HOW TO SUBMIT FORM KMD VIA E-TAX BOARD / E-CUSTOMS? “e-maksuamet/e-toll”

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