Services supplied to overseas customers – main rules

Commentary

Exceptions to the general rules

12 Estonia
12 Estonia | Commentary

Exceptions to the general rules

12 Estonia | Commentary

Exceptions to the general rules

The following exceptions apply to both business customers and consumers:

  1.  

    •     Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

  2.  

    These services are subject to VAT according to the place where the immovable property is physically located.

  3.  

    •     Services related to admission to an event (eg sale of tickets, etc).

  4.  

    The place of supply of admission services and the services related to it is where the event takes place, irrespective of where the customer or supplier is located.

  5.  

    •     Short-term hire of means of transport.

  6.  

    The term

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