VAT from 01.01.2027: the separate intra-Community supply report is abolished, data move to the VAT return

From 01.01.2027 the Value Added Tax Act (käibemaksuseadus, KMS) no longer has a separate intra-Community supply report: KMS § 28, which governs it, applies until 31.12.2026 [1]. Intra-Community supply data will be reported in the VAT return (KMS § 27 lg 1⁵) [2], and the VAT return will also carry the invoice data previously reported in its annex [3] [2].

What changes

• KMS § 28 (in force until 31.12.2026): a taxable person had to file an intra-Community supply report, among other cases, for intra-Community supplies of goods, triangular transactions and call-off stock, and for services supplied to a taxable person of another Member State; „Ühendusesisese käibe aruanne esitatakse maksuhaldurile kalendrikuule järgneva kuu 20. kuupäevaks.“ (translation: the intra-Community supply report is submitted to the tax authority by the 20th day of the month following the calendar month) [1]
• KMS § 27 lg 1⁵ (new): „Käibedeklaratsioonil kajastatakse ühendusesisese käibe andmed, kui:“ (translation: the VAT return shows intra-Community supply data if:) the taxable person has made an intra-Community supply of goods, has sold goods as an intermediary in a triangular transaction or has moved call-off stock from Estonia to another Member State, or has supplied a taxable or limited taxable person of another Member State with a service referred to in KMS § 10 subsection 4 point 9 that is taxable in the recipient's Member State [2].
• KMS § 27 lg 1: previously „Käibedeklaratsioon ja selle lisa (edaspidi koos käibedeklaratsioon) esitatakse maksuhaldurile maksustamisperioodile järgneva kuu 20. kuupäevaks.“ (translation: the VAT return and its annex (together the VAT return) are submitted by the 20th day of the month following the taxable period) [3] → now „Käibedeklaratsioon esitatakse maksuhaldurile maksustamisperioodile järgneva kuu 20. kuupäevaks.“ (translation: the VAT return is submitted by the 20th day of the month following the taxable period) [2]. The deadline does not change. Previously a ministerial regulation established the form (vorm) of the return; now it establishes its data set (andmekoosseis) [3] [2].
• KMS § 27 lg 1²–1⁴: invoice data previously reported „käibedeklaratsiooni lisal“ (in the annex to the VAT return) [3] are reported „käibedeklaratsioonil“ (in the VAT return); the threshold remains 1000 euros per transaction partner per taxable period [2].
• KMS § 15 lg 3¹: the zero rate for an intra-Community supply of goods (KMS § 15 lg 3 p 2) does not apply, among other cases, if the supply has not been shown in the VAT return in accordance with KMS § 27 subsection 1⁵ [4].

Who is affected

VAT-registered persons with intra-Community supplies of goods, triangular transactions, call-off stock or services taxable in other Member States [1] [2], and everyone who has filed the annex to the VAT return [3].

What to do

1. Adapt your accounting and reporting processes: intra-Community supply data must be shown in the VAT return, due by the 20th day of the month following the taxable period [2]. If an intra-Community supply of goods is not shown in the VAT return, the zero rate does not apply to it [4].
2. Check with the Tax and Customs Board (Maksu- ja Tolliamet) from which taxable period data are reported under the new rules; the data set of the VAT return is established by regulation of the responsible minister [2].