Handbook
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Taxation of goods
Taxation of goods to be installed and assembled
Examples of how to declare sales and acquisitions of goods in the EU in a VAT return and a report on intra-Community supply
Transfer of goods with transport to a third country
Export of goods via a free zone
Export of goods under a customs procedure
Transfer of goods with transport to a special territory
The transfer of goods at sales facilities located in the passenger zone of an airport open for international passenger traffic
Sales with VAT refund, i.e. the tax-free system
Transport of assets used for business purposes to another Member State
Intra-Community acquisitions of goods also includes the transport of assets used for business purposes from one Member State to another Member State for business purposes there.
Example
If a company engaged in business in another Member State decides to engage in business in Estonia as well and delivers the inventory used for that purpose to Estonia, the goods included in the inventory will be taxed in Estonia as the intra-Community acquisition of goods. A company may be obliged to register for VAT in Estonia.
Last updated: 01.08.2022
Last updated: 06.09.2022