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The Estonian government has sent to Parliament a proposal to increase the annual registration threshold from €16,000 to €40,000. This threshold is expected to be approved in the coming weeks and become effective as from 1 January 2017.
Registration thresholds allow small businesses to avoid charging VAT on their sales, they also waive the obligation to submit VAT returns and keep separate VAT accounting. Deduction of input VAT is not allowed for these small businesses. Registration thresholds in the EU only apply to local established companies. Non-established companies must register for VAT as soon as the first taxable supply is made.