Estonia Tax Agency Issues Guidance on VAT Rules for Brexit

The Estonian Tax and Customs Board Dec. 28 issued guidance on VAT rules related to Brexit, beginning Jan. 1, 2021. Topics covered include: 1) tax rates and filing procedures for specified supplies and purchases, including digital services between Estonian and U.K. individual and business residents; 2) the VAT treatment of imports and exports; 3) circumstances requiring the application of Estonian or U.K. VAT provisions; and 4) the requirement for U.K. individuals without a permanent establishment in Estonia to appoint a tax representative before Feb. 1, 2021. [Estonia, Tax and Customs Board, 12/28/20]

Reference:
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