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The appendix to the value added tax return should present data on issued and received invoices which include 20% or 9% value added tax if the total of the invoices without value added tax is at least 1000 euros per transaction partner over the taxable period.

An important condition when declaring purchase invoices is that on the KMD INF form, invoices based on which the taxable person has the right for an input value added tax deduction must be declared.

Simplified invoices (sales receipts) must also be declared if the sum of goods purchased from one supplier is 1000 euros or more. At the same time, the supplier does not have the obligation to declare these invoices, as for them it is a depersonalised sale.

Invoice data shall not be provided on the value added tax return appendix if:

1. the invoice is issued to a physical person or non-resident who is not listed in the Estonian register of taxable persons;
2. the invoice does not include supply taxable at the 20% or 9% tax rate (e.g. invoices issued for supply exempt from tax, supply taxable at the 0% tax rate or transactions or operations which are not considered supply);
3. the invoice is only issued on the basis of special arrangements for the taxation of travel services; or
4. the value added tax on invoices received is not to be deducted as input value added tax.

The first value added tax return appendix is to be presented to the Tax and Customs Board along with the value added tax return by 20 December.