½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /16 Estonia /Record-keeping requirements (Estonia) / Accounting records (Estonia)
Commentary

Accounting records (Estonia)


16 Estonia

Accounting records (Estonia)

VAT payers have an obligation to keep records of the following:

  1. Ìý

    •ÌýÌýÌýÌý The amounts of input VAT relating to taxable and exempt supplies.

  2. Ìý

    •ÌýÌýÌýÌý Taxable supplies by rate and tax-exempt supply.

  3. Ìý

    •ÌýÌýÌýÌý The amount of output VAT by rate.

  4. Ìý

    •ÌýÌýÌýÌý The amount of deductible input VAT.

  5. Ìý

    •ÌýÌýÌýÌý All other particulars necessary to prepare a VAT return.

Specific

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:05