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Estonia: VAT changes for transfers of land, effective October 2018

Estonia: VAT changes for transfers of land

A change to the value added tax (VAT) law in Estonia replaces the term “plot” of land with the term “building land.” This VAT change is effective 1 October 2018.


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Before this change, the VAT liability on the transfer of a plot of land depended on the existence of a detailed plan. Beginning 1 October 2018, the sale of any building land is subject to VAT.


Read a September 2018 report (Estonian) prepared by the KPMG member firm in Estonia

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