Imported from openaccountants/openaccountants (agent-skills/estonia-vat-return/SKILL.md). Install upstream with npx skills add openaccountants/openaccountants --skill estonia-vat-return. Copyright stays with the author (AGPL-3.0-or-later (code) / OpenAccountan).

Estonia VAT Return Skill (KMD) v2.0

Name: estonia-vat-return
Author: openaccountants

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1.

Field	Value
Country	Estonia (Eesti)
Standard rate	22%
Reduced rates	13% (accommodation), 9% (books, pharmaceuticals, periodicals, medical devices)
Zero rate	0% (exports, intra-EU B2B supplies, international transport)
Return form	KMD (Kaibemaksudeklaratsioon)
Filing portal	https://maasikas.emta.ee (e-MTA)
Authority	Maksu- ja Tolliamet (MTA — Estonian Tax and Customs Board)
Currency	EUR only
Filing frequencies	Monthly only
Deadline	20th of month following period
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Validated by	Deep research verification, April 2026
Validation date	April 2026

Key KMD lines:

Line	Meaning
1	Taxable supplies at 22% — base
1.1	Taxable supplies at 13% — base
1.2	Taxable supplies at 9% — base
2	Total output KM (calculated)
3	Intra-EU supply of goods and services (0%)
3.1	Intra-EU supply of goods (subset)
3.1.1	Intra-EU supply of goods after processing
3.2	Intra-EU supply of services (subset)
4	Exports and 0% supplies
5	Tax-exempt supply (total)
5.1	Exempt with right of deduction
5.2	Exempt without right of deduction
6	Intra-EU acquisition of goods and services — base (reverse charge)
6.1	Intra-EU acquisition of goods (subset)
7	Acquisition of other goods/services subject to KM (non-EU reverse charge)
8	Margin scheme supplies
5.3	Input KM on passenger car (50% restriction)
5.4	Input KM on passenger car (100% — documented)
9	Total deductible input KM
9.1	Input KM domestic
9.2	Input KM intra-EU
9.3	Input KM imports
9.4	Input KM non-EU reverse charge
10	KM payable (Line 2 minus Line 9, if positive)
11	KM refundable (if Line 9 > Line 2)

Conservative defaults:

Ambiguity	Default
Unknown rate on a sale	22%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Estonia
Unknown B2B vs B2C for EU customer	B2C, charge 22%
Unknown business-use proportion (vehicle)	50% recovery (statutory default for cars)
Unknown SaaS billing entity	Reverse charge from non-EU
Unknown blocked-input status	Blocked

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	EUR 3,000
HIGH tax-delta on single default	EUR 200
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net KM position	EUR 5,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month. Acceptable from: SEB Estonia, Swedbank Estonia, LHV Pank, Luminor, Coop Pank, Revolut Business, Wise Business.

Recommended — sales/purchase invoices, KMKR number (EE + 9 digits), prior KMD.

Ideal — complete register, KMD INF annex data (transaction-level reporting for large invoices), prior period reconciliation.

Estonia-specific refusal catalogue

R-EE-1 — Non-registered below threshold. Trigger: turnover < EUR 40,000, not registered. Message: "Non-registered entities do not file KMD returns."

R-EE-2 — Partial exemption. Trigger: mixed taxable/exempt. Message: "Partial exemption under KMS Section 32 requires reviewer."

R-EE-3 — E-resident special cases. Trigger: e-resident company with no Estonian substance. Message: "E-resident companies without Estonian fixed establishment may have place-of-supply issues. Specialist review required."

R-EE-4 — Special schemes. Message: "Margin/travel agent schemes out of scope."

Section 3 — Supplier pattern library

3.1 Estonian banks (exempt — exclude)

Pattern	Treatment	Notes
SEB, SEB PANK	EXCLUDE	Financial service, exempt
SWEDBANK, SWEDBANK AS	EXCLUDE	Same
LHV, LHV PANK	EXCLUDE	Same
LUMINOR	EXCLUDE	Same
COOP PANK	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
INTRESS, INTEREST	EXCLUDE	Interest
LAEN, LOAN	EXCLUDE	Loan principal

3.2 Estonian government (exclude)

Pattern	Treatment	Notes
MAKSU- JA TOLLIAMET, MTA, EMTA	EXCLUDE	Tax payment
SOTSIAALMAKS, SOCIAL TAX	EXCLUDE	Social tax
ARIREGISTER, BUSINESS REGISTER	EXCLUDE	Registration fee
PATENDIAMET	EXCLUDE	Patent office

3.3 Estonian utilities

Pattern	Treatment	Line	Notes
EESTI ENERGIA, ENEFIT	Domestic 22%	9.1	Electricity
ALEXELA	Domestic 22%	9.1	Gas/electricity
TALLINNA VESI	Domestic 22%	9.1	Water
TELIA EESTI	Domestic 22%	9.1	Telecoms
ELISA EESTI	Domestic 22%	9.1	Telecoms
TELE2 EESTI	Domestic 22%	9.1	Telecoms

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
IF KINDLUSTUS	EXCLUDE	Exempt
ERGO KINDLUSTUS	EXCLUDE	Same
SALVA KINDLUSTUS	EXCLUDE	Same
KINDLUSTUS, INSURANCE	EXCLUDE	All exempt

3.5 Post and logistics

Pattern	Treatment	Notes
OMNIVA, EESTI POST	EXCLUDE for standard post; 22% for parcel	Universal exempt; parcel taxable
DPD EESTI	Domestic 22%	Courier
ITELLA, SMARTPOST	Domestic 22%	Parcel terminal
DHL INTERNATIONAL	EU reverse charge	Check entity

3.6 SaaS — EU suppliers (reverse charge, Line 6 + 9.2)

Pattern	Billing entity	Notes
GOOGLE	Google Ireland Ltd (IE)	EU reverse charge
MICROSOFT	Microsoft Ireland (IE)	Reverse charge
ADOBE	Adobe Ireland (IE)	Reverse charge
META, FACEBOOK	Meta Ireland (IE)	Reverse charge
SPOTIFY	Spotify AB (SE)	EU reverse charge
DROPBOX	Dropbox Ireland (IE)	Reverse charge
SLACK	Slack Ireland (IE)	Reverse charge
ATLASSIAN	Atlassian BV (NL)	EU reverse charge
ZOOM	Zoom Ireland (IE)	Reverse charge

3.7 SaaS — non-EU suppliers (reverse charge, Line 7 + 9.4)

Pattern	Billing entity	Notes
AWS EMEA SARL	LU entity	EU reverse charge (Line 6)
NOTION	Notion Labs Inc (US)	Non-EU RC
ANTHROPIC, CLAUDE	Anthropic PBC (US)	Non-EU RC
OPENAI, CHATGPT	OpenAI Inc (US)	Non-EU RC
GITHUB	GitHub Inc (US)	Check if IE
FIGMA	Figma Inc (US)	Non-EU RC
CANVA	Canva Pty Ltd (AU)	Non-EU RC

3.8 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Financial service
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same

3.9 Professional services

Pattern	Treatment	Notes
NOTAR, NOTARY	Domestic 22%	Legal
RAAMATUPIDAJA, ACCOUNTANT	Domestic 22%	Accounting
ADVOKAAT, LAWYER	Domestic 22%	Legal

3.10 Payroll (exclude)

Pattern	Treatment	Notes
SOTSIAALMAKS	EXCLUDE	Social tax
PALK, SALARY	EXCLUDE	Wages
TULUMAKS	EXCLUDE	Income tax

3.11 Internal transfers and exclusions

Pattern	Treatment	Notes
SISEUULEKANNE, OWN TRANSFER	EXCLUDE	Internal
DIVIDEND	EXCLUDE	Out of scope
LAENU TAGASIMAKSE, LOAN REPAYMENT	EXCLUDE	Loan principal
ATM, SULARAHA	Ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-EU SaaS reverse charge (Notion)

Input: 03.04.2026 ; NOTION LABS INC ; -14.68 EUR Treatment: Non-EU RC. Output KM self-assessed at 22%. Line 7 (base). Input in Line 9.4.

Date	Counterparty	Net	KM	Rate	Line (input)	Line (output)	Default?
03.04.2026	NOTION LABS INC	-14.68	3.23	22%	9.4	7	N

Example 2 — EU service reverse charge (Google Ads)

Input: 10.04.2026 ; GOOGLE IRELAND LIMITED ; -850.00 EUR Treatment: EU RC. Line 6 (base). Output KM at 22%. Input in Line 9.2.

Example 3 — Entertainment

Input: 15.04.2026 ; RESTORAN TCHAIKOVSKY ; -220.00 EUR Treatment: Entertainment input KM not specifically blocked in Estonia (unlike Malta). Deductible if business purpose. Default: block (purpose unknown).

Example 4 — Passenger vehicle (50% statutory restriction)

Input: 28.04.2026 ; CIRCLE K EESTI ; Fuel ; -60.00 EUR Treatment: Passenger car fuel. Estonia has statutory 50% input KM restriction on passenger vehicles (KMS Section 30(4)) unless 100% business use documented and MTA notified. Default: 50% recovery in Line 5.3.

Date	Counterparty	Net	KM	Rate	Line	Default?	Question?
28.04.2026	CIRCLE K EESTI	-50.85	-5.59	22% (50%)	5.3	Y	"100% business use documented?"

Example 5 — EU B2B service sale

Input: 22.04.2026 ; STUDIO KREBS GMBH ; +3,500.00 EUR Treatment: B2B to DE. Line 3.2. 0%. Verify USt-IdNr.

Example 6 — Capital goods

Input: 18.04.2026 ; EURONICS EESTI ; Laptop ; -1,595.00 EUR Treatment: Business equipment. Input KM at 22% in Line 9.1. No specific capital goods monetary threshold in Estonian KMD — track for adjustment period.

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard 22% (KMS Section 15(1))

Default. Sales: Line 1. Input: Line 9.1.

5.2 Reduced 13% (KMS Section 15(2))

Accommodation.

5.3 Reduced 9% (KMS Section 15(2))

Books, pharmaceuticals, periodicals, medical devices.

5.4 Zero rate / exports

Exports: Line 4. Intra-EU goods: Line 3.1. Intra-EU services: Line 3.2.

5.5 Exempt without credit (KMS Section 16)

Financial, insurance, healthcare, education, postal, gambling, residential rental.

5.6 Reverse charge — EU (KMS Section 3(4))

Base: Line 6. Input: Line 9.2.

5.7 Reverse charge — non-EU (KMS Section 3(5))

Base: Line 7. Input: Line 9.4.

5.8 Passenger vehicle 50% restriction (KMS Section 30(4))

All passenger vehicles: 50% input KM in Line 5.3. Exception: 100% in Line 5.4 if documented and MTA notified.

5.9 Blocked input

Personal use: blocked
Entertainment: not specifically blocked by statute (deductible if business purpose)
Passenger vehicles: 50% default

Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle costs — Default: 50%. Question: "100% documented?"

6.2 Entertainment — Default: block. Question: "Business purpose?"

6.3 SaaS entity — Default: non-EU RC. Question: "Check invoice."

6.4 Owner transfers — Default: exclude.

6.5 Individual incoming — Default: 22% domestic.

6.6 Foreign incoming — Default: 22%.

6.7 Large purchases — Default: deductible; flag capital.

6.8 E-resident company — Default: flag for reviewer.

6.9 Cash withdrawals — Default: exclude.

Section 7 — Excel working paper template

Per vat-workflow-base Section 3. Column H accepts Estonian KMD line codes. Bottom-line: Line 10 (payable) or Line 11 (refundable).

Section 8 — Estonia bank statement reading guide

CSV conventions. SEB and Swedbank use semicolons, DD.MM.YYYY. LHV exports CSV in EUR.

Estonian language. uuur (rent), palk (salary), intress (interest), ulekanne (transfer).

IBAN prefix. EE = Estonia.

Section 9 — Onboarding fallback

9.1 Entity type — Inference: OU = company; FIE = sole trader.

9.2 KM registration — Fallback: "KMKR holder?"

9.3 KMKR number — Fallback: "EE + 9 digits?"

9.4 Filing period — Monthly only.

9.5 E-resident status — Fallback: "Are you an e-resident company?"

9.6 Exempt supplies — Fallback: "Any exempt supplies?"

9.7 Vehicle ownership — Fallback: "Own/lease passenger vehicle? MTA notification filed?"

Section 10 — Reference material

Sources

Kaibemaksuseadus (KMS — VAT Act)
KMS Section 30(4) (vehicle restriction)
EU VAT Directive 2006/112/EC — via companion skill
VIES — https://ec.europa.eu/taxation_customs/vies/

Change log

v2.0 (April 2026): Full rewrite. Estonian banks (SEB EE, Swedbank EE, LHV).
v1.0 (April 2026): Initial skill.

End of Estonia VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

About