Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
Date note: Filed together with, but as a separate form from, the KMD VAT return. Only required for the months in which the business actually made zero-rated intra-Community supplies of goods or reportable B2B services to VAT payers in other EU member states.
Every month, due by the 20th.
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What changes
VAT-registered businesses that make intra-Community supplies of goods, or supply certain B2B services to VAT payers in other EU member states, must file a recapitulative statement (Vorm VD) listing those transactions and counterparties by VAT number.
Who is affected
Estonian VAT-registered companies that sell goods or qualifying services cross-border, B2B, to VAT-registered counterparties in other EU member states (e.g. a SaaS company invoicing EU business customers, or an e-commerce company shipping stock to another member state).
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
What to do
File Vorm VD via e-MTA for any month with qualifying intra-Community supplies, alongside the KMD VAT return, by the 20th of the following month.
Next occurrences
Penalty
Warning and coercive fine (sunniraha) under the Taxation Act for late or missing submission.
Sources
- EMTA - VAT return and reporting (KMD/VD) (www.emta.ee)
- EMTA - Filing VAT returns and reports (KMD and annex due by the 20th) (www.emta.ee)
Last verified 1 October 2026. Informational only, not legal advice.