AI Act, Cyber Resilience Act, NIS2, e-invoicing, ViDA, accessibility and more. Tell us who you are and get the dates that matter, with what to do and a calendar feed. Free.
Next: 10 September 2026then 10 October 2026, 10 November 2026
Any Estonia-registered company that distributes dividends or other profit in a given month; companies that retain all profit and never distribute have no filing under this obligation.
Next: 10 September 2026then 10 October 2026, 10 November 2026
Every Estonia-registered company that pays salary, board member remuneration or other reportable employment income in a given month (including a single-person OÜ paying its own board member fee); no TSD is due for a month with no such payments.
Manufacturers that place a 'product with digital elements' on the EU market as a distinct product — connected/embedded hardware, distributable/installable software, firmware, and apps a manufacturer ships with a device — including small vendors and commercially-run open source. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.
Since the 2025 simplification, Statistics Estonia only requires Intrastat reporting for DISPATCHES (goods sent to other EU member states); arrivals reporting was dropped. Mandatory only once a business's annual dispatch value to other EU states exceeds the yearly threshold (EUR 325,000 for 2026); below the threshold, reporting is voluntary/not required. An importer that only brings goods INTO Estonia from the EU, without dispatching goods to other member states above the threshold, is not in scope.
Estonia-based e-commerce or trading companies that send goods to customers or warehouses in other EU member states above roughly EUR 325,000/year in dispatch value; not automatically triggered by importing goods into Estonia alone.
Next: 20 September 2026then 20 October 2026, 20 November 2026
Any Estonia-registered company whose taxable turnover exceeds the €40,000 mandatory registration threshold (calculated from 1 January), plus any company that registers voluntarily below that threshold; the monthly taxation period applies to all VAT-registered persons.
Filed together with, but as a separate form from, the KMD VAT return. Only required for the months in which the business actually made zero-rated intra-Community supplies of goods or reportable B2B services to VAT payers in other EU member states.
Estonian VAT-registered companies that sell goods or qualifying services cross-border, B2B, to VAT-registered counterparties in other EU member states (e.g. a SaaS company invoicing EU business customers, or an e-commerce company shipping stock to another member state).
Directive (EU) 2024/825 required Member States to transpose by 2026-03-27 and to apply the national transposing measures from 2026-09-27 (Art. 7).
Any business making environmental or sustainability claims, or displaying sustainability labels, on products or in marketing aimed at EU consumers — most directly online retailers and manufacturers/importers of physical goods.
Confidence: likely, not independently verified this session -- no EMTA IOSS page could be fetched (search budget and fetch budget both exhausted before reaching it). Based on the EU-wide IOSS rule (distance sales of goods imported from outside the EU in consignments <=EUR 150, declared and VAT-collected via the Import One Stop Shop), which is uniform across member states and administered nationally through EMTA for Estonia-registered users; the Gemini source audit rated this 'likely'. Recommend a follow-up real-browser check of emta.ee before treating as fully verified. Only applies to businesses actually registered for the IOSS special scheme.
Next: 30 September 2026then 31 October 2026, 30 November 2026
E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.
Confidence: likely, not fully verified. EMTA's excise-duties page confirms packaging excise duty exists and is EMTA-administered (Packaging Excise Duty Act), but this session could not fetch the dedicated packaging-excise page to independently confirm the exact quarterly 15th-of-the-month filing day (sourced from the Gemini audit, itself rated 'verified'). Generally, businesses that place packaging on the Estonian market and fulfil their recovery obligation through a licensed packaging recovery organisation (taaskasutusorganisatsioon) are exempt from paying the duty itself, though a declaration/registration duty may still apply -- this distinction needs a follow-up check with a real browser against emta.ee.
E-commerce and other companies that import or package goods and place packaging on the Estonian market without full coverage from a recovery organisation contract.
Next: 31 October 2026then 31 January 2027, 30 April 2027
Estonia-registered companies selling goods or digital/other services to consumers in other EU member states whose combined cross-border B2C turnover exceeds €10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.
Grace period introduced by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus
Providers of generative AI products released before August 2026 that have not yet implemented watermarking; any business deploying image or video generators.
Any platform that organises work performed by individuals through an app or website (delivery, ride-hailing, cleaning, freelance marketplaces), including small platforms; only Italy and Spain had draft laws by mid-2026.
Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.
24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'
No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC/onboarding should prepare to accept wallet-based identification.
PROPOSED, not adopted: the Ministry of Finance published a notice of intent (väljatöötamiskavatsus) to amend the Käibemaksuseadus (VAT Act) to require e-invoices for VAT-registered B2B transactions and remove the current €1,000 threshold for declaring individual transactions in the VAT return annex, targeting entry into force from 2027. As of 2026-09-08 this is still an early-stage draft notice, not a bill submitted to the Riigikogu — do not treat 2027 as confirmed.
All Estonian VAT-registered businesses issuing or receiving domestic B2B invoices, if and when the amendment is adopted.
PROPOSED, not confirmed: the 2023 good-faith agreement between the Ministry of Economic Affairs and Communications, the Estonian Trade Union Confederation and the Estonian Employers' Confederation targets a minimum wage equal to 50% of the average gross wage by 2027 (stepped: 42.5% in 2024, 45% in 2025, 47.5% in 2026). No euro figure or effective date for 2027 has been agreed as of 2026-09-08; the 2026 figure itself was only settled via state conciliation in February 2026 (effective April, not January), so the 2027 timeline is uncertain.
Every employer in Estonia with staff on or near the minimum wage.
All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.
Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.
Manufacturers and importers of EV batteries, light-means-of-transport batteries (e-bikes, scooters) and industrial batteries above 2 kWh, and of products built with them (e-bikes, energy-storage systems, forklifts, EVs); distributors must check the QR code is present. Ordinary consumer batteries (e.g. AA/AAA, phone or laptop batteries) and products containing only those are out of scope.
Next: 31 March 2027then 31 March 2028, 31 March 2029
Any business that packages goods for the Estonian market or imports packaged goods, from micro-companies upward; audit exemption only applies below 20 tonnes/year.
Next: 30 June 2027then 30 June 2028, 30 June 2029
All Estonia-registered companies (OÜ, AS and other commercial entities), including micro and small companies with simplified reporting.
Confidence: likely, not independently confirmed this session -- rik.ee's beneficial-owners page and business-register root returned 404/500 to this session's fetches. Beneficial-owner data confirmation is generally handled together with the annual report submission in the e-Business Register, hence the same 30 June date as ee-annual-report-yearly; treat this as a distinct required action (confirming/updating the UBO register entry) rather than a separate calendar deadline. The penalty figure below is as stated by the source Gemini audit and was not independently verified from a primary rik.ee/riigiteataja source this session -- recommend a follow-up real-browser check before publishing a specific euro amount.
Next: 30 June 2027then 30 June 2028, 30 June 2029
All companies (OU, AS, etc.) registered in the Estonian commercial register.
Postponed by Regulation (EU) 2025/2650; micro/small primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors/flags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.
ONLY micro and small importers, wood and furniture makers, coffee roasters, chocolate makers, printers and retailers that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports/exports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods (even one that also imports batteries) is out of scope even though the sector/flag tags below cannot fully exclude that profile.
Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09
Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.
Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.
Definitive period started 2026-01-01; importers above 50 tonnes/year had to apply for authorised CBAM declarant status by 2026-03-31. Declaration deadline per the 2025 CBAM simplification regulation – confirm with your national CBAM authority
Any business importing the listed goods from outside the EU, including small manufacturers, construction firms and traders buying steel or aluminium products directly from non-EU suppliers.
Reporting obligation applies from 2026-01-01; the Commission states the first report is due within nine months after the end of 2026 – national laws may set an earlier date (e.g. 31 January), check your Member State
Any business that provides crypto exchange, transfer or custody services to EU customers, including MiCA-authorised firms and non-EU providers serving EU users.
Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)
Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.
Manufacturers, importers and distributors that place a 'product with digital elements' on the EU market as a distinct product — connected hardware, distributable/installable software, firmware, and client apps a manufacturer ships with a device — including IoT makers and app developers. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.
Any business that places products on the EU market or exports from it — manufacturers, importers and distributors of any size — with the highest practical exposure for importers sourcing from regions or sectors with documented forced-labour risk.
36 months after the implementing regulations (Art. 5f Reg. 2024/1183); exact national enforcement dates may vary
Regulated service providers in finance, telecom, energy, health, transport and large platforms, of any size.
Indicative. Per the Commission's ESPR working plan 2025-2030 delegated acts are targeted for iron & steel in 2026 and textiles, tyres and aluminium in 2027; obligations typically apply ~18 months after adoption. As of August 2026 no delegated act has been adopted
Manufacturers, importers and brands of the first product groups, especially clothing, footwear, steel products, tyres and furniture; retailers will need to display DPP information.
Placeholder – no application date exists. Commission proposal COM(2023) 533 remains open: Parliament adopted its position in April 2024, but the file is classified 'Blocked' by the European Parliament's Legislative Train Schedule (no Council progress for 9+ months, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure tracker — not withdrawn, despite some secondary sources claiming so. Existing Directive 2011/7/EU (60-day default) continues to apply.
All businesses, especially SMEs supplying larger customers on long payment terms.
Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01
Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.
Postponed from 2027-08-02 by the Digital Omnibus on AI (Reg. 2026/1744)
Manufacturers and importers of physical products with AI safety functions, and their software suppliers.
Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.
Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.
Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.
Regulation (EU) 2025/2509 published OJ 2025-12-12, in force 2026-01-01, applies after a 4.5-year transition; toys placed on the market before that date may continue to be sold
Toy manufacturers, importers, distributors and online sellers/marketplaces, of any size.
Businesses operating in several EU countries with different national e-invoicing regimes.
Anyone who places packaged products on the EU market: manufacturers, importers, distributors, online sellers and fulfilment providers, regardless of size.
Kept at 2026-08-02 by the Digital Omnibus on AI; only the marking/detection duty for systems already on the market before this date is deferred to 2026-12-02
Any company that offers a customer-facing chatbot, generates synthetic media or text for the public, or uses emotion recognition or biometric categorisation.
Manufacturers and importers of the covered product groups, and all retailers selling them to consumers.
Commission Regulation (EU) 2023/1545 amending Regulation (EC) 1223/2009. New products placed on the market from 2026-07-31 must comply; products already placed on the market before that date may continue to be sold (sell-through) until 2028-07-31.
Manufacturers, importers and 'responsible persons' for cosmetic products sold in the EU (skincare, haircare, fragrance, make-up, toiletries) — cosmetics have their own sectoral regime and are not covered by the General Product Safety Regulation.
Council Regulation (EU) 2026/382 (adopted 2026-02-11, OJ 2026-02-18) deletes the customs duty exemption for consignments up to €150 and imposes a transitional flat duty of €3 per item from 2026-07-01 until 2028-07-01, when the EU Customs Data Hub is due to apply normal, item-specific tariffs instead.
Online sellers and marketplaces that ship low-value parcels directly to EU consumers from outside the EU, and the consumers who receive them; does not affect goods already inside the EU or ordinary B2B shipments cleared through full customs declarations.
Directive (EU) 2023/970, Arts. 5 and 7 (transposition deadline: Art. 34). These baseline duties carry no employer-size threshold, unlike Art. 9's gender-pay-gap-report duty, which only binds employers with 100+ staff (see pay-transparency-first-gender-pay-gap-report).
Every employer with at least one worker in an EU country, including micro and small companies — unlike the gender-pay-gap-reporting duty, these baseline duties are not limited to larger employers.
Set by government regulation following the 17 February 2026 collective agreement between the Estonian Trade Union Confederation (EAKL) and the Estonian Employers' Confederation, reached via a state conciliator after the parties failed to agree directly. Unusually takes effect 1 April 2026 rather than 1 January; up from €886/month (2025) to €946/month, €5.67/hour.
Every employer in Estonia with staff on or near the minimum wage, including part-time employees whose pro-rata pay is based on it.
Banks and payment institutions directly; every business that pays or gets paid by bank transfer is affected because payments with a name/IBAN mismatch now trigger warnings and may be delayed.
Commission (AI Office) enforcement powers only from 2026-08-02; models placed on the market before 2025-08-02 have until 2027-08-02
Companies that train or substantially fine-tune general-purpose AI models and place them on the EU market. Businesses merely using such models via API are not GPAI providers.
Amendment to the Raamatupidamise seadus (Accounting Act, RPS §71 lg 7), passed by the Riigikogu on 18 September 2024, in force since 2025-07-01. A separate, wider mandatory B2B e-invoicing regime (removing the VAT return's €1,000 threshold) is only at the draft notice-of-intent stage as of 2026-09-08, targeting 2027-01-01 — not yet adopted (see ee-einvoicing-b2b-mandate-2027-proposed).
All Estonian businesses selling to companies or public bodies registered as e-invoice recipients; sellers must be able to comply on request.
The Toodete ja teenuste ligipääsetavuse seadus (Products and Services Accessibility Act) was adopted by the Riigikogu on 30 May 2022 and formally entered into force on 28 June 2022, but its substantive requirements only apply from 28 June 2025, transposing the European Accessibility Act (EU) 2019/882. A transition period for products/services already placed or contracted before that date runs until 28 June 2030. Already in force, but TTJA market-surveillance activity is expected to intensify through 2026-2028, which is why this is included as a live obligation.
Small, medium and large companies offering in-scope products or services (especially e-commerce, banking, transport, telecom, media) in Estonia; microenterprises under the size/turnover threshold are exempt.
Microenterprises (fewer than 10 staff and turnover or balance sheet ≤€2m) providing the listed services are exempt from the EAA; microenterprises manufacturing the listed physical products are not. Beyond that: any business selling to consumers online or providing the listed services in the EU — small, medium and large service providers, and product manufacturers of any size.
In force since 2025-02-02; the Digital Omnibus on AI (Reg. 2026/1744, in force 2026-07-27) softened Art. 4 to a duty to support AI literacy rather than guarantee it
Any business that develops or uses AI systems in the EU, including ordinary firms using AI chatbots, recruiting tools or analytics.
Manufacturers, importers, distributors, online sellers and marketplaces of non-food consumer products, whatever their size.
Directive (EU) 2022/2041, Art. 17(1) transposition deadline. On 2025-11-11 the Court of Justice (Case C-19/23, Denmark v Parliament and Council) annulled Art. 5(2) and part of Art. 5(3) — the mandatory adequacy-reference criteria and the no-decrease rule for automatic indexation — as exceeding EU competence over pay under Art. 153(5) TFEU. Arts. 4, 5(1), 5(4)-(6) and 6 remain valid.
Not a direct compliance duty for individual companies; relevant background for any business affected by a national statutory minimum wage or by collective-bargaining coverage rules, and for anyone relying on the Directive's adequacy criteria as settled law after the partial annulment.
Any business offering an online intermediary service to users in the EU: hosting user content, running a marketplace or listings feature, an app store, a search engine, a social network. A micro or small enterprise (fewer than 50 staff, turnover/balance sheet under EUR 10M) is exempt from the Section 3 transparency, recommender-system and advertising duties, and keeps that exemption for a further 12 months after it stops qualifying. A company that only sells its own goods or services online, without hosting third-party content or listings (a typical single-vendor e-commerce store or a SaaS product), is generally not itself an 'intermediary service' under the DSA at all.
We email you 7 days before each deadline on your timeline, free. Pro adds reminders 30 and 1 day ahead, plus an alert whenever a date moves.
No spam. Double opt-in; unsubscribe any time with one click. Privacy
From €5 / month or €49 / year, excl. VAT. Billed by Stripe, cancel any time.
See Pro plansThe registry is a curated dataset of 165 deadlines compiled on 7 September 2026 from official sources (EUR-Lex, the European Commission, national authorities), with law-firm explainers as a secondary source; every entry shows its sources and a "last verified" date. Dates can move (the Digital Omnibus is a live example), so entries are re-verified manually at least monthly and whenever a change is announced, and status badges tell you whether a date is confirmed, proposed, delayed or already in force. Spotted an error? Email hello@eudeadlines.eu · more about the data.
Show your clients or members the deadlines for this profile. Paste this snippet anywhere HTML is allowed.