IVA = Käibemaks
Esistono tre tipi di tasse e/o imposte.
L’ Imposta sul Valore Aggiunto (IVA = Käibemaks) con un aliquote:
Standard = 20% , per la maggior parte dei beni e servizi;
Ridotta = 9% , per libri, medicinali ed alloggi;
Zero = 0% , per servizi da fatturare nella Comunitá Europea.
La Partita IVA é obbligatoria solo se si supera il fatturato di € 40,000 dall’inizio dell’anno fiscale (1^ Gennaio).
La dichiarazione IVA é mensile e riguarda l’intero mese (Gennaio, Febbraio,…). Essa va inviata e pagata, entro il 20 del mese successivo.
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