Estonia operates a special margin scheme, as required by the Principal VAT Directive, for dealers who acquire second-hand goods, original works of art, collectors' items or antiques with a view to resale and do not use the goods. The margin scheme enables the dealer to apply a special procedure for the calculation of taxable value on the resale of the goods.
To be eligible to use the scheme, the taxable person must have acquired the goods from:
- Ìý
•ÌýÌýÌýÌý a person in Estonia or another EU member state who is not a taxable person;
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Web page updated on 17 Mar 2025 17:18