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Commentary

Appendix 12B: VAT exemptions applied in Estonia

12 Estonia
12 Estonia | Commentary

Appendix 12B: VAT exemptions applied in Estonia

12 Estonia | Commentary

Appendix 12B: VAT exemptions applied in Estonia

The following supplies are exempt from VAT (with no recovery of related input VAT) in Estonia:

  1.  

    •     Universal postal services.

  2.  

    •     Specified health services.

  3.  

    •     Services provided by dental technicians in their professional activities and dentures transferred by dentists and dental technicians.

  4.  

    •     Services provided by a non-profit association to its members free of charge or for a membership fee, and services provided by a non-profit association to natural persons relating to the use of sports facilities or sports equipment.

  5.  

    •     Specified social services.

  6.  

    •     Services relating to shelters for the protection of children and young persons.

  7.  

    •     Pre-school, basic, vocational, secondary and higher education, including learning materials transferred by the service provider to the recipient of the services, private tuition relating to general education and other training services, except other training services provided for business purposes.

  8.  

    •     Transportation of sick, injured or disabled persons in vehicles which are specially designed for such purpose and which correspond to the requirements.

  9.  

    •     Services provided by independent associations of persons to their members provided that the specific conditions are met.

  10.  

    •     Insurance services, including re-insurance and insurance

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