kajastab registreeritud maksukohustuslase poolt maksustamisperioodil võõrandatud kaupade ja teenuste maksustatavat väärtust ning soetatud ja pöördmaksustamise põhimõttel maksustatud kaupade ja teenuste maksustavat väärtust
reflects the taxable value of goods and services transferred by a taxable person during the tax period by VAT rate and the taxable value of goods and services acquired and taxed on the reverse charge principle
The tax period is one calendar month and the value added tax return and annex thereto are submitted to the Estonian tax authority by the twentieth day of the month following the tax period.
