VAT & KMD returns

If your company is VAT-registered, the routine is the same every period: you charge VAT on your sales (output VAT), you pay VAT on your business purchases (input VAT), and you declare the difference to EMTA — the Estonian Tax and Customs Board — on a return called the KMD. Charged more than you paid? You owe the difference. Paid more? You're due a refund. (Registration becomes mandatory once your taxable turnover passes €40,000 in a calendar year.)

Arvello prepares the KMD for you. Every figure is assembled from the sales invoices and purchase invoices already in your account, so most of the work happens long before the deadline — when documents are entered, coded and reconciled.

Periods and deadlines

The standard VAT period in Estonia is the calendar month, and the KMD for each period is due by the 20th of the following month. Your VAT filing period — monthly or quarterly — is recorded in company settings, and Arvello shows a due date against every return, so the 20th is hard to miss.

What Arvello does automatically

• Builds a draft return for any period from your invoices and expenses, line by line
• Keeps drafts up to date as documents change or bank transactions are reconciled
• Runs a review checklist over the period before you approve anything
• Generates the official KMD XML files for filing, and locks the period once approved

In this section

• Preparing a KMD return — how a return is generated, tracing any figure back to its documents, and the review checklist.
• Submitting to EMTA — authorising Arvello in e-MTA and filing each period's return.
• Amending a return — what to do when something changes after submission.
• VAT rates & tax codes — the rates Arvello applies and how each tax code feeds the KMD.