Construction works abroad

The situation is that an Estonian company makes building services in another EU country.
The question appears where to declare and pay VAT tax from the service selling transaction?

And here is the answer.

Building service is always service related to realty. If the realty is located in Germany for example, or another EU country, it is Germany´s turnover and taxed in Germany.

https://www.riigiteataja.ee/en/eli/530072018002/consolide#para10

§ 10. Place of supply of services

(2) The place of supply of services is Estonia if:
1) the services are connected with an immovable located in Estonia, including construction, valuation or maintenance, or services for the transfer of the immovable, for preparing or co-ordinating construction works, and accommodation services are provided;