VAT Rates in Estonia
Section 15 of the VAT Act establishes the standard VAT rate in Estonia at 22%. In accordance with the Estonian VAT Act, there are two reduced rates of VAT: The first reduced rate is 9%, and the second reduced rate is 5%.
A taxable supply refers to the provision of goods and services that are subject to a VAT rate, including the zero rate. In Estonia, sellers of goods and services who are registered for VAT are obligated to apply the appropriate VAT rate and collect the corresponding tax for remittance to the Estonian tax authorities through a designated VAT filing system.
VAT Rates in Estonia
| Standard VAT rate | |
| The standard VAT rate in each country represents the most common rate applied to goods and services under the Value-Added Tax (VAT) system. This rate is applicable to a wide range of goods and services, with certain exceptions for essential items or specific goods and services that may qualify for a reduced rate, which are detailed below.
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| Rate | Good or Services |
| 22% | All goods or services not included in the reduced rates table below |
| Reduced VAT rates | |
| Certain goods and services are eligible for reduced VAT rates. as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 9% | The following goods and services are subject to the first reduced rate of VAT: |
| Printed and electronic books and educational literature, except in cases where they are explicitly exempt from VAT | |
| Printed and electronic newspapers, excluding publications that mainly contain advertising, erotic or pornographic material, or video and music content, and which were issued on or after May 1, 2020 | |
| Accommodation services, whether or not breakfast is included | |
| 5% | The second reduced rate of VAT will be applicable starting from August 1, 2022. |
| Printed or electronic newspapers, with the exception of publications that primarily feature advertising, erotic or pornographic material, video, or music content. | |
| 0% | Zero rated products |
| International transportation services | |
| Exports | |
| Supply of aircraft that operate on international routes | |
| Supply of sea-going vessels intended for use on the high seas | |
| Services provided on board vessels or aircraft during international transport | |
| Supplies of goods and services to NATO armed forces and qualifying international military headquarters | |
| Goods placed in free zones, free warehouses, or certain goods listed in Annex V of the EU VAT Directive that are placed in a VAT warehouse | |
| Intra-Community supplies of goods. | |
Last Updated: 24/01/2024
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