Monthly KMD (Käibemaksudeklaratsioon) preparation and filing via e-MTA, covering domestic supplies, EU/non-EU reverse charge, KMD INF annex, and passenger vehicle input restrictions under the Käibemaksuseadus (KMS).
Confirm the entity holds a valid KMKR number (EE + 9 digits) and is obliged to file KMD for the period. Identify whether the engagement involves any edge cases — partial exemption under KMS Section 32, margin scheme, travel agent scheme, or e-resident company without Estonian fixed establishment — that trigger a specialist referral before proceeding.
Gather all inputs needed to populate the KMD: bank statements (SEB, Swedbank, LHV, Luminor, Coop Pank, Revolut Business, Wise Business), sales invoices, purchase invoices, and — for periods where any single transaction with an EU VAT-registered counterparty exceeds the KMD INF threshold — the transaction-level data required for the KMD INF annex.
Classify every transaction into the correct KMD line: domestic standard-rate sales (Line 1), intra-EU goods (Line 3.1), intra-EU services (Line 3.2), exports (Line 4), EU reverse-charge base (Line 6), non-EU reverse-charge base (Line 7), and input VAT lines 9.1–9.4. Apply the 50% statutory restriction on passenger vehicle input KM under KMS Section 30(4) unless 100% business use is documented and MTA has been notified.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Estonia accountant for review.
Transfer totals from the working paper into the KMD form on e-MTA (maasikas.emta.ee). Where required, complete the KMD INF annex with transaction-level data for large domestic invoices. Compute Line 10 (VAT payable) or Line 11 (VAT refundable) and reconcile to the working paper.
Submit the KMD (and KMD INF if required) via e-MTA by the 20th of the month following the period. If Line 10 shows VAT payable, initiate the EUR bank transfer to MTA's account by the same deadline. Confirm submission reference number and retain e-MTA acknowledgement.