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Estonia · Law · SE

462

The Act on Amendments to the Value Added Tax Act and the Tax Organization Act

avaldatud riigiteatajasEstonia· Riigikogu· ET

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15 July 2024

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AVALDATUD_RIIGITEATAJAS

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13 November 2024

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Summary

Starting from the new year, special rules for small businesses will be established, which will make it easier for them to operate in other EU member states. If an entrepreneur generates turnover in another member state, he no longer has to register as a VAT payer there, if two conditions are met. Firstly, the calendar year turnover of the entrepreneur in this Member State must not exceed the limit established there for the obligation to register, and secondly, the total turnover of the company in the community may not exceed 100,000 euros per year.

Machine translation from Estonian. The official text remains authoritative.

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Vabariigi Presidendi otsus asice

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