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Commentary

Tour operators margin scheme

12 Estonia
12 Estonia | Commentary

Tour operators margin scheme

12 Estonia | Commentary

Tour operators margin scheme

Special arrangements for imposing VAT on travel services are applicable to taxable persons who, acting in their own name, provide services that are directly related to travel or travellers, including legal persons and institutions, and use goods acquired and services received from other Estonian or foreign persons engaged in business in the provision of travel services. These arrangements are not applicable to travel services rendered to other Estonian or foreign taxable persons for resale purposes.

The place of supply of travel services are subject to VAT under the special arrangements in Estonia. The place of supply of

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