VAT RATES – Estonia

see also :
– VAT compliance in Estonia
– Intrastat compliance in Estonia

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – standard rate : 20.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 20.00 %
Agricultural inputs
• VAT – standard rate : 20.00 %
Cut flowers and plants for decorative use
• VAT – standard rate : 20.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• VAT – standard rate : 20.00 %
Cut flowers and plants for food production
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 20.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 20.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 20.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 20.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 20.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Adults
• VAT – standard rate : 20.00 %
clothing – Children
• VAT – standard rate : 20.00 %
Footwear – Children
• VAT – standard rate : 20.00 %
Footwear – Adult
• VAT – standard rate : 20.00 %
Furs
• VAT – standard rate : 20.00 %
children nappies
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 20.00 %
Petroleum products – Heating oil
• VAT – standard rate : 20.00 %
Petroleum products – LPG
• VAT – standard rate : 20.00 %
Petroleum products – Lubricants
• VAT – standard rate : 20.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• VAT – standard rate : 20.00 %
• VAT – reduced rate : 9.00 % Only to medicinal products within the meaning of Medicinal Products Act; food for special medical purposes within the meaning of the Food Act; oxygen for medical inhalation; radioactive chemical elements and isotopes and their compounds used for the treatment and diagnosis of diseases on importation by a person authorised to provide health care or on sale to that person; antisera prepared from animal blood; modified immunological products, including those obtained by means of biotechnological processes; toxins and other vaccines, and products similar to those in the presence of microorganisms (humans, animals and plant viruses and antiviruses, bacteriophage patterns); contraceptives.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 20.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 20.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 20.00 %
Energy products – Electricity
• VAT – standard rate : 20.00 %
Energy products – Firewood
• VAT – standard rate : 20.00 %
Energy products – Natural gas
• VAT – standard rate : 20.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 20.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – standard rate : 20.00 %
Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 20.00 %
Treatment of waste and waste water
• VAT – standard rate : 20.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 20.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by inland waterway
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by rail
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by road
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by sea
• VAT – standard rate : 20.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Locally consumed
Bars and cafés
• VAT – standard rate : 20.00 %
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 20.00 %
Take Away
• VAT – standard rate : 20.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 9.00 % Accommodation services or accommodation services with breakfast, excluding any goods or services accompanying such services.
Bars and cafés – night clubs
• VAT – standard rate : 20.00 %
Consumption on board ships, aircraft or trains – services
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Locally consumed
Bars and cafés – alcoholic beverages
• VAT – standard rate : 20.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – reduced rate : 9.00 % Newspapers and periodicals containing mainly advertisements or personal announcements or erotic/pornographic material are subject to 20%.
Periodicals (as listed in annex III)
• VAT – reduced rate : 9.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 20.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
Arrangements for the taxation of gold – Iingots and bars
• VAT – standard rate : 20.00 %
• VAT – exempted : %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 20.00 %
Construction work on new buildings
• VAT – standard rate : 20.00 %
Supplies of new buildings
• VAT – standard rate : 20.00 %
• VAT – standard rate : 20.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – standard rate : 20.00 %

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
• VAT – standard rate : 20.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – standard rate : 20.00 %
Medical equipment for disabled persons (as listed in annex III)
• VAT – standard rate : 20.00 %
• VAT – reduced rate : 9.00 % Medicinal products, contraceptive preparations, sanitary and toiletry products and medical devices intended for the personal use of disabled persons for the purposes of the Medical Devices Act and technical aid for the purposes of the Social Welfare Act which are specified in the list established by a regulation of the minister responsible for the area and the grant of use of such medical devices to disabled persons. Examples: ozone therapy, oxygen therapy, aerosol therapy and apnoea; glycosides and parts thereof; test strips for glycosides; lancets; insulin pumps, syringes, and accessories thereof; contact lenses for the adjustment of vision; frames and parts thereof − of base metal or of other materials (excluding of precious metal) as well as parts of frames and mountings for spectacles.
Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
• VAT – exempted : %
Social housing (as listed in annex III)
• VAT – standard rate : 20.00 %
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 20.00 %
Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
• VAT – exempted : %
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 20.00 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – standard rate : 20.00 %
E-books
• VAT – standard rate : 20.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – standard rate : 20.00 %
• VAT – exempted : %
Jewels
• VAT – standard rate : 20.00 %
Books on other physical means of support (as listed in annex III)
• VAT – standard rate : 20.00 %
Books (as listed in annex III)
• VAT – reduced rate : 9.00 % Books and workbooks used as learning materials, excluding learning materials.
Taxation of works of art, collector’s items and antiques
• VAT – standard rate : 20.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 20.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 20.00 %
Writers, composers etc. (as listed in annex III)
• VAT – standard rate : 20.00 %
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – standard rate : 20.00 %
• VAT – exempted : %
Admission to sporting events (as listed in annex III)
• VAT – standard rate : 20.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 20.00 %
Travel Agency
• VAT – standard rate : 20.00 %
• VAT – margin scheme : %
TV licence (as listed in annex III)
• VAT – standard rate : 20.00 %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 20.00 %
Services supplied by lawyers
• VAT – standard rate : 20.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 20.00 %

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