The VAT system of Estonia is based on the EU VAT Directive and was implemented into law with the Value-Added Tax Act, Law No. RTI 2003,82,554 which is also known as the Estonian VAT Act (Käibemaksuseadus).
The Estonian VAT system is governed by the Estonian Tax and Customs Board. As an EU member state, starting May 1st 2004, Estonia’s VAT system is coordinated along the rest of EU’s Member States VAT systems. Therefore, the rulings of the Court of Justice of the European Union (CJEU) have a major impact on the interpretation of the Value-Added Tax Act.
Source GVC
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