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/
 pl?c=EE&s=small&f=employs_staff
BEGIN:VEVENT
UID:ee-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T020740Z
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\nKogo dotyczy: Any Estonia-registered company that dist
 ributes dividends or other profit in a given month\; companies that retain
  all profit and never distribute have no filing under this obligation.\n\n
 Co zrobić: When paying dividends or another profit distribution\, calcula
 te the 22/78 income tax on the distribution\, then file TSD Annex 7 togeth
 er with form INF 1 listing the recipients\, and pay the tax due\, by the 1
 0th of the month following payment.\n\nSankcje: 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: Potwierdzony\
 nhttps://eudeadlines.eu/pl/deadline/ee-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Every Estonia-registered company that pays salary
 \, board member remuneration or other reportable employment income in a gi
 ven month (including a single-person OÜ paying its own board member fee)\
 ; no TSD is due for a month with no such payments.\n\nCo zrobić: Calculat
 e and withhold income tax\, social tax\, unemployment insurance and 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 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 stay
 s supported as a transitional option through end of 2027).\n\nSankcje: Int
 erest (intress) of 0.06% of the unpaid amount per day under Maksukorraldus
 e seadus §117 lg 1\; a fine of up to €32\,000 for a legal person that i
 ntentionally fails to submit or falsifies tax data under §153¹ lg 2.\n\n
 \nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/ee-tsd-monthly
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy
 : Any Estonia-registered company whose taxable turnover exceeds the €40\
 ,000 mandatory registration threshold (calculated from 1 January)\, plus a
 ny company that registers voluntarily below that threshold\; the monthly t
 axation period applies to all VAT-registered persons.\n\nCo zrobić: File 
 the KMD (and KMD INF annex\, required once invoices to a single business p
 artner 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 approac
 hing €40\,000 for the year\, register as a VAT payer within 3 working da
 ys of crossing the threshold.\n\nSankcje: Interest (intress) of 0.06% of t
 he 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: Potwierdzony\nhttps
 ://eudeadlines.eu/pl/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/pl/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: Dyrektywa w sprawie pracy za pośrednictwe
 m platform: domniemanie zatrudnienia i zasady zarządzania algorytmicznego
  muszą obowiązywać na poziomie krajowym
DESCRIPTION:Dyrektywa (UE) 2024/2831 musi zostać transponowana do 2 grudni
 a 2026 r. Cyfrowe platformy pracy podlegają wzruszalnemu domniemaniu\, ż
 e ich pracownicy są zatrudnieni na etacie\, gdy platforma kontroluje wyko
 nywaną pracę\, muszą być przejrzyste w zakresie zautomatyzowanych syst
 emów monitorowania i podejmowania decyzji\, zapewniać udział człowieka
  w decyzjach takich jak zawieszenie konta oraz nie mogą przetwarzać niek
 tórych danych osobowych (emocje\, prywatne czaty).\n\nKogo dotyczy: Każd
 a platforma organizująca pracę wykonywaną przez osoby fizyczne za pośr
 ednictwem aplikacji lub strony internetowej (dostawy\, przewozy osób\, sp
 rzątanie\, platformy freelancerskie)\, w tym małe platformy\; w połowie
  2026 r. tylko Włochy i Hiszpania miały projekty ustaw.\n\nCo zrobić: O
 ceń\, czy Twoi kontraktorzy zostaliby uznani za pracowników na podstawie
  krajowego testu\, i uwzględnij w budżecie ewentualną przekwalifikację
 . Udokumentuj każdy zautomatyzowany system wpływający na wynagrodzenie\
 , zadania lub dostęp\, przygotuj wyjaśnienia dla pracowników i wdróż 
 weryfikację istotnych decyzji przez człowieka. Śledź ustawę transponu
 jącą w swoim państwie członkowskim.\n\nSankcje: Ustalane na poziomie k
 rajowym\; koszty przekwalifikowania i zaległe składki na ubezpieczenia s
 połeczne\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/pl
 atform-work-directive-transposition
URL:https://eudeadlines.eu/pl/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Dyrektywa w sprawie pracy za pośredni
 ctwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicz
 nego muszą obowiązywać na poziomie krajowym — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Dyrektywa w sprawie pracy za pośredni
 ctwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicz
 nego muszą obowiązywać na poziomie krajowym — 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\nKogo dotyczy: Every employer in E
 stonia with staff on or near the minimum wage.\n\nCo zrobić: Do not updat
 e payroll yet for a specific 2027 figure. Track the negotiation round betw
 een the Estonian Trade Union Confederation\, the Estonian Employers' Confe
 deration and the Ministry of Economic Affairs and Communications (mkm.ee) 
 for the confirmed 2027 figure and effective date.\n\n\nUwaga do daty: PROP
 OSED\, not confirmed: the 2023 good-faith agreement between the Ministry o
 f Economic Affairs and Communications\, the Estonian Trade Union Confedera
 tion and the Estonian Employers' Confederation targets a minimum wage equa
 l to 50% of the average gross wage by 2027 (stepped: 42.5% in 2024\, 45% i
 n 2025\, 47.5% in 2026). No euro figure or effective date for 2027 has bee
 n agreed as of 2026-09-08\; the 2026 figure itself was only settled via st
 ate conciliation in February 2026 (effective April\, not January)\, so the
  2027 timeline is uncertain.\n\nStatus: Proponowany\nhttps://eudeadlines.e
 u/pl/deadline/ee-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: All Estonia-registered compa
 nies (OÜ\, AS and other commercial entities)\, including micro and small 
 companies with simplified reporting.\n\nCo zrobić: 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 financial 
 year end. Include an auditor's report or review opinion if required by siz
 e thresholds or your articles of association.\n\nSankcje: Fines under Äri
 seadustik §71 can be imposed without prior warning for late/non-submissio
 n\; after prolonged non-submission the Business Register can start compuls
 ory dissolution/deletion proceedings under §60.\n\n\nStatus: Potwierdzony
 \nhttps://eudeadlines.eu/pl/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/pl/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\
 nKogo dotyczy: All companies (OU\, AS\, etc.) registered in the Estonian c
 ommercial register.\n\nCo zrobić: Review and confirm or update beneficial
  owner data in the e-Business Register (ariregister.rik.ee) when filing th
 e annual report\, and immediately whenever beneficial ownership changes.\n
 \nSankcje: Fine\; exact statutory maximum not independently confirmed this
  session (source audit cites up to EUR 400\,000 under the AML Act for regi
 stered entities failing to maintain accurate beneficial-owner data).\n\nUw
 aga do daty: Confidence: likely\, not independently confirmed this session
  -- rik.ee's beneficial-owners page and business-register root returned 40
 4/500 to this session's fetches. Beneficial-owner data confirmation is gen
 erally handled together with the annual report submission in the e-Busines
 s Register\, hence the same 30 June date as ee-annual-report-yearly\; trea
 t 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 verifie
 d from a primary rik.ee/riigiteataja source this session -- recommend a fo
 llow-up real-browser check before publishing a specific euro amount.\n\nSt
 atus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/ee-ubo-annual-confi
 rmation
URL:https://eudeadlines.eu/pl/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:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla systemów A
 I wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\, edu
 kacja\, biometria\, infrastruktura krytyczna)
DESCRIPTION:AI wykorzystywana do rekrutacji i zarządzania pracownikami\, o
 ceny zdolności kredytowej\, wyceny ubezpieczeń\, rekrutacji edukacyjnej\
 , identyfikacji biometrycznej\, infrastruktury krytycznej i ścigania prze
 stępstw staje się „wysokiego ryzyka”. Dostawcy potrzebują systemu z
 arządzania ryzykiem\, zarządzania danymi\, dokumentacji technicznej\, re
 jestrowania zdarzeń\, nadzoru ludzkiego i oceny zgodności\; podmioty sto
 sujące muszą używać systemów zgodnie z instrukcją\, prowadzić rejes
 try i informować osoby\, których to dotyczy.\n\nKogo dotyczy: Firmy budu
 jące takie systemy AI oraz każdy pracodawca lub kredytodawca\, który z 
 nich korzysta (obowiązki podmiotu stosującego)\, niezależnie od wielko
 ści. MŚP otrzymują uproszczone wzory dokumentacji.\n\nCo zrobić: Zmapu
 j każdy system AI\, który budujesz lub wykorzystujesz\, względem załą
 cznika III. Dla systemów objętych zakresem załóż już teraz dokumenta
 cję zgodności: przeznaczenie\, ocenę ryzyka\, opis danych treningowych\
 , projekt nadzoru ludzkiego\, testy dokładności i cyberbezpieczeństwa. 
 Podmioty stosujące: uzyskaj dokumentację od dostawcy\, wyznacz osobę sp
 rawującą nadzór ludzki i przygotuj informacje dla pracowników. Zarejes
 truj systemy w unijnej bazie danych przed ich użyciem.\n\nSankcje: Do 15 
 mln EUR lub 3% światowego obrotu (MŚP: niższa z tych kwot)\n\nUwaga do 
 daty: Przesunięte z 2026-08-02 przez Digital Omnibus dotyczący AI\, rozp
 orządzenie (UE) 2026/1744 (Dz.U. z 2026-07-24\, w mocy od 2026-07-27)\n\n
 Status: Przesunięty\nhttps://eudeadlines.eu/pl/deadline/ai-act-high-risk-
 annex-iii
URL:https://eudeadlines.eu/pl/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla system
 ów AI wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\
 , edukacja\, biometria\, infrastruktura krytyczna) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla system
 ów AI wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\
 , edukacja\, biometria\, infrastruktura krytyczna) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR