There are two basic cases where a legal person in Estonia begins to be obliged to pay VAT to a limited extent:
- a company purchases goods with a taxable value of more than 10.000 euros from a company that is registered for VAT in another country;
A list of goods does not include new means of transport (motor vehicle, boat, or aircraft) and excise goods (wine, spirits, tobacco, etc).
- a company receives certain services from a foreign person who is not registered for VAT in Estonia.
A list of services includes advertising, consulting, financial services, all the electronically supplied services, transferring rights to use the intellectual property, and others (full list