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/
 ?c=EE&s=small&f=employs_staff
BEGIN:VEVENT
UID:ee-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T020755Z
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\nWho is affected: Any Estonia-registered company that d
 istributes dividends or other profit in a given month\; companies that ret
 ain all profit and never distribute have no filing under this obligation.\
 n\nWhat to do: When paying dividends or another profit distribution\, calc
 ulate the 22/78 income tax on the distribution\, then file TSD Annex 7 tog
 ether with form INF 1 listing the recipients\, and pay the tax due\, by th
 e 10th of the month following payment.\n\nPenalty: 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 t
 o submit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Confirmed\
 nhttps://eudeadlines.eu/deadline/ee-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/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:20260909T020755Z
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\nWho is affected: Every Estonia-registered company that pays sal
 ary\, board member remuneration or other reportable employment income in a
  given month (including a single-person OÜ paying its own board member fe
 e)\; no TSD is due for a month with no such payments.\n\nWhat to do: Calcu
 late and withhold income tax\, social tax\, unemployment insurance and fun
 ded pension contributions on payments made in the month\, then file form T
 SD and pay the amounts due via e-MTA by the 10th of the following month. F
 rom October 2026\, submit TSD Annex 1/2 wage data via the new file format 
 or directly from accounting software rather than the old CSV upload (CSV s
 tays supported as a transitional option through end of 2027).\n\nPenalty: 
 Interest (intress) of 0.06% of the unpaid amount per day under Maksukorral
 duse seadus §117 lg 1\; a fine of up to €32\,000 for a legal person tha
 t intentionally fails to submit or falsifies tax data under §153¹ lg 2.\
 n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/ee-tsd-monthly
URL:https://eudeadlines.eu/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:20260909T020755Z
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\nWho is affec
 ted: Any Estonia-registered company whose taxable turnover exceeds the €
 40\,000 mandatory registration threshold (calculated from 1 January)\, plu
 s any company that registers voluntarily below that threshold\; the monthl
 y taxation period applies to all VAT-registered persons.\n\nWhat to do: Fi
 le the KMD (and KMD INF annex\, required once invoices to a single busines
 s 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 appr
 oaching €40\,000 for the year\, register as a VAT payer within 3 working
  days of crossing the threshold.\n\nPenalty: Interest (intress) of 0.06% o
 f the unpaid amount per day under Maksukorralduse seadus §117 lg 1\; a fi
 ne of up to €32\,000 for a legal person that intentionally fails to subm
 it or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Confirmed\nhttps
 ://eudeadlines.eu/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/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:20260909T020755Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: presumption of employment and algorithmic-
 management rules must apply nationally
DESCRIPTION:Directive (EU) 2024/2831 must be transposed by 2 December 2026.
  Digital labour platforms face a rebuttable presumption that their workers
  are employees where the platform controls the work\, must be transparent 
 about automated monitoring and decision systems\, keep humans in the loop 
 for decisions like account suspension\, and may not process certain person
 al data (emotions\, private chats).\n\nWho is affected: Any platform that 
 organises work performed by individuals through an app or website (deliver
 y\, ride-hailing\, cleaning\, freelance marketplaces)\, including small pl
 atforms\; only Italy and Spain had draft laws by mid-2026.\n\nWhat to do: 
 Assess whether your contractors would be presumed employees under the nati
 onal test and budget for reclassification. Document every automated system
  that affects pay\, tasks or access\, prepare worker-facing explanations\,
  and set up human review of significant decisions. Track your Member State
 's transposition law.\n\nPenalty: Set nationally\; reclassification costs 
 and back-payments of social contributions\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/deadline/platform-work-directive-transposition
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: presumption of employment and algorith
 mic-management rules must apply nationally — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: presumption of employment and algorith
 mic-management rules must apply nationally — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-minimum-wage-2027-proposed@eudeadlines.eu
DTSTAMP:20260909T020755Z
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\nWho is affected: Every employer i
 n Estonia with staff on or near the minimum wage.\n\nWhat to do: Do not up
 date payroll yet for a specific 2027 figure. Track the negotiation round b
 etween the Estonian Trade Union Confederation\, the Estonian Employers' Co
 nfederation and the Ministry of Economic Affairs and Communications (mkm.e
 e) for the confirmed 2027 figure and effective date.\n\n\nNote: PROPOSED\,
  not confirmed: the 2023 good-faith agreement between the Ministry of Econ
 omic Affairs and Communications\, the Estonian Trade Union Confederation a
 nd the Estonian Employers' Confederation targets a minimum wage equal to 5
 0% 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 agre
 ed as of 2026-09-08\; the 2026 figure itself was only settled via state co
 nciliation in February 2026 (effective April\, not January)\, so the 2027 
 timeline is uncertain.\n\nStatus: Proposed\nhttps://eudeadlines.eu/deadlin
 e/ee-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/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:20260909T020755Z
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\nWho is affected: All Estonia-registered co
 mpanies (OÜ\, AS and other commercial entities)\, including micro and sma
 ll companies with simplified reporting.\n\nWhat to do: Close the books\, g
 et the report approved by shareholders/members\, and file electronically v
 ia the e-Business Register (ariregister.rik.ee) within 6 months of financi
 al year end. Include an auditor's report or review opinion if required by 
 size thresholds or your articles of association.\n\nPenalty: Fines under 
 Äriseadustik §71 can be imposed without prior warning for late/non-submi
 ssion\; after prolonged non-submission the Business Register can start com
 pulsory dissolution/deletion proceedings under §60.\n\n\nStatus: Confirme
 d\nhttps://eudeadlines.eu/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/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:20260909T020755Z
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\
 nWho is affected: All companies (OU\, AS\, etc.) registered in the Estonia
 n commercial register.\n\nWhat to do: Review and confirm or update benefic
 ial owner data in the e-Business Register (ariregister.rik.ee) when filing
  the annual report\, and immediately whenever beneficial ownership changes
 .\n\nPenalty: Fine\; exact statutory maximum not independently confirmed t
 his session (source audit cites up to EUR 400\,000 under the AML Act for r
 egistered entities failing to maintain accurate beneficial-owner data).\n\
 nNote: Confidence: likely\, not independently confirmed this session -- ri
 k.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 Regi
 ster\, 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-u
 p real-browser check before publishing a specific euro amount.\n\nStatus: 
 Confirmed\nhttps://eudeadlines.eu/deadline/ee-ubo-annual-confirmation
URL:https://eudeadlines.eu/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:20260909T020755Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: high-risk AI obligations for Annex III use cases (HR\, cred
 it\, education\, biometrics\, critical infrastructure)
DESCRIPTION:AI used for recruiting and managing workers\, credit scoring\, 
 insurance pricing\, education admissions\, biometric identification\, crit
 ical infrastructure and law enforcement becomes 'high-risk'. Providers nee
 d a risk-management system\, data governance\, technical documentation\, l
 ogging\, human oversight and a conformity assessment\; deployers must use 
 the systems as instructed\, keep logs and inform affected people.\n\nWho i
 s affected: Companies building such AI systems\, and any employer or lende
 r that uses them (deployer duties)\, regardless of size. SMEs get simplifi
 ed documentation templates.\n\nWhat to do: Map every AI system you build o
 r use against Annex III. For in-scope systems\, start a compliance file no
 w: intended purpose\, risk assessment\, training-data description\, human-
 oversight design\, accuracy and cybersecurity testing. Deployers: get prov
 ider documentation\, appoint a human overseer\, and prepare worker informa
 tion notices. Register systems in the EU database before use.\n\nPenalty: 
 Up to €15M or 3% of worldwide turnover (SMEs: lower of the two)\n\nNote:
  Postponed from 2026-08-02 by the Digital Omnibus on AI\, Regulation (EU) 
 2026/1744 (OJ 2026-07-24\, in force 2026-07-27)\n\nStatus: Delayed\nhttps:
 //eudeadlines.eu/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk AI obligations for Annex III use cases (HR\, 
 credit\, education\, biometrics\, critical infrastructure) — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk AI obligations for Annex III use cases (HR\, 
 credit\, education\, biometrics\, critical infrastructure) — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR