Our school was issued with a corporate VAT number on 01.11.2010.
The VAT rate in Estonia is usually 20%. VAT is levied on most goods and services if the customer is from Estonia or another EU member-state. Legal entities in Estonia normally get VAT rebated the month that follows the month the invoice is paid.
Non-EU tax residents are tax exempt of they can obtain a certificate of tax residency from the Tax Board of their country.
More info about taxation of digital services from the Tax Board of Estonia
1 https://www.emta.ee/et/ariklient/tulu-kulu-kaive-kasum/ulevaade-kaibe-maksustamisest/elektroonilise-side-teenuste-ja the same text in English
2 https://www.emta.ee/et/ariklient/tulu-kulu-kaive-kasum/muudatused-kaibemaksuseaduses-alates-01012019/muudatused the same text in English
Please follow the links below to read the EU directives that regulate VAT imposition and exemption in regard to the types of services rendered by our school.
COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of valueadded tax
COUNCIL IMPLEMENTING REGULATION (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services
Archived doc http://europa.eu/legislation_summaries/taxation/l31044_en.htm Renewed Directive 6 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM%3Al31057