VAT rates and supply exempt from tax

According to the Value Added Tax Act, value added tax rates in Estonia are 24%, 13%, 9% and 0%. The supply of certain goods and services of a social nature is exempt from value added tax (VAT). Pursuant to the VAT Act, a taxable person has the option to add value added tax to the taxable value of goods and services exempt from tax, and the Estonian Tax and Customs Board must be notified of the addition of VAT in writing before the supply is effected.