Lesson 6. Samples Not Intended For Sale
Value-Added Tax and Income Tax should not be paid if the cup is given as a non-commercial sample of the product.
In this case, following our cups example, it is important that the company must be engaged in the production or sale of the cups or the application of logos on them. Otherwise, it cannot be considered as a sample product.
The regulation has not determined how and, in general, whether a “sample of goods not intended for sale” should differ from ordinary goods, or what features a “nonsalable” goods should have. A simple marking on the product or on its packaging is sufficient to avoid taxation risk.
Sources:
https://www.riigiteataja.ee/en/eli/530012014003/
https://www.riigiteataja.ee/en/eli/527022014003/
Business guide for e-Residents
https://www.emta.ee/
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