12 Estonia | Commentary

VAT grouping

12 Estonia | Commentary

VAT grouping

VAT grouping minimises administrative costs for group members and enables them to act as a single person for VAT purposes in transactions with non-group companies.

Generally, the VAT group can be formed by members of a group as defined in the Estonian Commercial Code.

Taxable persons who are economically and organisationally linked may also be registered as a VAT group on the basis of a joint application if more than 50% of the shares, holding or votes of each company to be registered within the VAT group are owned by the same person or the persons are linked on the

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