VAT reporting

The first taxable period is the period from the date of VAT registration until the end of the same month. If the number of calendar days in the first tax period is less than fifteen, you may declare the supply of the first period together with the supply of the following tax period and submit one return concerning two tax periods.

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.