VAT refund Estonia
Name of sales tax:
The french sales tax is known as „Käibemaks (KMKR)“
Value of turnover tax rates:
>The standard rate of Cypriot VAT is 20%. In addition, apply reduced rates of 10% und 5,5%as well as a greatly reduced rate of 9%.Permitted refund periods
The reimbursement period for VAT refunds from France must be at least 3 month within one calendar year and 12 months maximum (= one calendar year
Minimum Amount requested
For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.
Address of the competent tax authority in the State of refund
Taxation DivisionTax and Customs Board
Lõõtsa 8a
15176 Tallinn
ESTONIA
Contact
Tel: +372 676 1256 | +372 676 1187E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.emta.ee
To VAT refund from Estonia
Reimbursement of individual business transactions / expenses:
| Costs / Expenses for | reimbursement |
|---|---|
| Fairs and exhibitions | 100% |
| Conferences | 100% |
| Hotel accomodation | 100% (1) |
| Catering / Restaurant | 100% (2) |
| Entertainment, gifts | 0%) |
| purchase of vehicles | 50% |
| Diesel | 50% |
| Petrol | 50% |
| Vehicle repairs | 0% / 100% (7) |
| Rent of vehicles | 50% |
| Taxi | reciprocity principle (100%) |
| Bus / train | reciprocity principle (100%) |
| Phone / Fax | reciprocity principle (100%) |
| Road Fees/ toll | -- |
| Marketing | 100% |
| Consultants | 100% |
| Legal expenses | 100% |
| Education/ training | 100% |
(2) Costs of non-refundable employee.
General note:
Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by checking in individual cases.
