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| Estonian | English |
| mittetagastatav käibemaks | non-recoverable sales tax (A sales tax levied on purchased products that is not deducted from the sales tax levied on the sale of the purchased products when both sales taxes are paid by the same party) |
| sihtkohapõhine käibemaks | destination-based sales tax (A sales tax levied in some states in the United States on a product based on the destination in which the buyer takes ownership or receives the product) |
| tagastatav käibemaks | recoverable sales tax (A sales tax levied on purchased products that is deducted from the sales tax levied on the sale of the purchased products when both sales taxes are paid by the same party) |
| tingimuslik käibemaks | conditional sales tax (A sales tax that is reported to the tax authority when the invoice is paid, in contrast to normal sales tax, which is reported when the invoice is created) |
| ühtlustatud käibemaks | Harmonised Sales Tax (A value-added tax (VAT) levied in some Canadian provinces that combines the Goods and Services Tax (GST) and the provisional sales tax) |