see also :
– VAT compliance in Estonia
– Intrastat compliance in Estonia
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- 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.
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Locally consumed
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – reduced rate : 9.00 % Accommodation services or accommodation services with breakfast, excluding any goods or services accompanying such services.
- VAT – standard rate : 20.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Locally consumed
- VAT – standard rate : 20.00 %
- VAT – reduced rate : 9.00 % Newspapers and periodicals containing mainly advertisements or personal announcements or erotic/pornographic material are subject to 20%.
- VAT – reduced rate : 9.00 %
- VAT – standard rate : 20.00 %
- VAT – exempted : %
- VAT – standard rate : 20.00 %
- VAT – exempted : %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- 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.
- VAT – exempted : %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – exempted : %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – exempted : %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – reduced rate : 9.00 % Books and workbooks used as learning materials, excluding learning materials.
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – exempted : %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – margin scheme : %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
- VAT – standard rate : 20.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Adults
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- 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)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
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)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- 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)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- 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)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom