Filing VAT returns and reports

Value added tax return and its annex can be submitted either by entering data manually or uploading files in XML or CSV formats.

To submit forms KMD and KMD INF:

1. log in to the e-MTA
2. select "Taxes" in the menu, then, under "Value added tax" select "Submit and view KMD"
3. on the page of List of tax returns click the button "Lisa uus deklaratsioon" (Add a new tax return).

Submitting a tax return

To submit a VAT return click on the button "Add a new tax return". Once the return is submitted, the data will be verified, which usually takes no more than a couple of minutes. After that keep an eye on your VAT return status in the list of tax returns. Your VAT return has been successfully submitted, if its status is "Submitted". If there are errors in your tax return, the status is "Not submitted". Information on errors can be found on the page of List of tax returns under the column "Errors". Correct your errors and submit your tax return again.

Amendments to the tax return

If some data have remained undeclared by an oversight or are incompletely or incorrectly filled in, you can amend your return as follows:

1. Upload your amended file again. Then it should be noted that a repeated upload will overwrite any data previously uploaded or manually entered for all parts of the tax return. For example, if you wish to correct only the data in Part A, the file uploaded should comprise only the data of Part A.
2. Make corrections online.

Indicating the name and registry code or personal ID code of your transaction partner on form KMD INF

There are 3 options for indicating the name and/or code of a transaction partner:

1. Insert only the name of your transaction partner, and the system will check the spelling. The name of transaction partner must match the spelling of the name entered into the commercial register or the register of taxable persons.
2. Insert only the code of transaction partner, and the system will automatically add the name.
3. Enter both the name and code of your transaction partner. In this case the system will check the spelling of the name. The name of transaction partner must match the spelling of the name entered into the commercial register or the register of taxable persons.

In order to avoid mistakes, it is better to insert only the codes of transaction partners.

Transaction partners’ names and registry codes can be checked:

• in the case of Estonian enterprises from the commercial register
• in the case of non-residents from the registry of non-residents

If a transaction partner indicated on form KMD INF is a self-employed person (FIE) or you have inserted a code of natural person (invoices issued to natural persons are not subject to declaration), the system will not display the persons’ names due to the obligation to protect personal data. In place of names the system displays five asterisks (*****).
 

Submission of tax returns in XML or CSV file format

Technical specification of files

In order to submit a tax return in XML or CSV file format, go to the VAT return page and click on the button Add data from file.

It should be noted that only one file at a time can be uploaded. After uploading the file is being processed, which, depending on its size, may take some time (e.g. 1000 lines – ca 2 seconds, 10 000 lines ca 3 seconds, 1 000 000 lines ca 1 minute). If the file has been accepted, it will appear in the list of tax returns with a link "Correct" under the relevant column. After that you can continue submitting the tax return. If the link does not appear, reload the page after a few minutes.

Uploading a file does not automatically mean that your tax return has been submitted: after uploading the file you have to click on the button Submit a VAT return.

When submitting/correcting data from file it should be noted that any data previously uploaded or manually entered will be overwritten in all parts. It means that you cannot submit two files for Part A or Part B for one taxation period.

Creating an XML format file

When creating a file in XML format, attention should be paid on the following:

• You have to encode your Excel file into UTF-8 format. If the file is generated in any other format, you may face problems with the letters displaying dots over vowels.
• If a personal ID code of the submitter is not specified in the file, an empty tag <submitterPersonCode/> cannot be used. You have to delete this tag from the file.
• If you are using accrual method of accounting, do not add a tag which is meant for use in the case of cash-accounting for value-added tax (KMD INF Part A tag <invoiceSumForRate> and KMD INF Part B tag <vatSum>)
• If the name of transaction partner contains the symbol &, the system will not accept the file. Since it is an XML specification which does not enable the use of <, > and &, you should replace & by &amp;

Creating a csv format file

When creating a file in XML format, attention should be paid on the following:

• The file must be in UTF-8 encoding. If the file is generated in any other format, you may face problems displaying dots over vowels.
• You need not add a line with the specifier "header". It is obligatory only in the case you submit a tax return through machine-machine interface.
• If you are using accrual method of accounting, do not fill in the columns which are meant for persons using cash-accounting for value-added tax (in KMD INF Part A "Taxable value of goods or services stated on the invoice" and in KMD INF Part B "Value added tax amount stated on the invoice").

Video guide "Preparing CSV files for uploading KMD INF through e-MTA"