VAT and KMKR · Fedelta OÜ, Tallinn
VAT registration Estonia: KMKR number and KMD returns
We register your company for VAT, obtain the KMKR number, file the KMD return by the 20th of each month and prepare VAT refund claims. Our office is in Tallinn and we work with companies across Estonia.
- Registration is mandatory once turnover passes the €40,000 threshold in a calendar year
- Voluntary registration is possible before that threshold is reached
- Run by a former auditor of the Estonian Tax and Customs Board
- €40,000
- Registration threshold
- 24%
- Standard VAT rate
- 20th
- KMD return due
What is included
VAT registration Estonia: what the service covers
We take on the application, the monthly returns and the correspondence with the Tax and Customs Board.
VAT registration and the KMKR number
We prepare the application and the reasoning behind it and deal with the Tax and Customs Board until the company has its KMKR number.
Voluntary registration
Below the €40,000 threshold registration is still possible, and it is often worth doing when EU partners expect a VAT number.
The KMD return
We file the KMD return by the 20th of every month, including months with no turnover. VAT accounting is part of the monthly service.
VAT rates
Every transaction gets the right rate: the 24% standard rate, the 9% reduced rate and 0% on exports within the EU.
OSS
OSS is the scheme for sales to private customers in other EU countries: those sales are declared in one place instead of registering in each country.
VAT refund
When input VAT on purchases exceeds the VAT charged on sales, we prepare the refund claim and the documents behind the transactions.
The process
How VAT registration works
- 1
We check the turnover
We look at whether the calendar year has passed the €40,000 threshold, or whether voluntary registration makes more sense.
- 2
We prepare the application
The application, the reasoning and the documents behind the transactions: contracts, invoices and a business plan if one is asked for.
- 3
We handle the correspondence
We answer the questions from the Tax and Customs Board. Once the decision is made, the company has a KMKR number.
- 4
We start filing
The KMD return goes in by the 20th of each month, an OSS return when it applies, and we keep track of any VAT refund.
Registration is not automatic: the Tax and Customs Board may ask for a business plan or evidence of actual transactions.
Risks and deadlines
Where VAT gets expensive
The obligation starts the moment taxable turnover passes €40,000 in a calendar year. After that point registration is no longer a choice, and breaking the rules leads to fines and a long correspondence with the Tax and Customs Board.
The KMD return is due by the 20th of every month, even with no turnover. A missed deadline means interest, and repeated delays bring closer attention from the tax authority.
A VAT refund is paid when input VAT on purchases exceeds the VAT charged on sales. The claim gets checked, though: without contracts, invoices and evidence that the transactions happened as described, the review drags on and part of the amount may be refused.
The office is run by a former auditor of the Estonian Tax and Customs Board, so we know what an enquiry is usually looking for.
VAT registration and filing prices
The price depends on turnover and the number of transactions. Send us both and we will quote.
Based on the case
VAT registration and correspondence with the board
The application, the reasoning and replies to any follow-up questions.
Request a quotefrom €99.9 + VAT
KMD and OSS returns
Filing is part of the monthly accounting service, together with VAT refund claims.
Accounting servicesfrom €80 + VAT
Consultation on a VAT question
One transaction or one enquiry reviewed, with no ongoing contract.
Tax consultingPrices exclude VAT. The full price list is on the pricing page.
VAT in Estonia: quick answers
Once taxable turnover passes the €40,000 threshold in a calendar year. Below that, registration is voluntary.
The KMKR number is the Estonian VAT number. We prepare the application and the reasoning and handle the correspondence with the Tax and Customs Board until the number is issued.
The KMD return goes to the Tax and Customs Board by the 20th of every month for the previous month, even if there was no turnover.
The standard rate is 24%, the reduced rate is 9%, and exports within the EU are zero-rated. We set the rate transaction by transaction, because the wrong rate is the most common finding in a check.
OSS covers sales to private customers in other EU countries. It lets you declare those sales in one place instead of registering for VAT in every country separately.
When input VAT on purchases exceeds the VAT charged on sales, the state refunds the difference. The claim has to be supported by documents for the underlying transactions.
Get started
Ask for a VAT registration quote
Tell us your turnover and what the company does. We will say whether registration is mandatory, what the application needs and what it costs.