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Commentary

Pre-registration input VAT

12 Estonia
12 Estonia | Commentary

Pre-registration input VAT

12 Estonia | Commentary

Pre-registration input VAT

If a business acquires fixed assets before the date of VAT registration, the input VAT can be recovered on a pro-rata basis when the business registers, providing those assets are used for the taxable supplies after the registration. The period of time prior to having a VAT registration number is deemed to be the period of use for the non-taxable supplies during which the input VAT cannot be recovered.

If the business purchases goods, other than fixed assets, for sale before the date of registration, input VAT can be recovered where those goods have been sold or transferred

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