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  • Maksu- ja Tolliamet
    basis of the income tax return of a natural person in the amount calculated by a tax authority either by 1 July or in the event of gains from business or transfer of property or in the event of declaring the income derived in a foreign state by 3 October The overpaid amount of the income tax shall be refunded by 3 October to a non resident as well who

    Original URL path: http://vanaweb.emta.ee/index.php?id=32984 (2016-02-16)
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  • Maksu- ja Tolliamet
    withheld is 984 euros 5000 80 0 20 The Estonian taxable income of the Latvian resident was 5000 euros in Latvia he earned the same year totally 1000 euros The taxable income in Estonia is therefore 83 33 per cent of the taxable income for the taxation period and the Latvian resident has the right to submit in Estonia an income tax return for a resident natural person and deduct from the taxable income of the person in Estonia the expenses 83 33 per cent allowed for a resident according to the Income Tax Act The Latvian resident has two children under the age of 17 and he has made training expenses in the amount of 200 euros Income in Estonia 5000 Income tax withheld in Estonia during a year 984 Unemployment insurance premium 80 Basic exemption 1848 Increased basic exemption in the case of a minor 1848 Training expenses 200 Total deductions 3326 54 1848 1848 200 0 8333 80 Taxable income in Estonia 1673 46 5000 3326 54 The final income tax 334 69 1673 46 0 20 Income tax to be refunded 649 31 984 334 69 Example where a resident of another Contracting State receives from Estonia the taxable income less than 75 per cent The income received in a foreign state is totally amounting to 14 500 euros is declared in table 8 9 Thus the taxable income of a German resident for a taxation period forms totally 32 500 18 000 14 500 32 500 euros wherefrom his her Estonian income 18 000 forms 55 38 per cent Therefore the non resident received less than 75 per cent from his total income in Estonia and he or she can use the basic exemption as a deduction The basic exemption is calculated to the German

    Original URL path: http://vanaweb.emta.ee/index.php?id=32986 (2016-02-16)
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  • Maksu- ja Tolliamet
    and the prevention of fiscal evasion with respect to taxes on income and capital USEFUL INFORMATION Changes in taxation of income received from financial assets in 2011 Tax obligations of employment income Registration of sole proprietor from 2009 As of 1 January 2009 in some cases submission of the forms TSD and KMD in electronic format shall be mandatory Taxation of fringe benefits Taxation of income derived from transfer of

    Original URL path: http://vanaweb.emta.ee/index.php?id=1752 (2016-02-16)
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  • Maksu- ja Tolliamet
    Tax Act Translation of the Estonian Land Tax Act can be found here Home owners land tax exemption in Tallinn Tallinn will be exercising land tax exemption on up to 1 500m 2 of land under homes effective from 1 January 2012 Standard application must be completed to use land tax exemption The exemption will not be applicable automatically to all home owners as according to the Land Tax Act

    Original URL path: http://vanaweb.emta.ee/index.php?id=25511 (2016-02-16)
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  • Maksu- ja Tolliamet
    Board informs that the VAT rate in Estonia is 20 from 1 July 2009 Contact person for VAT refund is Mrs Katrin Kullamaa Tax Department Estonian Tax and Customs Board Lõõtsa 8a Tallinn 15176 ESTONIA Phone 372 676 1256 Fax 372 676 1111 E mail katrin kullamaa emta ee LEGISLATION Value Added Tax Act USEFUL INFORMATION How can a non EU business register for the Special Scheme for Electronic Services

    Original URL path: http://vanaweb.emta.ee/index.php?id=1839 (2016-02-16)
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  • Maksu- ja Tolliamet
    amount Tax calendar of a person liable to VAT Term Obligation Who has to submit Monthly by the 20 th of each month Submission of the VAT return Form KMD and appendix to the value added tax return Form KMD INF Payment of VAT All persons liable to VAT Monthly by the 20 th of each month Submission of the recapitulative statement Form VD Persons liable to VAT who are selling goods or providing services to the VAT liable persons of other EU Member States Monthly by the 10 th of each month Submission of income and social tax return where the contributions to mandatory funded pension and unemployment insurance premiums are also expressed Form TSD Payment of taxes and contributions based on the TSD form submitted All persons liable to VAT If the term prescribed for performing the obligation falls on a public holiday or a day off the first working day following the day off is deemed to be the term for performing the obligation The Estonian Tax and Customs Board is on monthly basis notifying all new VAT liable persons by e mail about the dates for submission of KMD and TSD tax returns during the six months period since their registration Submission of VAT returns Period of taxation for assessment of VAT is the calendar month If the number of calendar days remaining within the first period of taxation is less than 15 e g you have been registered as a taxable person since 18 th day of a month you may declare the supply of the first taxable period together with the supply of the following period submitting one VAT return for both taxable periods All tax returns should be submitted electronically through the e Tax Board e Customs portal Information for concluding the contract

    Original URL path: http://vanaweb.emta.ee/index.php?id=35732 (2016-02-16)
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  • Maksu- ja Tolliamet
    other sales document for a transaction containing a value added tax amount Value added tax groups The representative of the value added tax group will submit a value added tax return for the value added tax group and the appendix to the value added tax return must be submitted separately for each person belonging to a value added tax group Value Added Tax Act 26 11 A value added tax group is comprised of multiple companies that are registered under a single value added tax registration number and that submit a joint value added tax return The submission of separate appendices is necessary because the persons that are part of the value added tax group issue invoices in their own names and on the basis of their commercial register number and data presented in the appendices to the value added tax return are compared according to transaction partner through the use of persons commercial register numbers Taxable persons with limited liability must file a value added tax return but do not have to submit an appendix to the value added tax return Value added tax payers under special arrangement in cash accounting for value added tax must file value added tax returns together with the appendix effective from 1 November 2014 Form KMD INF1 in Estonian must no longer be submitted When must a value added tax return and its appendix be submitted A value added tax return and its appendix must be submitted to the Estonian Tax and Customs Board by the 20th day of the month following the taxable period generally calendar month Filling in VAT return and its appendix VAT INF Instructions for filling in the appendix form VAT INF to the value added tax return How and where can the value added tax return and its

    Original URL path: http://vanaweb.emta.ee/index.php?id=35556 (2016-02-16)
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  • Maksu- ja Tolliamet
    order to simplify the declaration of digital services provided in other Member States a special scheme for imposing value added tax on electronic communications and electronically supplied services or the so called MOSS scheme Mini One Stop Shop has been introduced Application of the special arrangements is described in 43 of the Value Added Tax Act If the service provider wishes to supply the services under the special scheme then it must declare and pay the value added tax calculated on the services provided to a non taxable person established in another Member State with the tax authority of his own country of location Member State of registration who in its turn will remit the received amount to the tax authority of another Member State Member State of consumption Consequently any person liable to value added tax in Estonia who is providing digital services to a non taxable person of another Member State has to choose if 1 it will register as a person liable to value added tax and will perform the value added tax liability in the Member State where the recipient of the supplied services is established or 2 it will register as the user of MOSS special arrangements in Estonia The user of special scheme shall submit the quarterly MOSS VAT return to the Estonian Tax and Customs Board stating the services provided to non taxable persons established in other Member States including the services provided from its permanent business establishment outside Estonia pay the value added tax to the Estonian Tax and Customs Board who in its turn will remit the received amount to the tax authority of another Member State Use of special scheme is voluntary Registration for use of the MOSS special scheme Persons who are liable to value added tax in Estonia and who wish to supply services under the MOSS special scheme have to submit the respective application to the Estonian Tax and Customs Board Applications can be submitted via the e Tax Board e Customs by clicking on MOSS applications in heading Contracts and settings Guidlines for registration to non EU businesses How can a non EU business register for the Special Scheme for Electronic Services in Estonia Guide to log on to the electronic system of the Estonian Tax and Customs Board to submit MOSS registration applications and declarations in relation to the special scheme for VAT on e services Submission of a MOSS VAT return The user of special scheme shall declare the digital services provided in the MOSS VAT return The form of a MOSS VAT return is laid down by the Commission Implementing Regulation no 815 2012 and it is applicable in all the EU Member States Declaration period is a quarter of a year and the VAT return must be submitted by the 20 th day of a month following the declaration period Declaration period Due date of submission of MOSS VAT return 1 st quarter From1 January to 31 March 20 th of April

    Original URL path: http://vanaweb.emta.ee/index.php?id=36213 (2016-02-16)
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