In Estonia, a reduced VAT rate of 9% of the taxable value is applied to the following goods and services:
• Books and work exercise books used as learning materials, both print and digital versions, excluding some specified learning materials.
• Medicinal products, contraceptive preparations, sanitary and toiletry products, and medical equipment or medical devices intended for the personal use of disabled persons (within the meaning of the Estonian Social Welfare Act and specified in the list established by a regulation of the Minister of Social Affairs), and the grant of the use of such medical devices to
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