Value-Added Tax Act
Passed 10.12.2003
RT I 2003, 82, 554




§ 4. Supply

(1) The following are supply:
1) the transfer of goods and provision of services in the course of business activities;
2) self-supply of goods or services;
3) the transport of goods to another Member State, without transferring them, for them to be
used for business purposes there (clause 7 (1) 3)).
4) expropriation of goods for a charge.
[RT I 2009, 56, 376 - entry into force 01.01.2010]
(2) The following are not deemed to be supply:
1) the transfer of an enterprise or a part thereof within the meaning of the Law of Obligations
[RT I 2008, 58, 324 - entry into force 01.01.2009]
2) the owner taking goods out of Estonia without transferring them, except in the case
specified in clause (1) 3) of this section;
3) granting use of state assets without charge within the meaning of the State Assets Act and
privatisation of state, rural municipality or city assets;
4) handing over the assets of a company, non-profit association or foundation to
another company, non-profit association or foundation upon the merger, division or
transformation of the company, non-profit association or foundation;
5) [Repealed - RT I 2008, 58, 324 – entry into force 1.01.2010]
6) handing over, in business interests, goods free of charge as product samples not for sale or
handing over goods the taxable value of which does not exceed 10 euros for advertising
[RT I 2010, 22, 108 - entry into force 01.01.2011]
7) [Repealed - RT I 2008, 58, 324 - entry into force 1.01.2009]
8) granting of use of an automobile used for business purposes for a charge to an employee,
servant or member of the management or control body of a taxable person, except in the
cases specified in clauses 30 (4) 3) and 4) of this Act.
[RT I, 11.07.2014, 3 - entry into force 01.12.2014]

§ 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:
1) universal postal services within the meaning of the Postal Act and payment of state
pensions, benefits, support and compensation pursuant to the procedure prescribed by the
State Pension Insurance Act by means of post;
2) health services within the meaning of the Health Service Organisation Act and the supply
of an organ or tissue of human origin, human blood or blood product made from human
blood and breast milk, as specified in the list approved by a regulation of the minister
responsible for the area;
[RT I, 29.04.2016, 6 – entry into force 01.07.2016]
21) service provided by dental technicians in their professional activities and dentures
transferred by dentists or dental technicians;
[RT I 2007, 17, 83 - entry into force 01.03.2007]
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 or foundation to
natural persons relating to the use of sports facilities or sports equipment;
[RT I, 10.12.2010, 3 - entry into force 01.01.2011]
4) social services specified in §§ 17, 20, 23, 26, 41, 56, 87, 91, 94, 97, 100, 116 and 127 and
social services financed out of the state or local government budget specified in § 108 of the
Social Welfare Act;
[RT I, 30.12.2015, 5 - entry into force 01.01.2016]
5) services relating to shelters for the protection of children and young persons;
6) pre-school, basic, vocational, secondary and higher education, including learning
materials transferred by the education service provider to the recipient of the services, private
tuition relating to general education and other training services, except other training services
provided for business purposes;
7) transportation of sick, injured or disabled persons in vehicles which are specially designed
for such purpose and which correspond to the requirements established on the basis of the
Traffic Act.
8) service provided by an independent association of persons to their members provided that
the following conditions are met: the service is directly necessary for the main activity of the
member, which is exempt from tax or is not subject to value added tax; the fee paid for the
service does not exceed the costs incurred upon the provision of the service and the tax
exemption of the service does not affect competition significantly.
[RT I, 29.04.2016, 6 – entry into force 01.07.2016]