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Commentary

VAT bad debt relief (Estonia)

16 Estonia

A taxable person is entitled to adjust its output VAT in connection with a bad debt in the month that the claim is written off in its accounts provided all of the following conditions have been met:

  1. Ìý

    •ÌýÌýÌýÌý The VAT invoice has been issued by the taxable person for the goods supplied or services provided.

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