Submission of a VAT return in the e-services environment e-MTA.
Submission of a report on intra-Community supply
in the e-services environment e-MTA.
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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Submission of report on intra-Community supply
According to § 28 of the Value-Added Tax Act, a taxable person is required to submit a report on intra-Community supply (form VD) if:
- it has effected intra-Community supply of goods during a taxable period, it has transferred goods as a reseller in a triangular transaction during a taxable period or it has transported from Estonia to another Member State call-off stock, including in the case when the acquirer of call-off stock changes or call-off stock has been returned to Estonia;
- it has provided to a taxable person or taxable person with limited liability of another Member State a service specified in clause 10 (4) 9) of the Value-Added Tax Act which is subject to taxation except the taxation with the 0 per cent value added tax rate, in the Member State of the recipient of the service.
On Form VD no services provided to a third country person, intra-Community acquisitions, domestic supply or import/export of goods are declared.
VD report shall be submitted by the twentieth day of the month following each calendar month. If there is no supply of goods or services mentioned above, then no report shall be submitted.
Last updated on 08.01.2025
Last updated: 04.11.2026