You are here

Notification of the implementation of the special arrangements in cash accounting for value added tax

Implementation of the special arrangement in cash accounting for value added tax


All VAT payers whose taxable supply did not exceed 200 000 euros in the previous calendar year or as of the beginning of the current calendar year may implement the special arrangement in cash accounting for value added tax.

A person has to notify the Tax and Customs Board of the intention to use the special arrangement either upon submission of the application for registration as a person liable to value added tax or at the latest during the taxation period prior to implementation of the special arrangement.

More information: special arrangements in cash accounting for value added tax (in Estonian)
 

Notification of the Tax and Customs Board


Notification of the implementation of the special arrangements in cash accounting for value added tax can be submitted

  • in the e-Tax/e-Customs
    In order to submit the notice in the e-Tax/e-Customs, the user has to have the power (authorization) "KMKR avalduste esitamine" ("Submission of VAT applications")given by a legal representative of a company.
    For the administration of powers, a legal representative of a company enters in the e-Tax/e-Customs in the role of a representative and chooses “Contract and settings” > “Administration of powers”. To give the authorization, the personal identification code of the user is to be entered and the power "KMKR avalduse esitamine" ("Submission of VAT applications") is to be chosen.
    For the submitting of the notice as an authorized person, choose "Registers" > "VAT register" > "New application">"Notice of the implementation of special arrangements in cash accounting for value added tax".
  • by e-mail address emta@emta.ee, digitally signed, or
  • in a service bureau of the Tax and Customs Board

Only a signatory or authorised person of the VAT payer has the right to submit a notification.
If notification is submitted by an authorised person, a document certifying the authorisation has to be included in the attachment of the email or presented at the service bureau.
 

Granting permission to implement the special arrangements


We will notify you of granting the permission to implement the special arrangements for value added tax or the refusal thereof at the latest within five working days following the receipt of the notification.

We will send you the notice by email; in the absence of email address it is sent by post.
 

Discontinuation of the application of special arrangements in cash accounting for VAT


To discontinue the special arrangements for cash accounting for VAT, a taxable person shall notify the Tax and Customs Board in writing.

If the special arrangements for cash accounting for VAT are discontinued voluntarily (taxable supply from the beginning of the year has not exceeded 200 000 euros), the notice ist o be submitted at the latest during the taxation periood prior to the discontinuation.

If the special arrangements are discontinued mandatorily (taxable supply from the beginning of the year has exceeded 200 000 euros), the notice is to be submitted at the latest in the first taxation period from which the the implementation of special arrangement was discontinued.

The taxapayer who wishes to delete itself from the VAT register does not have to submit the notice. Upon deletion from VAT register the taxpayer discontinues also the special arrangements for cash accounting for VAT.

Notification of the Tax and Customs Board


Notice of the waiver of the implementation of the special arrangements in cash accountings for VAT can be submitted:

  • in the e-Tax/e-Customs

    In order to submit the notice in the e-Tax/e-Customs, the user has to have the power (authorization) "KMKR avalduste esitamine" ("Submission of VAT applications") given by a legal representative of a company.
    For the administration of powers a legal representative of a company enters in the e-Tax/e-Customs in the role of a representative and chooses “Contract and settings” > “Administration of powers”. To give the authorization, the personal identification code of the user is to be entered and the power "KMKR avalduse esitamine" ("Submission of VAT applications") is to be chosen.
    For the submittion of the notice as an authorized person, choose "Registers" > "VAT register" > "New application">" Notice of the waiver of the implementation of the special arrangements in cash accountings for VAT"

  • by email addresss emta@emta.ee, digitally signed, or
  • in a service bureau of the Tax and Customs Board

Only a signatory or authorised person of the VAT payer has the right to submit a notification. If notification is submitted by an authorised person, a document certifying the authorisation has to be included in the attachment of the email or presented at the service bureau.


We will respond you at least within working days after receiving the notification, in general by email or SMS (if email address is missing).

15.09.2017