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Commentary

Reduced-rated supplies (Estonia)

16 Estonia

In Estonia, a reduced VAT rate of 9% of the taxable value is applied to the following goods and services:

  1. Ìý

    •ÌýÌýÌýÌý Books and educational literature (excluding textbooks and workbooks related to the national curriculum), both print and digital versions.

  2. Ìý

    •ÌýÌýÌýÌý Medicinal products, contraceptive preparations, sanitary and toiletry products, and medical equipment

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