- 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.
