763
Law on Supplementing the Value Added Tax Act
Introduced
22 November 2018
Last action
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Status
TAGASI_LYKATUD
Sponsors
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Subjects
Discovery layer
Source updated
22 November 2018
Summary
The draft provides for the introduction of VAT for the taxation period of one year for small businesses with up to ten employees and a turnover of up to 200,000 euros per year. If the annual turnover of a small business with up to ten employees is 200,000 - 2,000,000 euros, the VAT taxation period would be extended to three months. The reason given is that the longer VAT taxation period reduces the administrative burden on small businesses and the Tax and Tollimet.
Machine translation from Estonian. The official text remains authoritative.
Timeline
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Votes
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Versions
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Documents
6 official files
Seletuskiri pdf
Seletuskiri
docx · ET · 29 January 2019
Eelnõu
docx · ET · 29 January 2019
Seletuskiri pdf
pdf · ET · 22 November 2018
Eelnõu pdf
pdf · ET · 22 November 2018
Eelnõu docx
docx · ET · 22 November 2018
Seletuskiri docx
docx · ET · 22 November 2018
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.