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The following supplies are exempt from VAT (with no recovery of related input VAT) in Estonia:

1. Ìý

   •ÌýÌýÌýÌý Universal postal services and payment of state pensions, benefits, support and compensation.

2. Ìý

   •ÌýÌýÌýÌý Specified health services.

3. Ìý

   •ÌýÌýÌýÌý Services provided by dental technicians in their professional activities and dentures transferred by dentists and dental technicians.

4. Ìý

   •ÌýÌýÌýÌý Services provided by a non-profit association to its members free of charge or for a membership fee, and services provided by a non-profit association to natural persons relating to the use of sports facilities or sports equipment.

5. Ìý

   •ÌýÌýÌýÌý Specified social services.

6. Ìý

   •ÌýÌýÌýÌý Services relating to shelters for the protection of children and young persons.

7. Ìý

   •ÌýÌýÌýÌý Pre-school, basic, vocational, secondary and higher education, including learning materials transferred by the service provider to the recipient of the services, private tuition relating to general education and other training services, except other training services provided for business purposes.

8. Ìý

   •ÌýÌýÌýÌý Transportation of sick, injured or disabled persons in vehicles which are specially designed for such purpose