Submission and Payment of VAT for Previous Month under IOSS Scheme

• IOSS sales tax declaration submission for the previous month and payment of the sales tax
• Declarations and tax payments are made by taxpayers using the IOSS special scheme and non-residents registered in Estonia under the IOSS special scheme
• References to IOSS declaration submission
• Corrections to the declaration can only be made for the current period in the section titled Corrections of VAT amounts for previous tax periods
• For refund claims, one must contact the consumer’s country of the client

Source: emta.ee

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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