How do I configure Käibemaks 22% (raised from 20% in 2024) + reverse-charge in Magento?

Käibemaks is Estonian VAT. Rates as of 2024+:

• 22%, standard rate. Raised from 20% on 1 Jan 2024 as part of fiscal consolidation. Most goods + services.
• 9%, reduced rate. Books (printed + e-books), medicines, accommodation, scheduled passenger transport.
• 5%, super-reduced (since 2024, applies to press publications, previously 9%).
• 0%, intra-EU B2B with valid VIES VAT-ID (reverse charge), exports outside EU.

Magento configuration:

1. Create tax classes in Stores → Tax Zones & Rates: KM-22, KM-9, KM-5.
2. Create tax rules per rate scoped to EE (with EU-wide fallback for OSS / cross-border).
3. Assign each product’s tax class based on its category, we usually wire this via a category_id → tax_class observer.
4. For B2B intra-EU with valid VIES KMKR, override to 0% (reverse charge).
5. For non-EU exports, 0%.
6. For EU B2C digital goods (e-books, downloads), apply destination-country rate via MOSS / OSS.

Storefront shows tax-inclusive prices to B2C (EU rule); B2B can be opted to tax-exclusive on the customer group. Invoices must show Käibemaks separately, plus your KMKR + Äriregister code.