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Estonia · Law · SE

454

The Act on Simplified Taxation of Business Income

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

4 May 2017

Last action

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Status

AVALDATUD_RIIGITEATAJAS

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Discovery layer

Source updated

19 June 2017

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Summary

The bill promotes micro-entrepreneurship and improves the tax behavior of micro-entrepreneurs. In order to achieve this, the fulfillment of the tax liability arising from the provision of services and the sale of goods by a natural person is simplified. A special procedure for taxation is established, in which the data required for taxation and the fulfillment of the tax obligation are provided in a simplified manner.

Machine translation from Estonian. The official text remains authoritative.

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Documents

25 official files

Lõpptekst bdoc

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