The taxable period in Estonia is one calendar month. A VAT return (form KMD) and its appendix (VAT INF return) must be submitted to the tax authority by the 20th day of the month following the taxable period. Payment of VAT due must also be made by this date.
Invoices must be submitted with the VAT return appendix where:
- Ìý
•ÌýÌýÌýÌý for invoices relating to the transfer (sale) of goods or services, the VAT rate is 22%, 9% or 5%; and
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Web page updated on 17 Mar 2025 15:21