Effective 1 October 2018, Estonia's Value Added Tax (VAT) Law was amended to define supplies of building land within the scope of supplies subject to VAT. For this purpose, building land is land that is planned for construction or is intended for residential or commercial use. Prior to the amendments, supplies of land were generally only subject to VAT if building rights were granted. With the amendments, VAT is due regardless of any building rights being granted for the land.