> For the complete documentation index, see [llms.txt](https://discover.theiofoundation.org/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://discover.theiofoundation.org/the-io-foundation/institutional/tiof-network/the-io-foundation-mtue/applicable-legislation.md).

# Applicable legislation

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## About

The following regulations apply for Estonian-based non-profits.

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These documents are provided by the [Official Journal of Estonia](https://www.riigiteataja.ee/en/) and may not be up-to-date translations.
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* [Non-profit Associations Act](https://www.riigiteataja.ee/en/eli/ee/510042014003/consolide/current)
* [Foundations Act](https://www.riigiteataja.ee/en/eli/ee/510042014001/consolide/current)
* [Income Tax Act](https://www.riigiteataja.ee/en/eli/ee/528082014008/consolide/current)
* [Value Added Tax Act](https://www.riigiteataja.ee/en/eli/ee/528082014006/consolide/current)
* [Law of Obligations Act](https://www.riigiteataja.ee/en/eli/ee/513062014001/consolide/current)
* [General Part of the Civil Code Act](https://www.riigiteataja.ee/en/eli/ee/528032014002/consolide/current)
* [Accounting Act](https://www.riigiteataja.ee/en/eli/ee/501042014003/consolide/current)

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This is not an exhaustive list.
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