Taxation of goods

Here we give an overview of the place of supply of goods and the taxation of domestic transactions and acts, export and import of goods, and intra-Community supply and acquisition. Under the VAT Act, there are also a number of differences in the taxation of supply of goods, e.g. the supply of goods to be installed or assembled, new means of transport, etc. are taxed differently from the supply of other goods.

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Taxable value and rates of taxation of intra-Community acquisitions of goods

Intra-Community acquisitions of goods in Estonia are taxed at either 20% or 9% of the taxable value of the goods. Upon intra-Community acquisition of goods, the taxable value of the goods is comprised of the sales price of the goods and other amounts which must be paid to the seller of the goods by the purchaser of the goods or by a third party in connection with the acquisition of the goods (subsection 1 of § 12 of the VAT Act). If the seller has added transport costs to the price of the goods, these costs will also be taxed together with the cost of the goods.

If assets used for business purposes in another Member State are brought to Estonia for business purposes here, the taxable value of the supply is calculated in the same way as the intra-Community acquisition of goods. The taxable value of supply is the purchase price of the goods or, in the absence thereof, the cost price of the goods.

Value added tax payable in Estonia or abroad is not included in the taxable value. The taxable value can be reduced by the discount granted to the purchaser on the intra-Community acquisition of goods where this is applied at the time of the sale of the goods and for commercial purposes.

Last updated: 05.08.2022

Last updated: 06.09.2022

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