Periodic VAT returns

12 Estonia | Commentary

Refunds

12 Estonia | Commentary

Periodic VAT returns

The taxable period is one calendar month. A VAT return (form KMD) and its appendix (VAT INF return) must be submitted to the tax authority by the 20th day of the month following the taxable period at the latest. The payment of VAT must also be made by this date.

Invoices must be submitted with the VAT return appendix where:

  1.  

    •     for invoices relating to the transfer (sale) of goods or services, the VAT rate is either 20% or 9%; and

  2.  

    •     for sales and purchase invoices, the amount shown on the invoice or the total amount of

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