OBS_VALUE: <ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/527022014003/consolide/current target=_blank>Value-Added Tax Act(Käibemaksuseadus, adopted on 10 December 2003, last amended 21 November 2023)</a></li><li><a href=https://www.riigiteataja.ee/en/eli/512072023003/consolide target=_blank>Commercial Register Act(Äriregistri seadus1, RT I, 05.05.2022,1, adopted on 13 April 2022, last amended 23 December 2022, §  24(2),(3))</a></li></ul>