a new provision was added to the Value Added Tax Act (VATA) at the
start of 2017 which establishes the national reverse charge liability
on metal products. Clause 5 was added to subsection 41¹ (2). This is
an area that will concern many entrepreneurs today and likely also in
The VATA defines the metal products subject to reverse charge via the CN commodity codes. Those who cannot or do not wish to check the special register of commodity codes on the website of the Tax and Customs Board can go to the page that explains the new provision1, which also lists all of the necessary codes and explanations.
It is worth knowing that the national reverse charge only applies between two Estonian taxable persons.The regular taxation procedure applies when a sales document without the purchaser’s name is issued in retail trade.
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