engineering7 min read
Eesti käibemaks, koodis
Pöördkäibemaks (Art 196), intra-EU soetamine, KMS §16 vabastus, 50% sõiduauto sisendkäibemaks. Kodeerisime — siin on, kuidas.
HHenri · Founder
Estonian VAT rules are not memorizable. We encoded the ones that matter most into the Kirje VAT engine — here's the how and why.
What we encoded
Reverse charge (Art 196), intra-EU acquisition, KMS §16 exempt services, 50% passenger-car input VAT, 9% books & medicine, 5% food & essentials, 0% exports, fixed assets and import VAT — each of these has a specific line on the KMD.
Where we are still learning
- • Reduced-rates detection across the four Estonian reduced bands
- • Fixed-assets thresholding (when input VAT becomes asset value, not expense)
- • Distance-selling and OSS — coming with EU-scale clients