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

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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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    Who must file a value added tax return and its annex?

    The following persons must file a value added tax return (form KMD) and its annex (form KMD INF).

    • Persons registered as value added tax payers.
    • Persons not registered as value added tax payers in the event that they have submitted an invoice or other sales document for a transaction containing a value added tax amount.

    • Value added tax groups

      The representative of the value added tax group will submit a value added tax return for the value added tax group and the annex to the value added tax return must be submitted separately for each person belonging to a value added tax group (Value Added Tax Act § 26 (11)). A value added tax group is comprised of multiple companies that are registered under a single value added tax registration number and that submit a joint value added tax return. The submission of separate annexes is necessary because the persons that are part of the value added tax group issue invoices in their own names and on the basis of their commercial register number and data presented in the annexes to the value added tax return are compared according to transaction partner through the use of persons’ commercial register numbers.

    • Taxable persons with limited liability must file a value added tax return but do not have to submit an annex to the value added tax return.

    A value added tax return and its annex must be submitted to the Estonian Tax and Customs Board by the 20th day of the month following the taxable period (generally calendar month).

    Last updated on 08.01.2025

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    Last updated: 04.11.2026

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