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/
 nl?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\nVoor wie geldt dit: Any Estonia-registered company tha
 t distributes dividends or other profit in a given month\; companies that 
 retain all profit and never distribute have no filing under this obligatio
 n.\n\nWat u moet doen: When paying dividends or another profit distributio
 n\, calculate the 22/78 income tax on the distribution\, then file TSD Ann
 ex 7 together with form INF 1 listing the recipients\, and pay the tax due
 \, by the 10th of the month following payment.\n\nSanctie: Interest (intre
 ss) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §1
 17 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: Be
 vestigd\nhttps://eudeadlines.eu/nl/deadline/ee-cit-distributed-profit-mont
 hly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Every Estonia-registered company that pays 
 salary\, board member remuneration or other reportable employment income i
 n 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\nWat u moet doe
 n: Calculate and withhold income tax\, social tax\, unemployment insurance
  and funded pension contributions on payments made in the month\, then fil
 e 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 uploa
 d (CSV stays supported as a transitional option through end of 2027).\n\nS
 anctie: Interest (intress) of 0.06% of the unpaid amount per day under Mak
 sukorralduse seadus §117 lg 1\; a fine of up to €32\,000 for a legal pe
 rson that intentionally fails to submit or falsifies tax data under §153
 ¹ lg 2.\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee-tsd
 -monthly
URL:https://eudeadlines.eu/nl/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\nVoor wie gel
 dt dit: 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\nWat u moet 
 doen: 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\nSanctie: 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: Bevestig
 d\nhttps://eudeadlines.eu/nl/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/nl/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: Richtlijn platformwerk: vermoeden van arbe
 idsrelatie en regels voor algoritmisch beheer moeten nationaal gelden
DESCRIPTION:Richtlijn (EU) 2024/2831 moet uiterlijk 2 december 2026 zijn om
 gezet. Digitale arbeidsplatforms krijgen te maken met een weerlegbaar verm
 oeden dat hun werkenden werknemers zijn wanneer het platform het werk aans
 tuurt\, moeten transparant zijn over geautomatiseerde monitoring- en beslu
 itvormingssystemen\, moeten mensen betrekken bij besluiten zoals schorsing
  van accounts en mogen bepaalde persoonsgegevens (emoties\, privéchats) n
 iet verwerken.\n\nVoor wie geldt dit: Elk platform dat werk organiseert da
 t door personen via een app of website wordt uitgevoerd (bezorging\, ritdi
 ensten\, schoonmaak\, freelancemarktplaatsen)\, inclusief kleine platforms
 \; medio 2026 hadden alleen Italië en Spanje wetsontwerpen.\n\nWat u moet
  doen: Beoordeel of uw opdrachtnemers volgens de nationale toets als werkn
 emers zouden worden vermoed en reserveer budget voor herkwalificatie. Docu
 menteer elk geautomatiseerd systeem dat invloed heeft op beloning\, taken 
 of toegang\, bereid uitleg voor werkenden voor en richt menselijke beoorde
 ling van belangrijke besluiten in. Volg de omzettingswet van uw lidstaat.\
 n\nSanctie: Nationaal vastgesteld\; kosten van herkwalificatie en naheffin
 g van sociale premies\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/de
 adline/platform-work-directive-transposition
URL:https://eudeadlines.eu/nl/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Richtlijn platformwerk: vermoeden van 
 arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Richtlijn platformwerk: vermoeden van 
 arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 
 — 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\nVoor wie geldt dit: Every employe
 r in Estonia with staff on or near the minimum wage.\n\nWat u moet doen: D
 o not update payroll yet for a specific 2027 figure. Track the negotiation
  round between the Estonian Trade Union Confederation\, the Estonian Emplo
 yers' Confederation and the Ministry of Economic Affairs and Communication
 s (mkm.ee) for the confirmed 2027 figure and effective date.\n\n\nOpmerkin
 g bij de datum: PROPOSED\, not confirmed: the 2023 good-faith agreement be
 tween the Ministry of Economic Affairs and Communications\, the Estonian T
 rade Union Confederation and the Estonian Employers' Confederation targets
  a minimum wage equal to 50% of the average gross wage by 2027 (stepped: 4
 2.5% in 2024\, 45% in 2025\, 47.5% in 2026). No euro figure or effective d
 ate 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\, n
 ot January)\, so the 2027 timeline is uncertain.\n\nStatus: Voorgesteld\nh
 ttps://eudeadlines.eu/nl/deadline/ee-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: All Estonia-registered
  companies (OÜ\, AS and other commercial entities)\, including micro and 
 small companies with simplified reporting.\n\nWat u moet doen: Close the b
 ooks\, get the report approved by shareholders/members\, and file electron
 ically via the e-Business Register (ariregister.rik.ee) within 6 months of
  financial year end. Include an auditor's report or review opinion if requ
 ired by size thresholds or your articles of association.\n\nSanctie: Fines
  under Äriseadustik §71 can be imposed without prior warning for late/no
 n-submission\; after prolonged non-submission the Business Register can st
 art compulsory dissolution/deletion proceedings under §60.\n\n\nStatus: B
 evestigd\nhttps://eudeadlines.eu/nl/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/nl/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\
 nVoor wie geldt dit: All companies (OU\, AS\, etc.) registered in the Esto
 nian commercial register.\n\nWat u moet doen: Review and confirm or update
  beneficial owner data in the e-Business Register (ariregister.rik.ee) whe
 n filing the annual report\, and immediately whenever beneficial ownership
  changes.\n\nSanctie: Fine\; exact statutory maximum not independently con
 firmed this session (source audit cites up to EUR 400\,000 under the AML A
 ct for registered entities failing to maintain accurate beneficial-owner d
 ata).\n\nOpmerking bij de datum: Confidence: likely\, not independently co
 nfirmed this session -- rik.ee's beneficial-owners page and business-regis
 ter root returned 404/500 to this session's fetches. Beneficial-owner data
  confirmation is generally handled together with the annual report submiss
 ion in the e-Business Register\, hence the same 30 June date as ee-annual-
 report-yearly\; treat this as a distinct required action (confirming/updat
 ing 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 i
 ndependently verified from a primary rik.ee/riigiteataja source this sessi
 on -- recommend a follow-up real-browser check before publishing a specifi
 c euro amount.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee
 -ubo-annual-confirmation
URL:https://eudeadlines.eu/nl/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: verplichtingen voor AI met een hoog risico voor toepassinge
 n uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke infrast
 ructuur)
DESCRIPTION:AI die wordt gebruikt voor werving en aansturing van werknemers
 \, kredietscoring\, verzekeringsprijzen\, toelating tot onderwijs\, biomet
 rische identificatie\, kritieke infrastructuur en rechtshandhaving wordt 
 ‘hoog risico’. Aanbieders hebben een risicobeheersysteem\, datagoverna
 nce\, technische documentatie\, logging\, menselijk toezicht en een confor
 miteitsbeoordeling nodig\; gebruiksverantwoordelijken moeten de systemen v
 olgens de instructies gebruiken\, logs bewaren en betrokkenen informeren.\
 n\nVoor wie geldt dit: Bedrijven die zulke AI-systemen bouwen\, en elke we
 rkgever of kredietverstrekker die ze gebruikt (verplichtingen voor gebruik
 sverantwoordelijken)\, ongeacht de grootte. Kmo’s/mkb krijgen vereenvoud
 igde documentatiesjablonen.\n\nWat u moet doen: Toets elk AI-systeem dat u
  bouwt of gebruikt aan bijlage III. Start voor systemen binnen het toepass
 ingsgebied nu een compliancedossier: beoogd doel\, risicobeoordeling\, bes
 chrijving van de trainingsdata\, opzet van menselijk toezicht\, tests van 
 nauwkeurigheid en cyberbeveiliging. Gebruiksverantwoordelijken: vraag de d
 ocumentatie van de aanbieder op\, wijs een menselijke toezichthouder aan e
 n bereid informatie voor werknemers voor. Registreer systemen vóór gebru
 ik in de EU-databank.\n\nSanctie: Tot €15 mln of 3% van de wereldwijde o
 mzet (kmo’s/mkb: het laagste van beide)\n\nOpmerking bij de datum: Uitge
 steld van 2026-08-02 door de Digital Omnibus inzake AI\, Verordening (EU) 
 2026/1744 (PB 2026-07-24\, van kracht 2026-07-27)\n\nStatus: Uitgesteld\nh
 ttps://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: verplichtingen voor AI met een hoog risico voor toepass
 ingen uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke inf
 rastructuur) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: verplichtingen voor AI met een hoog risico voor toepass
 ingen uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke inf
 rastructuur) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR