Value Added Tax (VAT) was first introduced on 1 January 1991 in Estonia as per Government Regulation 209. The current VAT Act came into effect on 1 May 2004 in accordance with the provisions of the EU VAT Directive (Council Directive 2006/112/EC).
The responsible authority managing tax matters in the country is the Estonian Tax and Customs Board under the supervision of the Ministry of Finance.
Source Taxbackinternational
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