News
Taxation of income of non-residents natural persons in Estonia
Due to different criteria for determining residency in different countries, in some cases a person must be resident for tax purposes in multiple countries at…
Price discounts applied over a longer period of time
There is no debate when it comes to price discounts applicable upon the moment of sale. Pursuant to § 12 (8) of the Value Added…
What costs are associated with the automobile?
In order to correctly declare VAT input, is important to clarify which kind of costs are related to the automobile and which are not. There…
Leinonen expands Tax Advisory services
Main competencies: General tax consultations and VAT analysis; Tax accounting and declarations, tax planning strategies; Import, export and customs related taxation issues; Assistance in dealing…
Conversion of share capital from EEK to EUR
The conversion of the share capital does not take place automatically and should be initiated by the company. In order to make the conversion of…
Termination of Company – easier than ever
This is an alternative for voluntary liquidation process. The merger is easier way in case the private or public company has a sole shareholder who…
Restrictions on deduction of input value added tax of automobiles
The restriction mainly means that when purchasing or using an automobile for business purposes through a contract of use (including renting or leasing), input value…
Using the e-services of the Health Insurance Fund
The electronic forwarding service for the data of certificates of incapacity for work is available for legal entities in the State Portal at www.eesti.ee. You…
New Appendix to the value added tax return starting from 1.11.2014
This Annex has been introduced by the Tax Administration for them to better analyze the data and to improve the management of the tax opportunities…