Updated by Rein Ruusalu, PKF Estonia OÜ
| How are VAT returns submitted to the tax authorities? | VAT returns in Estonia can be submitted in the following ways.
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Online filing over the internet
Generally, VAT returns are submitted online via the Estonian Tax and Customs Board's e-services portal, 'e-MTA':
www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/filing-vat-returns-and-reports
The data can be entered manually or uploaded from an XML or CSV file.
Further information on how to use the e-MTA portal is available online at:
www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services
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Electronic filing using functional compatible software
VAT returns can also be submitted directly from business software via data exchange through X-tee services, by means of machine-to-machine interface.
Further information on X-tee services is available at:
www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/x-tee-services
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Paper returns
VAT returns can be submitted on paper at the customer service office of the Estonian Tax and Customs Board if a company has been registered as a VAT taxable person for less than 12 months or if fewer than five invoices are included in the annex to the VAT return.
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The VAT return (form KMD) and annex (form KMD INF) can be found online at:
www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/vat-return-forms-vd-and-vdp |
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Web page updated on 24 Aug 2024 16:03