§ 35. Refund of input value added tax in other cases
(1) Value added tax paid by a taxable person of another Member State in Estonia upon the import or acquisition of goods or receipt of services used for the purpose of business being carried out in the home country of the person shall be refunded to the taxable person of another Member State on the basis of an application from the taxable person and pursuant to the procedure established by a regulation of the Minister of Finance if:
1) the taxable person is required to pay value added tax as an undertaking in the home country of the person;
2) in its home country the taxable person has the right to deduct input value added tax paid upon the import or acquisition of goods or receipt of services under the same conditions from its calculated value added tax;
3) taxable persons of Estonia have the right to deduct, pursuant to this Act, input value added tax paid upon the import or acquisition of goods or receipt of services under the same conditions from their calculated value added tax;
4) the amount of value added tax to be refunded is at least 50 euro per calendar year or 400 euro in the case where the application is submitted concerning a period shorter than a calendar year but covering at least three months;
5) the application has been submitted to the Estonian tax authority through the tax authority of the home country of the taxable person of another Member State by electronic means not later than by 30 September of the calendar year following the period of refund.
[RT I 2009, 56, 376 - entered into force 1.01.2010]
(11) If a taxable person of another Member State who has the right in its home country to partially deduct input value added tax from the value added tax calculated on its taxable supply submits an application for the refund of value added tax during the period of refund, upon any changes in the proportion of the partial deduction of input value added tax the taxable person shall submit a correction of the application for the refund of value added tax during the calendar year following the period of refund.
[RT I 2009, 56, 376 - entered into force 1.01.2010]
(1) The tax authority shall notify a taxable person of another Member State of the satisfaction or rejection of an application for the refund of value added tax within four months or, upon the request of additional information, for example an invoice or import documentation, within six months of the receipt of the application. Upon the request of complementary additional information, the tax authority shall notify of making of the decision concerning the refund of value added tax within eight months of the receipt of the application. The tax authority shall send documents to the applicant by electronic means. If an application for the refund of value added tax is satisfied, value added tax shall be refunded not later than within ten working days of notifying the taxable person of the decision to satisfy the application.
[RT I 2009, 56, 376 - entered into force 1.01.2010]
(1) If value added tax is refunded to a taxable person of another Member State after expiry of the term provided for in subsection (12) of this section, the tax authority shall pay the person interest at the rate provided for in § 117 of the Taxation Act.
[RT I 2009, 56, 376 - entered into force 1.01.2010]
(2) Value added tax paid by a third country taxable person in Estonia upon the import or acquisition of goods, except immovables, or receipt of services used for business purposes shall be refunded to the third country taxable person on the basis of a written application from the taxable person and pursuant to the procedure established by a regulation of the Minister of Finance if:
1) the taxable person is required to pay value added tax as an undertaking in the home country of the person;
2) the amount of value added tax to be refunded per calendar year is at least 320 euro;
3) taxable persons of Estonia have the right to deduct, pursuant to this Act, input value added tax paid upon the import or acquisition of goods or receipt of services under the same conditions from their calculated value added tax;
4) in the home country of the third country taxable person, Estonian residents have the right to the refund of value added tax.
[RT I 2009, 56, 376 - entered into force 1.01.2010]
(3) [Repealed - RT I 2009, 56, 376 - entered into force 1.01.2010]
(4) Value added tax to be refunded shall be transferred to the bank account specified in an application submitted in the format established by a regulation of the Minister of Finance.
(5) The Government of the Republic has the right to establish, by a regulation, a list of movables and services upon the acquisition of which value added tax paid is not refunded to taxable persons of third countries even if the requirements specified in subsections (1) and (2) of this section are satisfied.
(6) Input value added tax paid upon acquisition or importation of goods in Estonia shall be refunded to persons who export such goods as humanitarian aid, provided that the export of the goods is certified by documents specified in subsection 5 (5) of this Act. Humanitarian aid is irrecoverable aid granted for alleviation of need to international organisations, foreign governments, foreign local governments or foreign non-governmental organisations.
(7) If a person is not entitled to the right to deduct input value added tax provided for in § 29 of this Act, the value added tax paid upon the acquisition or calculated on the purchase price of a new means of transport shall be refunded to the person after delivery of the new means of transport to the other Member State provided that the person proves that value added tax has been paid on the intra-Community acquisition of the goods in the other Member State. Value added tax shall be refunded in an amount not exceeding the value added tax calculated on the usual value of the new means of transport determined upon the delivery of the new means of transport to the other Member State.
[RT I 2008, 58, 324 - entered into force 1.01.2009]
(8) If a person is not entitled to the right to deduct input value added tax and cannot apply for a refund of value added tax on the basis of subsection (1) of this section, value added tax paid upon the import of goods shall be refunded to the person provided that the person proves that value added tax has been paid on the intra-Community acquisition of the goods in another Member State.
(9) Repealed - 2011
(10) The procedure for the refund of value added tax to foreign taxable persons, the format of applications for such refunds of value added tax and the procedure for the refund of value added tax to persons who export goods as humanitarian aid shall be established by a regulation of the Minister of Finance.
(11) The procedure for the refund of value added tax paid upon the acquisition of new means of transport in special cases shall be established by a regulation of the Minister of Finance.
(12) [Repealed - RT I 2009, 56, 376 - entered into force 1.01.2010]