Time of supply – tax points (Estonia)
The basic tax point for goods is the date that the goods were delivered. For services, the basic tax point is the date that the services were performed. If full or partial payment is made before this date, this creates a tax point and VAT will become payable on that date.
Special tax point rules apply to
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
Web page updated on 17 Mar 2025 15:43