Zero-rated supplies (exempt with credit)
Certain supplies are subject to a zero rate of VAT, including (but not limited to):
• export of goods;
• intra-EU supply of goods;
• goods supplied on board vessels and aircrafts;
• the products which can be put into a licensed VAT warehouse; and
• supply of services, the place of supply of which is not deemed to be in Estonia.
For a more detailed list, see Appendix 12B.
The above goods and services are subject to a positive rate of VAT as they are treated as taxable supplies even though VAT is not
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