The Value-Added Tax (VAT) system in Estonia is governed by the VAT Act, also known as (Käibemaksuseadus), Law No. RTI 2003,82,554. This law has been in force since 1 May 2004 or later.
In Estonia, as in other EU member states, Value-Added Tax (VAT) legislation has been harmonized to a significant extent. This harmonization is based mainly on EU directives, with the key directive being the EU VAT Directive 2006/112/EC.
Source GVC
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