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/c
 alendar/estonia/2028
BEGIN:VEVENT
UID:ee-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20261110
DTEND;VALUE=DATE:20261111
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\nWho is affected: 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\nWhat to do: When paying dividends or another profit distribution\, calc
 ulate the 22/78 income tax on the distribution\, then file TSD Annex 7 tog
 ether with form INF 1 listing the recipients\, and pay the tax due\, by th
 e 10th of the month following payment.\n\nPenalty: 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 t
 o submit or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Confirmed\
 nhttps://eudeadlines.eu/deadline/ee-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/deadline/ee-cit-distributed-profit-monthly
CATEGORIES:EE,Estonia corporate income tax on distributed profit
LAST-MODIFIED:20260921T000000Z
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:20261025T061643Z
DTSTART;VALUE=DATE:20261110
DTEND;VALUE=DATE:20261111
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\nWho is affected: 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\nWhat to do: Calcu
 late and withhold income tax\, social tax\, unemployment insurance and fun
 ded pension contributions on payments made in the month\, then file form T
 SD and pay the amounts due via e-MTA by the 10th of the following month. F
 rom 1 October 2026\, submit the Annex 1/2 wage data in the new XBRL GL fil
 e format or straight from accounting software: the XML format used until t
 hen is no longer valid\, while uploading Annexes 1 and 2 from a CSV file s
 tays available as a transitional option until the end of 2027 (see ee-tsd-
 data-based-submission-2026).\n\nPenalty: Interest (intress) of 0.06% of th
 e unpaid amount per day under Maksukorralduse seadus §117 lg 1\; a fine o
 f up to €32\,000 for a legal person that intentionally fails to submit o
 r falsifies tax data under §153¹ lg 2.\n\n\nStatus: Confirmed\nhttps://e
 udeadlines.eu/deadline/ee-tsd-monthly
URL:https://eudeadlines.eu/deadline/ee-tsd-monthly
CATEGORIES:EE,Estonia TSD (income and social tax declaration)
LAST-MODIFIED:20261001T000000Z
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-intrastat-dispatch-monthly@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20261114
DTEND;VALUE=DATE:20261115
SUMMARY:Estonia Intrastat: Estonia: Intrastat report on dispatches of goods
  to other EU member states due by the 14th
RRULE:FREQ=MONTHLY;BYMONTHDAY=14
DESCRIPTION:Businesses whose dispatches of goods to other EU member states 
 exceed the annual Intrastat threshold must file a monthly Intrastat questi
 onnaire with Statistics Estonia (Statistikaamet)\, covering the previous m
 onth's dispatches.\n\nWho is affected: Estonia-based e-commerce or trading
  companies that send goods to customers or warehouses in other EU member s
 tates above roughly EUR 325\,000/year in dispatch value\; not automaticall
 y triggered by importing goods into Estonia alone.\n\nWhat to do: Register
  for Intrastat reporting once the dispatch threshold is crossed\, and subm
 it the monthly Intrastat questionnaire to Statistics Estonia by the 14th c
 alendar day of the following month.\n\nPenalty: Coercive fine (sunniraha) 
 under the National Statistics Act (Riikliku statistika seadus) for non-sub
 mission.\n\nNote: Since the 2025 simplification\, Statistics Estonia only 
 requires Intrastat reporting for DISPATCHES (goods sent to other EU member
  states)\; arrivals reporting was dropped. Mandatory only once a business'
 s annual dispatch value to other EU states exceeds the yearly threshold (E
 UR 325\,000 for 2026)\; below the threshold\, reporting is voluntary/not r
 equired. An importer that only brings goods INTO Estonia from the EU\, wit
 hout dispatching goods to other member states above the threshold\, is not
  in scope.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/ee-intras
 tat-dispatch-monthly
URL:https://eudeadlines.eu/deadline/ee-intrastat-dispatch-monthly
CATEGORIES:EE,Estonia Intrastat
LAST-MODIFIED:20261001T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Intrastat: Estonia: Intrastat report on dispatches of g
 oods to other EU member states due by the 14th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Intrastat: Estonia: Intrastat report on dispatches of g
 oods to other EU member states due by the 14th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-fie-social-tax-advance-quarterly@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
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\nWho is affected: Sole proprietors (FIE) registered in E
 stonia\, including outsourced/self-employed accountants and consultants op
 erating without a company.\n\nWhat to do: Pay the quarterly social tax adv
 ance to EMTA by the 15th of March\, June\, September and December\; reconc
 ile the final amount when filing the annual income tax return (Vorm E).\n\
 nPenalty: Interest (viivis) on late payment.\n\nNote: Confidence: likely\,
  not independently re-verified this session (EMTA's dedicated FIE/social-t
 ax pages returned 404 to this session's fetches). Quarterly advance-paymen
 t pattern (15 March / 15 June / 15 September / 15 December) is well establ
 ished for self-employed persons under the Social Tax Act\; recommend a fol
 low-up real-browser check of emta.ee before treating as fully verified.\n\
 nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/ee-fie-social-tax-adva
 nce-quarterly
URL:https://eudeadlines.eu/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:20261025T061643Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
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\nWho is affec
 ted: Any Estonia-registered company whose taxable turnover exceeds the €
 40\,000 mandatory registration threshold (calculated from 1 January)\, plu
 s any company that registers voluntarily below that threshold\; the monthl
 y taxation period applies to all VAT-registered persons.\n\nWhat to do: Fi
 le the KMD (and KMD INF annex\, required once invoices to a single busines
 s 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 appr
 oaching €40\,000 for the year\, register as a VAT payer within 3 working
  days of crossing the threshold.\n\nPenalty: Interest (intress) of 0.06% o
 f the unpaid amount per day under Maksukorralduse seadus §117 lg 1\; a fi
 ne of up to €32\,000 for a legal person that intentionally fails to subm
 it or falsifies tax data under §153¹ lg 2.\n\n\nStatus: Confirmed\nhttps
 ://eudeadlines.eu/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/deadline/ee-vat-return-monthly
CATEGORIES:EE,Estonia KMD (VAT return)
LAST-MODIFIED:20261001T000000Z
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-vd-recapitulative-statement-monthly@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Estonia VAT (recapitulative statement): Estonia: recapitulative sta
 tement of intra-Community supplies (VD) due by the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses that make intra-Community supplies of
  goods\, or supply certain B2B services to VAT payers in other EU member s
 tates\, must file a recapitulative statement (Vorm VD) listing those trans
 actions and counterparties by VAT number.\n\nWho is affected: Estonian VAT
 -registered companies that sell goods or qualifying services cross-border\
 , B2B\, to VAT-registered counterparties in other EU member states (e.g. a
  SaaS company invoicing EU business customers\, or an e-commerce company s
 hipping stock to another member state).\n\nWhat to do: File Vorm VD via e-
 MTA for any month with qualifying intra-Community supplies\, alongside the
  KMD VAT return\, by the 20th of the following month.\n\nPenalty: Warning 
 and coercive fine (sunniraha) under the Taxation Act for late or missing s
 ubmission.\n\nNote: Filed together with\, but as a separate form from\, th
 e KMD VAT return. Only required for the months in which the business actua
 lly made zero-rated intra-Community supplies of goods or reportable B2B se
 rvices to VAT payers in other EU member states.\n\nStatus: Confirmed\nhttp
 s://eudeadlines.eu/deadline/ee-vd-recapitulative-statement-monthly
URL:https://eudeadlines.eu/deadline/ee-vd-recapitulative-statement-monthly
CATEGORIES:EE,Estonia VAT (recapitulative statement)
LAST-MODIFIED:20261001T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia VAT (recapitulative statement): Estonia: recapitulative
  statement of intra-Community supplies (VD) due by the 20th — due in 7 d
 ays
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia VAT (recapitulative statement): Estonia: recapitulative
  statement of intra-Community supplies (VD) due by the 20th — due in 1 d
 ay
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-ioss-return-monthly@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
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\nWho is affected: E-commerce companies register
 ed for IOSS that import and sell low-value goods from outside the EU direc
 tly to EU consumers.\n\nWhat to do: 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\nPenalty: Interest (viivis)\; repeated non-complia
 nce can lead to exclusion from the IOSS special scheme.\n\nNote: Confidenc
 e: likely\, not independently verified this session -- no EMTA IOSS page c
 ould be fetched (search budget and fetch budget both exhausted before reac
 hing it). Based on the EU-wide IOSS rule (distance sales of goods imported
  from outside the EU in consignments <=EUR 150\, declared and VAT-collecte
 d via the Import One Stop Shop)\, which is uniform across member states an
 d administered nationally through EMTA for Estonia-registered users\; the 
 Gemini source audit rated this 'likely'. Recommend a follow-up real-browse
 r check of emta.ee before treating as fully verified. Only applies to busi
 nesses actually registered for the IOSS special scheme.\n\nStatus: Confirm
 ed\nhttps://eudeadlines.eu/deadline/ee-ioss-return-monthly
URL:https://eudeadlines.eu/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-packaging-excise-duty-quarterly@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20270115
DTEND;VALUE=DATE:20270116
SUMMARY:Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus): Estonia
 : packaging excise duty (pakendiaktsiis) declaration due by the 15th\, qua
 rterly
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=15
DESCRIPTION:Businesses that package goods or import packaged goods and plac
 e packaging on the Estonian market\, and that have not joined a licensed p
 ackaging recovery organisation covering their recycling targets\, must fil
 e a quarterly packaging excise duty declaration and pay the duty on packag
 ing placed on the market.\n\nWho is affected: E-commerce and other compani
 es that import or package goods and place packaging on the Estonian market
  without full coverage from a recovery organisation contract.\n\nWhat to d
 o: Determine whether your packaging recovery obligations are fully covered
  by a recovery organisation contract\; if not\, register with EMTA for pac
 kaging excise duty and file the quarterly declaration and payment by the 1
 5th of the month following the quarter.\n\nPenalty: Interest (viivis) and 
 coercive fine (sunniraha) for late or missing declaration.\n\nNote: Verifi
 ed 2026-10-01 on EMTA's packaging page: "Pakendiaktsiisi maksukohustuse te
 kkimisel peab aktsiisimaksja Maksu- ja Tolliametile esitama maksustamisper
 ioodi kohta aktsiisideklaratsiooni maksustamisperioodile järgneva kuu 15.
  päevaks"\, with the tax period being a calendar quarter. A business that
  has transferred its obligations to a licensed packaging recovery organisa
 tion (PakAS § 11¹) does not file this itself\; for the recovery organisa
 tion the period is the calendar year.\n\nStatus: Confirmed\nhttps://eudead
 lines.eu/deadline/ee-packaging-excise-duty-quarterly
URL:https://eudeadlines.eu/deadline/ee-packaging-excise-duty-quarterly
CATEGORIES:EE,Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)
LAST-MODIFIED:20261001T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus): Est
 onia: packaging excise duty (pakendiaktsiis) declaration due by the 15th\,
  quarterly — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus): Est
 onia: packaging excise duty (pakendiaktsiis) declaration due by the 15th\,
  quarterly — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ee-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20261025T061643Z
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\nWho is affected: Estonia-registered companie
 s selling goods or digital/other services to consumers in other EU member 
 states whose combined cross-border B2C turnover exceeds €10\,000 a year 
 and who use the OSS Union scheme instead of registering for VAT in each cu
 stomer's country.\n\nWhat to do: Register for the OSS Union scheme in e-MT
 A once cross-border B2C sales are expected to exceed €10\,000/year (or o
 pt in voluntarily). File the OSS VAT return and pay VAT due electronically
  by 30 April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, fo
 llowing year).\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/e
 e-oss-vat-return-quarterly
URL:https://eudeadlines.eu/deadline/ee-oss-vat-return-quarterly
CATEGORIES:EE,Estonia / EU One Stop Shop (OSS) VAT
LAST-MODIFIED:20261001T000000Z
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:20261025T061643Z
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\nWho is affected: Any bu
 siness that packages goods for the Estonian market or imports packaged goo
 ds\, from micro-companies upward\; audit exemption only applies below 20 t
 onnes/year.\n\nWhat to do: Register as a packaging undertaking (or contrac
 t with a producer-responsibility organisation) with the packaging register
 \, track packaging volumes placed on the market\, and file the annual repo
 rt by 31 March. If you place 20+ tonnes/year\, arrange the required data a
 udit before filing.\n\nPenalty: Non-fulfilment of recycling/recovery targe
 ts triggers packaging excise tax (pakendiaktsiis) under the Pakendiaktsiis
 i seaduse §6 lg 5\; the registrar can also apply supervisory measures for
  late/non-filing under the Pakendiseadus.\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/ee-packaging-report-yearly
URL:https://eudeadlines.eu/deadline/ee-packaging-report-yearly
CATEGORIES:EE,Estonia packaging report (Pakendiseadus)
LAST-MODIFIED:20261001T000000Z
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:20261025T061643Z
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\nWho i
 s affected: Sole proprietors (FIE) registered in Estonia\, including outso
 urced/self-employed accountants operating without a company.\n\nWhat to do
 : File Vorm E via e-MTA by 30 April covering the previous calendar year's 
 business income and expenses\, and pay any income tax balance due.\n\nPena
 lty: Coercive fine (sunniraha)\; interest (viivis) on any resulting income
  tax debt.\n\nNote: Verified via EMTA: Form E must be filed by 30 April of
  the year following the tax year\, even if business income was zero\; e-MT
 A opens for FIE Form E submissions from 15 February.\n\nStatus: Confirmed\
 nhttps://eudeadlines.eu/deadline/ee-fie-income-tax-return-annual
URL:https://eudeadlines.eu/deadline/ee-fie-income-tax-return-annual
CATEGORIES:EE,Estonia Income Tax Act (Tulumaksuseadus)
LAST-MODIFIED:20261001T000000Z
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:20261025T061643Z
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\nWho is affected: All Estonia-registered co
 mpanies (OÜ\, AS and other commercial entities)\, including micro and sma
 ll companies with simplified reporting.\n\nWhat to do: Close the books\, g
 et the report approved by shareholders/members\, and file electronically v
 ia the e-Business Register (ariregister.rik.ee) within 6 months of financi
 al year end. Include an auditor's report or review opinion if required by 
 size thresholds or your articles of association.\n\nPenalty: Fines under 
 Äriseadustik §71 can be imposed without prior warning for late/non-submi
 ssion\; after prolonged non-submission the Business Register can start com
 pulsory dissolution/deletion proceedings under §60.\n\n\nStatus: Confirme
 d\nhttps://eudeadlines.eu/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/deadline/ee-annual-report-yearly
CATEGORIES:EE,Estonia annual report filing
LAST-MODIFIED:20261001T000000Z
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:20261025T061643Z
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\
 nWho is affected: All companies (OU\, AS\, etc.) registered in the Estonia
 n commercial register.\n\nWhat to do: Review and confirm or update benefic
 ial owner data in the e-Business Register (ariregister.rik.ee) when filing
  the annual report\, and immediately whenever beneficial ownership changes
 .\n\nPenalty: Fine\; exact statutory maximum not independently confirmed t
 his session (source audit cites up to EUR 400\,000 under the AML Act for r
 egistered entities failing to maintain accurate beneficial-owner data).\n\
 nNote: Confidence: likely\, not independently confirmed this session -- ri
 k.ee's beneficial-owners page and business-register root returned 404/500 
 to this session's fetches. Beneficial-owner data confirmation is generally
  handled together with the annual report submission in the e-Business Regi
 ster\, hence the same 30 June date as ee-annual-report-yearly\; treat 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 verified from
  a primary rik.ee/riigiteataja source this session -- recommend a follow-u
 p real-browser check before publishing a specific euro amount.\n\nStatus: 
 Confirmed\nhttps://eudeadlines.eu/deadline/ee-ubo-annual-confirmation
URL:https://eudeadlines.eu/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:20261025T061643Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD after Omnibus I: sustainability reporting only for 1\,000+ emp
 loyee companies from FY2027\; SMEs out of scope with VSME value-chain cap
DESCRIPTION:The Omnibus I package cut CSRD scope to companies with more tha
 n 1\,000 employees and over €450M turnover\; listed SMEs are removed ent
 irely. Large customers may not demand more sustainability data from suppli
 ers below 1\,000 employees than the voluntary VSME standard. In-scope comp
 anies report for financial year 2027 in 2028.\n\nWho is affected: Large co
 mpanies above the new thresholds must report\; SMEs are affected only as s
 uppliers being asked for VSME-level data.\n\nWhat to do: Large companies: 
 confirm whether you exceed both thresholds and prepare ESRS-based reportin
 g for FY2027. SMEs: use the VSME standard as your maximum response to cust
 omer ESG questionnaires and decline requests going beyond it\; consider a 
 lightweight VSME report to keep bank and customer relationships smooth.\n\
 n\nNote: Omnibus I Directive published OJ 2026-02-26\, in force 2026-03-18
 . Companies newly in scope report on FY2027 in 2028\; wave-2/3 companies w
 ere 'stopped' in 2025\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadlin
 e/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20261025T061643Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: platform deemed-supplier rules for short-term rentals and pas
 senger transport\; single VAT registration
DESCRIPTION:Platforms facilitating short-term accommodation rentals (up to 
 30 nights) and passenger transport become the deemed VAT supplier when the
  underlying host or driver does not charge VAT. The One-Stop-Shop is exten
 ded (own-goods transfers\, B2C supplies) and a mandatory reverse charge fo
 r non-established suppliers reduces the need for foreign VAT registrations
 .\n\nWho is affected: Marketplaces and booking platforms in accommodation 
 and transport\; SMEs selling cross-border in the EU that currently hold se
 veral VAT registrations.\n\nWhat to do: Platforms: build VAT collection an
 d remittance for deemed-supplier transactions and collect host/driver VAT 
 status. Cross-border sellers: review whether the extended OSS lets you clo
 se foreign VAT registrations from July 2028 and update ERP tax settings.\n
 \n\nNote: Council Directive (EU) 2025/516\; Member States may postpone the
  platform deemed-supplier rules until 2030-01-01\n\nStatus: Confirmed\nhtt
 ps://eudeadlines.eu/deadline/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/deadline/vida-platform-economy-single-registrati
 on
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — 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:20261025T061643Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: high-risk rules for AI embedded in regulated products (mach
 inery\, medical devices\, toys\, lifts)
DESCRIPTION:AI that is a safety component of products covered by EU product
  legislation listed in Annex I (machinery\, medical devices\, toys\, lifts
 \, vehicles\, etc.) must meet the AI Act's high-risk requirements as part 
 of the product's CE conformity assessment.\n\nWho is affected: Manufacture
 rs and importers of physical products with AI safety functions\, and their
  software suppliers.\n\nWhat to do: Identify products where AI performs a 
 safety function. Plan to integrate AI Act requirements (risk management\, 
 data governance\, logging\, human oversight) into the product's existing c
 onformity assessment and technical file. Align with notified bodies early 
 because assessments will be combined.\n\nPenalty: Up to €15M or 3% of wo
 rldwide turnover (SMEs: lower of the two)\n\nNote: Postponed from 2027-08-
 02 by the Digital Omnibus on AI (Reg. 2026/1744)\n\nStatus: Delayed\nhttps
 ://eudeadlines.eu/deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/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: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR