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Commentary

Zero-rated supplies (exempt with credit)

12 Estonia
12 Estonia | Commentary

Zero-rated supplies (exempt with credit)

12 Estonia | Commentary

Zero-rated supplies (exempt with credit)

Certain supplies are subject to a zero rate of VAT, including (but not limited to):

  1.  

    •     export of goods;

  2.  

    •     intra-EU supply of goods;

  3.  

    •     goods supplied on board vessels and aircrafts;

  4.  

    •     the products which can be put into a licensed VAT warehouse; and

  5.  

    •     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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