Amending a return

Amend a filed Estonian KMD when paperwork arrives late: Arvello restates the full period from your corrected documents and generates fresh XML for EMTA.

Paperwork has a habit of turning up after the deadline. A supplier invoice arrives for a period you've already filed, or a tax code turns out to have been wrong. When the data behind a filed KMD (the Estonian VAT return) changes, you file an amended return for the same period — and Arvello builds it the same way it built the original.

When an amendment is needed

Once a return is approved, its period is locked: invoices and expenses dated inside it can't be edited, and trying produces the message "This month's VAT return is already approved or filed. Find it under Company Tax → VAT Returns: if it's only approved, reopen it as a draft; if it's filed, amend it." The lock is the point — the documents behind a filed return shouldn't drift quietly out of sync with what EMTA (the Estonian Tax and Customs Board) was told.

What to do depends on how far the return got:

Approved but not filed (Ready to Submit) — nothing has reached EMTA, so no amendment is needed. Open the return and select Reopen as draft: the period unlocks, you make your changes, and you approve the return again. Only reopen a return you haven't uploaded in e-MTA.
Filed (Submitted, Accepted by EMTA or Rejected) — file an amended return, as described below.

Typical reasons to amend:

A purchase invoice arrived after the return was filed, and its input VAT is otherwise unclaimed
A line had the wrong tax code, so an amount landed on the wrong KMD line — or on none at all

ℹ️Crediting a sale is not an amendment

When a sale changes — goods returned, the price reduced — the correction is a credit note, never an amendment. While the invoice's month is still unfiled, the credit note goes on that month's return; once the month has been filed, the credit note is reported in the month it is dated and the filed return stays as it was. See Credit notes & refunds.

Creating the amendment

Open the filed return

Amendments are created from returns with status Submitted, Accepted by EMTA or Rejected (a direct X-tee filing can be amended once EMTA has processed it). Open the return under Company Tax → VAT Returns and select Amend Return.

Give a reason

A short note — "Missing purchase invoice added", say. The reason is required, and stays attached to the amendment.

Make your corrections

Arvello creates a fresh draft for the same period, unlocks the period, and opens the draft. Now make the actual changes — add the late purchase invoice, or fix the tax code. The draft recalculates from your documents as they now stand.

Review and approve

The amendment gets the same tabs and review checklist as any return. Approve & Generate produces fresh XML files and locks the period again.

Submit it

File the amendment the same way as the original — see Submitting to EMTA — and mark it as submitted.

How amended figures relate to the original

An amendment is a complete restatement of the period, not a list of differences. It contains the full figures for every KMD line, recalculated from all the period's documents — original entries and late arrivals alike — so the newest filed return always stands on its own.

The original return isn't altered or deleted: it keeps its figures, its submission record and any e-MTA reference. The amendment carries an Amendment badge, a reference to the return it amends, and your reason. And if something changes yet again, a submitted amendment can itself be amended the same way.

⚠️Disclaimer

For informational purposes only. Not tax advice. Consult a qualified advisor.