On 13 November 2024, the Estonian parliament approved the Act amending the Value Added Tax Act and the Taxation Act (462 SE). The main measures of the legislation provide for the introduction of the EU small business scheme for cross-border supplies in accordance with Council Directive (EU) 2020/285 of 18 February 2020. This includes that a taxable person established in another EU Member State can apply the VAT registration exemption in Estonia if their annual turnover in Estonia does not ex…