{"id":4748,"date":"2024-07-05T11:30:55","date_gmt":"2024-07-05T11:30:55","guid":{"rendered":"https:\/\/amsgroup.ee\/?p=4748"},"modified":"2024-07-05T11:42:40","modified_gmt":"2024-07-05T11:42:40","slug":"nalogooblozenie-uslug-nematerialnye-uslugi","status":"publish","type":"post","link":"https:\/\/amsgroup.ee\/en\/taxation-of-intangible-services\/","title":{"rendered":"All About Taxation in Estonia: Intangible Services and Their Taxation"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4748\" class=\"elementor elementor-4748\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7190dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7190dd4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06c75ff\" data-id=\"06c75ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4768d1b elementor-widget elementor-widget-heading\" data-id=\"4768d1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b635d43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b635d43\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-817763e\" data-id=\"817763e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26ca837 elementor-widget elementor-widget-text-editor\" data-id=\"26ca837\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Taxation of intangible services is an important aspect that requires the attention of entrepreneurs and accountants in Estonia. In this article, we will review the main principles and VAT rates applicable to the provision of intangible services both within the country and abroad.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95536a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95536a7\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a668a8\" data-id=\"3a668a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee06f64 elementor-widget elementor-widget-heading\" data-id=\"ee06f64\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Concept of Intangible Services<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13ad084 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13ad084\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26f6518\" data-id=\"26f6518\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e21481e elementor-widget elementor-widget-text-editor\" data-id=\"e21481e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Intangible services encompass a wide range of activities that are not related to physical goods. These can include consulting services, IT services, licensing fees, advertising services, management, and other types of services that do not have a material form. It is important to consider the specifics of providing such services and to properly document them for taxation purposes.<\/span><\/p><p><strong>NB!<\/strong><span style=\"font-weight: 400;\"><strong> This does not include digital services<\/strong>, which can encompass any digital product, such as the sale of a subscription service that does not require direct human involvement, like ChatGPT, Adobe Photoshop, and other similar products.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcc9f3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcc9f3b\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-926869c\" data-id=\"926869c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff1a880 elementor-widget elementor-widget-heading\" data-id=\"ff1a880\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main VAT Rates for Intangible Services<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-684c164 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"684c164\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e705a6f\" data-id=\"e705a6f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ded17a1 elementor-widget elementor-widget-text-editor\" data-id=\"ded17a1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">For the taxation of intangible services in Estonia, the following VAT rates apply:<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-733beb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"733beb9\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f16d414\" data-id=\"f16d414\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7a7f02 elementor-widget elementor-widget-heading\" data-id=\"e7a7f02\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">If you sell intangible services to other Estonian companies or individuals:<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0213fff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0213fff\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-454e494\" data-id=\"454e494\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a114371 elementor-widget elementor-widget-text-editor\" data-id=\"a114371\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When providing intangible services to another Estonian taxable company, the VAT rate is 22%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When providing intangible services to another Estonian non-taxable company or individual, the VAT rate is also 22%.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-154a6e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"154a6e8\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7c0c85\" data-id=\"c7c0c85\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bce73dc elementor-widget elementor-widget-heading\" data-id=\"bce73dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">If you sell intangible services to other companies or individuals from the European Union:<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb0d87f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb0d87f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2d59c7\" data-id=\"d2d59c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6f7bfa elementor-widget elementor-widget-text-editor\" data-id=\"f6f7bfa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If an Estonian taxable company provides intangible services to another VAT-registered company in the European Union, the VAT rate is 0%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If an Estonian taxable company provides intangible services to a non-VAT registered company or individual in the European Union, the VAT rate is 22%.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6f12a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6f12a3\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15901fa\" data-id=\"15901fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb1c42a elementor-widget elementor-widget-heading\" data-id=\"fb1c42a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">If you sell intangible services to other companies or individuals outside the European Union:\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c98a23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c98a23\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ed3afe\" data-id=\"6ed3afe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-943bfc3 elementor-widget elementor-widget-text-editor\" data-id=\"943bfc3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><span style=\"font-weight: 400;\">When providing intangible services to a company or individual outside the European Union, the VAT rate is 0%.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-526cc91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"526cc91\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0115131\" data-id=\"0115131\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a7bdc7 elementor-widget elementor-widget-heading\" data-id=\"0a7bdc7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Specifics of Providing Services to Companies in the European Union<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e125bab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e125bab\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b8a17f\" data-id=\"7b8a17f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6585f85 elementor-widget elementor-widget-text-editor\" data-id=\"6585f85\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">When providing intangible services to companies in the European Union, the following points must be considered:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>A reverse charge comment must be added to the invoice:<\/b><span style=\"font-weight: 400;\"> If the service is provided to another VAT-registered company in the EU and the 0% rate applies, the invoice must include the note \"P\u00f6\u00f6rdmaksustamine\" or \"Reverse charge\". This indicates that the obligation to pay VAT shifts to the recipient of the service. This can be added as an additional comment on the invoice. <\/span><b>NB!<\/b><span style=\"font-weight: 400;\"> The obligation to pay VAT is virtual, meaning your client will not actually pay VAT in their own country.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>VAT Number Verification:<\/b><span style=\"font-weight: 400;\"> If the company to which you are providing an intangible service is located in the European Union, make sure to check if they have a European VAT number. You can verify if the VAT number is European<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">here<\/span><\/a><span style=\"font-weight: 400;\">. If the company has a VAT number but it is not found in the register, this means the company has a local VAT number, and services should be sold to such a company with a VAT rate of 22%.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2b1df9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2b1df9\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd763a1\" data-id=\"fd763a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f699f65 elementor-widget elementor-widget-heading\" data-id=\"f699f65\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Examples<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71d9d73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71d9d73\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-274c30e\" data-id=\"274c30e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6284d84 elementor-widget elementor-widget-text-editor\" data-id=\"6284d84\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Let's look at a few practical examples to better understand the taxation of intangible services:<\/span><\/p><p><em><b>Example 1:<\/b><\/em><span style=\"font-weight: 400;\"> An Estonian consulting firm provides consulting services to another Estonian company (VAT-registered). In this case, the VAT rate will be 22%, and this tax will be added to the total cost of the services.<\/span><\/p><p><em><b>Example 2:<\/b><\/em><span style=\"font-weight: 400;\"> The same consulting firm provides services to a company in Germany (VAT-registered). In this case, the VAT rate will be 0%, and the invoice will indicate \"Reverse charge\".<\/span><\/p><p><em><b>Example 3:<\/b><\/em><span style=\"font-weight: 400;\"> An Estonian IT company provides software to an American company. Since the service recipient is outside the EU, the VAT rate will be 0%.<\/span><\/p><p><em><b>Example 4:<\/b><\/em><span style=\"font-weight: 400;\"> An Estonian IT company provides a website development service to a Spanish company that is not VAT-registered. In this case, the VAT rate will be 22%.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eff2c27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eff2c27\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37ad75d\" data-id=\"37ad75d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc0f8eb elementor-widget elementor-widget-heading\" data-id=\"dc0f8eb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e01566d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01566d\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bddee77\" data-id=\"bddee77\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-069b50b elementor-widget elementor-widget-text-editor\" data-id=\"069b50b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Taxation of intangible services in Estonia requires a careful approach and knowledge of the specifics of applying VAT rates. Companies providing such services must consider the location of their clients and their tax status, properly issue invoices, and maintain appropriate documentation. Correct application of tax legislation helps avoid fines and issues with tax authorities, ensuring transparency and legality in business operations.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u2014 \u044d\u0442\u043e \u0432\u0430\u0436\u043d\u044b\u0439 \u0430\u0441\u043f\u0435\u043a\u0442, \u0442\u0440\u0435\u0431\u0443\u044e\u0449\u0438\u0439 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438. \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u0441 \u043e\u0431\u043e\u0440\u043e\u0442\u0430 (\u041d\u0421\u041e) \u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u043a\u0430\u043a \u0432\u043d\u0443\u0442\u0440\u0438 \u0441\u0442\u0440\u0430\u043d\u044b, \u0442\u0430\u043a \u0438 \u0437\u0430 \u0435\u0451 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u043c\u0438. \u041f\u043e\u043d\u044f\u0442\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0432 \u0441\u0435\u0431\u044f \u0448\u0438\u0440\u043e\u043a\u0438\u0439 \u0441\u043f\u0435\u043a\u0442\u0440 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0439 \u0441 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0442\u043e\u0432\u0430\u0440\u043e\u043c. 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