Services supplied to overseas customers – main rules

Commentary

The general rules

12 Estonia
12 Estonia | Commentary

The general rules

12 Estonia | Commentary

Services supplied to overseas customers – main rules

The general rules

When a service is supplied to an overseas business customer (B2B), a taxable service is supplied in the country where the customer is established or has an establishment which receives the services. Thus, the supplier's supply will be subject to the zero rate of VAT and this will be reported in the VAT accounting of the Estonian business.

Services supplied to overseas non-business consumers (B2C) will be considered to be supplied where the supplier is located or has an establishment that supplies the services.

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