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Commentary

Time of supply (tax points)

12 Estonia
12 Estonia | Commentary

Time of supply (tax points)

12 Estonia | Commentary

Reporting obligations

Time of supply (tax points)

The basic tax point for goods is the date that the goods were delivered. For services, the basic tax point is the date that the services were performed. If full or partial payment is made before this date, this creates a tax point and VAT will become payable on that date.

Special tax point rules apply to the following types of supplies:

PrepaymentsThe tax point is the date that full or partial payment is received.
Intra-EU acquisitions of goodsThe tax point is the earlier of the 15th day of

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