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: 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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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.
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.
Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.
Businesses operating in several EU countries with different national e-invoicing regimes.
Part of EMTA's move to transaction-based reporting: TSD wage data on 1 October 2026, a new VAT return (KMD) from 1 April 2027, and the employment register (TÖR) during 2027. Only the TSD step falls on this date.
Every Estonia-registered employer that files form TSD, and their accountants - in practice whoever submits Annexes 1 or 2 by uploading a file or through an accounting-software interface. Companies that type the data into e-MTA by hand are not forced to change: manual entry stays available, in a single wage-payments view that replaces the present Annex 1 and Annex 2 screens.
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.
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.
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.
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.
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.
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See Pro plansThe registry is a curated dataset of 166 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.
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