HOW TO SUBMIT FORM KMD VIA E-TAX BOARD / E-CUSTOMS? 1. Go to our homepage: http://www.emta.ee/ 2. Click on “e-maksuamet/e-toll” (e-Tax Board/e-Customs) 3. Select an option for entry in e-maksuamet/e-toll (e-Tax Board/eCustoms): ID card, mobile ID, passwords or via Internet bank ID card Mobile ID Passwords Internet banks 4. Click on “Business Client” (if you want to submit a tax return as a business client) and then select a client for whom you want to submit a tax return (if you have more than 1 client) 5. Click on “Log in” 6. Click on “Tax returns” 7. Click on “VAT return“ 8. Click on „Lisa uus deklaratsioon ...“ (Add a new tax return ...) 9. Choose a taxable period 10. Click on „OK“ 11. Fill in the tax return 1. Acts and transactions subject to tax at the rate of 20%, incl.: 2. Acts and transactions subject to tax at the rate of 9%,, incl.: 1.1 Self-supply of goods or services taxable at the rate of 20% 2.1 Self-supply of goods or services taxable at the rate of 9% 3. Acts and transactions subject to tax at the rate of 0%,, incl.: 3.2 Incl. export of goods, incl.: 4. Total amount of VAT (20% of line 1 + 9% of line 2) (+) 5. Total amount of input VAT subject to deduction pursuant to law, incl.: (-) 3.1.1 Intra-Community supply of goods 3.1 Intra-Community supply of goods and services provided to a taxable person of another Member State/taxable person with limited liability, total, incl.: 3.2.1 Sale to passengers with refund of VAT 4.1 VAT payable upon import of goods 5.1 VAT paid or payable on import 5.2 VAT paid or payable on acquisition of fixed assets 6. Intra-Community acquisition of goods and services received from a taxable person of another Member State, total, incl.: 6.1 intra-Community acquisitions of goods 7. Acquisition of other goods and services subject to VAT incl.: 8. Supply exempt from tax 9. Supply of goods taxable by special arrangements for imposition of VAT on immovables (§ 41(1) of the Value Added Tax Act) and metal waste and taxable value of goods to be installed or assembled in another Member State 10. Adjustments (+) 11. Adjustments (-) 7.1 Acquisition of immovables and metal waste taxable by special arrangements for imposition of VAT on immovables and metal waste (§ 41(1) of the Value Added Tax Act) 12. VAT payable (line 4 + line 4.1 - line 5 + line 10 - line 11) (+) 13. Overpaid VAT (line 4 + line 4.1 - line 5 + line 10 - line 11) (-) Tax return after filling in 12.Click on „Salvesta (arvuta)“ (Save (Calculate)) Cells 4 and 4.1 will be calculated automatically after clicking on „Salvesta (arvuta)“ (Save (Calculate)) 13.Click on „Kinnita“ (Confirm) Cells 12 and 13 will be calculated automatically after clicking on „Salvesta (arvuta)“(Save (Calculate)) 14.Click on „Kinnita“ (Confirm) Overpaid amount of VAT Click on „Vaata“ (View) if you want to have a look at the tax return Click on „Paranda“ (Correct), if you want to correct the tax return and follow the point 15 Tax return is confirmed! HOW TO CORRECT A CONFIRMED TAX RETURN 15. After clicking on „Paranda“ (Correct) scroll the page down and click on „Paranda“ (Correct) and after that follow points 12–14
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