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Value Added Tax Act

Passed 10 December 2003

(RT I 2003, 82, 554),

entered into force 1 May 2004,

lastly amended by the following Act:

07.12.05 entered into force 01.01.06 - RT I 2005, 68, 528;

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Chapter 3

General Principles of Taxation

§ 16. Supply exempt from tax

(1) Value added tax shall not be imposed on the supply of the following goods and services of a social nature:

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3) services provided by a non-profit association to its members free of charge or for a membership fee, and services provided by a non-profit association to natural persons relating to the use of sports facilities or sports equipment;

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