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/
 fr?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\nQui est concerné: 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\nQue faire: When paying dividends or another profit distribution\, cal
 culate the 22/78 income tax on the distribution\, then file TSD Annex 7 to
 gether with form INF 1 listing the recipients\, and pay the tax due\, by t
 he 10th of the month following payment.\n\nSanction: 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: Confirm
 ée\nhttps://eudeadlines.eu/fr/deadline/ee-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/fr/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:20260909T020740Z
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\nQui est concerné: 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\nQue faire: Calc
 ulate and withhold income tax\, social tax\, unemployment insurance and fu
 nded 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 month. 
 From 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 
 stays supported as a transitional option through end of 2027).\n\nSanction
 : Interest (intress) of 0.06% of the unpaid amount per day under Maksukorr
 alduse seadus §117 lg 1\; a fine of up to €32\,000 for a legal person t
 hat intentionally fails to submit or falsifies tax data under §153¹ lg 2
 .\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-tsd-month
 ly
URL:https://eudeadlines.eu/fr/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:20260909T020740Z
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\nQui est conc
 erné: 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\nQue faire: 
 File the KMD (and KMD INF annex\, required once invoices to a single busin
 ess partner reach €1\,000 net in the period) via e-MTA and pay any VAT d
 ue by the 20th of the month following the taxable month. If turnover is ap
 proaching €40\,000 for the year\, register as a VAT payer within 3 worki
 ng days of crossing the threshold.\n\nSanction: 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 s
 ubmit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Confirmée\nh
 ttps://eudeadlines.eu/fr/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/fr/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:20260909T020740Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Directive sur le travail via une plateform
 e : la présomption de salariat et les règles de gestion algorithmique do
 ivent s'appliquer au niveau national
DESCRIPTION:La directive (UE) 2024/2831 doit être transposée au plus tard
  le 2 décembre 2026. Les plateformes de travail numériques sont soumises
  à une présomption réfragable de salariat de leurs travailleurs lorsque
  la plateforme contrôle le travail\, doivent être transparentes sur leur
 s systèmes automatisés de surveillance et de décision\, garantir une in
 tervention humaine pour des décisions telles que la suspension de compte\
 , et ne peuvent pas traiter certaines données à caractère personnel (é
 motions\, conversations privées).\n\nQui est concerné: Toute plateforme 
 qui organise un travail effectué par des personnes via une application ou
  un site web (livraison\, VTC\, ménage\, places de marché de freelances)
 \, y compris les petites plateformes \; à la mi-2026\, seules l'Italie et
  l'Espagne disposaient de projets de loi.\n\nQue faire: Évaluez si vos pr
 estataires seraient présumés salariés au regard du critère national et
  budgétez une requalification. Documentez chaque système automatisé qui
  influe sur la rémunération\, les tâches ou l'accès\, préparez des ex
 plications à destination des travailleurs et mettez en place une révisio
 n humaine des décisions importantes. Suivez la loi de transposition de vo
 tre État membre.\n\nSanction: Fixée au niveau national \; coûts de requ
 alification et rappels de cotisations sociales\n\n\nStatus: Confirmée\nht
 tps://eudeadlines.eu/fr/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/fr/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-minimum-wage-2027-proposed@eudeadlines.eu
DTSTAMP:20260909T020740Z
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\nQui est concerné: Every employer
  in Estonia with staff on or near the minimum wage.\n\nQue faire: Do not u
 pdate payroll yet for a specific 2027 figure. Track the negotiation round 
 between the Estonian Trade Union Confederation\, the Estonian Employers' C
 onfederation and the Ministry of Economic Affairs and Communications (mkm.
 ee) for the confirmed 2027 figure and effective date.\n\n\nNote sur la dat
 e : PROPOSED\, not confirmed: the 2023 good-faith agreement between the Mi
 nistry of Economic Affairs and Communications\, the Estonian Trade Union C
 onfederation and the Estonian Employers' Confederation targets a minimum w
 age 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 settle
 d via state conciliation in February 2026 (effective April\, not January)\
 , so the 2027 timeline is uncertain.\n\nStatus: Proposée\nhttps://eudeadl
 ines.eu/fr/deadline/ee-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/fr/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:20260909T020740Z
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\nQui est concerné: All Estonia-registered 
 companies (OÜ\, AS and other commercial entities)\, including micro and s
 mall companies with simplified reporting.\n\nQue faire: Close the books\, 
 get the report approved by shareholders/members\, and file electronically 
 via the e-Business Register (ariregister.rik.ee) within 6 months of financ
 ial year end. Include an auditor's report or review opinion if required by
  size thresholds or your articles of association.\n\nSanction: Fines under
  Äriseadustik §71 can be imposed without prior warning for late/non-subm
 ission\; after prolonged non-submission the Business Register can start co
 mpulsory dissolution/deletion proceedings under §60.\n\n\nStatus: Confirm
 ée\nhttps://eudeadlines.eu/fr/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/fr/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:20260909T020740Z
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\
 nQui est concerné: All companies (OU\, AS\, etc.) registered in the Eston
 ian commercial register.\n\nQue faire: Review and confirm or update benefi
 cial owner data in the e-Business Register (ariregister.rik.ee) when filin
 g the annual report\, and immediately whenever beneficial ownership change
 s.\n\nSanction: Fine\; exact statutory maximum not independently confirmed
  this session (source audit cites up to EUR 400\,000 under the AML Act for
  registered entities failing to maintain accurate beneficial-owner data).\
 n\nNote sur la date : Confidence: likely\, not independently confirmed thi
 s session -- rik.ee's beneficial-owners page and business-register root re
 turned 404/500 to this session's fetches. Beneficial-owner data confirmati
 on is generally handled together with the annual report submission in the 
 e-Business Register\, hence the same 30 June date as ee-annual-report-year
 ly\; treat this as a distinct required action (confirming/updating the UBO
  register entry) rather than a separate calendar deadline. The penalty fig
 ure below is as stated by the source Gemini audit and was not independentl
 y verified from a primary rik.ee/riigiteataja source this session -- recom
 mend a follow-up real-browser check before publishing a specific euro amou
 nt.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-ubo-annua
 l-confirmation
URL:https://eudeadlines.eu/fr/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:20260909T020740Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act : obligations relatives aux systèmes d'IA à haut risque po
 ur les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biométrie
 \, infrastructures critiques)
DESCRIPTION:L'IA utilisée pour le recrutement et la gestion des travailleu
 rs\, l'évaluation de la solvabilité\, la tarification des assurances\, l
 'admission dans l'enseignement\, l'identification biométrique\, les infra
 structures critiques et le maintien de l'ordre devient « à haut risque 
 ». Les fournisseurs doivent disposer d'un système de gestion des risques
 \, d'une gouvernance des données\, d'une documentation technique\, d'une 
 journalisation\, d'un contrôle humain et d'une évaluation de la conformi
 té \; les déployeurs doivent utiliser les systèmes conformément aux in
 structions\, conserver les journaux et informer les personnes concernées.
 \n\nQui est concerné: Les entreprises qui développent de tels systèmes 
 d'IA\, ainsi que tout employeur ou prêteur qui les utilise (obligations d
 es déployeurs)\, quelle que soit sa taille. Les PME bénéficient de mod
 èles de documentation simplifiés.\n\nQue faire: Recensez chaque système
  d'IA que vous développez ou utilisez au regard de l'annexe III. Pour les
  systèmes concernés\, ouvrez dès maintenant un dossier de conformité :
  destination\, analyse des risques\, description des données d'entraînem
 ent\, conception du contrôle humain\, tests d'exactitude et de cybersécu
 rité. Déployeurs : obtenez la documentation du fournisseur\, désignez u
 n responsable du contrôle humain et préparez les notices d'information d
 es travailleurs. Enregistrez les systèmes dans la base de données de l'U
 E avant utilisation.\n\nSanction: Jusqu'à 15 M€ ou 3 % du chiffre d'aff
 aires mondial (PME : le montant le plus bas des deux)\n\nNote sur la date 
 : Reporté du 2026-08-02 par le Digital Omnibus sur l'IA\, règlement (UE)
  2026/1744 (JO du 2026-07-24\, en vigueur le 2026-07-27)\n\nStatus: Report
 ée\nhttps://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR