LegalizeCouncil Implementing Decision (EU) 2017/563 of 21 March 2017 authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from point 8 of Article 287 of Directive 2006/112/EC, Estonia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 40 000 .
Article 2
This Decision shall take effect on the day of its notification.
This Decision shall apply from 1 January 2018 until 31 December 2024.
Article 3
This Decision is addressed to the Republic of Estonia.
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