1Validation & controls
Validate source coverage, Estonian tax treatment, company mappings and period-effective rules. Reconcile input, output and reverse-charge VAT for KMD and assess applicable KMD INF parts A/B. Check actual payment links and relevant TSD annex mappings for payroll taxes. Missing evidence remains a review question, not an assumed zero.
2Human review
Your accountant reviews the draft, resolves uncertainties and approves the result. Generate statutory XML/CSV only on request after the applicable official format and required fields are verified. Your team handles submission to the Estonian Tax and Customs Board (EMTA); preparation does not mean the return has been filed or accepted.
Every number has a source.
Follow a tax-return figure through its mapping and calculation to the original invoice, ledger entry, payroll record or settlement evidence. Keep review decisions and source references with the reporting period.