{"id":445,"date":"2021-02-22T20:54:52","date_gmt":"2021-02-22T20:54:52","guid":{"rendered":"https:\/\/elnclassrooms.ee\/?page_id=445"},"modified":"2021-02-23T04:14:01","modified_gmt":"2021-02-23T04:14:01","slug":"kaibemaks","status":"publish","type":"page","link":"https:\/\/elnclassrooms.ee\/en\/kaibemaks\/","title":{"rendered":"EU VAT"},"content":{"rendered":"\n<p>Our school was issued with a corporate VAT number on 01.11.2010. <\/p>\n\n\n\n<p>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. <\/p>\n\n\n\n<p>Non-EU tax residents are tax exempt of they can obtain a certificate of tax residency from the Tax Board of their country. <\/p>\n\n\n\n<p>More info about taxation of <strong>digital services<\/strong> from the Tax Board of Estonia<\/p>\n\n\n\n<p>1 <a href=\"https:\/\/www.emta.ee\/et\/ariklient\/tulu-kulu-kaive-kasum\/ulevaade-kaibe-maksustamisest\/elektroonilise-side-teenuste-ja\">https:\/\/www.emta.ee\/et\/ariklient\/tulu-kulu-kaive-kasum\/ulevaade-kaibe-maksustamisest\/elektroonilise-side-teenuste-ja<\/a>  the same text <a href=\"https:\/\/www.emta.ee\/eng\/business-client\/income-expenses-supply-profits\/overview-charging-value-added-tax\/special-scheme\">in English<\/a> <\/p>\n\n\n\n<p>2 <a href=\"https:\/\/www.emta.ee\/et\/ariklient\/tulu-kulu-kaive-kasum\/muudatused-kaibemaksuseaduses-alates-01012019\/muudatused\">https:\/\/www.emta.ee\/et\/ariklient\/tulu-kulu-kaive-kasum\/muudatused-kaibemaksuseaduses-alates-01012019\/muudatused<\/a> the same text <a href=\"https:\/\/www.emta.ee\/eng\/business-client\/income-expenses-supply-profit\/changes-value-added-tax-act-1-january-2019\/changes\">in English<\/a><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=celex%3A32011R0282\">COUNCIL IMPLEMENTING REGULATION (EU) No 282\/2011&nbsp;of 15 March 2011 laying down implementing measures for Directive 2006\/112\/EC on the common system of value<\/a><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=celex%3A32011R0282\">added tax<\/a><\/p>\n\n\n\n<p><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:32013R1042&amp;rid=1\">COUNCIL IMPLEMENTING REGULATION (EU) No 1042\/2013<\/a>&nbsp;<a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:32013R1042&amp;rid=1\">of 7 October 2013 amending Implementing Regulation (EU) No 282\/2011 as regards the place of supply of services<\/a><\/p>\n\n\n\n<p><em>Archived doc &nbsp;<\/em><a href=\"http:\/\/europa.eu\/legislation_summaries\/taxation\/l31044_en.htm\">http:\/\/europa.eu\/legislation_summaries\/taxation\/l31044_en.htm<\/a><em>&nbsp;Renewed Directive 6&nbsp;<\/em><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=LEGISSUM%3Al31057\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=LEGISSUM%3Al31057<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. &hellip; <a href=\"https:\/\/elnclassrooms.ee\/en\/kaibemaks\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;EU VAT&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-445","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/pages\/445","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/comments?post=445"}],"version-history":[{"count":4,"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/pages\/445\/revisions"}],"predecessor-version":[{"id":521,"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/pages\/445\/revisions\/521"}],"wp:attachment":[{"href":"https:\/\/elnclassrooms.ee\/en\/wp-json\/wp\/v2\/media?parent=445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}