Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
Note sur la date : 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.
Chaque mois, avant le 20.
Suivre uniquement cette échéance
Nous vous envoyons un e-mail si cette date bouge, est reportée ou si son statut change — rien d'autre. Gratuit et indépendant du profil de votre entreprise.
Une règle, une adresse. Désabonnement en un clic depuis n'importe quel e-mail.
Ce qui change
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.
Qui est concerné
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).
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous facturons d'autres entreprises (B2B)
Que faire
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.
Prochaines échéances
Sanction
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)
Dernière vérification le 1 octobre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.