Kutsuvamaks

Kutsuvamaks was a value-added tax (VAT) rate that was applied in Estonia, a country located in Northern Europe. Implemented in 1995, this rate was levied at a specific percentage of the selling price for certain goods and services that were subject to it.

Goods and services that were subject to the Kutsuvamaks rate included things like recreational vehicles, aircraft, and other luxury items that were considered to be for personal use. It was also applied to certain types of entertainment, such as going to a movie theater or attending a concert. However, not all goods and services were subject to the Kutsuvamaks rate.

There were specific exemptions and regulations surrounding the Kutsuvamaks rate, including rules governing when it was applied and under what circumstances. Some goods and services were exempt from the Kutsuvamaks rate entirely, or were subject to a lower rate.

The Kutsuvamaks rate was different from Estonia's standard VAT rate, which was 18% at the time. Where the Kutsuvamaks rate was applied, it was typically in addition to the standard VAT rate, resulting in a higher total rate of 20% or more.

As with all tax rates in Estonia, the Kutsuvamaks rate was subject to change over time. However, by the time of its eventual abolition, the Kutsuvamaks rate remained the same, illustrating the stability of Estonian taxation during this period.