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The Bill that passed the second reading in the Riigikogu today will transpose the amendments to the EU Value-Added Tax Act Directive that change the taxation of electronic commerce between Member States and eliminate the tax exemption established for imports of small consignments of a value of up to 22 euro.

Under the Bill on Amendments to the Value Added Tax Act and the Customs Act (239 SE), initiated by the Government, the Value-Added Tax Act will be amended by providing for a special scheme for charging value added tax (VAT) on services, intra-Community distance sales and transfer of goods through online marketplaces, a special scheme for distance sales of goods imported from non-Community countries, and special arrangements for declaration and payment of VAT on imported goods. Under the special schemes, the arrangements in place for electronic communications services and electronically supplied services from 1 January 2015 will also be extended to other services the place of supply of which is in another Member State and to intra-Community distance sales, and a similar special scheme for distance sales of goods imported from non-Community countries will be established.

The Bill will also simplify compliance with VAT-liability upon the import of small consignments to which the special scheme for distance sales of goods imported from non-Community countries will not be applied. An amendment will eliminate the thresholds for intra-Community distance sales in place and, in the case of intra-Community distance sales of goods, 10,000 euro will be the uniform threshold across the EU at which a tax liability will arise in the other country. The exemption for goods of negligible value (up to 22 euro) imported from non-Community countries will also be eliminated. In addition, separate provisions will be provided for regarding persons who facilitate distance sales of goods through online marketplaces.

The proposed amendment to the Customs Act will specify in the interests of legal clarity the submission of data necessary to check compliance with the requirements for the importation into Estonia and exportation from Estonia of goods subject to prohibitions and restrictions.

Tarmo Kruusimäe (Isamaa) took the floor during the debate.

In connection with the suspension of the mandate of members of the Riigikogu Kaja Kallas, Liina Kersna, Urmas Kruuse, Kalle Laanet, Maris Lauri, Tõnis Mölder, Keit Pentus-Rosimannus, Signe Riisalo and Andres Sutt and their appointment as members of the Government of the Republic, Ivi Eenmaa, Toomas Järveoja, Õnne Pillak, Mati Raidma, Timo Suslov, Margit Sutrop and Aivar Viidik took the oath of office before the Riigikogu at the beginning of the sitting.

Verbatim record of the sitting (in Estonian)

Photos of the sitting (Author: Erik Peinar, Chancellery of the Riigikogu)

Video recordings of the sittings of the Riigikogu can be viewed on the Riigikogu YouTube channel.
(Please note that the recording will be uploaded with a delay.)

Riigikogu Press Service
Liisa Johanna Lukk
Phone: +372 631 6456, +372 5331 0789
E-mail: [email protected]
Questions: [email protected]