In relation to the ITA amendment, a change concerning the deduction of input VAT was also made to the Value Added Tax Act (VATA) by which transporting employees between their place of residence and workplace under the conditions set out in ITA is deemed to be use of the car in business.

It is important to note, though, that although the expenses incurred on the transport of employees are deemed to be business-related expenses, this does not always mean that input VAT can be deducted from these expenses.

For more information on the topic, please read the full article on our Estonian webpage: