992
Käibemaksuseaduse muutmise seadus
Introduced
14 September 2026
Last action
14 September 2026 · SAADETUD_III_LUGEMISELE
Status
SAADETUD_III_LUGEMISELE
Sponsors
Vabariigi Valitsus, Riina Sikkut
Subjects
Discovery layer
Source updated
14 September 2026
Summary
Eelnõuga võetakse üle Euroopa Liidu käibemaksudirektiivi muudatused, mille eesmärk on vähendada piiriüleselt tegutsevate ettevõtjate halduskoormust. Muudatustega laiendatakse kaugmüügi erikorra (OSS) kasutamise võimalust, nii et ettevõtja saab teistes liikmesriikides tekkiva käibemaksukohustuse täita oma asukohariigi kaudu ega pea end igas riigis eraldi käibemaksukohustuslasena registreerima.
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Timeline
14 September 2026
SAADETUD_III_LUGEMISELE
Source: SE
Votes
No vote records are attached yet.
Versions
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Documents
18 official files
Seletuskiri
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Seletuskiri
docx · ET · 26 October 2026
Muudatusettepanekute loetelu
docx · ET · 26 October 2026
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Eelnõu
docx · ET · 26 October 2026
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Seletuskirja lisa 2 (rakendusaktide kavandid)
docx · ET · 24 September 2026
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Seletuskirja lisa 1 (vastavustabel)
docx · ET · 24 September 2026
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Seletuskiri
docx · ET · 24 September 2026
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Eelnõu
docx · ET · 24 September 2026
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Seletuskirja lisa 2 (rakendusaktide kavandid) pdf
pdf · ET · 14 September 2026
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Seletuskirja lisa 2 (rakendusaktide kavandid) docx
docx · ET · 14 September 2026
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Seletuskirja lisa 1 (vastavustabel) docx
docx · ET · 14 September 2026
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Seletuskirja lisa 1 (vastavustabel) pdf
pdf · ET · 14 September 2026
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Seletuskiri pdf
pdf · ET · 14 September 2026
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Seletuskiri docx
docx · ET · 14 September 2026
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Eelnõu pdf
pdf · ET · 14 September 2026
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Eelnõu docx
docx · ET · 14 September 2026
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Kaaskiri
pdf · ET · 14 September 2026
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Algtekstid asice
asice · ET · 14 September 2026
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EIS teade
txt · ET · 14 September 2026
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Sponsors
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
- Riina Sikkut · plenary-member
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/28153b5d-a825-496a-b318-4450d66bb2f5/
- Open data entity: https://api.riigikogu.ee/api/volumes/28153b5d-a825-496a-b318-4450d66bb2f5
- estonia · 28153b5d-a825-496a-b318-4450d66bb2f5 · source updated 14 September 2026