The structure of VAT revenues flowing into the 2026 state budget, including the monetary volume of VAT received from the sale of electricity and heat.
Session: The 15th Riigikogu, 6th Session, Information Hour
Date: 2025-10-22 15:22
Participating Politicians:
Total Speeches: 10
Membership: 15
Agenda Duration: 7m
AI Summaries: 10/10 Speeches (100.0%)
Analysis: Structured Analysis
Politicians Speaking Time
Politicians
Analysis
Summary
Member of Parliament Aivar Kokk submitted an inquiry to Minister of Education and Research Kristina Kallas (who was acting as Prime Minister) concerning the structure of VAT revenues projected for the 2026 state budget. Kokk expressed concern that the VAT revenue, totaling 4.6 billion euros, was presented in the budget as a single line item, whereas excise duties were detailed. He demanded to know what portion of this revenue was projected to come from the sale of electricity and heat, arguing that the revenue side of the budget was "practically opaque."
Minister Kallas explained that VAT is a uniform tax, and the Ministry of Finance forecasts it as a total sum based on macro data—such as private consumption, investments, and tax changes—rather than broken down by sector or specific goods. She stressed that such a detailed forecast is simply not feasible. Kallas cited 2024 data, noting that VAT collection from the energy sector amounted to approximately 66 million euros, which is less than 2% of the total revenue collected across all sectors. Kokk stood by his position, asserting that electricity consumption forecasts are accurate and the Ministry of Finance should be capable of providing those figures. The Minister advised him to submit the question in writing to the forecasters, as a detailed breakdown does not conform to the existing forecasting model.
Decisions Made 1
No decisions were made
Most Active Speaker
The most active questioner was Riigikogu member Aivar Kokk (other), who repeatedly demanded a detailed explanation regarding the structure of VAT revenue collection, particularly in the electricity and heating sectors, and challenged the opaqueness of the Ministry of Finance's forecasting model.
Esimees Lauri Hussar
AI Summary
Chairman Lauri Hussar gave the floor to Riigikogu member Aivar Kokk, who is addressing his third question to Minister of Education and Research Kristina Kallas (acting Prime Minister). The question concerns the structure of VAT revenues projected for the 2026 state budget, specifically focusing on the monetary amount of VAT collected from the sale of electricity and heat.
Aivar Kokk
Profiling Isamaa fraktsioonAI Summary
Aivar Kokk is demanding an explanation from the acting prime minister regarding the contradictory and unclear figures concerning the state budget's VAT revenues, stressing that, unlike the detailed lines for excise duties, VAT is consolidated onto a single line. He also asks to find out what portion of the VAT is collected from the electricity and heating sectors, as the Minister of Finance has not previously provided answers.
Haridus- ja teadusminister Kristina Kallas
AI Summary
Minister of Education and Research Kristina Kallas provided an overview of the VAT revenue forecast, noting that while the tax is uniform, it is projected as a total sum (4.64 billion euros in 2026). This makes it difficult to distinguish the contribution of specific sectors, such as energy (which accounted for less than 2% of the revenue in 2024). However, the impact of the 24% standard rate is expected to add millions of euros to the revenue, supported by growth in private consumption and investments.
Esimees Lauri Hussar
AI Summary
Chairman Lauri Hussar thanked the previous speaker and then gave the floor to Aivar Kokk so that he could ask a clarifying question.
Aivar Kokk
Profiling Isamaa fraktsioonAI Summary
Aivar Kokk, a member of the Budget Committee, is voicing concern over the lack of clarity regarding the revenue side of the state budget. He finds it unacceptable that while expenditures have been fully detailed, revenues are "practically opaque," and he is demanding detailed forecasts from the acting prime minister concerning the specific amounts expected from the heating economy and electricity sales.
Haridus- ja teadusminister Kristina Kallas
AI Summary
Minister of Education and Research Kristina Kallas stressed that tax forecasting is not based on detailed consumption habits (such as loaves of bread purchased or electricity consumed). Instead, it relies on the tax base, receipts, and tax changes. She advised that those with more specific questions about the forecasting model should turn to the relevant experts, noting that she herself is not a forecasting expert.
Esimees Lauri Hussar
AI Summary
Chairman Lauri Hussar announced that since no additional questioners had been registered, he was offering Aivar Koka the opportunity to ask a supplementary question regarding the topic under discussion.
Aivar Kokk
Profiling Isamaa fraktsioonAI Summary
Aivar Kokk criticized the minister/Ministry of Finance, stressing that Estonia's electricity consumption and green energy (wind turbines, solar panels) purchase data are precisely known and easily predictable. Therefore, the corresponding figures should have been immediately available, and he demanded a written response to the questions.
Haridus- ja teadusminister Kristina Kallas
AI Summary
Minister of Education and Research Kristina Kallas thanked the audience member for their input, clarifying that it was more of a comment than a question.
Esimees Lauri Hussar
AI Summary
Chairman Lauri Hussar thanked the audience and briefly announced that the consideration of today's third agenda item was concluded.