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/f
 r/calendar/ee/2028
BEGIN:VEVENT
UID:ee-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T012720Z
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\nQui est concerné: 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\nQue faire: When paying dividends or another profit distribution\, cal
 culate the 22/78 income tax on the distribution\, then file TSD Annex 7 to
 gether with form INF 1 listing the recipients\, and pay the tax due\, by t
 he 10th of the month following payment.\n\nSanction: 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: Confirm
 ée\nhttps://eudeadlines.eu/fr/deadline/ee-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est concerné: 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\nQue faire: Calc
 ulate and withhold income tax\, social tax\, unemployment insurance and fu
 nded 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 
 stays supported as a transitional option through end of 2027).\n\nSanction
 : Interest (intress) of 0.06% of the unpaid amount per day under Maksukorr
 alduse seadus §117 lg 1\; a fine of up to €32\,000 for a legal person t
 hat intentionally fails to submit or falsifies tax data under §153¹ lg 2
 .\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-tsd-month
 ly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est concerné: Sole proprietors (FIE) registered in
  Estonia\, including outsourced/self-employed accountants and consultants 
 operating without a company.\n\nQue faire: Pay the quarterly social tax ad
 vance to EMTA by the 15th of March\, June\, September and December\; recon
 cile the final amount when filing the annual income tax return (Vorm E).\n
 \nSanction: Interest (viivis) on late payment.\n\nNote sur la date : Confi
 dence: likely\, not independently re-verified this session (EMTA's dedicat
 ed FIE/social-tax pages returned 404 to this session's fetches). Quarterly
  advance-payment pattern (15 March / 15 June / 15 September / 15 December)
  is well established for self-employed persons under the Social Tax Act\; 
 recommend a follow-up real-browser check of emta.ee before treating as ful
 ly verified.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-
 fie-social-tax-advance-quarterly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est conc
 erné: 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\nQue faire: 
 File the KMD (and KMD INF annex\, required once invoices to a single busin
 ess partner reach €1\,000 net in the period) via e-MTA and pay any VAT d
 ue by the 20th of the month following the taxable month. If turnover is ap
 proaching €40\,000 for the year\, register as a VAT payer within 3 worki
 ng days of crossing the threshold.\n\nSanction: 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: Confirmée\nh
 ttps://eudeadlines.eu/fr/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est concerné: E-commerce companies regist
 ered for IOSS that import and sell low-value goods from outside the EU dir
 ectly to EU consumers.\n\nQue faire: File the monthly IOSS VAT return via 
 e-MTA and pay VAT collected on qualifying distance sales by the last day o
 f the following month.\n\nSanction: Interest (viivis)\; repeated non-compl
 iance can lead to exclusion from the IOSS special scheme.\n\nNote sur la d
 ate : Confidence: likely\, not independently verified this session -- no E
 MTA IOSS page could be fetched (search budget and fetch budget both exhaus
 ted before reaching it). Based on the EU-wide IOSS rule (distance sales of
  goods imported from outside the EU in consignments <=EUR 150\, declared a
 nd VAT-collected via the Import One Stop Shop)\, which is uniform across m
 ember states and administered nationally through EMTA for Estonia-register
 ed users\; the Gemini source audit rated this 'likely'. Recommend a follow
 -up real-browser check of emta.ee before treating as fully verified. Only 
 applies to businesses actually registered for the IOSS special scheme.\n\n
 Status: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-ioss-return-mont
 hly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est concerné: 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\nQue faire: Register for the OSS Union scheme in e-M
 TA 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 electronicall
 y by 30 April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, f
 ollowing year).\n\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadl
 ine/ee-oss-vat-return-quarterly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est concerné: 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\nQue faire: Register as a packaging undertaking (or contra
 ct with a producer-responsibility organisation) with the packaging registe
 r\, track packaging volumes placed on the market\, and file the annual rep
 ort by 31 March. If you place 20+ tonnes/year\, arrange the required data 
 audit before filing.\n\nSanction: Non-fulfilment of recycling/recovery tar
 gets triggers packaging excise tax (pakendiaktsiis) under the Pakendiaktsi
 isi seaduse §6 lg 5\; the registrar can also apply supervisory measures f
 or late/non-filing under the Pakendiseadus.\n\n\nStatus: Confirmée\nhttps
 ://eudeadlines.eu/fr/deadline/ee-packaging-report-yearly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui e
 st concerné: Sole proprietors (FIE) registered in Estonia\, including out
 sourced/self-employed accountants operating without a company.\n\nQue fair
 e: 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\nSan
 ction: Coercive fine (sunniraha)\; interest (viivis) on any resulting inco
 me tax debt.\n\nNote sur la date : 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-MTA opens for FIE Form E submissions from 15 February.\n\nSta
 tus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-fie-income-tax-retu
 rn-annual
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\nQui est concerné: All Estonia-registered 
 companies (OÜ\, AS and other commercial entities)\, including micro and s
 mall companies with simplified reporting.\n\nQue faire: 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 financ
 ial year end. Include an auditor's report or review opinion if required by
  size thresholds or your articles of association.\n\nSanction: Fines under
  Äriseadustik §71 can be imposed without prior warning for late/non-subm
 ission\; after prolonged non-submission the Business Register can start co
 mpulsory dissolution/deletion proceedings under §60.\n\n\nStatus: Confirm
 ée\nhttps://eudeadlines.eu/fr/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
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\
 nQui est concerné: All companies (OU\, AS\, etc.) registered in the Eston
 ian commercial register.\n\nQue faire: Review and confirm or update benefi
 cial owner data in the e-Business Register (ariregister.rik.ee) when filin
 g the annual report\, and immediately whenever beneficial ownership change
 s.\n\nSanction: Fine\; exact statutory maximum not independently confirmed
  this session (source audit cites up to EUR 400\,000 under the AML Act for
  registered entities failing to maintain accurate beneficial-owner data).\
 n\nNote sur la date : Confidence: likely\, not independently confirmed thi
 s session -- rik.ee's beneficial-owners page and business-register root re
 turned 404/500 to this session's fetches. Beneficial-owner data confirmati
 on is generally handled together with the annual report submission in the 
 e-Business Register\, hence the same 30 June date as ee-annual-report-year
 ly\; treat this as a distinct required action (confirming/updating the UBO
  register entry) rather than a separate calendar deadline. The penalty fig
 ure below is as stated by the source Gemini audit and was not independentl
 y verified from a primary rik.ee/riigiteataja source this session -- recom
 mend a follow-up real-browser check before publishing a specific euro amou
 nt.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/ee-ubo-annua
 l-confirmation
URL:https://eudeadlines.eu/fr/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:20260909T012720Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD après l'Omnibus I : reporting de durabilité réservé aux en
 treprises de plus de 1 000 salariés à partir de l'exercice 2027 \; PME h
 ors champ avec plafond VSME pour la chaîne de valeur
DESCRIPTION:Le paquet Omnibus I a réduit le champ de la CSRD aux entrepris
 es de plus de 1 000 salariés et de plus de 450 M€ de chiffre d'affaires
  \; les PME cotées en sont entièrement retirées. Les grands clients ne 
 peuvent pas exiger de leurs fournisseurs de moins de 1 000 salariés davan
 tage de données de durabilité que ce que prévoit la norme volontaire VS
 ME. Les entreprises concernées publient leur rapport sur l'exercice 2027 
 en 2028.\n\nQui est concerné: Les grandes entreprises dépassant les nouv
 eaux seuils doivent publier un rapport \; les PME ne sont concernées qu'e
 n tant que fournisseurs auxquels on demande des données de niveau VSME.\n
 \nQue faire: Grandes entreprises : vérifiez si vous dépassez les deux se
 uils et préparez un reporting fondé sur les ESRS pour l'exercice 2027. P
 ME : utilisez la norme VSME comme réponse maximale aux questionnaires ESG
  de vos clients et déclinez les demandes allant au-delà \; envisagez un 
 rapport VSME allégé pour préserver vos relations avec les banques et le
 s clients.\n\n\nNote sur la date : Directive Omnibus I publiée au JO le 2
 026-02-26\, en vigueur le 2026-03-18. Les entreprises nouvellement concern
 ées publient leur rapport sur l'exercice 2027 en 2028 \; les entreprises 
 des vagues 2 et 3 ont été « arrêtées » en 2025\n\nStatus: Confirmée
 \nhttps://eudeadlines.eu/fr/deadline/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/fr/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD après l'Omnibus I : reporting de durabilité réservé au
 x entreprises de plus de 1 000 salariés à partir de l'exercice 2027 \; P
 ME hors champ avec plafond VSME pour la chaîne de valeur — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD après l'Omnibus I : reporting de durabilité réservé au
 x entreprises de plus de 1 000 salariés à partir de l'exercice 2027 \; P
 ME hors champ avec plafond VSME pour la chaîne de valeur — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T012720Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA : règles du fournisseur présumé pour les plateformes de loc
 ation de courte durée et de transport de passagers \; immatriculation uni
 que à la TVA
DESCRIPTION:Les plateformes qui facilitent la location d'hébergements de c
 ourte durée (jusqu'à 30 nuits) et le transport de passagers deviennent l
 e fournisseur présumé aux fins de la TVA lorsque l'hôte ou le chauffeur
  sous-jacent ne facture pas la TVA. Le guichet unique (OSS) est étendu (t
 ransferts de biens propres\, livraisons B2C) et une autoliquidation obliga
 toire pour les fournisseurs non établis réduit le besoin d'immatriculati
 ons à la TVA à l'étranger.\n\nQui est concerné: Les places de marché 
 et plateformes de réservation dans l'hébergement et le transport \; les 
 PME vendant à l'international dans l'UE qui détiennent actuellement plus
 ieurs immatriculations à la TVA.\n\nQue faire: Plateformes : mettez en pl
 ace la collecte et le reversement de la TVA pour les opérations en tant q
 ue fournisseur présumé et recueillez le statut TVA des hôtes/chauffeurs
 . Vendeurs transfrontaliers : examinez si l'OSS étendu vous permet de cl
 ôturer des immatriculations à la TVA à l'étranger à partir de juillet
  2028 et mettez à jour les paramètres fiscaux de votre ERP.\n\n\nNote su
 r la date : Directive (UE) 2025/516 du Conseil \; les États membres peuve
 nt reporter les règles du fournisseur présumé pour les plateformes jusq
 u'au 2030-01-01\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/
 vida-platform-economy-single-registration
URL:https://eudeadlines.eu/fr/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA : règles du fournisseur présumé pour les plateformes de
  location de courte durée et de transport de passagers \; immatriculation
  unique à la TVA — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA : règles du fournisseur présumé pour les plateformes de
  location de courte durée et de transport de passagers \; immatriculation
  unique à la TVA — 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:20260909T012720Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act : règles « haut risque » pour l'IA intégrée dans des pr
 oduits réglementés (machines\, dispositifs médicaux\, jouets\, ascenseu
 rs)
DESCRIPTION:L'IA qui constitue un composant de sécurité de produits couve
 rts par la législation de l'UE sur les produits énumérée à l'annexe I
  (machines\, dispositifs médicaux\, jouets\, ascenseurs\, véhicules\, et
 c.) doit satisfaire aux exigences « haut risque » de l'AI Act dans le ca
 dre de l'évaluation de la conformité CE du produit.\n\nQui est concerné
 : Les fabricants et importateurs de produits physiques dotés de fonctions
  de sécurité par IA\, et leurs fournisseurs de logiciels.\n\nQue faire: 
 Identifiez les produits dans lesquels l'IA assure une fonction de sécurit
 é. Prévoyez d'intégrer les exigences de l'AI Act (gestion des risques\,
  gouvernance des données\, journalisation\, contrôle humain) dans l'éva
 luation de la conformité et le dossier technique existants du produit. Ra
 pprochez-vous tôt des organismes notifiés\, car les évaluations seront 
 combinées.\n\nSanction: Jusqu'à 15 M€ ou 3 % du chiffre d'affaires mon
 dial (PME : le montant le plus bas des deux)\n\nNote sur la date : Report
 é du 2027-08-02 par le Digital Omnibus sur l'IA (règl. 2026/1744)\n\nSta
 tus: Reportée\nhttps://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-
 i-products
URL:https://eudeadlines.eu/fr/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 : règles « haut risque » pour l'IA intégrée dans de
 s produits réglementés (machines\, dispositifs médicaux\, jouets\, asce
 nseurs) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : règles « haut risque » pour l'IA intégrée dans de
 s produits réglementés (machines\, dispositifs médicaux\, jouets\, asce
 nseurs) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR