Taxation of goods

Here we give an overview of the place of supply of goods and the taxation of domestic transactions and acts, export and import of goods, and intra-Community supply and acquisition. Under the VAT Act, there are also a number of differences in the taxation of supply of goods, e.g. the supply of goods to be installed or assembled, new means of transport, etc. are taxed differently from the supply of other goods.


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Intra-Community acquisition of goods which is exempt from tax

In certain cases, intra-Community acquisitions of goods are exempt from tax, although they are subject to all the rules applicable to intra-Community supply of goods.

The intra-Community acquisition of goods exempt from tax in Estonia does not generate supply and it is declared only in informational lines 6 and 6.1 of the VAT return. When the import of goods is exempt from tax, the intra-Community acquisition of such goods is accordingly exempt from tax. VAT is not payable on the intra-Community acquisition of goods even if a foreign taxable person had the right to later recover the VAT paid.

Value added tax is not imposed on the following (§ 18 of the VAT Act):

  1. intra-Community acquisition of goods the supply of which is exempt from tax (§ 16);
  2. intra-Community acquisition of goods the import of which is exempt from tax (§ 17);
  3. intra-Community acquisition of goods by a foreign taxable person if the conditions for the refund of value added tax provided for in clauses 1–3 of subsection 1 of § 35 of this Act are met;
  4. intra-Community acquisition of goods by a taxable person of another Member State in the case of a triangular transaction;
  5. intra-Community acquisition of goods, if the goods are subject to immediate tax warehousing (§ 441).

Last updated: 29.07.2022

Last updated: 06.09.2022

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