• Service: Tax, Global Indirect Tax, Global Mobility Services, International Tax
  • Type: Regulatory update
  • Date: 3/12/2014

Estonia - Individual tax returns due 31 March 

March 12: The due date for individual income tax returns in Estonia, for the 2013 tax year, is 31 March 2014.

Resident individuals must file a tax return for the income earned in the previous calendar year; and this also applies to income earned abroad.

VAT changes

The Parliament of Estonia (Riigikogu) passed amendments to the value added tax (VAT) law, that will be effective in 2014 or in 2015.

Among the changes effective 1 March 2014 are measures:

  • Clearly allowing voluntary registration as a taxable person concerning intra-EC acquisitions and exports of goods (i.e., exempt from VAT)
  • Extending the deadline for the tax authority to make a decision to register a person as a taxable person
  • Allowing taxpayers to deduct VAT paid, as input VAT on resales, on services received prior to the registration of a taxable person
  • Denying a VAT amendment when a credit invoice is submitted for nonpayment (either full or partial nonpayment) for goods or services

Read a February 2014 report prepared by the KPMG member firm in Estonia: InfoCourier February 2014

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