EMTA Estonian Tax & Customs Board : Filing Value Added Tax Return & Its Appendix

Organization : Estonian Tax & Customs Board
Service Name : Filing Value Added Tax Return & Its Appendix
Country: Estonia

Website : http://www.emta.ee/index.php?id=35556

Filing Value Added Tax Return :

Who must file a value added tax return and its appendix?
The following persons must file a value added tax return (Form VAT) and its appendix (Form VAT INF):
** Persons registered as value added tax payers.

Related : EMTA Estonian Tax & Customs Board Vat Refund To Non-EC Businesses : www.statusin.org/11253.html

** 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 appendix 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 appendices 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 appendices 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 appendix to the value added tax return.
** Value added tax payers under special arrangement in cash accounting for value added tax must file value added tax returns together with the appendix, effective from 1 November 2014. Form KMD INF1 (in Estonian) must no longer be submitted.

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

How and where can the value added tax return and its appendix be submitted?:
at the e-Tax Board/e-Customs:
Forms KMD and KMD INF can be submitted either by manual data entry or by uploading files in xml and csv formats.

Technical specification:
via X-Road by means of machine-to-machine interface, i.e. by sending the tax return directly from the accounting software

at customer service offices of the Estonian Tax and Customs Board:
Value added tax returns and its appendices may be submitted on paper if a person has been registered as a value added tax payer for less than 12 months or if fewer than five invoices are included in the appendix to the value added tax return.

Before the submission of Forms VAT and VAT INF at the e-Tax Board/e-Customs, one can submit a test tax return in a testing environment. You can find more information about testing here (in Estonian).