Home / Tolley's EU and Global VAT / 12 Estonia / Appendix 12C: VAT zero rate applied in Estonia
Commentary

Appendix 12C: VAT zero rate applied in Estonia

12 Estonia
12 Estonia | Commentary

Appendix 12C: VAT zero rate applied in Estonia

12 Estonia | Commentary

Appendix 12C: VAT zero rate applied in Estonia

The zero rate of VAT is applied in Estonia to supplies of the following goods:

  1.  

    •     Exported goods, excluding cases where the supply of such goods is exempt from VAT.

  2.  

    •     Goods where their transfer and transport to another EU member state or transport to another EU member state without transfer is deemed to be intra-EU supply of goods.

  3.  

    •     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, except goods sold on board sea-going vessels during passenger transport in EU waters to be taken away.

  4.  

    •     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, except goods sold on board of such aircraft during intra-EU passenger transport to be taken away.

  5.  

    •     Goods transferred and transported to another EU 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, headquarters of an international organisation, a diplomatic representation, a consular post, a special mission or an EU institution.

  6.  

    •     Goods transferred to an EU institution located in Estonia on condition that

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial