News
Similar restrictions will from now on apply to the sale, use and promotion of electronic cigarettes as in the case of other tobacco products
On 8 June, the Riigikogu enacted the Tobacco Act Amendment Act that transposes the new Tobacco Products Directive of the European Union. This directive seeks…
Deduction from rental income of a natural person
A new provision was added to the ITA. According to the provision, 20% is deducted from rent (subsection 1 of § 16 of the ITA)…
There are plans to increase the threshold for registering as a VAT payer and to extend the circle of objects of domestic reverse charge procedure
The threshold of 16,000 euros currently valid in Estonia has been in force since 1 April 1995. The kroon was the effective currency at the…
Accommodation service versus lease of an immovable property. How to distinguish them?
So far, the tax authorities and the Ministry of Finance have taken the stand that voluntary taxation of the dwellings with value added tax is…
Interview with Kaire Rebane, Country Manager for Leinonen Estonia
How do you describe the current business environment in the country? Are any new tax rate or legislation changes influencing it? If so, how? Estonia…
The right to deduct input VAT must not be restricted just because a formal requirement has not been met
In simpler terms, this means that the VAT burden must rest on the end consumer. The right to deduct input VAT must be guaranteed for…
Referral to European Court of Justice to be mandatory on certain conditions
No requests for preliminary rulings sent from Estonia in disputes concerning VAT, for example, have been resolved in the European Court so far. It seems…
Flowers and other gifts for partners and employees may not always be subject to tax
It is important to bear in mind that keeping your own wallet separate from that of the company is the sensible thing to do, even…
Advisory Unit team of Leinonen introduced Estonian tax system in Kiev
The main purpose of the conference was to present Estonia as a country and as a good place to start a business. Local entrepreneurs had…