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 VAT returns will become data-based in 2027
Businesses submit their value added tax returns (form KMD) to the Estonian Tax and Customs Board by the 20th day of each month. The VAT return reflects the VAT liability for the previous calendar month.
From April 2027, it will be easier and more convenient to submit supply data – directly from accounting software to the Tax and Customs Board’s e-services environment e-MTA. Instead of submitting a VAT return form, businesses will submit the data on the transactions and acts on which the VAT return is based.
The new data-based solution:
- reduces manual work – there will be no need to manually enter data into e-MTA or upload files every month;
- saves time – businesses will receive immediate feedback on the submitted data and taxes;
- reduces the risk of human data entry errors and tax calculation errors;
- enables faster feedback so that any errors in the accounts can be corrected;
- ensures a stable service in e-MTA during the VAT return submission period.
What changes?
Businesses will submit data – not tax returns – to the Tax and Customs Board.
- The data will be submitted from the accounting software via a machine-to-machine interface. Other options for data submission will remain available, including via e-MTA and, for persons authorised under the Value Added Tax Act, in the form of digitally signed or hand-signed documents outside the system.
- The entrepreneur or accountant will initiate the forwarding of data to the Tax and Customs Board from their accounting software. As a new feature, it will be possible to transmit data from multiple business software systems if the entrepreneur manages data in several such systems.
- Based on the data submitted, the Tax and Customs Board will generate a VAT return in which the tax liability has been calculated. The business can obtain a summary view, a detailed view, and an error report of the VAT return from e-MTA.
- The entrepreneur or accountant will digitally sign the VAT return prepared by the Tax and Customs Board using PIN2.
- It will also be possible to retrieve and display information related to the prepayment account and claim management, e.g. balance requests, from the Tax and Customs Board into the accounting software.
- The file structure and format will change. Data can be transmitted via the machine-to-machine interface only in XML format; CSV format will no longer be supported.
- Data on transactions and acts will be submitted in four sections, replacing the previous Parts A and B of form KMD INF: sales, reverse-charge acquisitions, adjustment entries, and purchases. The level of detail required for invoice data will not change, but when entering data, the type of transaction or act and the transaction party or invoice identifier must be selected.
- Invoices for amounts under 1,000 euros and invoices issued to private persons will still not need to be declared.
- Data on intra-Community supply (previously form VD) will be submitted as part of the VAT return.
Businesses will retain full control over their data.
- The entrepreneur or accountant will decide when to submit the data to the Tax and Customs Board.
- The Tax and Customs Board will not have access to the business’s accounting software.
- The Tax and Customs Board will not receive any more data than is necessary for tax calculation purposes. Data will be submitted in a more structured format than before, broken down by transaction type and transaction party.
Changes in the e-services environment
- The view for submitting VAT returns in the e-MTA e-services environment will change significantly. Data on transactions and acts will be entered or uploaded from a file into e-MTA, and the system will automatically generate a summary view – i.e. the current KMD main form – based on this data.
- Data on intra-Community supply (previously form VD) will be submitted as part of the VAT return.
- File formats will change. Going forward, data can be uploaded using the new XBRL GL file format (XML). The previous XML format will no longer be valid. During the transition period, data in the new CSV format can also be uploaded.
- Data for a tax period can be uploaded from multiple files, including by combining XML and CSV file formats.
- The VAT return must be digitally signed using PIN2.
Why is the change necessary?
Less reporting, fewer errors. More time for business.
- The administrative burden associated with reporting will be reduced. Entrepreneurs will have more time to focus on their core business.
- Less unnecessary manual work. No need to repeatedly log in to the e-services environment e-MTA to submit or edit data.
- Errors will be identified earlier, and it will be easier to correct them than before.
- Communicating with the state will take less time.
- A single dataset will allow businesses to fulfil multiple reporting obligations to various government agencies.
- The business sector will save up to 5 million working hours per year.
Who is affected by the change?
- All businesses that are registered as VAT payers or declare their supply.
- Accountants at companies. Unnecessary manual work that does not add value for businesses will be reduced, and human errors in data entry will also decrease.
How to prepare for the change?
It is important to inform employees involved in reporting about the change. The data-based VAT return is not merely a technical update, but a fundamental change.
- Businesses will submit data, not reports.
- The rest will happen automatically through system integration – with fewer errors and a lower administrative burden.
If your business already uses accounting software and a machine-to-machine interface, then
- only the level of detail and technical format for data transmission will change. The new XBRL GL file format will be implemented by your accounting software provider.
If your business uses accounting software but you submit data via a file or enter it manually on a VAT return form in the e-services environment e-MTA, then:
- the data submission process and file format will change.
- activate the machine-to-machine interface channel in your accounting software now to ensure a smoother transition. If necessary, consult your software provider.
If your business does not yet use accounting software, then:
- choose suitable accounting software that offers the option of submitting data-based VAT returns. There are several providers of accounting software.
- request training from the software provider and practise submitting your VAT return via the machine-to-machine interface or by uploading a file to e-MTA.
The Tax and Customs Board offers the opportunity to test this new solution
Testing in the Tax and Customs Board’s training environment will be made available to business software providers on 1 January 2027. File uploads via the user interface can be tested starting in March 2027.
What to do if a business owner does not want to use accounting software?
The option to manually enter VAT return data or upload it from a file in e-MTA also remains available. It should be noted that when uploading a CSV file, the new version must be used, in which the data has been brought into line with the new KMD taxonomy and technical requirements.
Why else is this change important?
- The transition to data-based reporting helps businesses prepare for the changes to the European Union’s VAT system coming into force on 1 July 2030, which will introduce mandatory e-invoicing and near-real-time data submission.
- Automation will reduce the administrative burden and associated costs.
- A single data-based declaration will replace several reports – less duplication, a clearer process, and faster submission.
Additional information
We recommend that you review the source data file, which provides a good overview of what data will need to be declared and at what level of detail. The file also includes various examples illustrating the level of detail required for declaring transactions and acts.
Last updated on 14.09.2026
Last updated: 04.11.2026