Estonia: EMTA roadmap, not yet a legal mandate, lists a new data-based VAT return in XBRL GL format from 1 January 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Estonia as they stand today, see the Estonia guide →
- Jurisdiction
- Estonia
- Tax
- VAT
- Change type
- Compliance
- Status
- Proposed
- Impact
- Watch
- Effective
- 1 January 2027
- Authority
- Eesti Maksu- ja Tolliamet (Estonian Tax and Customs Board)
- Systems
- ERP, Reporting, Tax engine
- Verified
- Fetched from official source · medium confidence
VAT-registered businesses filing the KMD return, OSS filers, and the accounting-software providers that connect to EMTA.
Confirm with accounting/ERP vendors readiness for EMTA data-based KMD and OSS return v7.7 from 1 January 2027.
ERPReportingTax engine
The Estonian Tax and Customs Board (EMTA) development portfolio lists a new VAT return (KMD) with data transmission in XBRL GL format from 1 January 2027, and, at idea stage, an update of the OSS VAT return to version 7.7 from 1 January 2027; EMTA's newsletter states the data-based KMD and employment-register solutions are to be ready by 1 January 2027, with technical documentation published for software providers and developer testing planned for Q4 2026. The sources describe a development roadmap and do not state that filing through software becomes mandatory on that date.
What changed in detail
This is a development roadmap, not a stated filing mandate. The Estonian Tax and Customs Board (EMTA) development portfolio lists a new VAT return (KMD) with data transmission in XBRL GL format from 1 January 2027, and an update of the OSS VAT return to version 7.7 from 1 January 2027.
EMTA’s newsletter states that the data-based KMD and employment-register solutions are to be ready by 1 January 2027, with technical documentation published for software providers and developer testing planned for Q4 2026. The sources do not state that filing through software becomes mandatory on that date.
What it means
Software providers have a short window to build and test against EMTA’s documentation. For taxpayers the practical question is whether and when the new format becomes obligatory, which the roadmap does not answer. Watch for a legal instrument or an EMTA notice before changing filing processes.
Proof
Uus käibedeklaratsioon ja andmete edastamine XBRL GL formaadis alates 01.01.2027New VAT return and data transmission in XBRL GL format from 01.01.2027
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