VAT returns in Estonia 2026
VAT declarations abroad in Estonia are based primarily on the monthly KMD form.
If you have an Estonian VAT number (EE), simply issuing a correct invoice is not enough. Transactions must be correctly recorded in the KMD and, where applicable, also in the KMD INF attachment and in the VD summary information.
You can find a broader background on rates and place of taxation in the VAT guide in Estonia, and the obligation to obtain an EE number is discussed in the article VAT registration in Estonia.
Estonian VAT returns in brief
In practice, one transaction may go to several places at the same time: to the KMD fields, to the KMD INF, to the VD and to the records that justify the rate and deduction.
Basic VAT declaration
KMD shows sales by rates, output VAT, input VAT, ITC, import of services, selected reverse charge, import of VAT in KMD, corrections and settlement result.
Invoice attachment
KMD INF reports selected sales and purchase invoices. According to EMTA, the reporting threshold is generally set at €1,000 net per customer.
EU information
VD applies primarily to intra-Community supply of goods, own goods movements, triangular transactions and selected B2B services for taxpayers from other EU countries.
VD Correction
If the VD summary information data is incorrect, the VDP form is used for corrections. The VD data should match, in particular, fields 3.1 and 3.1.1 of the KMD.
Invoices and data
Collect sales, purchases, imports, warehouse, transportation, customs clearance and adjustments.
KMD
Assign transactions to rates, information fields, output and input VAT.
KMD INF
Check the 1,000 euro net threshold separately for sales and purchases.
VD / VDP
Reconcile IDT and B2B services with the VAT numbers of contractors in the EU.
Payment or refund
Pay the result from KMD, transfer the surplus or prepare an adjustment.
The most important checkpoint
In our experience, the biggest risk isn't clicking "send" itself, but rather data inconsistency. If the WDT is in the KMD but not in the VD, or if the purchase VAT is in field 5 of the KMD but the invoices don't match the KMD INF, the office usually quickly identifies the switch.
Who files VAT returns in Estonia?
KMD declarations are primarily submitted by any entity entered in the Estonian VAT register. This also applies to foreign companies with an EE VAT number, even if they do not have an office, employees, or branch in Estonia.
When does the obligation also apply without sale?
- only purchases or deductible VAT occurred,
- there were no sales in the month, but the taxpayer remains registered,
- the company settles intra-Community acquisition of goods, import of services or local reverse charge,
- you need to correct an earlier period or a corrective invoice,
- the taxpayer is waiting for a refund or transfer of excess VAT.
If you are just assessing the obligation
Declarations begin after registration or when a specific reporting obligation arises. The analysis of whether you need an EE VAT number is described in a separate guide: VAT registration in Estonia.
A taxpayer with limited VAT liability may submit KMD in a narrower format, e.g. for selected purchases of services or ITC, but generally does not submit KMD INF.
| Status | KMD | KMD INF | VD |
|---|---|---|---|
| Full VAT EE taxpayer | It is submitted monthly, also for periods without sales. | It analyzes every month, especially the threshold of 1,000 euros net per contractor. | It is filed if transactions reported in VD occurred. |
| Limited liability taxpayer | Submits KMD for activities for which Estonian VAT is to be settled. | Generally, the KMD INF attachment is not submitted. | Only if meets VD reporting conditions. |
| Unregistered entity | He may be obliged if he issues a document with Estonian VAT. | To be checked together with the KMD obligation. | It does not replace the analysis of registration and place of taxation. |
VAT declaration deadline in Estonia: generally by the 20th of the month
The EMTA specifies a monthly settlement period and a deadline of the 20th day of the month following the settlement period for VAT returns and VD information. KMD, KMD INF, and VD are most often submitted electronically via e-MTA, XML, CSV, or X-tee.
KMD and VAT payment
The KMD declaration and the VAT resulting from the declaration are generally submitted and paid by the 20th day of the following month.
Together with KMD
The KMD INF annex is monthly and submitted together with the basic VAT declaration if there is data to report or if its absence needs to be confirmed.
No zero report
A VD is submitted when there were reportable transactions. If there were none, a zero VD is not submitted.
Data for the 20th day must be ready in advance
For a foreign company, the problem is not the form itself, but delayed data from the warehouse, customs clearance, e-commerce operators, accounting and invoicing systems.
KMD Zero Declaration
A registered VAT payer also submits a KMD even if there were no sales in a given month. However, before the "zero" period, you must check the ITA, imported services, corrections, advance payments, imports, input VAT, and movements of your own goods.
How are KMD and KMD INF composed?
Official KMD VAT returns in Estonia are most often filed via e-MTA. Data can be entered manually, imported from XML or CSV, or uploaded from an accounting program via X-tee.
e-MTA manually
In e-MTA, select the KMD, add a period, complete the fields, and check the declaration status. A "Submitted" status indicates successful submission.
XML or CSV
An accepted file does not yet constitute a declaration submission. After importing, click submit. In the event of corrections, re-uploading may overwrite previous data.
X-tee from the program
EMTA allows declarations to be submitted via X-tee. This requires appropriate accounting software and access permissions.
Note on encoding and characters
For XML and CSV files, EMTA indicates UTF-8 encoding. In practice, we see that incorrect encoding, special characters in customer names, date and amount formats can halt shipping or generate errors that are difficult to quickly recover.
KMD form: what does the basic VAT declaration show?
The KMD is the main monthly VAT return in Estonia. The official KMD form and instructions, effective July 1, 2025, include rates of 24%, 13%, 9%, and 0%, as well as historical fields for corrections to previous periods.
KMD is not just a sales summary
KMD receives not only local sales with Estonian VAT. The form also covers intra-Community acquisitions, imported services, purchases settled by the recipient, domestic reverse charge, imported VAT settled in KMD, corrections, and deductions.
Therefore, the same amount may appear simultaneously in the rate field, the information field and in the input VAT field, if a deduction is possible.
When to watch out for historical fields?
The fields for the 20%, 22%, and 5% rates are not for current sales in 2026. They may be needed for adjustments, advances, refunds, and interim settlements for older transactions.
| KMD area | What does it include? | Practical risk |
|---|---|---|
| Sales by rates | 24%, 13%, 9%, 0%, historical fields and transactions on which the taxpayer calculates VAT himself. | WNT or import of services shown for information purposes only, not included in the rate. |
| VAT due and input | Tax payable and amounts deductible, including imports and fixed assets. | Deduction without invoice, customs document or proper right of deduction. |
| Information fields | Intra-Community acquisitions, EU services, other purchases settled by the buyer, exemptions and selected reverse charges. | There is no consistency between information fields, KMD INF, VD and records. |
| Corrections and result | Fields 10, 11, 12 and 13 show corrections, VAT payable or surplus. | Submitting a differential correction instead of a complete amended return. |
KMD field by field: simplified declaration map
This section is intentionally tabular: it's easier for an accountant, business owner, or salesperson to see where a transaction should go than to read another wall of paragraphs.
Sales and rates
| Field | Meaning |
|---|---|
| 1 | The basis for the 24% rate includes local sales, intra-Community acquisitions and purchases on which the taxpayer calculates VAT himself. |
| 1¹ / 1² | Historical rates of 20% and 22%, mainly adjustments to prior periods. |
| 2 | Transactions subject to the 9% rate, also for relevant purchases settled by the recipient. |
| 2¹ / 2² | Historical rate of 5% and a rate of 13% for relevant transactions. |
| 3 | Total sales value with 0% rate, including IDT, exports and selected services. |
| 3.1 / 3.1.1 / 3.2 | EU supplies and services, IDT itself, and exports. IDT data should match VD. |
VAT due and input
| Field | Meaning |
|---|---|
| 4 | Total VAT due on the rates shown in KMD, excluding import VAT from field 4¹. |
| 4¹ | VAT due on imports settled at KMD after meeting the conditions and obtaining EMTA authorization. |
| 5 | VAT deductible on purchases, intra-Community acquisitions, import of services, reverse charge and import. |
| 5.1 | Part of the input VAT relating to the import of goods. |
| 5.2 | VAT charged on fixed assets. |
| 5.3 / 5.4 | Passenger cars: full or partial business use. |
Acquisitions, reverse charges and exemptions
| Field | Meaning |
|---|---|
| 6 | Intra-Community acquisition of goods and services from taxpayers from other EU countries, settled by the Estonian buyer. |
| 6.1 | WNT itself, including the movement of its own goods to Estonia. |
| 7 | Other purchases settled by the buyer, e.g. services from outside the EU, deliveries with assembly, selected local reverse charge. |
| 7.1 | Selected domestic reverse charges, including real estate, scrap, metals and metal products. |
| 8 | Sales are VAT-exempt. Not to be confused with the 0% rate. |
| 9 | Selected deliveries covered by special reverse charge and goods installed in another EU country. |
Corrections and result
| Field | Meaning |
|---|---|
| 10 | Adjustments that increase the amount of tax. |
| 11 | Adjustments that reduce the amount of tax. |
| 12 | VAT to be paid: field 4 + field 4¹ – field 5 + field 10 – field 11. |
| 13 | VAT overpayment. May require a refund request or transfer from a prepaid account. |
Import VAT in KMD
For deferred import VAT in Estonia, field 4¹ is not a standard manual entry field. EMTA indicates that the import VAT in field 4¹ is completed by the authority based on data from customs declarations, and the taxpayer cannot complete or change this field themselves.
Examples of settlements in KMD
These are simplified examples for guidance purposes only. In the actual declaration, you need to check the rate, deduction rights, documents, date of obligation, and connection with KMD INF or VD.
Local sales
Sales from the Estonian warehouse: €10,000 net and €2,400 VAT. In simple terms: field 1, field 4, the VAT charged in field 5, and the result in field 12 or 13.
Own goods to Estonia
Movement of own goods for €20,000 can be entered in box 1, box 4, box 6, box 6.1 and box 5 if full deduction is allowed.
Service outside the EU
Consultancy service from a third country supplier for €5,000: usually box 1, box 4, box 7 and box 5 if VAT is deductible.
WDT from Estonia
WDT for 15,000 euros can be placed in fields 3, 3.1 and 3.1.1 of the KMD and in the VD. More practical information is described in the WDT and WNT guide in Estonia.
How to correct a KMD declaration?
If there are omissions or errors in the submitted return, the taxpayer submits corrected data for the same period. In practice, the correction should recreate a complete and correct return, not just a discrepancy.
What most often requires correction?
- incorrect VAT rate,
- omitted invoice or correction,
- unaccounted for intra-Community acquisitions of goods or import of services,
- incorrect VAT charged,
- KMD incompatibility with VD.
What's happening technically?
When correcting files, EMTA indicates that re-uploading may overwrite data previously imported or manually entered for a given portion of the declaration. This requires caution when making partial corrections.
Correction after the deadline
If the correction increases the VAT payable after the due date, you should check the interest rate. Estonian interest is calculated from the day after the due date until the date of payment or settlement.
KMD INF: invoice attachment to the VAT declaration
The KMD INF is not a second declaration calculating VAT. It is a report of data from specific sales and purchase invoices, submitted together with the KMD. The official EMTA website describes the KMD declaration and the KMD INF appendix , as well as the current forms.
| Part of KMD INF | What is reported | The most important data | A common mistake |
|---|---|---|---|
| Part A | Sales invoices. | Contractor, invoice number and date, net value, rate, sales value in KMD, special code. | Reporting consumer invoices or invoices with a 0% rate only. |
| Part B | Purchase invoices with Estonian VAT deductible. | Supplier, invoice number and date, gross value, VAT from the invoice, VAT deducted in field 5 of the KMD. | Entering full VAT as deductible despite partial right to deduction. |
Threshold per contractor
The threshold is generally assessed according to the total net value of invoices for the same contractor in a given month, separately for sales and separately for purchases.
Sales and purchases separately
Sales and purchases for the same customer are not aggregated. Part A and Part B are two separate threshold and data tests.
Compliance with the declaration
Invoice data must match the KMD fields. For purchase invoices, the key is to link to field 5.
What invoices are not usually reported in KMD INF?
Generally, invoices for consumers, invoices issued to non-residents without the appropriate Estonian code, invoices containing only a 0% rate or exemption, non-sales documents, and purchase invoices from which VAT is not deducted are excluded from the KMD INF. When reporting invoices, it's worth checking the rules described in the article VAT invoices in Estonia.
How to prepare KMD INF without turnouts?
Most often, we correct situations in which KMD is calculated correctly, but KMD INF does not match the declaration because the invoices have the wrong month, contractor code, net/gross value or an incorrect sign during correction.
Compare Part A totals with KMD sales fields and determine which invoices are reportable.
Compare part B with field 5 KMD, especially for partial VAT deduction.
Check the threshold of 1,000 euros net per contractor separately for sales and purchases.
Verify contractor identification numbers and avoid manually entering names if the system can retrieve data by code.
Before importing the file, check UTF-8, date formats, decimal separator, minus signs, and assignment to part A or B.
Summary information about VD in Estonia
The VAT register reports selected intra-Community transactions. The EMTA indicates that VAT registers include, among others, intra-Community supply of goods, selected triangular transactions, call-off stocks, and certain B2B services for taxpayers from other EU countries.
When is VD submitted?
- for intra-Community supplies of goods from Estonia,
- when moving your own goods from Estonia to another EU country,
- in a three-party transaction, if the company is a reseller,
- in the event of a stock call-off, change of buyer or return of goods,
- for selected B2B services for taxpayers from other EU countries.
What isn't shown on VD?
- WNT and services purchased from EU suppliers,
- import and export outside the EU,
- domestic sales in Estonia,
- local reverse charge,
- services for contractors from third countries,
- B2C sales reported only in OSS.
| Transaction | KMD | VD | Pre-shipment inspection |
|---|---|---|---|
| WDT from Estonia | Fields 3, 3.1 and 3.1.1. | Delivery value and contractor's VAT number. | VAT number in VIES, transport proofs, compliance of amounts with KMD. |
| B2B service to the EU | Typically field 3 and 3.1 if it meets reporting conditions. | Value of the service and buyer's VAT number. | Place of supply, status of purchaser, lack of 0% rate or exemption excluding reporting. |
| VD Correction | May require KMD correction. | VDP form. | Don't just amend one report if the invoice changes both. |
Contractor's VAT number
For VD, check the country prefix, the number's activity in VIES, the invoice's buyer identity, and the transaction period. An incorrect number may result in a technical error, corrections, administrative inquiries, or a risk of a 0% rate.
Estonian VAT Payment and Interest
VAT resulting from the KMD is payable on the same date as the declaration. EMTA describes the payment of taxes in Estonia via e-MTA, bank links, or bank transfer to the Maksuja Tolliamet account.
Before transfer
- check the result of field 12,
- verify field 13 and prepayment account,
- use the correct payment ID,
- take into account corrections and arrears.
VAT surplus
The amount in box 13 doesn't always mean an automatic transfer to your bank account. You should check whether the excess amount should be transferred, refunded, or applied to other liabilities.
Interest
The EMTA stipulates that interest on tax arrears in Estonia accrues from the day after the due date until the date of payment or settlement. Currently, the daily rate is 0.06%.
What to check before sending KMD, KMD INF and VD?
This is the workspace for the person who actually closes the month. The larger the invoice volume, the more necessary the reporting matrix is for transaction types.
Are all warehouse, import, ICT, IDT, services and correction transactions recorded for the correct month?
Are WNT and service imports shown in both the information fields and the actual rate fields?
Does KMD INF part A match the sales invoices and sales fields in KMD?
Is KMD INF part B consistent with the right to deduct and field 5 of KMD?
Does VD match fields 3.1 and 3.1.1 and the VAT numbers of the contractors?
Does the result of box 12 or 13 match the payment, overage, adjustments, and tax account?
Taxenlight advises
A best practice is to use a reporting matrix: for each transaction type, specify whether it goes to KMD, which KMD field, whether it requires KMD INF, whether it requires VD, what documents confirm it, and who is responsible for the data. This matrix is particularly helpful for imports, warehouses, IDT, INT, B2B services, and e-commerce.
The most common errors in VAT declarations in Estonia
In Estonian VAT settlements, errors are often not spectacular. They are more of a minor inconsistency that doesn't systematically match the contractor's data, KMD INF, or VD.
Errors in KMD
- WNT entered only in field 6.1, without the rate field,
- import of services from outside the EU omitted in field 7,
- WDT in field 3 without fields 3.1 and 3.1.1,
- exemption shown as 0% rate,
- Import VAT in box 4¹ without EMTA authorization,
- no KMD for a month without sales.
Errors in KMD INF
- calculating the 1,000 euro threshold for each invoice separately,
- combining sales and purchases for the same contractor,
- consumer invoice reporting,
- net value confused with gross,
- full VAT deducted despite partial entitlement,
- correction without a minus sign.
Errors in VD
- folding zero VD,
- confusing WDT with WNT,
- reporting on services purchased from EU suppliers,
- no VAT number verification in VIES,
- inconsistency with fields 3.1 and 3.1.1 of KMD,
- KMD correction without VD correction by VDP.
Estonian VAT Returns 2026: Key Takeaways
KMD is the basis
KMD shows output VAT, input VAT, rates, ITC, import of services, import of VAT in KMD, corrections and settlement result.
KMD INF is not a "meaningless" addition
This is an invoice report that EMTA can compare with contractor data and use to assess the risk of the declaration.
VD must match KMD
WDT and selected B2B services must be reconciled with fields 3.1 and 3.1.1 of the KMD and with the VAT numbers of the contractors.
The simplest rule
Each declaration should tell the same story as invoices, transport documents, warehouse, customs clearance, payments, and records. If these elements are inconsistent, errors typically arise during KMD INF, VD, or VAT refund audits.
FAQ – VAT Declarations in Estonia 2026
Frequently asked questions about KMD, KMD INF, VD, corrections, zero declarations and VAT import in KMD.
The KMD is the basic Estonian VAT return. It is submitted by registered VAT payers and, to the extent applicable, taxpayers with limited VAT liability.
The KMD is generally submitted by the 20th day of the month following the settlement month. The VAT resulting from the declaration is paid by the same deadline.
Yes. A registered taxpayer also submits a KMD for periods without sales if they are still required to report. Before filing a zero-value return, you must check, among other things, ITC, imported services, corrections, and input VAT.
KMD INF is an attachment to KMD containing data from specific sales and purchase invoices. It is divided into Part A for sales invoices and Part B for purchase invoices.
Generally, when the net amount of a single invoice or the total net value of invoices for the same customer in a month is at least €1,000. Sales and purchases are assessed separately.
In principle, invoices issued to a natural person who does not conduct business activity are not reported, even if the sale itself must be reported in the KMD.
VD is summary information for selected intra-Community transactions, including intra-Community supply of goods and certain B2B services to taxpayers from other EU countries.
No. If there were no VD reportable transactions in a given month, a zero VD form is not submitted.
Corrected data for the given period must be submitted. In practice, the correction should include a complete and accurate declaration for the month affected by the error.
The VDP form is used to correct data previously reported in the VAT invoice. If the invoice correction also changes the VAT invoice, both reports must be consistent.
Yes, but only if the taxpayer meets the conditions and has EMTA authorization to settle import VAT in KMD. Import VAT is entered in field 4¹ based on customs clearance data.
No. The KMD INF is an invoice report and does not replace the basic KMD VAT return. The two forms serve different purposes and must be compatible.
This text is for informational purposes only and does not replace an individual tax assessment. When filing VAT returns in Estonia, you should check your taxpayer status, tax period, transaction type, KMD, KMD INF, VD/VDP, e-MTA forms, KMD import VAT, payments, corrections, and current reporting obligations.
