Taxation of services

The instructions are being updated.

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:
Service	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:
Service	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:
Service	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 Subsection 10 (1) of VATA Clause 10 (2) 2¹ of VATA	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:
Service	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:
Service	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% (clause 15 (4) 13) of VATA)	0% (clause 15 (4) 13) of VATA)	0% (clause 15 (4) 13) of VATA)	0% (clause 15 (4) 13) of VATA)	0% (clause 15 (4) 13) of VATA)	0% (clause 15 (4) 13) of VATA)
	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:
Service	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:
Service	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:
Service	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:
Service	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) Subsection 10 (1) of VATA Clause 10 (4) 9) of VATA Clause 10 (2) 6¹) of VATA Clause 10 (4) 4²) 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 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:
Service	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:
Service	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: –

Service	Place of supply, VAT rate and declaration, if the service is provided to:
Service	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 listed in subsection 10 (5) of VATA (so-called immaterial services), except digital services Subsection 10 (1) of VATA Clause 10 (4) 9) of VATA Subsection 10 (5) 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)	Country of the seat of the recipient of the service (subsection 10 (5) of VATA) 0% (clause 15 (4) 1) of VATA)
	KMD: fields 1, 4	KMD: fields 1, 4	KMD: fields 3, 3.1	KMD: fields 1, 4	KMD: field 3	KMD: field 3
Digital services Subsection 10 (1) of VATA Clause 10 (4) 9) of VATA Clause 10 (5) of VATA Subsection 10¹ 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 recipient of the service (subsection 10¹ (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, if the supply of such digital services did not exceed in the previous year and also shall not exceed in the current year 10 000 euros and the country of the seat of the recipient of the service is not voluntarily determined as place of supply (subsection 10¹ (5) of VATA); country of the seat of the recipient of the service, if the annual supply of such digital services exceeds 10 000 euros or the country of the seat of the recipient of the service is voluntarily determined as place of supply (subsections 10¹ (4) and (6) of VATA) 20%, if place of supply is Estonia; registration obligation in the country of the recipient or MOSS special scheme and VAT rate of the country of the recipient of the service, if place of supply is the country of the recipient of the service	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 (subsection 10 (5) of VATA) 0% (clause 15 (4) 1) of VATA)
	KMD: fields 1, 4	KMD: fields 1, 4	KMD: fields 3, 3.1	KMD: fields 1, 4 (if place of supply is Estonia) or shall not be declared (if place of supply is the country of the recipient of the service)	KMD: field 3	KMD: field 3
Financial services, exempt from VAT Subsection 16 (2¹) of VATA	Exempt from VAT	Exempt from VAT	Exempt from VAT	Exempt from VAT	Exempt from VAT	Exempt from VAT
	KMD: field 8	KMD: field 8	KMD: field 8	KMD: field 8
Option for taxation with 20% VAT rate (only domestic supplies) Clause 16 (3) 3) of VATA	20%	20%	Exempt from VAT	20%	Exempt from VAT	Exempt from VAT
	KMD: fields 1, 4	KMD: fields 1, 4	KMD: field 8	KMD: fields 1, 4	KMD: field 8 with the right of deduction of input VAT (subsection 29 (1) of VATA)	KMD: field 8 with the right of deduction of input VAT (subsection 29 (1) of VATA)
Taxable financial services – services which are not listed in subsection 16 (2¹) of VATA Subsection 10 (1) of VATA Clause 10 (4) 9) of VATA	20%	20%	0% (clause 15 (4) 1) of VATA)	20%	0% (clause 15 (4) 1) of VATA)	0% (clause 15 (4) 1) of VATA)
	KMD: fields 1, 4	KMD: fields 1, 4	KMD: fields 3, 3.1	KMD: fields 1, 4	KMD: field 3	KMD: field 3
	VD: –	VD: –	VD: + (only supply with 0% VAT rate)	VD: –	VD: –	VD: –

Service	Place of supply, VAT rate and declaration, if the service is provided to:
Service	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;

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

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Last updated: 19.10.2021

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