BEGIN:VCALENDAR VERSION:2.0 PRODID:-//EU Deadline Radar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:EU Deadline Radar (Estonia\, small) NAME:EU Deadline Radar (Estonia\, small) X-WR-CALDESC:Compliance deadlines for your profile. https://eudeadlines.eu/ de?c=EE&s=small&f=employs_staff BEGIN:VEVENT UID:ee-cit-distributed-profit-monthly@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20260910 DTEND;VALUE=DATE:20260911 SUMMARY:Estonia corporate income tax on distributed profit: Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th RRULE:FREQ=MONTHLY;BYMONTHDAY=10 DESCRIPTION:Because Estonia taxes company profit only on distribution rathe r than annually\, a resident company that pays out dividends or other prof it distributions must declare and pay income tax (currently 22/78 of the n et distribution) via TSD Annex 7 together with form INF 1 (recipients of d ividends and equity payments) by the 10th day of the month following the m onth of payment.\n\nWer betroffen ist: Any Estonia-registered company that distributes dividends or other profit in a given month\; companies that r etain all profit and never distribute have no filing under this obligation .\n\nWas zu tun ist: When paying dividends or another profit distribution\ , calculate the 22/78 income tax on the distribution\, then file TSD Annex 7 together with form INF 1 listing the recipients\, and pay the tax due\, by the 10th of the month following payment.\n\nSanktion: Interest (intres s) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §11 7 lg 1\; a fine of up to €32\,000 for a legal person that intentionally fails to submit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Bes tätigt\nhttps://eudeadlines.eu/de/deadline/ee-cit-distributed-profit-mont hly URL:https://eudeadlines.eu/de/deadline/ee-cit-distributed-profit-monthly CATEGORIES:EE,Estonia corporate income tax on distributed profit LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia corporate income tax on distributed profit: Estonia: in come tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia corporate income tax on distributed profit: Estonia: in come tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:ee-tsd-monthly@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20260910 DTEND;VALUE=DATE:20260911 SUMMARY:Estonia TSD (income and social tax declaration): Estonia: TSD decla ration and payment of income tax\, social tax\, unemployment insurance and funded pension contributions due by the 10th RRULE:FREQ=MONTHLY;BYMONTHDAY=10 DESCRIPTION:Employers and companies that made payments subject to income ta x\, social tax\, unemployment insurance contributions or the mandatory fun ded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the fo llowing month. From 1 October 2026 the way TSD Annexes 1 and 2 data is sub mitted (file format\, and machine-to-machine submission direct from accoun ting software) changes\, but the 10th-of-the-month deadline itself is unaf fected.\n\nWer betroffen ist: Every Estonia-registered company that pays s alary\, 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.\n\nWas zu tun ist: Calculate and withhold income tax\, social tax\, unemployment insurance a nd funded pension contributions on payments made in the month\, then file form TSD and pay the amounts due via e-MTA by the 10th of the following mo nth. From October 2026\, submit TSD Annex 1/2 wage data via the new file f ormat or directly from accounting software rather than the old CSV upload (CSV stays supported as a transitional option through end of 2027).\n\nSan ktion: Interest (intress) of 0.06% of the unpaid amount per day under Maks ukorralduse seadus §117 lg 1\; a fine of up to €32\,000 for a legal per son that intentionally fails to submit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/ee-tsd- monthly URL:https://eudeadlines.eu/de/deadline/ee-tsd-monthly CATEGORIES:EE,Estonia TSD (income and social tax declaration) LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia TSD (income and social tax declaration): Estonia: TSD d eclaration and payment of income tax\, social tax\, unemployment insurance and funded pension contributions due by the 10th — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia TSD (income and social tax declaration): Estonia: TSD d eclaration and payment of income tax\, social tax\, unemployment insurance and funded pension contributions due by the 10th — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:ee-vat-return-monthly@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20260920 DTEND;VALUE=DATE:20260921 SUMMARY:Estonia KMD (VAT return): Estonia: VAT return (KMD) filing and VAT payment due by the 20th RRULE:FREQ=MONTHLY;BYMONTHDAY=20 DESCRIPTION:VAT-registered businesses in Estonia must submit their VAT retu rn (form KMD\, with the KMD INF annex where applicable) to the Tax and Cus toms Board (EMTA) and pay any VAT due by the 20th day of the month followi ng the taxable period\, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estoni a exceeds €40\,000 since the start of the calendar year.\n\nWer betroffe n ist: 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 mon thly taxation period applies to all VAT-registered persons.\n\nWas zu tun ist: File the KMD (and KMD INF annex\, required once invoices to a single business partner reach €1\,000 net in the period) via e-MTA and pay any VAT due by the 20th of the month following the taxable month. If turnover is approaching €40\,000 for the year\, register as a VAT payer within 3 working days of crossing the threshold.\n\nSanktion: Interest (intress) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §117 lg 1\; a fine of up to €32\,000 for a legal person that intentionally fails to submit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Bestäti gt\nhttps://eudeadlines.eu/de/deadline/ee-vat-return-monthly URL:https://eudeadlines.eu/de/deadline/ee-vat-return-monthly CATEGORIES:EE,Estonia KMD (VAT return) LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia KMD (VAT return): Estonia: VAT return (KMD) filing and VAT payment due by the 20th — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia KMD (VAT return): Estonia: VAT return (KMD) filing and VAT payment due by the 20th — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:platform-work-directive-transposition@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20261202 DTEND;VALUE=DATE:20261203 SUMMARY:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäftigung svermutung und Regeln zum algorithmischen Management müssen national gelt en DESCRIPTION:Die Richtlinie (EU) 2024/2831 muss bis zum 2. Dezember 2026 umg esetzt werden. Für digitale Arbeitsplattformen gilt eine widerlegbare Ver mutung\, dass ihre Beschäftigten Arbeitnehmer sind\, wenn die Plattform d ie Arbeit steuert\; sie müssen transparent über automatisierte Überwach ungs- und Entscheidungssysteme informieren\, bei Entscheidungen wie Kontos perrungen Menschen einbeziehen und dürfen bestimmte personenbezogene Date n (Emotionen\, private Chats) nicht verarbeiten.\n\nWer betroffen ist: Jed e Plattform\, die von Einzelpersonen erbrachte Arbeit über eine App oder Website organisiert (Lieferdienste\, Fahrdienstvermittlung\, Reinigung\, F reelancer-Marktplätze)\, einschließlich kleiner Plattformen\; bis Mitte 2026 hatten nur Italien und Spanien Gesetzentwürfe.\n\nWas zu tun ist: Be urteilen Sie\, ob Ihre Auftragnehmer nach dem nationalen Test als Arbeitne hmer gelten würden\, und budgetieren Sie eine Neueinstufung. Dokumentiere n Sie jedes automatisierte System\, das Vergütung\, Aufgaben oder Zugang beeinflusst\, bereiten Sie Erklärungen für die Beschäftigten vor und ri chten Sie eine menschliche Überprüfung wesentlicher Entscheidungen ein. Verfolgen Sie das Umsetzungsgesetz Ihres Mitgliedstaats.\n\nSanktion: Nati onal festgelegt\; Kosten der Neueinstufung und Nachzahlung von Sozialbeitr ägen\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/platform -work-directive-transposition URL:https://eudeadlines.eu/de/deadline/platform-work-directive-transpositio n CATEGORIES:EU,Platform Work Directive LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti gungsvermutung und Regeln zum algorithmischen Management müssen national gelten — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti gungsvermutung und Regeln zum algorithmischen Management müssen national gelten — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:ee-minimum-wage-2027-proposed@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:[indicative date] Estonia minimum wage: Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage DESCRIPTION:Estonia's minimum wage is due to reach 50% of the average gross wage in 2027 under a multi-year good-faith agreement\, but the exact euro amount and effective date are set by social partners each autumn/winter a nd have not yet been agreed for 2027.\n\nWer betroffen ist: Every employer in Estonia with staff on or near the minimum wage.\n\nWas zu tun ist: Do not update payroll yet for a specific 2027 figure. Track the negotiation r ound between the Estonian Trade Union Confederation\, the Estonian Employe rs' Confederation and the Ministry of Economic Affairs and Communications (mkm.ee) for the confirmed 2027 figure and effective date.\n\n\nHinweis zu m Datum: PROPOSED\, not confirmed: the 2023 good-faith agreement between t he Ministry of Economic Affairs and Communications\, the Estonian Trade Un ion Confederation and the Estonian Employers' Confederation targets a mini mum 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 s ettled via state conciliation in February 2026 (effective April\, not Janu ary)\, so the 2027 timeline is uncertain.\n\nStatus: Vorgeschlagen\nhttps: //eudeadlines.eu/de/deadline/ee-minimum-wage-2027-proposed URL:https://eudeadlines.eu/de/deadline/ee-minimum-wage-2027-proposed CATEGORIES:EE,Estonia minimum wage LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia minimum wage: Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia minimum wage: Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:ee-annual-report-yearly@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Estonia annual report filing: Estonia: annual report (majandusaasta aruanne) filing deadline to the business register RRULE:FREQ=YEARLY;BYMONTH=6;BYMONTHDAY=30 DESCRIPTION:Every company registered in Estonia must prepare\, have shareho lders/members approve\, and electronically file its annual report with the Business Register within 6 months of financial year end. Filing is done v ia the e-Business Register (e-äriregister\, run by RIK). For calendar-yea r filers that means 30 June.\n\nWer betroffen ist: All Estonia-registered companies (OÜ\, AS and other commercial entities)\, including micro and s mall companies with simplified reporting.\n\nWas zu tun ist: Close the boo ks\, get the report approved by shareholders/members\, and file electronic ally via the e-Business Register (ariregister.rik.ee) within 6 months of f inancial year end. Include an auditor's report or review opinion if requir ed by size thresholds or your articles of association.\n\nSanktion: Fines under Äriseadustik §71 can be imposed without prior warning for late/non -submission\; after prolonged non-submission the Business Register can sta rt compulsory dissolution/deletion proceedings under §60.\n\n\nStatus: Be stätigt\nhttps://eudeadlines.eu/de/deadline/ee-annual-report-yearly URL:https://eudeadlines.eu/de/deadline/ee-annual-report-yearly CATEGORIES:EE,Estonia annual report filing LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia annual report filing: Estonia: annual report (majandusa asta aruanne) filing deadline to the business register — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia annual report filing: Estonia: annual report (majandusa asta aruanne) filing deadline to the business register — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:ee-ubo-annual-confirmation@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise se adus): Estonia: annual confirmation/update of beneficial owner (UBO) data in the business register RRULE:FREQ=YEARLY;BYMONTH=6;BYMONTHDAY=30 DESCRIPTION:Estonian companies must keep their beneficial owner (ultimate b eneficial owner\, UBO) data in the e-Business Register accurate and confir m/update it\, in practice done alongside each annual report submission.\n\ nWer betroffen ist: All companies (OU\, AS\, etc.) registered in the Eston ian commercial register.\n\nWas zu tun ist: Review and confirm or update b eneficial owner data in the e-Business Register (ariregister.rik.ee) when filing the annual report\, and immediately whenever beneficial ownership c hanges.\n\nSanktion: Fine\; exact statutory maximum not independently conf irmed this session (source audit cites up to EUR 400\,000 under the AML Ac t for registered entities failing to maintain accurate beneficial-owner da ta).\n\nHinweis zum Datum: Confidence: likely\, not independently confirme d this session -- rik.ee's beneficial-owners page and business-register ro ot returned 404/500 to this session's fetches. Beneficial-owner data confi rmation 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 th e UBO register entry) rather than a separate calendar deadline. The penalt y figure below is as stated by the source Gemini audit and was not indepen dently verified from a primary rik.ee/riigiteataja source this session -- recommend a follow-up real-browser check before publishing a specific euro amount.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/ee-ubo- annual-confirmation URL:https://eudeadlines.eu/de/deadline/ee-ubo-annual-confirmation CATEGORIES:EE,Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestam ise seadus) LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamis e seadus): Estonia: annual confirmation/update of beneficial owner (UBO) d ata in the business register — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamis e seadus): Estonia: annual confirmation/update of beneficial owner (UBO) d ata in the business register — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT BEGIN:VEVENT UID:ai-act-high-risk-annex-iii@eudeadlines.eu DTSTAMP:20260909T020739Z DTSTART;VALUE=DATE:20271202 DTEND;VALUE=DATE:20271203 SUMMARY:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktur) DESCRIPTION:KI für Personalauswahl und Mitarbeiterführung\, Kreditscoring \, Versicherungstarifierung\, Zulassung zu Bildungseinrichtungen\, biometr ische Identifizierung\, kritische Infrastruktur und Strafverfolgung wird z u „Hochrisiko-KI“. Anbieter brauchen ein Risikomanagementsystem\, Date n-Governance\, technische Dokumentation\, Protokollierung\, menschliche Au fsicht und eine Konformitätsbewertung\; Betreiber müssen die Systeme gem äß Anleitung verwenden\, Protokolle aufbewahren und betroffene Personen informieren.\n\nWer betroffen ist: Unternehmen\, die solche KI-Systeme ent wickeln\, sowie jeder Arbeitgeber oder Kreditgeber\, der sie einsetzt (Bet reiberpflichten)\, unabhängig von der Größe. KMU erhalten vereinfachte Dokumentationsvorlagen.\n\nWas zu tun ist: Gleichen Sie jedes KI-System\, das Sie entwickeln oder nutzen\, mit Anhang III ab. Legen Sie für betroff ene Systeme jetzt eine Compliance-Akte an: Zweckbestimmung\, Risikobewertu ng\, Beschreibung der Trainingsdaten\, Konzept der menschlichen Aufsicht\, Tests zu Genauigkeit und Cybersicherheit. Betreiber: Beschaffen Sie die A nbieterdokumentation\, benennen Sie eine aufsichtführende Person und bere iten Sie Informationen für die Beschäftigten vor. Registrieren Sie Syste me vor der Nutzung in der EU-Datenbank.\n\nSanktion: Bis zu 15 Mio. € od er 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\nHinweis zum Datum: Vom 2026-08-02 verschoben durch den Digital Omnibus zu KI\, Verord nung (EU) 2026/1744 (ABl. 2026-07-24\, in Kraft seit 2026-07-27)\n\nStatus : Verschoben\nhttps://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-ii i URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-iii CATEGORIES:EU,EU AI Act LAST-MODIFIED:20260908T000000Z TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu r) — due in 7 days TRIGGER;VALUE=DURATION:-P6DT15H END:VALARM BEGIN:VALARM ACTION:DISPLAY DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu r) — due in 1 day TRIGGER;VALUE=DURATION:-PT15H END:VALARM END:VEVENT END:VCALENDAR