BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Estonia\, 2028)
NAME:EU Deadline Radar (Estonia\, 2028)
X-WR-CALDESC:Compliance deadlines Estonia in 2028. https://eudeadlines.eu/d
 e/calendar/ee/2028
BEGIN:VEVENT
UID:ee-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T012158Z
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\nWer betroffen ist: 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\nWas zu tun ist: 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: Bes
 tätigt\nhttps://eudeadlines.eu/de/deadline/ee-cit-distributed-profit-mont
 hly
URL:https://eudeadlines.eu/de/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:20260909T012158Z
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\nWer betroffen ist: 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\nWas zu tun ist:
  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: Bestätigt\nhttps://eudeadlines.eu/de/deadline/ee-tsd-
 monthly
URL:https://eudeadlines.eu/de/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-fie-social-tax-advance-quarterly@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Estonia Social Tax Act (Sotsiaalmaksuseadus): Estonia: self-employe
 d person (FIE) social tax advance payment due by the 15th\, quarterly
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=15
DESCRIPTION:A self-employed person (FIE\, sole proprietor) registered in th
 e Estonian commercial register must pay quarterly social tax advance payme
 nts on their business income\, reconciled against actual income in the ann
 ual tax return.\n\nWer betroffen ist: Sole proprietors (FIE) registered in
  Estonia\, including outsourced/self-employed accountants and consultants 
 operating without a company.\n\nWas zu tun ist: Pay the quarterly social t
 ax advance to EMTA by the 15th of March\, June\, September and December\; 
 reconcile the final amount when filing the annual income tax return (Vorm 
 E).\n\nSanktion: Interest (viivis) on late payment.\n\nHinweis zum Datum: 
 Confidence: likely\, not independently re-verified this session (EMTA's de
 dicated FIE/social-tax pages returned 404 to this session's fetches). Quar
 terly advance-payment pattern (15 March / 15 June / 15 September / 15 Dece
 mber) is well established for self-employed persons under the Social Tax A
 ct\; recommend a follow-up real-browser check of emta.ee before treating a
 s fully verified.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadlin
 e/ee-fie-social-tax-advance-quarterly
URL:https://eudeadlines.eu/de/deadline/ee-fie-social-tax-advance-quarterly
CATEGORIES:EE,Estonia Social Tax Act (Sotsiaalmaksuseadus)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Social Tax Act (Sotsiaalmaksuseadus): Estonia: self-emp
 loyed person (FIE) social tax advance payment due by the 15th\, quarterly 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Social Tax Act (Sotsiaalmaksuseadus): Estonia: self-emp
 loyed person (FIE) social tax advance payment due by the 15th\, quarterly 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T012158Z
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\nWer betroffe
 n ist: 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\nWas zu tun 
 ist: 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\nSanktion: 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: Bestäti
 gt\nhttps://eudeadlines.eu/de/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/de/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:ee-ioss-return-monthly@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:Estonia / EU Import One Stop Shop (IOSS): Estonia: IOSS special sch
 eme VAT return due by the end of the following month
RRULE:FREQ=MONTHLY;BYMONTHDAY=-1
DESCRIPTION:Businesses registered for the Import One Stop Shop (IOSS) speci
 al VAT scheme\, used for distance sales of low-value goods (<=EUR 150) imp
 orted from outside the EU directly to EU consumers\, must file a monthly I
 OSS VAT return and pay VAT collected\, by the last day of the month follow
 ing the reporting month.\n\nWer betroffen ist: E-commerce companies regist
 ered for IOSS that import and sell low-value goods from outside the EU dir
 ectly to EU consumers.\n\nWas zu tun ist: File the monthly IOSS VAT return
  via e-MTA and pay VAT collected on qualifying distance sales by the last 
 day of the following month.\n\nSanktion: Interest (viivis)\; repeated non-
 compliance can lead to exclusion from the IOSS special scheme.\n\nHinweis 
 zum Datum: Confidence: likely\, not independently verified this session --
  no EMTA IOSS page could be fetched (search budget and fetch budget both e
 xhausted before reaching it). Based on the EU-wide IOSS rule (distance sal
 es of goods imported from outside the EU in consignments <=EUR 150\, decla
 red and VAT-collected via the Import One Stop Shop)\, which is uniform acr
 oss member states and administered nationally through EMTA for Estonia-reg
 istered users\; the Gemini source audit rated this 'likely'. Recommend a f
 ollow-up real-browser check of emta.ee before treating as fully verified. 
 Only applies to businesses actually registered for the IOSS special scheme
 .\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/ee-ioss-return
 -monthly
URL:https://eudeadlines.eu/de/deadline/ee-ioss-return-monthly
CATEGORIES:EE,Estonia / EU Import One Stop Shop (IOSS)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia / EU Import One Stop Shop (IOSS): Estonia: IOSS special
  scheme VAT return due by the end of the following month — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia / EU Import One Stop Shop (IOSS): Estonia: IOSS special
  scheme VAT return due by the end of the following month — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Estonia / EU One Stop Shop (OSS) VAT: Estonia: OSS quarterly VAT re
 turn due by the end of the following month
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=-1
DESCRIPTION:Businesses registered for the EU VAT One Stop Shop (Union schem
 e\, used for cross-border B2C sales of goods and digital/other services to
  consumers in other EU member states above the €10\,000 combined thresho
 ld) must submit their OSS VAT return via EMTA electronically by the last d
 ay of the month following each calendar quarter\, and pay any VAT due by t
 he same date. The deadline is fixed and is not shifted when it falls on a 
 weekend or public holiday.\n\nWer betroffen ist: Estonia-registered compan
 ies selling goods or digital/other services to consumers in other EU membe
 r states whose combined cross-border B2C turnover exceeds €10\,000 a yea
 r and who use the OSS Union scheme instead of registering for VAT in each 
 customer's country.\n\nWas zu tun ist: Register for the OSS Union scheme i
 n e-MTA once cross-border B2C sales are expected to exceed €10\,000/year
  (or opt in voluntarily). File the OSS VAT return and pay VAT due electron
 ically by 30 April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q
 4\, following year).\n\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/
 deadline/ee-oss-vat-return-quarterly
URL:https://eudeadlines.eu/de/deadline/ee-oss-vat-return-quarterly
CATEGORIES:EE,Estonia / EU One Stop Shop (OSS) VAT
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia / EU One Stop Shop (OSS) VAT: Estonia: OSS quarterly VA
 T return due by the end of the following month — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia / EU One Stop Shop (OSS) VAT: Estonia: OSS quarterly VA
 T return due by the end of the following month — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-packaging-report-yearly@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Estonia packaging report (Pakendiseadus): Estonia: annual packaging
  report (pakendiaruanne) due 31 March
RRULE:FREQ=YEARLY;BYMONTH=3;BYMONTHDAY=-1
DESCRIPTION:Companies that place packaged goods on the Estonian market (inc
 luding through import) must report annual packaging and packaging-waste da
 ta to the national packaging register by 31 March each year\, either direc
 tly or through a recognised producer-responsibility organisation. Companie
 s placing under 20 tonnes of packaging a year are exempt from the data-aud
 it requirement\, but not from reporting itself.\n\nWer betroffen ist: Any 
 business that packages goods for the Estonian market or imports packaged g
 oods\, from micro-companies upward\; audit exemption only applies below 20
  tonnes/year.\n\nWas zu tun ist: Register as a packaging undertaking (or c
 ontract with a producer-responsibility organisation) with the packaging re
 gister\, track packaging volumes placed on the market\, and file the annua
 l report by 31 March. If you place 20+ tonnes/year\, arrange the required 
 data audit before filing.\n\nSanktion: Non-fulfilment of recycling/recover
 y targets triggers packaging excise tax (pakendiaktsiis) under the Pakendi
 aktsiisi seaduse §6 lg 5\; the registrar can also apply supervisory measu
 res for late/non-filing under the Pakendiseadus.\n\n\nStatus: Bestätigt\n
 https://eudeadlines.eu/de/deadline/ee-packaging-report-yearly
URL:https://eudeadlines.eu/de/deadline/ee-packaging-report-yearly
CATEGORIES:EE,Estonia packaging report (Pakendiseadus)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia packaging report (Pakendiseadus): Estonia: annual packa
 ging report (pakendiaruanne) due 31 March — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia packaging report (Pakendiseadus): Estonia: annual packa
 ging report (pakendiaruanne) due 31 March — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-fie-income-tax-return-annual@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Estonia Income Tax Act (Tulumaksuseadus): Estonia: self-employed pe
 rson (FIE) income tax return (Vorm E) due 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:A self-employed person (FIE) must file an annual income tax ret
 urn (Vorm E) declaring business income and expenses for the previous calen
 dar year\, separate from the standard personal income tax return.\n\nWer b
 etroffen ist: Sole proprietors (FIE) registered in Estonia\, including out
 sourced/self-employed accountants operating without a company.\n\nWas zu t
 un ist: File Vorm E via e-MTA by 30 April covering the previous calendar y
 ear's business income and expenses\, and pay any income tax balance due.\n
 \nSanktion: Coercive fine (sunniraha)\; interest (viivis) on any resulting
  income tax debt.\n\nHinweis zum Datum: Verified via EMTA: Form E must be 
 filed by 30 April of the year following the tax year\, even if business in
 come was zero\; e-MTA opens for FIE Form E submissions from 15 February.\n
 \nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/ee-fie-income-tax
 -return-annual
URL:https://eudeadlines.eu/de/deadline/ee-fie-income-tax-return-annual
CATEGORIES:EE,Estonia Income Tax Act (Tulumaksuseadus)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Income Tax Act (Tulumaksuseadus): Estonia: self-employe
 d person (FIE) income tax return (Vorm E) due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Income Tax Act (Tulumaksuseadus): Estonia: self-employe
 d person (FIE) income tax return (Vorm E) due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-annual-report-yearly@eudeadlines.eu
DTSTAMP:20260909T012158Z
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\nWer betroffen ist: All Estonia-registered 
 companies (OÜ\, AS and other commercial entities)\, including micro and s
 mall companies with simplified reporting.\n\nWas zu tun ist: 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
 stätigt\nhttps://eudeadlines.eu/de/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/de/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:20260909T012158Z
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\
 nWer betroffen ist: All companies (OU\, AS\, etc.) registered in the Eston
 ian commercial register.\n\nWas zu tun ist: 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\nHinweis zum Datum: Confidence: likely\, not independently confirme
 d this session -- rik.ee's beneficial-owners page and business-register ro
 ot returned 404/500 to this session's fetches. Beneficial-owner data confi
 rmation is generally handled together with the annual report submission in
  the e-Business Register\, hence the same 30 June date as ee-annual-report
 -yearly\; treat this as a distinct required action (confirming/updating th
 e UBO register entry) rather than a separate calendar deadline. The penalt
 y figure below is as stated by the source Gemini audit and was not indepen
 dently verified from a primary rik.ee/riigiteataja source this session -- 
 recommend a follow-up real-browser check before publishing a specific euro
  amount.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/ee-ubo-
 annual-confirmation
URL:https://eudeadlines.eu/de/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:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch für
  Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des Anw
 endungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette
DESCRIPTION:Das Omnibus-I-Paket hat den Anwendungsbereich der CSRD auf Unte
 rnehmen mit mehr als 1.000 Beschäftigten und über 450 Mio. € Umsatz be
 schränkt\; börsennotierte KMU sind vollständig herausgenommen. Große K
 unden dürfen von Lieferanten unter 1.000 Beschäftigten nicht mehr Nachha
 ltigkeitsdaten verlangen als nach dem freiwilligen VSME-Standard. Betroffe
 ne Unternehmen berichten 2028 über das Geschäftsjahr 2027.\n\nWer betrof
 fen ist: Große Unternehmen über den neuen Schwellenwerten müssen berich
 ten\; KMU sind nur als Lieferanten betroffen\, die um Daten auf VSME-Nivea
 u gebeten werden.\n\nWas zu tun ist: Große Unternehmen: Prüfen Sie\, ob 
 Sie beide Schwellenwerte überschreiten\, und bereiten Sie die ESRS-basier
 te Berichterstattung für das GJ 2027 vor. KMU: Nutzen Sie den VSME-Standa
 rd als maximale Antwort auf ESG-Fragebögen von Kunden und lehnen Sie dar
 über hinausgehende Anfragen ab\; erwägen Sie einen schlanken VSME-Berich
 t\, um Bank- und Kundenbeziehungen reibungslos zu halten.\n\n\nHinweis zum
  Datum: Omnibus-I-Richtlinie veröffentlicht im ABl. am 2026-02-26\, in Kr
 aft seit 2026-03-18. Neu erfasste Unternehmen berichten 2028 über das GJ 
 2027\; Unternehmen der Wellen 2/3 wurden 2025 „gestoppt“\n\nStatus: Be
 stätigt\nhttps://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-repor
 ts
URL:https://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzeitver
 mietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
DESCRIPTION:Plattformen\, die kurzfristige Unterkunftsvermietungen (bis zu 
 30 Nächte) und Personenbeförderung vermitteln\, gelten als fiktiver Lief
 erer für Mehrwertsteuerzwecke\, wenn der zugrunde liegende Gastgeber oder
  Fahrer keine Mehrwertsteuer berechnet. Die einzige Anlaufstelle (One-Stop
 -Shop) wird erweitert (Verbringung eigener Waren\, B2C-Lieferungen)\, und 
 eine verpflichtende Umkehr der Steuerschuldnerschaft für nicht ansässige
  Lieferer verringert den Bedarf an ausländischen Mehrwertsteuerregistrier
 ungen.\n\nWer betroffen ist: Marktplätze und Buchungsplattformen für Unt
 erkünfte und Beförderung\; KMU\, die grenzüberschreitend in der EU verk
 aufen und derzeit mehrere Mehrwertsteuerregistrierungen halten.\n\nWas zu 
 tun ist: Plattformen: Bauen Sie die Erhebung und Abführung der Mehrwertst
 euer für Umsätze als fiktiver Lieferer auf und erfassen Sie den Mehrwert
 steuerstatus von Gastgebern/Fahrern. Grenzüberschreitende Verkäufer: Pr
 üfen Sie\, ob Sie mit dem erweiterten OSS ab Juli 2028 ausländische Mehr
 wertsteuerregistrierungen schließen können\, und aktualisieren Sie die S
 teuereinstellungen in Ihrem ERP-System.\n\n\nHinweis zum Datum: Richtlinie
  (EU) 2025/516 des Rates\; die Mitgliedstaaten können die Regeln zum fikt
 iven Lieferer für Plattformen bis zum 2030-01-01 aufschieben\n\nStatus: B
 estätigt\nhttps://eudeadlines.eu/de/deadline/vida-platform-economy-single
 -registration
URL:https://eudeadlines.eu/de/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-i-products@eudeadlines.eu
DTSTAMP:20260909T012158Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Maschin
 en\, Medizinprodukte\, Spielzeug\, Aufzüge)
DESCRIPTION:KI\, die Sicherheitsbauteil eines Produkts ist\, das unter die 
 in Anhang I aufgeführten EU-Produktvorschriften fällt (Maschinen\, Mediz
 inprodukte\, Spielzeug\, Aufzüge\, Fahrzeuge usw.)\, muss die Hochrisiko-
 Anforderungen des AI Act im Rahmen der CE-Konformitätsbewertung des Produ
 kts erfüllen.\n\nWer betroffen ist: Hersteller und Importeure physischer 
 Produkte mit KI-Sicherheitsfunktionen sowie deren Softwarelieferanten.\n\n
 Was zu tun ist: Identifizieren Sie Produkte\, in denen KI eine Sicherheits
 funktion übernimmt. Planen Sie\, die Anforderungen des AI Act (Risikomana
 gement\, Daten-Governance\, Protokollierung\, menschliche Aufsicht) in die
  bestehende Konformitätsbewertung und die technischen Unterlagen des Prod
 ukts zu integrieren. Stimmen Sie sich frühzeitig mit notifizierten Stelle
 n ab\, da die Bewertungen zusammengeführt werden.\n\nSanktion: Bis zu 15 
 Mio. € oder 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\n
 Hinweis zum Datum: Vom 2027-08-02 verschoben durch den Digital Omnibus zu 
 KI (Verordnung 2026/1744)\n\nStatus: Verschoben\nhttps://eudeadlines.eu/de
 /deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Mas
 chinen\, Medizinprodukte\, Spielzeug\, Aufzüge) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Mas
 chinen\, Medizinprodukte\, Spielzeug\, Aufzüge) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR