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Estonia · Bill · SE

992

Value Added Tax Act Amendment Act

menetlusse voetudEstonia· Riigikogu· ET

Introduced

14 September 2026

Last action

—

Status

MENETLUSSE_VOETUD

Sponsors

—

Subjects

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Source updated

14 September 2026

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Summary

The bill adopts the amendments to the European Union's VAT directive, which aim to reduce the administrative burden on businesses operating across borders. The amendments expand the possibility of using the special procedure for distance sales (OSS), so that the entrepreneur can fulfill the VAT liability arising in other member states through his country of residence and does not have to register as a VAT payer in each country.

Machine translation from Estonian. The official text remains authoritative.

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Documents

11 official files

Seletuskirja lisa 2 (rakendusaktide kavandid) pdf

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