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Provision of service by an Estonian taxable person
Upon the provision of the service to a taxable person with limited liability of another Member State an Estonian taxable person shall follow same rules as upon the provision of the service to an ordinary taxable person of another Member State.
If the tax authority of the particular Member State has not issued the VAT Identification Number to the taxable person with limited liability of that Member State, the provider of the service shall ask the additional information or the excerpt from the correspondent tax act, binding over the recipient of the service (the person engaged in business) pay VAT in his own Member State upon the receipt of the service. If the recipient of the service is obligated to pay VAT in his Member State, the provider of the service can declare the supply with 0% VAT rate in Estonia
ABBREVIATIONS:
VATA – Value Added Tax Act
MS – Member State
KMD – VAT return
VD – VIES declaration (recapitulative statement)
EU – European Union
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Services where the place of supply is determined according to so-called basic rule Subsection 10 (1) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the seat of the provider of the service (subsection 10 (1) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (subsection 10 (1) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (subsection 10 (1) of VATA), except services listed in subsection 10 (5) of VATA 20% |
| KMD: fields 1, 4. | KMD: fields 1, 4. | KMD: fields 3, 3.1. | KMD: fields 1, 4. | KMD: field 3. | KMD: fields 1, 4. | |
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Service connected with an immovable located in Estonia (construction, building and assembly works, incl. repair and maintenance works etc.) Clause 10 (2) 1) of VATA |
Estonia (clause 10 (2) 1) of VATA) 20% |
Estonia (clause 10 (2) 1) of VATA) 20% |
Estonia (clause 10 (2) 1) of VATA) 20% |
Estonia (clause 10 (2) 1) of VATA) 20% |
Estonia (clause 10 (2) 1) of VATA) 20% |
Estonia (clause 10 (2) 1) of VATA) 20% |
| Accommodation in Estonia | 9% (clause 15 (2) 4) of VATA) | 9% (clause 15 (2) 4) of VATA) | 9% (clause 15 (2) 4) of VATA) | 9% (clause 15 (2) 4) of VATA) | 9% (clause 15 (2) 4) of VATA) | 9% (clause 15 (2) 4) of VATA) |
| Rent, lease in Estonia Clause 16 (2) 2) of VATA (option for taxation with 20% VAT rate, if not a dwelling) Clause 16 (3) 1) of VATA |
Exempt from VAT | Exempt from VAT | Exempt from VAT | Exempt from VAT | Exempt from VAT | Exempt from VAT |
| KMD: fields 1, 4; accommodation fields 2, 4; rent, lease field 8, if option for taxation was not chosen |
KMD: fields 1, 4; accommodation fields 2, 4; rent, lease field 8, if option for taxation was not chosen |
KMD: fields 1, 4; accommodation fields 2, 4; rent, lease field 8, if option for taxation was not chosen |
KMD: fields 1, 4; accommodation fields 2, 4; rent, lease field 8, if option for taxation was not chosen |
KMD: fields 1, 4; accommodation fields 2, 4; rent, lease field 8, if option for taxation was not chosen |
KMD: fields 1, 4; accommodation fields 2, 4; rent, lease field 8, if option for taxation was not chosen |
|
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Service connected with an immovable located in a foreign country (accommodation; construction, building and assembly works, incl. repair and maintenance works etc.) Clause 10 (4) 1) of VATA |
Country where the immovable is located (clause 10 (4) 1) of VATA) Registration obligation, VAT rate of the country where the immovable is located * |
Country where the immovable is located (clause 10 (4) 1) of VATA) Registration obligation, VAT rate of the country where the immovable is located * |
Country where the immovable is located (clause 10 (4) 1) of VATA) Registration obligation, VAT rate of the country where the immovable is located * |
Country where the immovable is located (clause 10 (4) 1) of VATA) Registration obligation, VAT rate of the country where the immovable is located * |
Country where the immovable is located (clause 10 (4) 1) of VATA) Registration obligation, VAT rate of the country where the immovable is located * |
Country where the immovable is located (clause 10 (4) 1) of VATA) Registration obligation, VAT rate of the country where the immovable is located * |
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Rent and lease of an immovable in a foreign country | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia |
As a rule, if an Estonian taxable person provides services connected with an immovable located in a foreign country, he must register for VAT liability in that foreign country. The declaration of the supply with 0% VAT rate in Estonia (*) is possible only if there is no registration obligation in the foreign country where the immovable is located or if the service is provided to a taxable person of the country where the immovable is located and the reverse charge system can be used. The provision of rent and lease services is the exempt supply of a foreign country which is not declared in Estonia.
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Cultural, artistic, sporting, scientific or entertainment services or services connected with trade fairs or exhibitions are provided in Estonia; the organisation of the related events and provision of ancillary services | Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the seat of the provider of the service (clause 10 (2) 2) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 2) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 2) of VATA) 20% |
| Educational service provided in Estonia: pre-school, basic, vocational or higher education |
Educational training is exempt from VAT (clause 16 (1) 6) of VATA) | Educational training is exempt from VAT (clause 16 (1) 6) of VATA) |
Educational training is exempt from VAT (clause 16 (1) 6) of VATA) |
Educational training is exempt from VAT (clause 16 (1) 6) of VATA) |
Educational training is exempt from VAT (clause 16 (1) 6) of VATA) |
Educational training is exempt from VAT (clause 16 (1) 6) of VATA) |
|
Entrance services provided in Estonia and ancillary services related to entrance services |
Estonia (subsection 10 (1) of VATA) 20% | Estonia (subsection 10 (1) of VATA) 20% | Estonia (clause 10 (2) 21 ) 20% | Estonia (subsection 10 (1) of VATA) 20% | Estonia (clause 10 (2) 21) 20% | Estonia (subsection 10 (1) of VATA) 20% |
| KMD: fields 1, 4; educational training field 8 |
KMD: fields 1, 4; educational training field 8 |
KMD: fields 3, 3.1; entrance service fields 1, 4 educational training field 8 |
KMD: fields 1, 4 educational training field 8 |
KMD: field 3; entrance service fields 1, 4 educational training field 8 |
KMD: fields 1, 4; educational training field 8 |
|
| VD: – | VD: – | VD: + (service with 0% VAT rate) | VD: – | VD: – | VD: – | |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Cultural, artistic, sporting, scientific or entertainment services or services connected with trade fairs or exhibitions are provided in a foreign country; the organisation of the related events and provision of ancillary services Subsection 10 (1) of VATA; Clause 10 (4) 2) of VATA; Clause 10 (4) 9) of VATA. |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Country where the event takes place (clause 10 (4) 2) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA), 0% (clause 15 (4) 1) of VATA) |
Country where the event takes place (clause 10 (4) 2) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA), 0% (clause 15 (4) 1) of VATA) |
Country where the event takes place (clause 10 (4) 2) of VATA) 0% (clause 15 (4) 1) of VATA) |
| KMD: fields 1, 4 | KMD: field 3 | KMD: fields 3, 3.1 | KMD: field 3 | KMD: field 3 | KMD: field 3 | |
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Educational service which is exempt from VAT, provided in a foreign country | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia | Not declared in Estonia |
| Entrance services provided in a foreign country and ancillary services related to entrance services | Country where the event takes place, not declared in Estonia | Country where the event takes place, not declared in Estonia | Country where the event takes place, not declared in Estonia | Country where the event takes place, not declared in Estonia | Country where the event takes place, not declared in Estonia | Country where the event takes place, not declared in Estonia |
The VAT rate of the service, mentioned in field 1, is 0% if provided to a taxable person of other MS/to a third country person engaged in business. If the service is provided to any other person, the declaration of the supply with 0% VAT rate in Estonia is possible only if there is no registration obligation in the foreign country where the event takes place. As a rule, reverse charge is not applied to entrance services.
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Passenger transport in Estonia Clause 10 (2) 3) of VATA |
Estonia (clause 10 (2) 3) of VATA) 20% |
Estonia (clause 10 (2) 3) of VATA) 20% |
Estonia (clause 10 (2) 3) of VATA) 20% |
Estonia (clause 10 (2) 3) of VATA) 20% |
Estonia (clause 10 (2) 3) of VATA) 20% |
Estonia (clause 10 (2) 3) of VATA) 20% |
|
International route which passes through Estonia |
0% |
0% |
0% |
0% |
0% |
0% |
| KMD: Estonian domestic passenger transport fields 1, 4; international passenger transport field 3 |
KMD: Estonian domestic passenger transport fields 1, 4; international passenger transport field 3 |
KMD: Estonian domestic passenger transport fields 1, 4; international passenger transport field 3 |
KMD: Estonian domestic passenger transport fields 1, 4; international passenger transport field 3 | KMD: Estonian domestic passenger transport fields 1, 4; rahvusvahel. field 3 |
KMD: Estonian domestic passenger transport fields 1, 4; international passenger transport field 3 |
|
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Passenger transport outside Estonia, inside any other MS Countries don’t apply reverse charge to domestic passenger transport |
Country where the transport takes place, the VAT rate of this country | Country where the transport takes place, the VAT rate of this country | Country where the transport takes place, the VAT rate of this country | Country where the transport takes place, the VAT rate of this country | Country where the transport takes place, the VAT rate of this country | Country where the transport takes place, the VAT rate of this country |
| International route outside Estonia
Clause 10 (4) 4) of VATA |
Not Estonia Clause 10 (4) 4) of VATA 0% (clause 15 (4) 1) of VATA) |
Not Estonia Clause 10 (4) 4) of VATA 0% (clause 15 (4) 1) of VATA) |
Not Estonia Clause 10 (4) 4) of VATA 0% (clause 15 (4) 1) of VATA) |
Not Estonia Clause 10 (4) 4) of VATA 0% (clause 15 (4) 1) of VATA) |
Not Estonia Clause 10 (4) 4) of VATA 0% (clause 15 (4) 1) of VATA) |
Not Estonia Clause 10 (4) 4) of VATA 0% (clause 15 (4) 1) of VATA) |
| KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | |
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Restaurant and catering services provided in Estonia (except on board of vessel or aircraft or in train during international route) Clause 10 (2) 4) of VATA |
Estonia (clause 10 (2) 4) of VATA) 20% |
Estonia (clause 10 (2) 4) of VATA) 20% |
Estonia (clause 10 (2) 4) of VATA) 20% |
Estonia (clause 10 (2) 4) of VATA) 20% |
Estonia (clause 10 (2) 4) of VATA) 20% |
Estonia (clause 10 (2) 4) of VATA) 20% |
| KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
|
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Restaurant and catering services provided outside Estonia (except on board of vessel or aircraft or in train during international route) Clause 10 (4) 51 of VATA |
Country where the services are provided, the VAT rate of this country | Country where the services are provided, the VAT rate of this country | Country where the services are provided, the VAT rate of this country | Country where the services are provided, the VAT rate of this country | Country where the services are provided, the VAT rate of this country | Country where the services are provided, the VAT rate of this country |
Restaurant services are provided in rooms of the seller; catering services are provided in rooms, chosen by the purchaser.
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Restaurant and catering services in the territory of EU on board of vessel or aircraft departing on an international route from Estonia | Estonia (clause 10 (2) 5) of VATA) 0% (clause 15 (4) 2) of VATA) |
Estonia (clause 10 (2) 5) of VATA) 0% (clause 15 (4) 2) of VATA) |
Estonia (clause 10 (2) 5) of VATA) 0% (clause 15 (4) 2) of VATA) |
Estonia (clause 10 (2) 5) of VATA) 0% (clause 15 (4) 2) of VATA) |
Estonia (clause 10 (2) 5) of VATA) 0% (clause 15 (4) 2) of VATA) |
Estonia (clause 10 (2) 5) of VATA) 0% (clause 15 (4) 2) of VATA) |
| - in train Clause 10 (2) 5) of VATA |
20% | 20% | 20% | 20% | 20% | 20% |
| KMD: vessel, aircraft field 3, train fields: 1, 4 |
KMD: vessel, aircraft field 3, train fields: 1, 4 |
KMD: vessel, aircraft field 3, train fields: 1, 4 |
KMD: vessel, aircraft field 3, train fields: 1, 4 |
KMD: vessel, aircraft field 3, train fields: 1, 4 |
KMD: vessel, aircraft field 3, train fields: 1, 4 |
|
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Restaurant and catering services in the territory of EU on board of vessel or aircraft departing on an international route from another MS Clause 10 (4) 5 of VATA |
Country of departure 0% (clause 15 (4) 1) of VATA) |
Country of departure 0% (clause 15 (4) 1) of VATA) |
Country of departure 0% (clause 15 (4) 1) of VATA) |
Country of departure 0% (clause 15 (4) 1) of VATA) |
Country of departure 0% (clause 15 (4) 1) of VATA) |
Country of departure 0% (clause 15 (4) 1) of VATA) |
| KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | |
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| - in train | VAT rate of country of departure | VAT rate of country of departure | VAT rate of country of departure | VAT rate of country of departure | VAT rate of country of departure | VAT rate of country of departure |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Work with a movable located in Estonia or the valuation of it Subsection 10 (1) of VATA Clause 10 (2) 7) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the location of the movable (clause 10 (2) 7) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the location of the movable (clause 10 (2) 7) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the location of the movable (clause 10 (2) 7) of VATA) 20% |
| |
KMD: fields 1, 4 | KMD: fields 1, 4 | KMD: fields 3, 3.1 | KMD: fields 1, 4 | KMD: field 3 | KMD: fields 1, 4 |
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Work with a movable located in a foreign country or the valuation of it Subsection 10 (1) of VATA Clause 10 (4) 3) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Country of the location of the movable (clause 10 (4) 3) of VATA) VAT rate of the country of the location of the movable |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the location of the movable (clause 10 (4) 3) of VATA) VAT rate of the country of the location of the movable |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the location of the movable (clause 10 (4) 3) of VATA) VAT rate of the country of the location of the movable |
| |
KMD: fields 1, 4 | KMD: fields 3, 3.1 | KMD: field 3 | |||
| VD: – | VD: + | VD: – | ||||
The VAT rate of the service, mentioned in field 2 (work with a movable located in a foreign country or the valuation of it), is 0% if provided to a taxable person of other MS/to a third country person engaged in business. If the service is provided to any other person, the declaration of the supply with 0% VAT rate in Estonia is possible only if there is no registration obligation in the foreign country of the location of the movable.
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Rent of a means of transport on a short-term basis (not longer than 30 days, vessels not longer than 90 days) in Estonia Clause 10 (2) 6) of VATA |
Estonia (clause 10 (2) 6) of VATA) 20% |
Estonia (clause 10 (2) 6) of VATA) 20% |
Estonia (clause 10 (2) 6) of VATA) 20% |
Estonia (clause 10 (2) 6) of VATA) 20% |
Estonia (clause 10 (2) 6) of VATA) 20% |
Estonia (clause 10 (2) 6) of VATA) 20% |
| |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
| VD: – | VD: – | VD: – | VD: – | VD: – | VD: – | |
| Rent of a means of transport on a short-term basis (not longer than 30 days, vessels not longer than 90 days) in a foreign country Clause 10 (4) 41 of VATA |
VAT rate of the country where the means of transport are rented | VAT rate of the country where the means of transport are rented | VAT rate of the country where the means of transport are rented | VAT rate of the country where the means of transport are rented | VAT rate of the country where the means of transport are rented | VAT rate of the country where the means of transport are rented |
|
Rent of a means of transport on a long-term basis (except pleasure or recreational craft) |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the seat of the recipient of the service (clause 10 (2) 61) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 42) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 42) of VATA) |
| |
KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 3, 3.1 | KMD: - | KMD: field 3 |
KMD: - |
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Intermediation service, if a transaction the place of supply of which is Estonia is mediated Subsection 10 (1) of VATA Clause 10 (2) 11) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the seat of the provider of the service (clause 10 (2) 11) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 11) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 11) of VATA) 20% |
| KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 3, 3.1 |
KMD: fields 1, 4 |
KMD: field 3 | KMD: fields 1, 4 |
|
| Clause 15 (4) 7) of VATA – if the goods specified in clauses 15 (3) 1), 3)-6) and 10) or the services specified in clauses 15 (4) 2)-4), 6), 9), 10), 12) and 14) of VATA are mediated | 0% In cases specified in clause 15 (4) 7) of VATA |
0% In cases specified in clause 15 (4) 7) of VATA |
0% In cases specified in clause 15 (4) 7) of VATA |
0% In cases specified in clause 15 (4) 7) of VATA |
0% In cases specified in clause 15 (4) 7) of VATA |
0% In cases specified in clause 15 (4) 7) of VATA |
| |
KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 |
| VD: – | VD: – | VD: + (only according to clause 15 (4) 1) of VATA) |
VD: – | VD: – | VD: – | |
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Intermediation service, if a transaction the place of supply of which is any other MS (except Estonia) is mediated Subsection 10 (1) of VATA Clause 10 (4) 8) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Country where the supply of the mediated transaction is created (clause 10 (4) 8) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country where the supply of the mediated transaction is created (clause 10 (4) 8) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Country where the supply of the mediated transaction is created (clause 10 (4) 8) of VATA) 0% (clause 15 (4) 1) of VATA) |
| KMD: fields 1, 4 |
KMD: field 3 | KMD: fields 3, 3.1 | KMD: field 3 | KMD: field 3 | KMD: field 3 | |
| Clause 15 (4) 7) of VATA – if the goods specified in clauses 15 (3) 1), 3)-6) and 10) or the services specified in clauses 15 (4) 2) -4), 6), 9), 10), 12) and 14) of VATA are mediated | 0% | 0% | 0% | 0% | 0% | 0% |
| KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | |
| Intermediation service, if a transaction the place of supply of which is a third country is mediated Clause 15 (4) 7) of VATA |
0% | 0% | 0% | 0% | 0% | 0% |
| KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | KMD: field 3 | |
| VD: – | VD: – | VD: + (only according to clause 10 (4) 9) of VATA) |
VD: – | VD: – | VD: – | |
The VAT rate of the service, mentioned in field 1, is 0% if provided to a taxable person of other MS/to a third country person engaged in business. If the service is provided to any other person, the declaration of the supply with 0% VAT rate in Estonia is possible only if there is no registration obligation in the foreign country where the supply of the mediated transaction was created.
| Service | Place of supply, VAT rate and declaration, if the service is provided to: | |||||
| Other Estonian taxable person | Estonian non-taxable person | Taxable person of the other MS |
Non-taxable person of the other MS | Third country person engaged in business | Third country person not engaged in business | |
| Estonian domestic transport services for goods (incl. after the completion of customs formalities of imported goods) Subsection 10 (1) of VATA Clause 10 (2) 8) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the seat of the provider of the service (clause 10 (2) 8) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 8) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 8) of VATA) 20% |
| KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 3, 3.1 | KMD: fields 1, 4 |
KMD: field 3 | KMD: fields 1, 4 |
|
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Transport services for goods from Estonia to another MS Clause 10 (2) 8) of VATA Clause 10 (2) 9) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
Estonia – country of the seat of the provider of the service (clause 10 (2) 8) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 8) of VATA) 20% |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
Estonia – country of the seat of the provider of the service (clause 10 (2) 8) of VATA) 20% |
| KMD: fields 1, 4 |
KMD: fields 1, 4 |
KMD: fields 3, 3.1 | KMD: fields 1, 4 |
KMD: field 3 | KMD: fields 1, 4 |
|
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Transport services for goods from another MS to Estonia or outside Estonia, incl. domestic carriage in a third country and carriage between third countries Clause 10 (4) 6) of VATA Clause 10 (4) 9) of VATA |
Estonia – country of the seat of the recipient of the service (subsection 10 (1) of VATA) 20% |
VAT rate of the country where the carriage begins |
Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
VAT rate of the country where the carriage begins | Country of the seat of the recipient of the service (clause 10 (4) 9) of VATA) 0% (clause 15 (4) 1) of VATA) |
VAT rate of the country where the carriage begins |
| KMD: fields 1, 4 |
KMD: fields 3, 3.1 | KMD: field 3 | ||||
| VD: – | VD: – | VD: + | VD: – | VD: – | VD: – | |
| Ancillary services related to transport of goods, listed in subsection 10 (8) of VATA |
Estonia – country of the seat of the recipient of the ancillary service | VAT rate of the country where the ancillary services were provided | Country of the seat of the recipient of the ancillary service | VAT rate of the country where the ancillary services were provided |
Country of the seat of the recipient of the ancillary service | VAT rate of the country where the ancillary services were provided |
Special provisions
Upon the provision of the services, listed in clauses 15 (4) 8)-11) of VATA, the VAT rate is 0% irrespective of the recipient of the service.
8) transport services for goods placed under an external transit procedure, services for organisation of such transport of goods and ancillary services related to such transport of goods if the carriage is a part of the carriage which begins or ends in a third country;
9) transport services for the export* of goods, services for organisation of such transport of goods and ancillary services related to such transport of goods;
10) transport services for the import** of goods, services for organisation of such transport of goods and ancillary services related to such transport of goods, if the cost of such services is included in the taxable value of the goods to be imported.
NB! Beginning from 1 July 2022, the services specified in points 8, 9 and 10 will always be taxed at the 0% VAT rate only if these services are provided to the consignor or consignee of the goods. Also, beginning from 1 July 2022, the transport service to the European Union customs territory, organization of such transport service and ancillary service related to such transport of:
- non-Union goods placed under the customs warehousing procedure, free zone, inward processing, transit or temporary importation with total relief from import duties, or
- non-Union goods in temporary storage,
if these services are provided to the consignee or the consignor of the goods, are always subject to the 0% VAT rate.
If the services referred to are provided to a person who is not the consignor or consignee of the goods, the services are taxed according to the general rules of taxation of services related to the transport of goods.
11) carriage of goods to the Azores or Madeira or from the Azores or Madeira to Estonia or another Member State.
*Definition of the export of goods is enacted in Article 5 of VATA
**Definition of the import of goods is enacted in Article 6 of VATA
Last updated: 06.09.2022