Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
Anmärkning om datumet: 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.
Varje månad, senast den 20.
Följ bara denna tidsfrist
Vi mejlar dig om detta datum flyttas, skjuts upp eller om statusen ändras — inget annat. Gratis och oberoende av din företagsprofil.
En regel, en adress. Avregistrering med ett klick från varje e-post.
Vad som ändras
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.
Vem som berörs
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).
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi fakturerar andra företag (B2B)
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Warning and coercive fine (sunniraha) under the Taxation Act for late or missing submission.
Källor
- 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)
Senast verifierad 1 oktober 2026. Endast information, inte juridisk rådgivning.