Global

Details

  • Service: Tax, International Corporate Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/22/2012

Estonia - Tax rates, VAT developments 

December 22:   Changes to the tax laws in Estonia are effective in 2013, including:
  • An increase in the social tax, but a reduction in unemployment insurance premiums
  • An increase in the excise tax rates for alcohol and tobacco products

Also, a district court held that a taxpayer had not right to claim deductions of input value added tax (VAT) on a supply when the subject real property was not owned by the taxpayer; and an chamber of the Supreme Court held that the taxpayer had no right to report on its VAT return a transaction with a Latvian company as an intra-Community supply subject to a 0% rate of VAT.


Read a December 2012 report [PDF 37KB] prepared by the KPMG member firm in Estonia: InfoCourier: An overview of the latest changes in legislation (December 2012)




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