News
Formal omissions on invoices not an obstacle to deduction of input VAT
In the analysed dispute, the tax authority did not allow the taxable person to deduct input VAT for the reason that the buyer’s VAT registration…
A person cannot be deleted from the register of persons liable to VAT for the reason that their business is only partially proven
In the course of an audit of engaging in business, the representative of the taxpayer appeared before the tax authority and gave explanations and, later,…
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…