Filing VAT returns and reports

The taxable period is one calendar month. The deadline for submitting both a VAT return and a report on intra-Community supply is the 20th day of the month following the taxable period. It is most convenient to submit VAT returns and reports on intra-Community supply in the e-services environment e-MTA, where data can be entered manually or uploaded from a file in XML or CSV format. VAT returns can also be submitted via data exchange layer X-tee.

Submission of a VAT return in the e-services environment e-MTA.

Submit a VAT return 

Submission of a report on intra-Community supply
in the e-services environment e-MTA.

Submit a report

New! Join the testing of the data-based VAT return solution

Value Added Tax Act (VAT Act) Changes in the Estonian Value Added Tax Act VAT return and report forms Technical information of VAT return

Together with the main VAT return form KMD, a person liable to VAT must also submit the annex KMD INF on a monthly basis.

There is an obligation to declare in part A of the form KMD INF the sales invoices containing supply at the rate of 24%, 13%, 9% and, according to subsection 27 of § 46 of the VAT Act, in exceptional cases 5%, and in case of credit invoices in exceptional cases at the rate of 22%, 20% and 5%, and in part B the purchase invoices containing supply at the rate of 24%, 13%, 9% and in exceptional cases 5%, and in case of credit invoices in exceptional cases at the rate of 22%, 20% and 5%, if the total amount of sales or purchase invoices without VAT per transaction partner is at least 1,000 euros.

If the information declared on the KMD INF form is inaccurate, this may lead to problems in tax behaviour ratings and may also be the reason why the company’s VAT return is redirected to control. If tax behaviour ratings show differences compared to the KMD INF submitted by a transaction partner, the transaction partner should first be consulted for clarification.

Handbook “Filing VAT returns and reports”

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    Päringu vastuste leht

    • Päringu vastuste lehel on iga vastuserea lõpus ikoon tagasiside andmiseks (tagasiside ei ole kohustuslik). Selle kaudu saab valida antud rea kohta mingi etteantud põhjuse ja soovi korral kirjutada kommentaari või siis valida valiku muu põhjus, mille korral on kohustuslik lisada kommentaar.
    • Kui teate, et on toimunud tehing, mille info ei kajastu päringu vastuses, siis on võimalik puuduva tehingu info Maksu- ja Tolliametile edastada. Selleks on päringu vastuse juures nupp „Uus rida“. Tagasiside ja puuduvate ridade info salvestatakse Maksu- ja Tolliameti andmebaasi. Kliendile selle kohta tagasisidet ei anta.
    • Päringu vastuseid saab välja trükkida ja alla laadida (PDF- või CSV-formaadis). Antud funktsioonid asetsevad päringu lõpus.

    Viimati uuendatud 08.01.2025

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    Last updated: 04.11.2026

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