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.

Useful link

Value Added Tax Act

Handbook “Taxation of goods”

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    The transfer of goods at sales facilities located in the passenger zone of an airport open for international passenger traffic

    In addition to the aforementioned, the transfer of goods to a traveller or crew member bound for a third country at sales facilities located in the passenger zone of an airport open for international passenger traffic is also treated as the export of goods.

    The goods are transferred to those persons on the basis of a boarding pass or a crew member’s certificate and a flight plan. The export of goods is deemed to have taken place after the goods have been purchased by a traveller bound for a third country. The sale of goods to a traveller travelling to another Member State is treated as domestic turnover in Estonia and therefore VAT must be added to the price of the goods.

    The procedure for treating of goods transferred at sales facilities located in the passenger zone of an international airport as exports is established by a regulation of the minister of finance (subsection 6 of § 5 of the VAT Act).

    Last updated on 08.01.2025

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    Last updated: 05.11.2025

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