12 Estonia | Commentary

General

12 Estonia | Commentary

Domestic VAT

General

The standard rate of VAT in Estonia is 20%. Certain supplies attract a reduced rate of 9%, such as books (including ebooks), periodicals (including both paper and electronic format) and certain medicines and medical equipment supplies. The provision of accommodation services also qualifies for the reduced rate of 9%. International services, international transport services and exports are all zero rated.

Exemptions from VAT include insurance, postal services, financial services, healthcare and education.

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