Exemptions in Estonia are provided for the following:
- Ìý
•ÌýÌýÌýÌý Postal, health, social and insurance services.
- Ìý
•ÌýÌýÌýÌý Services for the protection of children and young persons.
- Ìý
•ÌýÌýÌýÌý The supply, letting and leasing of immovable property.
- Ìý
•ÌýÌýÌýÌý Transportation of sick, injured or disabled persons.
For a more detailed list, see Appendix 16B.
The transfer of greenhouse gas emission allowances and associated transactions are treated as securities and are no longer treated as exempt supplies; they are therefore liable to VAT at the standard rate.
The supply of insurance services, including insurance services provided by insurance brokers and insurance agents and reinsurance, are treated as exempt services with no option to tax.
If a taxable person uses
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Web page updated on 17 Mar 2025 16:37