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Commentary

Supplies by non-taxable persons

12 Estonia
12 Estonia | Commentary

Supplies by non-taxable persons

12 Estonia | Commentary

Supplies by non-taxable persons

A non-taxable person is any legal or natural person who is not VAT registered or is not required to be VAT registered, and therefore output VAT is not charged on supplies and input VAT cannot be recovered on costs.

Note: It is against the law for a non-taxable person to show a VAT amount on an invoice. However, any VAT shown must still be paid even if the person is not liable for VAT.

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