News
Automobile taxation as a fringe benefit
Not just any use of a company automobile constitutes a fringe benefit for the purposes of the Income Tax Act. Decision No. 3-3-1-93-08 of the…
Social tax to continue to remain at the current rate of 33% in 2017
Against the background of the government change, long-term discussions have been held on the expected tax amendments, in fact, first of all, on the cancellation…
Companies obliged to pay income tax on lawfully paid fines
Therefore, a fine imposed on a company is not an expense that can be deducted from business income and therefore entails the obligation to pay…
Differences related to the taxation of new means of transport
For the purposes of the Value Added Tax Act, a new means of transport is: a vessel exceeding 7.5 metres in length that is transferred…
Deposit for commercial premises is turnover
The purpose of a deposit is to offer the lessor security against malicious lessees. The deposit should discipline both parties to the transaction. However, the…
Non-resident’s obligation to register as VAT payer in Estonia
the existence of a permanent establishment; whether or not the purchaser of the goods or recipient of the services is a taxable person or a…
The national reverse charge mechanism – what is it?
If taxpayers have already become accustomed to the national reverse charge mechanism in the event of immovable property, then in a couple of months metal…
Maximum limits of distance selling differ in Member States
When an Estonian enterprise sells goods to private persons in another Member State via its website and sends the goods to the client by post,…
Important tax amendments that have entered and will enter into force in 2016
INCOME TAX Maximum daily allowance increased The tax exempt limit of daily allowances during assignments abroad is 50 euros for the first 15 days of…