Estonia · KMD / INF
Prepare and review an Estonian KMD declaration
Move from VAT evidence and unfiled KMD/INF preparation to a company-wide declaration that an accountant can review, approve and export for manual filing.
01
Understand the two KMD views#
KMD / INF preparation and VAT declaration serve different purposes.
- Open Books → Reports → Tax / VAT evidence for the selected company, project and period. The KMD / INF preparation tab shows unfiled evidence, missing information and potential INF threshold candidates; it does not create or approve a return.
- Open VAT declaration in the same area to prepare a company-wide return from posted books. Choose the reporting year and month and load company data.
- Do not treat an INF threshold candidate as a legally included invoice. Partner identity, exclusions, deduction entitlement and source completeness still require review.
02
Check VAT registration and sources#
Start from confirmed invoices, credits and VAT postings; record any missing facts in the source workflows.
- Confirm the VAT registration covers the reporting period and review VAT treatment for each invoice and credit line in the VAT evidence worksheet.
- In VAT source coverage, investigate VAT-account postings without matching documents, missing VAT postings, mismatched amounts and unexpected VAT accounts.
- In KMD / INF preparation, review the missing-evidence list, counterparty registry details, invoice and turnover dates, advance receipts, credit adjustments and unapplied advances. Follow source invoice and journal links when available.
03
Build the company-wide return#
A VAT declaration covers the company, not only the selected project's worksheet.
- In VAT declaration, select the reporting year and month and choose Load company data. Check that every company project and relevant transaction for the month is included; company-wide access is required.
- Choose the VAT control accounts, a separate VAT settlement account and an open settlement posting period for each project. Review the output VAT, deductible input VAT, VAT payable or refundable and posted-ledger total.
- Review each invoice's INF eligibility, verified partner registry code, deduction entitlement and notes. Check the €1,000 partner threshold and any exclusions; decide individually rather than relying solely on an automatic candidate.
- If adjustments are necessary, supply the amount, explanation and supporting posted entries. Resolve warnings about missing sources, rates, periods or reconciliation.
04
Recalculate, save and approve#
Review the displayed return and settlement postings before committing anything to the books.
- Mark source-population, tax-treatment and VAT-account coverage checks only after completing the corresponding reviews.
- After changing a decision, choose Recalculate. Review the KMD fields and settlement entries, then Save draft. A stale source revision requires reloading and another review.
- When the declaration is ready for approval, choose Approve and post VAT settlement. Approval posts the displayed settlement entries. New revisions or corrections require another review and a reason where applicable.
05
Export and file manually in e-MTA#
Andmera does not send the return to the Estonian Tax and Customs Board.
- After approval, download the XML for filing (or the XLSX for review). Check the approved version and reporting month before upload.
- An authorized person uploads and confirms the XML in e-MTA. A download or an Andmera approval is not proof that the return was submitted or accepted.
- Record the manual filing event in Andmera with the e-MTA receipt/reference and a note. Update the recorded status when e-MTA confirms acceptance or rejection.
Common questions
Why is the KMD / INF preparation tab missing?
It requires authorized company and project access and a selected complete calendar month in 2026. The separate VAT declaration tab supports the KMD6 reporting range stated in its status and error messages.
Why can't I approve the declaration?
Check company-wide access and source coverage, active VAT and settlement accounts, open posting periods, document decisions, reconciliation and whether the saved draft is fresh. Recalculate after edits.
Does Approve file the KMD with e-MTA?
No. Approval posts reviewed VAT settlement entries and enables XML export. An authorized person must upload and confirm the declaration in e-MTA and record the receipt in Andmera.