Every EU compliance deadline that applies to your company, on one timeline.

Estonia: IOSS special scheme VAT return due by the end of the following month

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: 31 October 2026then 30 November 2026, 31 December 2026

E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.

Estonia: OSS quarterly VAT return due by the end of the following month

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.

Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th

Next: 10 November 2026then 10 December 2026, 10 January 2027

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.

Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th

Next: 10 November 2026then 10 December 2026, 10 January 2027

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.

Estonia: Intrastat report on dispatches of goods to other EU member states due by the 14th

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.

Next: 14 November 2026then 14 December 2026, 14 January 2027

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.

Estonia: VAT return (KMD) filing and VAT payment due by the 20th

Next: 20 November 2026then 20 December 2026, 20 January 2027

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.

Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th

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.

Next: 20 November 2026then 20 December 2026, 20 January 2027

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).

AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators

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.

Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally

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.

New Product Liability Directive applies: strict liability extends to software, AI and digital services

Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.

EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it

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.

Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly

Verified 2026-10-01 on EMTA's packaging page: "Pakendiaktsiisi maksukohustuse tekkimisel peab aktsiisimaksja Maksu- ja Tolliametile esitama maksustamisperioodi kohta aktsiisideklaratsiooni maksustamisperioodile järgneva kuu 15. päevaks", with the tax period being a calendar quarter. A business that has transferred its obligations to a licensed packaging recovery organisation (PakAS § 11¹) does not file this itself; for the recovery organisation the period is the calendar year.

Next: 15 January 2027then 15 April 2027, 15 July 2027

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.

Estonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027

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.

Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage

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.

Data Act: cloud providers must stop charging switching and data-egress fees

All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.

Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software

Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.

Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh

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.

Estonia: annual packaging report (pakendiaruanne) due 31 March

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.

Estonia: annual report (majandusaasta aruanne) filing deadline to the business register

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.

Estonia: annual confirmation/update of beneficial owner (UBO) data in the business register

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.

EU Deforestation Regulation: due diligence applies for micro and small enterprises

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.

Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)

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.

AI Act: GPAI models placed on the market before August 2025 must comply

Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.

CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers

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.

DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

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.

AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)

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.

CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products

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.

Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour

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.

EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification

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.

ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)

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.

Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

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.

ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration

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.

AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)

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.

PPWR: minimum recycled content in plastic packaging and bans on certain single-use formats

Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.

European Accessibility Act: end of transition for legacy service contracts and self-service terminals

Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.

ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions

Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.

New Toy Safety Regulation applies: digital product passport replaces the declaration of conformity, stricter chemical rules

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.

ViDA: national e-invoicing/reporting systems must be interoperable with the EU standard

Businesses operating in several EU countries with different national e-invoicing regimes.