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More VAT News & Tips - Estonia

News

VAT requirement - New Appendix to the VAT return [1/11/2014]

Companies are required to submit a monthly Appendix to the VAT return containing details of all invoices issued and received for goods and services taxable at 20% and 9% VAT rates.


Tips

Qualification of a transaction - Supply of goods with installation

According to the Estonian VAT Act, the transaction is treated as a supply of goods with installation provided the cost of installation or assembly exceeds 5% of the value of the contract.


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