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Commentary

Domestic reverse charge

12 Estonia
12 Estonia | Commentary

Domestic reverse charge

12 Estonia | Commentary

Domestic reverse charge

Estonia has introduced the domestic reverse charge mechanism in respect of the domestic supply of immovable tangible property (where the option to tax has been exercised), certain metal products, scrap (waste) metal, precious metals and investment gold.

Cold-formed and cold-finished flat rolled products, such as the following, are not subject to the domestic reverse charge:

  1.  

    •     profiled (ribbed) sheets;

  2.  

    •     flues;

  3.  

    •     venting;

  4.  

    •     aspiration; and

  5.  

    •     gutter pipes.

The business acquiring the goods will record the VAT due on the value of the relevant goods purchased and include this amount on the VAT return covering the period when

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