O Optiwin is an Estonian company. It is a gaming company, specializing in online betting. In fact, its only line of business is to offer

OÜ Optiwin is an Estonian company. It is a gaming company, specializing in online betting. In fact, its only line of business is to offer opportunities to bet on the results of various sporting events. Its services are only available to the residents of the EU. In January 2021 it took 15m € worth on bets and was paid for its services a total of 300,000 €. During the same month, it received supplies the following goods and services: electricity (for a fee of 4,000 €), IT-support (for a fee of 30,000 €), and banking services (consisting of the making of bank transfers) (for a fee of 2,000 €). In addition, it paid salaries to two employees (5,000 € each). All the services were provided by Estonian residents. It has been receiving those services from the same companies since the beginning of 2019, and the amounts it has paid for the services have stayed the same throughout. The VAT rate in Estonia is 20%. All the amounts are exclusive of VAT.

1.1.   Of the things for which OÜ Optiwin has paid which are supplies of goods and which are supplies of services?

1.2.   Did any VAT need to be added to any input supplies of OÜ Optiwin? If yes, then to which ones and how much to each?

1.3.   How much VAT would be due from OÜ Optiwin for January 2021?