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Reisiteenuste maksustamine - Maksu- ja Tolliamet

Reisiteenuste maksustamine - Maksu- ja Tolliamet

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MAKSU- JA TOLLIAMET<br />

…<br />

Eesti reisibüroo vahendab Tallinki (Eesti<br />

maksukohustuslane) pileteid<br />

Vahendustasu maksustatakse 0%<br />

Tallinn-Peterburi<br />

Peterburi-Helsingi<br />

Arvel viide Kuuenda Direktiivi art 15(14)<br />

Vahendustasu maksustatakse 18%<br />

Helsingi-Tallinn<br />

Tallinn-Helsingi<br />

38

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