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.
Elke maand, uiterlijk de 20.
Alleen deze deadline volgen
We mailen u als deze datum verschuift, wordt uitgesteld of als de status verandert — niets anders. Gratis en onafhankelijk van uw bedrijfsprofiel.
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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.
Volgende termijnen
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)
- EMTA - Filing VAT returns and reports (KMD and annex due by the 20th) (www.emta.ee)
Laatst geverifieerd op 1 oktober 2026. Uitsluitend ter informatie, geen juridisch advies.