Thresholds
A simplified invoice is allowed up to €160 excluding VAT, and only in the cases listed below. Everything else needs a full invoice. Standard VAT rate 24%.
KMS §37(9) · KMS §37(7)
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Answer four questions and see whether the document supports the expense and the VAT deduction. The answer uses exactly the same rules Kvits applies to every receipt inside the app.
What kind of document is it?
Does it show the buyer's name and registration or VAT number?
Was it from a machine — parking, fuel pump, ticket machine or passenger transport?
A simplified invoice is allowed up to €160 excluding VAT, and only in the cases listed below. Everything else needs a full invoice. Standard VAT rate 24%.
KMS §37(9) · KMS §37(7)
Only passenger transport, parking machines, automatic petrol station payment terminals and similar devices, up to €160 excluding VAT. An ordinary shop till receipt and an ordinary petrol-station receipt do not qualify. The buyer writes their name and KMKR number on it to deduct the input VAT.
Supplier name, registration number and VAT number; an invoice number; the date; the buyer's name and registration number; the amount excluding VAT, the VAT rate and the VAT amount.
Raamatupidamise seadus §7
KMD, with the KMD INF annex, is filed by the 20th of the following month. The annex lists a transaction partner once the period's total with them reaches €1,000 excluding VAT, assessed separately for part A and part B.
KMS §27 — KMD 20. kuupäevaks
Rules checked against emta.ee on 20 September 2026.
This is general information, not tax advice — unusual cases need an accountant.
The same check runs on every document you photograph or forward, next to the bank line it belongs to, and tells you what is still missing before the deadline. This page stays free either way.