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/
 sv?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\nVem som berörs: 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\nVad du ska göra: 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: Bek
 räftad\nhttps://eudeadlines.eu/sv/deadline/ee-cit-distributed-profit-mont
 hly
URL:https://eudeadlines.eu/sv/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\nVem som berörs: 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\nVad du ska göra:
  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: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/ee-tsd-
 monthly
URL:https://eudeadlines.eu/sv/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\nVem som ber
 örs: 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\nVad du ska 
 göra: File the KMD (and KMD INF annex\, required once invoices to a singl
 e business partner reach €1\,000 net in the period) via e-MTA and pay an
 y VAT due by the 20th of the month following the taxable month. If turnove
 r 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 l
 g 1\; a fine of up to €32\,000 for a legal person that intentionally fai
 ls to submit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Bekrä
 ftad\nhttps://eudeadlines.eu/sv/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/sv/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: Plattformsarbetsdirektivet: presumtion om 
 anställning och regler för algoritmisk arbetsledning måste gälla natio
 nellt
DESCRIPTION:Direktiv (EU) 2024/2831 ska vara införlivat senast den 2 decem
 ber 2026. Digitala arbetsplattformar möter en motbevisbar presumtion om a
 tt deras arbetstagare är anställda när plattformen kontrollerar arbetet
 \, måste vara transparenta om automatiserade övervaknings- och beslutssy
 stem\, säkerställa mänsklig medverkan vid beslut som avstängning av ko
 nton\, och får inte behandla vissa personuppgifter (känslor\, privata ch
 attar).\n\nVem som berörs: Alla plattformar som organiserar arbete som ut
 förs av enskilda personer via en app eller webbplats (leverans\, taxitjä
 nster\, städning\, frilansmarknadsplatser)\, inklusive små plattformar\;
  endast Italien och Spanien hade lagförslag i mitten av 2026.\n\nVad du s
 ka göra: Bedöm om era uppdragstagare skulle presumeras vara anställda e
 nligt det nationella testet och budgetera för omklassificering. Dokumente
 ra varje automatiserat system som påverkar lön\, uppgifter eller åtkoms
 t\, förbered förklaringar riktade till arbetstagarna och inför mänskli
 g granskning av betydande beslut. Följ er medlemsstats införlivandelag.\
 n\nSanktion: Fastställs nationellt\; kostnader för omklassificering och 
 retroaktiva sociala avgifter\n\n\nStatus: Bekräftad\nhttps://eudeadlines.
 eu/sv/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/sv/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformsarbetsdirektivet: presumtion
  om anställning och regler för algoritmisk arbetsledning måste gälla n
 ationellt — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformsarbetsdirektivet: presumtion
  om anställning och regler för algoritmisk arbetsledning måste gälla n
 ationellt — 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\nVem som berörs: Every employer i
 n Estonia with staff on or near the minimum wage.\n\nVad du ska göra: 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\nAnmärknin
 g om datumet: PROPOSED\, not confirmed: the 2023 good-faith agreement betw
 een the Ministry of Economic Affairs and Communications\, the Estonian Tra
 de Union Confederation and the Estonian Employers' Confederation targets a
  minimum 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 dat
 e for 2027 has been agreed as of 2026-09-08\; the 2026 figure itself was o
 nly settled via state conciliation in February 2026 (effective April\, not
  January)\, so the 2027 timeline is uncertain.\n\nStatus: Föreslagen\nhtt
 ps://eudeadlines.eu/sv/deadline/ee-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/sv/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\nVem som berörs: All Estonia-registered co
 mpanies (OÜ\, AS and other commercial entities)\, including micro and sma
 ll companies with simplified reporting.\n\nVad du ska göra: 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
 kräftad\nhttps://eudeadlines.eu/sv/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/sv/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:20260909T020756Z
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\
 nVem som berörs: All companies (OU\, AS\, etc.) registered in the Estonia
 n commercial register.\n\nVad du ska göra: 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\nAnmärkning om datumet: Confidence: likely\, not independently con
 firmed this session -- rik.ee's beneficial-owners page and business-regist
 er root returned 404/500 to this session's fetches. Beneficial-owner data 
 confirmation is generally handled together with the annual report submissi
 on in the e-Business Register\, hence the same 30 June date as ee-annual-r
 eport-yearly\; treat this as a distinct required action (confirming/updati
 ng the UBO register entry) rather than a separate calendar deadline. The p
 enalty figure below is as stated by the source Gemini audit and was not in
 dependently verified from a primary rik.ee/riigiteataja source this sessio
 n -- recommend a follow-up real-browser check before publishing a specific
  euro amount.\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/ee
 -ubo-annual-confirmation
URL:https://eudeadlines.eu/sv/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:20260909T020756Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:EU AI Act: AI-förordningen: skyldigheter för högrisk-AI enligt b
 ilaga III (HR\, kreditgivning\, utbildning\, biometri\, kritisk infrastruk
 tur)
DESCRIPTION:AI som används för rekrytering och personalledning\, kreditv
 ärdering\, prissättning av försäkringar\, antagning till utbildning\, 
 biometrisk identifiering\, kritisk infrastruktur och brottsbekämpning kla
 ssas som ”högrisk”. Leverantörer behöver ett riskhanteringssystem\,
  datastyrning\, teknisk dokumentation\, loggning\, mänsklig tillsyn och e
 n bedömning av överensstämmelse\; användare (deployers) måste använd
 a systemen enligt anvisningarna\, spara loggar och informera berörda pers
 oner.\n\nVem som berörs: Företag som bygger sådana AI-system\, samt var
 je arbetsgivare eller långivare som använder dem (skyldigheter för anv
 ändare)\, oavsett storlek. SMF får förenklade dokumentationsmallar.\n\n
 Vad du ska göra: Kartlägg varje AI-system ni bygger eller använder mot 
 bilaga III. För system som omfattas\, starta en efterlevnadsakt redan nu:
  avsett ändamål\, riskbedömning\, beskrivning av träningsdata\, utform
 ning av mänsklig tillsyn\, samt tester av noggrannhet och cybersäkerhet.
  Användare: skaffa leverantörens dokumentation\, utse en mänsklig tills
 ynsperson och förbered informationsmeddelanden till arbetstagare. Registr
 era systemen i EU:s databas före användning.\n\nSanktion: Upp till 15 M
 € eller 3 % av världsomsättningen (SMF: det lägre av de två beloppen
 )\n\nAnmärkning om datumet: Uppskjutet från 2026-08-02 genom den digital
 a Omnibusförordningen om AI\, förordning (EU) 2026/1744 (EUT 2026-07-24\
 , i kraft 2026-07-27)\n\nStatus: Uppskjuten\nhttps://eudeadlines.eu/sv/dea
 dline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/sv/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: AI-förordningen: skyldigheter för högrisk-AI enli
 gt bilaga III (HR\, kreditgivning\, utbildning\, biometri\, kritisk infras
 truktur) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: AI-förordningen: skyldigheter för högrisk-AI enli
 gt bilaga III (HR\, kreditgivning\, utbildning\, biometri\, kritisk infras
 truktur) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR