Value added tax and the KMD return

The rates the engine tracks

• The standard Estonian rate of 24%.
• The reduced rates of 13% and 9%.
• Zero-rated and exempt supplies.
• Reverse charge, where the buyer accounts for the VAT.
• OSS, the one-stop-shop scheme for consumer sales to other European Union countries.

Every invoice, bill and expense line carries a VAT code. The engine works out the VAT position from the posted lines, so nothing has to be tallied by hand at the end of the month.

The KMD return

KMD is the monthly Estonian VAT return. It is due at e-MTA by the 20th day of the month that follows the taxable period.

Tasur generates the KMD return file from the posted ledger, and you upload it under your own e-MTA login. Automatic submission over X-Road is planned for the Pro tier, once it is available.

KMD return file generation for e-MTA upload arriving with the Estonian release

KMD INF and the 1,000 euro threshold

KMD INF is the annex of the return that itemises invoices per counterparty. It lists the Estonian counterparties whose invoices with you total 1,000 euros or more, without VAT, in the month. The annex needs the registry code of each counterparty, which is why the contact record asks for it.

Selling across borders

Sales of goods and digital services to consumers in other European Union countries can be reported through OSS instead of registering in every country. IOSS covers imported small consignments. The engine's set of tax codes carries both schemes.