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Charging value added tax on supply of goods and declaration of supply of goods

Tables below give the overview of charging VAT on supply of goods and declaration of such supply. Tables are composed in consideration of goods, the VAT rate of which is usually 20%. The list of goods, the VAT rate of which is usually 9%, is in subsection 15 (2) of the Estonian Value Added Tax Act (hereinafter VATA). The list of goods, the VAT rate of which is always 0%, is in subsection 15 (3) of VATA and the list of goods, which are always exempt from VAT, in Article 16 of VATA.
 

The place of supply of goods is Estonia if:
 
  1. The goods are transported or made available to the recipient in Estonia, are exported from Estonia or if intra-Community supply of goods is effected or distance selling takes place from Estonia to a person of another Member State who is not a taxable person or taxable person with limited liability of the other Member State, except in the case specified in subsection 9 (2) of VATA (clause 9 (1) 1) of VATA).
    Declaration: see the tables below.
  2. A person of another Member State engaged in business who is registered as a taxable person in Estonia engages in distance selling to a person of Estonia who is not a taxable person or a taxable person with limited liability (clause 9 (1) 2) of VATA).
    Declaration: the transferor declares ordinary supply 20% / 9%, fields 1 / 2, 4, 5 of VAT return.

  3. A person of another Member State engaged in business transfers goods to be installed or assembled, and installs or assembles them in Estonia or such goods are installed or assembled in Estonia on the person’s behalf (clause 9 (1) 3) of VATA).
    Declaration: if the recipient is an Estonian taxable person, the Estonian taxable person declares the acquisition according to clause 3 (4) 3) of VATA, fields 1, 4, 5 and the informative field 7 of a VAT return. If the recipient is not an Estonian taxable person, the transferor of the goods is obligated to register in Estonia for VAT liability and pay VAT in Estonia.

  4. The goods, including goods consumed or sold on board, are transferred on board a vessel or aircraft departing on an international route from Estonia (clause 9 (1) 4) of VATA).
    Declaration: the VAT rate of goods, consumed on board, is always 0% (clause 15 (3) 3) of VATA). The VAT rate of goods, sold on board, is 20%, if the journey is organized between two Member States. If a vessel or aircraft departs from Estonia and heads directly (without tarries) to a third country (or from a third country to Estonia), the VAT rate of all goods, consumed and sold on board, is 0% (clause 15 (3) 3) of VATA). Fields 1, 4, 3 of VAT return.

  5. Natural gas or electricity, heating or cooling energy is transferred via a network to a reseller who is an Estonian taxable person located in Estonia (clause 9 (1) 5) of VATA).
    Declaration: the recipient of goods who is an Estonian taxable person declares the acquisition of goods according to clause 3 (4) 5) of VATA, fields 1, 4, 5 of VAT return. NB! It’s not intra-Community acquisition of goods.
     

ABBREVIATIONS:
VATA – Value Added Tax Act
MS – Member State
KMD – VAT return
VD – VIES declaration (recapitulative statement)
EU – European Union

The goods are located at the moment of the transfer:

Place of supply, VAT rate and declaration, if the goods are transferred by an Estonian taxable person 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
In Estonia and stay in Estonia Estonia
20% / 9%
Estonia
20% / 9%
Estonia
20% / 9%
Estonia
20% / 9%
Estonia
20% / 9%
Estonia
20% / 9%
 

 

KMD:
Fields 1 / 2, 4
KMD:
Fields 1 / 2, 4
KMD:
Fields 1 / 2, 4
KMD:
Fields 1  / 2, 4
KMD:
Fields 1 / 2, 4
KMD:
Fields 1 / 2, 4
VD: – VD: – VD: – VD: – VD: – VD: –
In Estonia and are transported by the transferor to other MS Distance selling, taxable in Estonia until the threshold of the MS of destination is reached

20% / 9%
Distance selling, taxable in Estonia until the threshold of the MS of destination is reached

20% / 9%
Intra-Community
supply (§ 7 of VATA)





0% (clause 15 (3) 2) of VATA)
Distance selling, taxable in Estonia until the threshold of the MS of destination is reached

20% / 9%
Distance selling, taxable in Estonia until the threshold of the MS of destination is reached

20% / 9%
Distance selling, taxable in Estonia until the threshold of the MS of destination is reached

20% / 9%
  KMD:
Fields 1 / 2, 4
KMD:
Fields 1 / 2, 4
KMD:
Fields 3, 3.1, 3.1.1
KMD:
Fields 1 / 2, 4
KMD:
Fields 1 / 2, 4
KMD:
Fields 1 / 2, 4
VD: – VD: – VD: + VD: – VD: – VD: –
In Estonia and are transported by the transferor or foreign acquirer of the goods to a third country Export of goods (§ 5 of VATA)

0% (clause 15 (3) 1) of VATA)
Export of goods (§ 5 of VATA)
 

0% (clause 15 (3) 1) of VATA)

Export of goods (§ 5 of VATA)

0% (clause 15 (3) 1) of VATA)

 
Export of goods (§ 5 of VATA)

0% (clause 15 (3) 1) of VATA)
Export of goods (§ 5 of VATA)

0% (clause 15 (3) 1) of VATA)
Export of goods (§ 5 of VATA)

0% (clause 15 (3) 1) of VATA)
  KMD:
Fields 3, 3.2
 
KMD:
Fields 3, 3.2
KMD:
Fields 3, 3.2
KMD:
Fields 3, 3.2
KMD:
Fields 3, 3.2
KMD:
Fields 3, 3.2
Tax-free sale
(to a natural person of third country)
field 3.2.1
VD: – VD: – VD: – VD: – VD: – VD: –

 

The goods are located at the moment of the transfer:

Place of supply, VAT rate and declaration, if the goods are transferred by an Estonian taxable person 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
In other MS and stay in that other MS Supply of other MS, not declared in Estonia Supply of other MS, not declared in Estonia Supply of other MS, not declared in Estonia Supply of other MS, not declared in Estonia Supply of other MS, not declared in Estonia Supply of other MS, not declared in Estonia
In other MS and are transported by the transferor to third MS, including Estonia Intra-Community supply of goods of the other MS, not declared in Estonia

 

 


(the transferor must register for VAT liability in the other MS)

Distance selling, taxable and declared in the other MS until the threshold of the MS of destination (including Estonia) is reached Intra-Community supply of goods of the other MS, not declared in Estonia

 

 


(the transferor must register for VAT liability in the other MS)

Distance selling, taxable and declared in the other MS until the threshold of the MS of destination (including Estonia) is reached Distance selling, taxable and declared in the other MS until the threshold of the MS of destination (including Estonia) is reached Distance selling, taxable and declared in the other MS until the threshold of the MS of destination (including Estonia) is reached
In other MS and are transported by the transferor or acquirer of the goods to a third country Export of goods, not declared in Estonia Export of goods, not declared in Estonia Export of goods, not declared in Estonia Export of goods, not declared in Estonia Export of goods, not declared in Estonia Export of goods, not declared in Estonia

 

The goods are located at the moment of the transfer: Place of supply, VAT rate and declaration, if the goods are transferred by a taxable person of other MS to:
Estonian taxable
person
Estonian non-taxable
person
Taxable person
of any other MS
Non-taxable person of
any other MS
Third country person engaged in business Third country person not engaged in business
In Estonia and stay in Estonia Estonia,

Estonian taxable person has reverse charge acquisition
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
In other MS and are transported to Estonia upon the transfer Estonian taxable person has intra-Community acquisition of goods (subsection 8 (1) of VATA)

20% / 9%
Distance selling, taxable in Estonia if the Estonian threshold is reached Acquirer of the goods has intra-Community acquisition of goods in his own MS or in MS of destination (Estonia) Distance selling, taxable in Estonia if the Estonian threshold is reached Distance selling, taxable in Estonia if the Estonian threshold is reached Distance selling, taxable in Estonia if the Estonian threshold is reached
  KMD:
Fields 1 / 2, 4, 5, 6, 6.1
         
In other MS and are transported to the next MS (excluding Estonia) upon the transfer Estonian taxable person has intra-Community acquisition of goods (subsection 8 (5) of VATA), if the goods are not taxed in MS of destination Supply of MS of dispatch, not declared in Estonia Supply of MS of dispatch, not declared in Estonia    Supply of MS of dispatch, not declared in Estonia Supply of MS of dispatch, not declared in Estonia Supply of MS of dispatch, not declared in Estonia

 

The goods are located at the moment of the transfer: Place of supply, VAT rate and declaration, if the goods are transferred by a third country person engaged in business to:
Estonian taxable person Estonian non-taxable person Taxable person of any other MS Non-taxable person of any other MS Third country person engaged in business Third country person not engaged in business
In Estonia and stay in Estonia

(clause 9 (1) 1) of VATA)
Estonia,

Estonian taxable person has reverse charge acquisition (clause 3 (4) 5) of VATA)
20% / 9%
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
Estonia,

20% / 9%, the transferor must register for VAT liability in Estonia
  KMD:
Fields 1 / 2, 4, 5, 7
         
In other MS and are transported to Estonia upon the transfer

 
Intra-Community supply in MS of dispatch, acquirer of the goods has intra-Community acquisition of goods in Estonia Distance selling, taxable and declared in MS of dispatch until the Estonian threshold is reached Intra-Community supply in MS of dispatch, acquirer of the goods has intra-Community acquisition in his own MS or in MS of destination (Estonia) Distance selling, taxable and declared in MS of dispatch until the Estonian threshold is reached Distance selling, taxable and declared in MS of dispatch until the Estonian threshold is reached Distance selling, taxable and declared in MS of dispatch until the Estonian threshold is reached
In third country (outside EU) and are transported to Estonia upon the transfer The transferor has the export of goods, the acquirer has the import of goods The transferor has the export of goods, the acquirer has the import of goods The transferor has the export of goods, the acquirer has the import of goods The transferor has the export of goods, the acquirer has the import of goods The transferor has the export of goods, the acquirer has the import of goods The transferor has the export of goods, the acquirer has the import of goods

 

03.10.2017