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principal / Tax point changes on continuous supplies in Estonia
Where a service is supplied on a periodic basis and there are no prepayments made within those periods, the tax point occurs at the end of each calendar year.
Tax point rules on continuous supplies are important for businesses providing rental services, leasing services or continuous supplies of products such as gas or electricity. If you are a business in this industry, we suggest double checking the tax point and invoice rules in each country as there are significant differences in each VAT law.