imposed on the import of goods which are necessary
for foreign diplomatic representatives, consular agents (except honorary consuls),
representatives or representations of special missions or international organisations
recognised by the Ministry of Foreign Affairs, diplomatic representations or consular
posts of foreign states, special missions or Community institutions or for members of the
administrative staff of such representations, posts or special missions, except for the
administrative staff of Community institutions. U pon acquisition of such goods, except
foodstuffs, or services in Estonia, value added tax paid on such goods or services shall be
refunded on the basis of an invoice meeting the requirements of § 37 of this Act if,
according to the invoice, the total value of the goods and services, inclusive of value

added tax, is at least 1000 kroons. In the case of public utility services,
telecommunications services and fuel within the meaning of the Liquid Fuel Act (RT I
2003, 21, 127), value added tax shall also be refunded if the value of the goods or
services is less than 1000 kroons. Community institutions shall also be refunded for the
value added tax paid on acquisition of food products.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(2) Val ue added tax shall not be imposed on the import of goods which are necessary
for the armed forces of NATO Member States, except Estonia, or for the civilian staff
accompanying them or for members thereof when such forces are taking part in the
common defence effort. Upon acquisition of such goods or services in Estonia, value
added tax paid on such goods or services shall be refunded on the basis of an invoice
meeting the requirements of § 37 of this Act. The tax incentives specified in this
subsection appl y to the armed forces and civilian staff of other foreign states and to
members thereof, international military headquarters and international military
educational institutions if so provided by an international agreement ratified by the
Riigikogu
3.
(3) The procedure for and conditions of exemption from value added tax of goods
imported to meet the needs of the representations, posts, special missions and institutions
specified in subsection (1) of this section and the armed forces and civilian staff and the
members thereof and the headquarters and educational institutions specified in subsection
(2) of this section and the procedure and conditions for the refund of value added tax
shall be established by a regulation of the Government of the Republic. 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 of Finance.
(4) On the proposal of the Minister of Foreign Affairs, exceptions to the provisions of
s ubsection (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, post, special mission, institution or natural person
specified in subsection (1) of this section to apply for exemption from or a refund of
value added tax shall be approved by an official authorised by the Minister of Foreign
Affairs.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(6) The right of the armed forces and civilian staff and the members thereof and the
headquarters and educational institutions 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 Defence.

§ 40. Special arrangements for imposing value added tax on travel services
(1) Special arrangements for imposing value added tax on travel services 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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(3) The place of supply of travel services subject to value added tax under the special
arrangements is Estonia. The place of supply of travel services is not Estonia if the
services used in the provision of travel service s 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 the special arrangements shall be
the difference between the total amount to be paid for the services to a tax able 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 dire ct 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 ta xable 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. If the taxable person uses,
wit h 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, the taxable person shall use the margin until the end of the calend ar 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) If a taxable person applies the special arrangements, the taxable person 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 the special arrangements as a single travel service.
(8) If a taxable person applies the 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 th e taxable value determined pursuant to subsection (4) or (5)
of this section on an invoice issued for travel services subject to the special arrangements.
(9) If a taxable person provides both travel services subject to the special
arrangements and s ervices not subject to the special arrangements, the taxable person is
required to keep separate records for travel services subject to the special arrangements
and goods acquired or services received therefor and of other services not subject to the
speci al arrangements and goods acquired or services received therefor.
(10) Zero per cent value added tax rate shall be applied to travel services if, upon
providing the services, intra -Community transport services for passengers is used. Where
other servic es are also provided as a part of travel services, 0 per cent value added tax
rate shall be applied to the travel services to the extent connected to the intra- Community
transport services for passengers.
(07.12.2005 entered into force 01.01.2006 – RT I 20 05, 68, 528)
(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 of
Financial Affairs.
(07.12.2005 entered into force 01.01.2006 – R T I 2005, 68, 528)

§ 41. Special arrangements for imposing value added tax on resale of second- hand goods,
original works of art, collectors’ items and antiques

(1) If a taxable person acquires second -hand goods, original works of art, collectors’
items or antiques with a view to resale and does not use the goods, the taxable person
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 acquir ed 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 the 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 Annex I (a) of the Sixth Directive, although
taxable persons shall have the opt ion of not considering the items mentioned in the final
three indents in Annex I (a) of the Sixth Directive as “original works of art”. “Collectors’
items” means philately items (CN code 9704 00 00) and collections and collectors’ pieces
of zoological, bot anical, mineralogical, anatomical, historical, archaeological,
palaeontological, 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.

(4) If a taxable person applies the procedure for the calculation of taxable value set
out in subsection (3) of this section, the taxable person 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 calc ulating 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) If a taxable person utilises the option specified in subsection (5) of this section,
the taxable person shall observe the procedure for calculating taxable value provided for
in subsection (3) of this section upon the resale of the goods specif ied in subsection (5)
for at least two calendar years as of taking up the option specified in subsection (5).
(7) In the case of original works of art, collectors’ items or antiques imported by a
taxable person, the taxable value calculated pursuant to subsection 13 (1) of this Act plus
the value added tax calculated on the taxable value is deemed to be the purchase price.
(8) A taxable person does not have the right to deduct value added tax paid by the
person upon acquisition of goods from a t axable person who sold the goods under the
procedure for calculating taxable value provided for in subsection (3) of this section from
the calculated value added tax.
(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 ar t, 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 s ection, 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 t he criteria set out in subsection (2) of this section.

§ 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 red uced 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 go ods 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 shall be 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 41 (1) 1)-3) of this Act,
whereby commission is payable on the sale of goods at t he 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 electronically supplied
services
(1) Special arrangements for imposing value added tax (hereinafter special
arrangements) may be applied to electronically supplied services on the condition that the
services are provided by a taxable person of a third country who is not registered as a
taxable person in any of the Member States (hereinafter third country taxable person) to a
person of a Member State who is not registered as a taxable person or taxable person with
limited liability.
(2) A third country taxable person who has opted for the application of the special
arrangements shall apply the special arrangements to all services supplied by the taxable
person electronically to persons s pecified in subsection (1) of this section.
(3) If a third country taxable person has decided to register in Estonia under the
special arrangements, the taxable person shall inform the tax authority, using electronic
means, when activity as a taxable person is to commence, cease or change to the extent
that the person no longer qualifies for the special arrangements.

(4) In order to register, a third country taxable person shall submit the following
obligatory details for identification to the tax authority using electronic means:
1) name and address;
2) e -mail address or addresses;
3) website addresses;
4) registration number as a taxable person in the home country, if any;
5) a statement confirming that the person is not registered as a taxable person in any
of the Member States.
(5) A third country taxable person shall notify the tax authority electronically of any
changes in the information submitted to the tax authority pursuant to subsections (3) and
(4) of this section.
(6) The tax authority shall allocate a registration number to the third country taxable
person and shall notify the taxable person by electronic means of the registration number
allocated thereto.
(7) The tax authority shall exclude the third country taxable person from the register
if:
1) the third country taxable person notifies that the person no longer supplies
electronic services, or
2) it becomes evident that the taxable activities of the third cou ntry taxable person
have ended or the person no longer fulfils the requirements necessary to be allowed to
apply the special arrangements, or
3) the third country taxable person persistently fails to comply with the rules
concerning the special arr angements.

(8) A third country taxable person shall submit by electronic means to the tax
authority a value added tax return concerning electronically supplied services for each
calendar quarter. A value added tax return concerning electronically supplied services
shall be submitted by the twentieth day of the month following a quarter. A third country
taxable person shall pay the amount of value added tax due by the date of submission of
the value added tax return. The list of information to be submi tted in value added tax
returns concerning electronically supplied services shall be established by a regulation of
the Minister of Finance.
(9) A third country taxable person shall not deduct value added tax paid upon the
acquisition of goods or the receipt of services in the Community from the value added tax
to be paid by the person as input value added tax, but has the right to be granted a refund
by the Member State concerned (§ 35).
(10) A third country taxable person shall keep records of t he transactions covered by
the special arrangements in sufficient detail to enable the tax authority of the home
Member State of the recipient of the services to determine that the information entered in
the value added tax return is correct. These records shall be made available electronically
on the request of the tax authority or the tax authority of the Member State in which the
recipient of the services is established. These records shall be maintained for a period of
ten years from the end of the year when the transaction was carried out.
(11) A third country taxable person who has opted for the special arrangements may
not designate a tax representative.

§ 44. Special arrangements for imposing value added tax on sole proprietors
(1) A sole proprietor may treat the date on which an act specified in clause 11 (1) 2)
or 3) of this Act is performed as the time of supply. The sole proprietor shall inform the
tax authority about his or her using this option in writing upon registration as a taxable
person or during the taxable period prior to taking up the option or earlier and shall

indicate in a written notice the taxable period from which the sole proprietor will
commence using the option.
(2) If a sole proprietor who uses the option transfers goods free of charge, the date on
which the goods are dispatched or made available to the purchaser shall be the time of
supply.
(3) A sole proprietor who uses the option is entitled to the deduction of input value
added tax on goods acquired or services received after full or partial payment for the
goods or services to the extent in which the goods or services are paid for.
(4) If, for reasons independent of the sole proprietor, goods acquired or services
provided are not paid for within the two taxable periods following the date on which the
goods were dispatched or made available or the services were provided, the first day of
the third taxable period shall be the time of supply.
(5) A sole proprietor has the right discontinue usi ng the option in which case he or
she shall notify the tax authority thereof in writing during the taxable period prior to
applying the general conditions set out in subsection 11 (1) of this Act or earlier.

§ 44
1. Tax warehousing
(1) Tax warehousi ng means placing the goods specified in Annex J of the Sixth
Directive 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 kee per of a tax warehouse must provide security in order to guarantee
performance of tax obligations which may arise with regard to the goods stored in the tax
warehouse. The security shall be given, released, used and calculated pursuant to the
procedure con cerning the security prescribed by the customs rules for customs
warehouses, taking account of the differences regarding tax warehouses.

(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) t he 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 §§ 152, 154 or 156 of the
Taxation Act, or the applicant has committed a criminal offence specified in §§ 386–390
of the Penal Code if information concerning the punishment has not been expunged from
the punishment register.
(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 the result of processing, goods no longer belong to the list specified in Annex
J to the Sixth Directive, 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 ta ken 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 3 (6) 5) of this Act.
(10) Goods missi ng 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 complia nce 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 §§ 152, 154 or 156
of the Taxation Act or the warehouse keeper has committed a criminal offence specified
in §§ 386–390 of the Penal Code;

2) the warehouse keeper 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 w arehouse 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 specif ied in clause
11 1) 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, sus pension
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 of Financial Affairs.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

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 entere d
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 (RT I 2001, 64, 368; 88, 531; 102, 669; 2002, 11,
60; 30, 177; 44, 284; 62, 377; 84, 493; 90, 521; 110, 658; 2003, 18, 104; 48, 344) 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 t his 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.
(3) Value added tax shall not be imposed on the transfer of construction works and
land under construction works before the commencement of use of the construction
works, if the construction commenced prior to the entry into force of this Act, and on the
transfer of plots if there are no construction works thereon and the plots of land were
acquired prior to the entry into force of this Act (clause 16 (2) 3)).
(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 unt il 1 May 2014.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)
(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 entr y 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 contr actual user of the goods prior to the entry into
force of this Act.
(8) The use for purposes other than business purposes of automobiles, upon the
acquisition of which the taxable person partially deducted input value added tax pursuant
to subsection 21 (2) of the Value Added Tax Act in force until the entry into force of this
Act or pursuant to analogous provisions of an earlier Value Added Tax Act, shall not be
taxed as self -supply.
(9) If services are provided to a third country person on the basis of a contract for the
hiring or leasing of or establishment of a usufruct on a means of transport, except
automobiles, concluded prior to the entry into force of this Act, the provisions of the
Value Added Tax Act in force until the entry into force of this Act apply to the provision
of such services on the condition that the means of transport has been transferred into the
possession of its contractual user 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 tran sported 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 35 (1) 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 a re transported
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 w ere transported to a Member State of the Community or
an acceding country for purposes which comply with the purposes of applying the
temporary importation procedure with total relief from import duties prior to the entry
into force of this Act are transported 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.

§ 47. Amendment of Taxation Act
The Taxation Act (RT I 2002, 26, 150; 57, 358; 63, 387; 99, 581; 110, 660; 111, 662;
2003, 2, 17, 48, 341; 71, 472) is amended as follows:
1) section 8
1 is added to the Act worded as follows:
Ҥ 8
1. Tax representative of non- resident
(1) The tax representative of a non -resident ( hereinafter tax representative) is a person
to whom a corresponding activity licence has been issued by the tax authority for state
taxes and whom a non- resident may authorise to represent the non -resident for the
performance of the obligations arising in Estonia from a Act concerning a tax or from this
Act. A legal person founded in Estonia or a branch of a foreign legal person entered in
the Estonian commercial register may act as a tax representative.

(2) All the rights and obligations of a registered taxable person who is a non-resident
extend to the tax representative. The tax representative is required to ensure that the
principal’s monetary and non- monetary obligations arising from this Act or an Act
concerning a tax are performed within the set term and in full.
(3) A tax representative shall submit an application to the tax authority for state taxes
to be issued with an activity licence of a tax representative wherein the following details
are indicated concerning the tax representative:
1) name and address;
2) registration number;
3) area of activity and place of business.
(4) A tax representative must be solvent and have an impeccable reputation. A tax
representative must not have tax arrears. A tax represen tative shall submit security at the
request of the tax authority.
(5) The tax authority shall decide on the grant of an activity licence of a tax
representative within twenty calendar days as of the receipt of an application. When
deciding on the gra nt of an activity licence, the person’s compliance with the
requirements specified in subsection (4) of this section shall be verified. The tax authority
may take the person’s performance of earlier obligations arising from Acts concerning
taxes into consi deration. The tax authority may request that the applicant furnish proof
concerning the applicant’s financial situation in order to verify the applicant’s solvency.
(6) The tax authority may suspend or revoke an activity licence if bankruptcy or
liqu idation proceedings have been initiated against the tax representative, if the tax
representative violates the obligations specified in subsection (2) of this section or if the
tax representative does not meet the requirements specified in subsection (4) o f this
section.
(7) The tax authority shall publish a list of tax representatives on its website.”;

2) clause 5) is added to subsection 17 (2) worded as follows:
“5) tax representatives.”;
3) clause 5) is added to subsection 21 (2) worded as follows:
“5) if a tax representative has been designated, the written agreement between the tax
representative and the non -resident.”;
4) clause 4) is added to subsection 21 (4) worded as follows:
“4) if a tax representati ve has been designated, the written agreement between the tax
representative and the non -resident.”;
5) subsection 22 (2) is amended and worded as follows:
“(2) A copy of the articles of association or another document regulating the activitie s
of the non- resident employer shall be appended to an application if such document is
required. A document certifying the authorisation of the person representing the
employer, a specimen signature of the person which is notarised or officially certified by
the tax authority and, if a tax representative has been designated, the written agreement
between the tax representative and the non -resident shall also be submitted.”;
6) section 40 is amended and worded as follows:
Ҥ 40. Liability of legal re presentative, administrator of assets and tax representative
(1) If a legal representative, manager or administrator of assets violates the
obligations specified in § 8 of this Act intentionally or due to gross negligence, the legal
representative, m anager or administrator of assets and the taxable person shall be
solidarily liable for the tax arrears incurred as a result thereof.
(2) A tax representative and the taxable person shall be solidarily liable for tax arrears
incurred as a result of f ailure to perform the obligations provided for in § 8
1 of this Act.

(3) If several persons are liable pursuant to subsection (1) of this section, they shall be
solidarily liable for the performance of the obligations.”

§ 48. Amendment of Value Adde d Tax Act
The Value Added Tax Act (RT I 2001, 64, 368; 88, 531; 102, 669; 2002, 11, 60; 30, 177;
44, 284; 62, 377; 84, 493; 90, 521; 110, 658; 2003, 18, 104; 48, 344) is amended as
follows:
1) subsection 5 (4) is amended and worded as follows:
“(4) Clause (2) 5) of this section applies until 31 December 2003.”;
2) section 33 is repealed.

§ 49. Repeal of earlier Value Added Tax Act
The Value Added Tax Act (RT I 2001, 64, 368; 88, 531; 102, 669; 2002, 11, 60; 30, 177;
44, 284; 62, 377; 84, 493; 90, 521; 110, 658; 2003, 18, 104; 48, 344) is repealed.

§ 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.
(3) Clauses 10 (2) 8) and 9) of this Act apply until 30 June 2006.
(4) The special arrangements provided for in § 43 of this Act are applicable until 30
June 2006.

(5) Subsection 40 10) of this Act applies until 31 December 2007.
(07.12.2005 entered into force 01.01.2006 – RT I 2005, 68, 528)

1 Sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member
States relating to turnover taxes – Common system of value added tax: uniform basis of
assessment (OJ L 145, 13.06.1977, pp. 1–40);
Eighth Council Directive 79/1072/EEC on the harmonization of the laws of the Member
States relating to turnover taxes – Arrangements for the refund of value added tax to
taxable persons not established in the territory of the country (OJ L 331, 27.12.79, pp. 11-
19);
Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of
the laws of the Member States relating to turnover taxes – Arrangements for the refund of
value added tax to taxable persons not established in C ommunity territory (OJ L 326,
21.11.86, pp. 40- 41);
Council Directive 2001/115/EC amending Directive 77/388/EEC with a view to
simplifying, modernizing and harmonizing the conditions laid down for invoicing in
respect of value added tax (OJ L 15, 17.01.2002, pp. 24–28);
Council Directive 2003/92/EC amending Directive 77/388/EEC as regards the rules on
the place of supply of gas and electricity (OJ L 260, 11.10.2003, pp. 8–9).
2 RT = Riigi Teataja = State Gazette
3 Riigikogu = the parliament of Estonia