Intra-Community supply data inquiry enables a representative of a VAT liable company to look at the intra-Community supplies data declared by foreign EU taxpayers to this company in their recapitulative statements.
On the inquiry page, it is also possible to inform the Estonian Tax and Customs Board of incomplete or imprecise data in case of inconsistencies between the data retrieved and those known to the company.
Granting the right
In order to make an intra-Community inquiry, one of the following is required: the access permission “Intra-Community supply data inquiry” or the right to submit value-added tax returns, that is in the package of access permissions "Accountant´s package".
For granting the access permission, the following steps need to be taken:
- the member of the management board has to enter the e-MTA as a representative and select "Settings" > "Access permissions";
- select "Access permissions of representatives" from the drop-down menu and press the button "New access permission" on the opened page;
- select the person to whom you wish to grant access permissions: enter the personal identification code or registry code, press the button "Search"; when the person has been found, press the button "Next" and insert the start and end date of the access permission;
- a. to grant the package of access permissions "Accountant´s package", select "Packages of access permissions" in the section "Permissions", find the desired package using the search term "accountant´s package", tick the package and press the button "Add";
b. to grant the separate permission "Intra-Community supply data inquiry", select "Separate permissions" in the section "Permissions", find the access permission using the search term "Intra-Community supply data inquiry", tick the required right and press the button "Add".
Location of the query in the e-MTA
The query is located in the main menu of the e-MTA under the heading "Registers and inquiries" > "My inquiries" > "Intra-Community supply data".
The trilingual inquiry is available for users with the respective access permission having entered the e-MTA in the role of an authorised representative of a business client.
Home page of the query
From the home page, you can view your enquires’ history, make an enquiry or resubmit an enquiry to the countries that have not responded to your enquiry.
The home page shows your earlier enquires by quarters. All enquires made by a business client for a period of interest are displayed by clicking on the quarter.
Information on planned interruptions (regarding the VIES systems of other countries) is also available from the home page.
Making a new enquiry
Use the button "New enquiry" for submitting an enquiry. A click on the button displays a window to select a period (year and quarter) and submit an enquiry. An enquiry for the period specified is made to all the countries after clicking the button "New enquiry".
The default year and quarter are the latest year and quarter for which enquires can be made.
As enquiries take time, the system displays a notification "Making an enquiry will take approximately … minutes" after submitting an enquiry. Until the time specified has passed the answer cannot be viewed.
Click on "View the answer" to look at the answer that has arrived. If some countries have not yet responded or have responded with an error, it is possible to send an enquiry to the counties that have not answered or are experiencing technical issues by clicking on "Submit the enquiry again". You can resubmit the enquiry using this link until an answer arrives.
Answers to enquiries
On the answers page, each row of an answer is provided with an icon at the end for giving feedback (feedback is not obligatory). By using this icon you can either choose from the reasons presented and add a comment, if you wish, or select the option "Other" from the reasons, in which case a comment must be added.
If you know that some of the concluded transactions are not reflected in the answer to your enquiry, you can submit the information about the missing transaction to the Estonian Tax and Customs Board. There is a button "New row" next to the answer to your enquiry. The information on feedback and missing rows will be forwarded to Estonian Tax and Customs Board.
Answers to the enquiries can be printed and downloaded (in PDF or CSV format). These functions are located at the end of enquiry.