Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
Opmerking bij de datum: 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.
Wat verandert er
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.
Voor wie geldt dit
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).
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij factureren aan andere bedrijven (B2B)
Wat u moet doen
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.
Sanctie
Warning and coercive fine (sunniraha) under the Taxation Act for late or missing submission.
Bronnen
- EMTA - VAT return and reporting (KMD/VD) (www.emta.ee)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.