|Has the VAT Directive 2010/45/EC been implemented?||Yes||The directive was harmonized with an Act to Amend the Value Added Tax Act and Liquid Fuel Act adopted in March 2012 (http://www.legaltext.ee/et/andmebaas/tekst.asp?loc=text&dok=X70060K6&keel=en&pg=1&ptyyp=RT&tyyp=X&query=k%E4ibemaksuseadus, see in particular articles 36 and 37). However, it needs to be pointed out that equal treatment for e-invoices and paper invoices has been ensured already since 2002, when a new Value Added Tax Act entered into force in Estonia.|
|Have infringements been filed against the Member State relating to this Action?||-|
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