EEVATv2024-01 · Active
VAT Quarterly Return (KMD)
VAT-registered companies must submit a VAT return (KMD form) by the 20th of the month following each calendar quarter.
Effective from:
Key Facts
- ✓Submit by the 20th of the month after each quarter
- ✓Use e-MTA portal or accounting software with EMTA integration
- ✓Both sales and purchases must be declared
- ✓Zero returns must still be submitted if VAT registered
Common Mistakes to Avoid
- ✗Forgetting to submit a nil/zero return when no transactions occurred
- ✗Missing the 20th deadline — EMTA sends automatic late notices
- ✗Incorrectly applying reverse-charge VAT for EU B2B services