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Commentary

Exceptions to the general rules (Estonia)


16 Estonia

The following exceptions apply to both business customers and consumers:

  1. Ìý

    •ÌýÌýÌýÌý Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

  2. Ìý

    These services are subject to VAT according to the place where the immovable property is physically located.

  3. Ìý

    •ÌýÌýÌýÌý Services related to admission to an

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