VAT on expenditure
Businesses that make taxable supplies are entitled to recover Estonian VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked (see below).
VAT on the following types of business expenditure can be recovered:
• hotel accommodation used for business trips;
• business gifts valued at less than €10;
• mobile phones; and
• travel expenses.
In principle, a credit for input VAT incurred in the course of business activities is available and can be set off against the output VAT due to
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