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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Transfer of goods with transport to a special territory

The transfer of goods by the transferor of the goods or foreign acquirer of the goods to a third country which belongs to the customs territory of the Union is also deemed to be the export of goods (clause 5 of subsection 1 of § 5 of the VAT Act).

This provision regulates the export of goods from Estonia to territories which are not part of the Union’s VAT territory but which are part of the customs territory of the Union. Such special territories are listed in Articles 6 and 7 of the Council Directive 2006/112/EC (VAT Directive). The special territory closest to Estonia is the Åland Islands.

Last updated: 11.08.2022

Last updated: 06.09.2022

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