Estonia: VAT return (KMD) filing and VAT payment due by the 20th
Elke maand, uiterlijk de 20. · Applies to VAT-registered businesses; registration is mandatory once taxable turnover in Estonia exceeds €40,000 from the start of the calendar year (voluntary registration is possible below that). If the 20th falls on a weekend or public holiday, EMTA moves the deadline to the next working day.
Wat verandert er
VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Voor wie geldt dit
Any Estonia-registered company whose taxable turnover exceeds the €40,000 mandatory registration threshold (calculated from 1 January), plus any company that registers voluntarily below that threshold; the monthly taxation period applies to all VAT-registered persons.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren
Wat u moet doen
File the KMD (and KMD INF annex, required once invoices to a single business partner reach €1,000 net in the period) via e-MTA and pay any VAT due by the 20th of the month following the taxable month. If turnover is approaching €40,000 for the year, register as a VAT payer within 3 working days of crossing the threshold.
Volgende termijnen
Sanctie
Interest (intress) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §117 lg 1; a fine of up to €32,000 for a legal person that intentionally fails to submit or falsifies tax data under §153¹ lg 2.
Bronnen
- Maksu- ja Tolliamet (EMTA) – Käibemaksukohustuslasena registreerimine (€40,000 threshold, 20th filing deadline) (www.emta.ee)
- Estonian Tax and Customs Board (EMTA) – Filing VAT returns and reports (monthly taxable period, 20th deadline) (www.emta.ee)
- Riigi Teataja – Maksukorralduse seadus (consolidated text, incl. §117 interest and §153¹ penalties) (www.riigiteataja.ee)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.