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 that belong to it (by their supply date, see Preparing a KMD return) can't be edited, and trying produces the message "The VAT return this document is declared in 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
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
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.
Interest on extra VAT
If the amendment raises the VAT to pay, the difference was due on the original return's due date, not on the date you file the amendment. EMTA charges interest of 0.06% a day, about 22% a year, from the day after that original date until the money reaches it, works the amount out itself and sends an interest claim (none for less than €10). Paying the difference as soon as you file the amendment stops the interest growing. If the amendment lowers the VAT, the difference goes to your prepayment account (ettemaksukonto) at EMTA. Official text: Maksukorralduse seadus § 115, § 117 and § 119.
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.