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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    Uue päringu tegemine

    • Uue päringu tegemiseks on nupp „Uus päring“. Sellele nupule vajutades kuvatakse aken, kus saab valida perioodi (aasta ja kvartali) ning päringu käivitada. Nupuga „Esitan päringu“ tehakse etteantud perioodi kohta päring kõikidesse riikidesse.
    • Vaikimisi on aasta ja kvartali valikuna eeltäidetud kõige hilisem kvartal, mille kohta saab päringu teha.
    • Kuna päring võtab aega, siis kuvab pärast päringu esitamist süsteem teavituse „Päringu tegemine võtab aega umbes … minutit“ ja seni, kuni etteantud aeg ei ole möödas, vastust vaadata ei saa.
    • Kui vastus on koostatud, siis tuleb vastuse vaatamiseks vajutada nupule „Vaatan vastust“. Juhul kui mõned riigid ei ole veel vastanud või on vastanud veaga, siis on võimalik vastuseta ja veaga riikidesse uuesti päring saata lingiga „Esitan päringu uuesti“. Päringut on võimalik selle lingi kaudu uuesti teha seni, kuni vastus on saabunud.

    Viimati uuendatud 08.01.2025

    business client

    Last updated: 04.11.2026

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