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exempt supply refers to taxable goods or services that are exempt from value-added tax (VAT) under VAT legislation.
maksuvaba käive . Riigi Teataja terminisõnastik. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//rts/maksuvaba%20k%C3%A4ive/1/est (05.07.2026)
