Estonia: Recent tax-related developments, including required reporting of construction works

The Estonian Parliament (Riigikogu) passed tax-related legislation.

Required reporting of construction works

Notable recent tax-related developments in Estonia are described below.

The Estonian Parliament (Riigikogu) passed legislation that:

  • Makes donations to support Ukrainian people in the current situation tax exempt if made through specified organizations
  • Requires reporting on construction works (e.g., the chain of contractors, time spent on the construction site) starting 1 October 2023 or later, or before 1 October 2023 if expected to be completed by 1 October 2024 or later

In addition, an administrative court recently held that a company may be required to present an unfiltered bank statement so that the tax authority could inspect payments the company had made to a board member. The court rejected the company’s argument that the tax authority’s request was disproportionate.

Read an April 2022 report prepared by the KPMG member firm in Estonia

 

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