Which VAT return a purchase goes on

The input VAT is claimed in the month the supplier delivered, not the month of the invoice (KMS § 31 lg 9). June work invoiced on 2 July goes on the June return, as long as the invoice reached you before you filed June's return.

An invoice that arrives after that month's return was filed is claimed in the month it arrived instead. A June invoice that reached you in August, after June was filed, goes on the August return, so you can record it without amending June. Arvello decides this when you finalise the expense, from the delivery date and the Invoice received date. An invoice you already had when you filed June still belongs on June's return; Arvello refuses it until you amend June.

Two exceptions follow the law's own rules:

• VAT you account for yourself is declared in its own month however late the invoice arrives, so a late one means amending that month. For a reverse charge on services from abroad, that's the month of the supply. For an intra-Community acquisition of goods, it's the month of the 15th of the month after dispatch, or of the invoice date if the supplier invoiced before then: goods dispatched on 30 June and invoiced on 10 July are July's.
• The Estonian domestic reverse charge (property, metal waste, precious metals and metal products) is declared in the month the invoice was received.

If you pay a supplier in advance, the paid part is claimed in the month you paid, and Arvello splits the expense between the two returns. A finalised expense lists every return it is on under VAT return in its details. An e-invoice takes its delivery date or billing period from the supplier's e-invoice, and its received date from the day it arrived.