The obligations of a person liable to value added tax upon keeping records and issuing invoices are regulated by §§ 36 and 37 of the Value Added Tax Act and by the Regulation of the Minister of Finance “Procedure for keeping daily records of value added tax by a taxable person”.
Handbook
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Goods subject to the 0% tax rate
| No | Goods | Value-Added Tax Act | Directive 2006/112 |
|---|---|---|---|
| 1. | The transfer of goods to a taxable person or taxable person with limited liability of another Member State together with the transport of the goods from Estonia to the other Member State and the transfer of excise goods to a person of another Member State together with the transport of the goods or means of transport from Estonia to the other Member State. |
§ 15 (3) 2) |
Art 138 |
| 2. | The transport of goods from Estonia to another Member State for them to be used for business purposes there, including the transfer of goods between a company and its permanent business establishment located in another Member State. (the prerequisite is that the transport of goods is deemed by the other Member State as intra-Community acquisition of goods and the Estonian company has been registered as a taxable person in such other Member State). | § 15 (3) 2) | Art 138 |
| 3. | The sale of natural gas or electricity, heating or cooling energy transmitted via network to a distributor or other person of another Member State that will not use such goods in Estonia. (Value-Added Tax Act, § 9 (2) 3)). |
Reverse charge |
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| 4. | Sea-going vessels navigating in international waters (except pleasure craft used for purposes other than those of business interests), and equipment, spare parts, fuel and other supplies used on such sea-going vessels and goods to be transferred to passengers for consumption on board (not applicable in case of goods sold on board to be taken away) | § 15 (3) 3) |
Sea-going vessels, equipment and spare parts art 148 (c). |
| 5. | Aircraft used by an air carrier operating mostly on international routes and equipment, spare parts, fuel and other supplies used on such aircraft and goods to be transferred to passengers for consumption on board (not applicable to goods sold on board of such aircraft to be taken away). | § 15 (3) 4) |
Aircraft, equipment and spare parts art 148 (f). |
| 6. | Goods transferred and delivered to another Member State to a diplomatic representative, a consular agent (except an honorary consul), a representative or representation of a special mission or an international organisation recognised by the Ministry of Foreign Affairs, a diplomatic representation, a consular post, a special mission or a Community institution. | § 15 (3) 5) | Art 151 (1) |
| 7. | Goods transferred and delivered to another Member State which is a Member State of the North Atlantic Treaty Organisation (hereinafter NATO) and intended for or for providing catering services to the armed forces of any other NATO Member State or the civilian staff accompanying them if such armed forces take part in the common defence effort. | § 15 (3) 6) | Art 151 (1) |
| 8. |
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§ 15 (3) 7) | Art 156 (1) (b) |
| 9. | Non-Community goods placed in free zone or free warehouse or other non-Community goods placed under customs warehousing procedure, inward processing (suspension system) customs procedure, transit customs procedure or customs procedure, or for temporary importation with full exemption from import duties, or non-Community goods in temporary storage under the condition that such goods have not been unlawfully removed from under customs supervision and have not been consumed or used for any purposes other than prescribed for in the customs rules. | § 15 (3) 8) | Art 156 (1) (a) (b) (c) |
| 10. | Community goods transferred and delivered to a free zone or free warehouse for export purposes and Community goods placed in a free zone or free warehouse which are exported directly from the free zone or free warehouse within two months as of the transportation to the free zone or free warehouse. | § 15 (3) 9) | Art 156 (1) (b) |
| 11. | Gold transferred to Eesti Pank. | § 15 (3) 10) | Art 152 |
| 12. | The goods specified in Annex V to Council Directive 2006/112/EC if the goods are immediately placed in a tax warehouse or have been placed in a tax warehouse and the transaction does not involve termination of tax warehousing. (Except in cases where fuel released for consumption has also been placed in the excise warehouse). | § 15 (3) 11) | Art 160 |
| 13. | Excise goods under excise duty suspension arrangement placed in an excise warehouse if the transaction does not involve taking the goods out of the excise warehouse, except transporting the excise goods from one excise warehouse to another. | § 15 (3) 12) | Art 160 (1) (b) |
| 14. | Treating as exports the goods transferred to a third country natural person. | § 5 (2) | Art 147 |
Last updated: 25.05.2022
Last updated: 29.08.2022