International taxation Comparative analysis of VAT tax of three countries. - Sisteme Fiscale Internationale

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Estonia Greece Czech Republic Type of tax Indirect tax VAT Tax rate, base and reliefs are set by Central authority Beneficiary Central authority Regional authority Local authority Territories excluded None Greece except the region of Mount Athos. None Taxpayers Included taxable persons doing occasional transactions None Supplier, before first occupation of a building or parts of a building and of the land on which the building stands None Special scheme for SMEs Exemption Turnover threshold: 16,000.00 EUR/Natcur10,000.00 EUR/Natcur1,000,000.00 EUR/Natcur Common Flat-rate scheme for farmers None All categories 6% applicable to farmers with annual turnover does not exceed the amount of EUR15,000 and who are granted with a subsidy not higher than EUR5,000 None Special scheme on • Travel agents • Second-hand goods, works of art, collector's items and antiques • Sales by public auction (besides Czech Republic) • Investment gold • Electronically-supplied services Special derogations to continue to tax None Special derogations to continue to exempt • The transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers • The transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers • The supply of telecommunications services, and of goods related thereto, by public postal services • The supply of water by a body governed by public law • The supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft • The supply, modification, repair, maintenance, chartering and hiring of fighting ships • The transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers