
Article 1 
By way of derogation from point 8 of Article 287 of Directive 2006/112/EC, Estonia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 40 000.
Article 2 
This Decision shall take effect on the day of its notification.
This Decision shall apply from 1 January 2018 until 31 December 2020, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises, whichever date is earlier.
Article 3 
This Decision is addressed to the Republic of Estonia.
Done at Brussels, 21 March 2017.
For the Council
The President
E. SCICLUNA