Starting from 1 June 2010 sales tax of 1 % should be paid on goods and services sold to the private persons by retail trade, catering and service enterprises whose place of activity is registered in Tallinn.
The tax liability arises when a service is provided to the client or goods are made available or sent to the buyer or when full or part of payment for the goods is received.
In case of long-term contracts sales tax has to be paid from the goods sold or services provided after 1 June.
Tax will not be imposed on the following goods and services:
The sales tax must be declared and paid quarterly by the 20th of the first month of the next quarter.The sales tax is administrated by the Tax and Customs Board who receives and checks the declarations, deals with the collection and also refunds. Tallinn City Enterprise Department is responsible for the advising and claims.
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