<ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/527022014003/consolide/current target=_blank>Value-Added Tax Act(Käibemaksuseadus, RT I 2003 82 554,  adopted on 10 December 2003, last  amended on 1 August 2017, article 16(1))</a></li></ul>