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Action 11 in Estonia flag Estonia

Member States to transpose the VAT Directive

Indicator Status Evidence
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 (, 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? -

Other initiatives:

External contribution

External contributions are more than welcome. If you would like to share with us a country, regional or local-level initiative relevant for this DAE action, you can do it via the online form.