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/n
 l/calendar/estonia/2028
BEGIN:VEVENT
UID:ee-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20261026T090231Z
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\nVoor wie geldt dit: Any Estonia-registered company tha
 t distributes dividends or other profit in a given month\; companies that 
 retain all profit and never distribute have no filing under this obligatio
 n.\n\nWat u moet doen: When paying dividends or another profit distributio
 n\, calculate the 22/78 income tax on the distribution\, then file TSD Ann
 ex 7 together with form INF 1 listing the recipients\, and pay the tax due
 \, by the 10th of the month following payment.\n\nSanctie: Interest (intre
 ss) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §1
 17 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: Be
 vestigd\nhttps://eudeadlines.eu/nl/deadline/ee-cit-distributed-profit-mont
 hly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: Every Estonia-registered company that pays 
 salary\, board member remuneration or other reportable employment income i
 n 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\nWat u moet doe
 n: Calculate and withhold income tax\, social tax\, unemployment insurance
  and funded pension contributions on payments made in the month\, then fil
 e form TSD and pay the amounts due via e-MTA by the 10th of the following 
 month. From 1 October 2026\, submit the Annex 1/2 wage data in the new XBR
 L GL file format or straight from accounting software: the XML format used
  until then is no longer valid\, while uploading Annexes 1 and 2 from a CS
 V file stays available as a transitional option until the end of 2027 (see
  ee-tsd-data-based-submission-2026).\n\nSanctie: Interest (intress) of 0.0
 6% 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: Bevestigd\nh
 ttps://eudeadlines.eu/nl/deadline/ee-tsd-monthly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: Estonia-based e-commerce or trad
 ing companies that send goods to customers or warehouses in other EU membe
 r states above roughly EUR 325\,000/year in dispatch value\; not automatic
 ally triggered by importing goods into Estonia alone.\n\nWat u moet doen: 
 Register for Intrastat reporting once the dispatch threshold is crossed\, 
 and submit the monthly Intrastat questionnaire to Statistics Estonia by th
 e 14th calendar day of the following month.\n\nSanctie: Coercive fine (sun
 niraha) under the National Statistics Act (Riikliku statistika seadus) for
  non-submission.\n\nOpmerking bij de datum: Since the 2025 simplification\
 , Statistics Estonia only requires Intrastat reporting for DISPATCHES (goo
 ds sent to other EU member states)\; arrivals reporting was dropped. Manda
 tory only once a business's annual dispatch value to other EU states excee
 ds the yearly threshold (EUR 325\,000 for 2026)\; below the threshold\, re
 porting is voluntary/not required. An importer that only brings goods INTO
  Estonia from the EU\, without dispatching goods to other member states ab
 ove the threshold\, is not in scope.\n\nStatus: Bevestigd\nhttps://eudeadl
 ines.eu/nl/deadline/ee-intrastat-dispatch-monthly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: Sole proprietors (FIE) registered i
 n Estonia\, including outsourced/self-employed accountants and consultants
  operating without a company.\n\nWat u moet doen: Pay the quarterly social
  tax advance to EMTA by the 15th of March\, June\, September and December\
 ; reconcile the final amount when filing the annual income tax return (Vor
 m E).\n\nSanctie: Interest (viivis) on late payment.\n\nOpmerking bij de d
 atum: Confidence: likely\, not independently re-verified this session (EMT
 A's dedicated FIE/social-tax pages returned 404 to this session's fetches)
 . Quarterly advance-payment pattern (15 March / 15 June / 15 September / 1
 5 December) is well established for self-employed persons under the Social
  Tax Act\; recommend a follow-up real-browser check of emta.ee before trea
 ting as fully verified.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/de
 adline/ee-fie-social-tax-advance-quarterly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie gel
 dt dit: 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\nWat u moet 
 doen: 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\nSanctie: 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: Bevestig
 d\nhttps://eudeadlines.eu/nl/deadline/ee-vat-return-monthly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: Estonian 
 VAT-registered companies that sell goods or qualifying services cross-bord
 er\, B2B\, to VAT-registered counterparties in other EU member states (e.g
 . a SaaS company invoicing EU business customers\, or an e-commerce compan
 y shipping stock to another member state).\n\nWat u moet doen: File Vorm V
 D via e-MTA for any month with qualifying intra-Community supplies\, along
 side the KMD VAT return\, by the 20th of the following month.\n\nSanctie: 
 Warning and coercive fine (sunniraha) under the Taxation Act for late or m
 issing submission.\n\nOpmerking bij de datum: Filed together with\, but as
  a separate form from\, the KMD VAT return. Only required for the months i
 n which the business actually made zero-rated intra-Community supplies of 
 goods or reportable B2B services to VAT payers in other EU member states.\
 n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee-vd-recapitulat
 ive-statement-monthly
URL:https://eudeadlines.eu/nl/deadline/ee-vd-recapitulative-statement-month
 ly
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:20261026T090231Z
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\nVoor wie geldt dit: E-commerce companies regis
 tered for IOSS that import and sell low-value goods from outside the EU di
 rectly to EU consumers.\n\nWat u moet doen: File the monthly IOSS VAT retu
 rn via e-MTA and pay VAT collected on qualifying distance sales by the las
 t day of the following month.\n\nSanctie: Interest (viivis)\; repeated non
 -compliance can lead to exclusion from the IOSS special scheme.\n\nOpmerki
 ng bij de datum: Confidence: likely\, not independently verified this sess
 ion -- no EMTA IOSS page could be fetched (search budget and fetch budget 
 both exhausted before reaching it). Based on the EU-wide IOSS rule (distan
 ce sales of goods imported from outside the EU in consignments <=EUR 150\,
  declared and VAT-collected via the Import One Stop Shop)\, which is unifo
 rm across member states and administered nationally through EMTA for Eston
 ia-registered users\; the Gemini source audit rated this 'likely'. Recomme
 nd a follow-up real-browser check of emta.ee before treating as fully veri
 fied. Only applies to businesses actually registered for the IOSS special 
 scheme.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee-ioss-r
 eturn-monthly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: E-commerce and other comp
 anies that import or package goods and place packaging on the Estonian mar
 ket without full coverage from a recovery organisation contract.\n\nWat u 
 moet doen: Determine whether your packaging recovery obligations are fully
  covered by a recovery organisation contract\; if not\, register with EMTA
  for packaging excise duty and file the quarterly declaration and payment 
 by the 15th of the month following the quarter.\n\nSanctie: Interest (viiv
 is) and coercive fine (sunniraha) for late or missing declaration.\n\nOpme
 rking bij de datum: Verified 2026-10-01 on EMTA's packaging page: "Pakendi
 aktsiisi maksukohustuse tekkimisel peab aktsiisimaksja Maksu- ja Tolliamet
 ile esitama maksustamisperioodi kohta aktsiisideklaratsiooni maksustamispe
 rioodile järgneva kuu 15. päevaks"\, with the tax period being a calenda
 r quarter. A business that has transferred its obligations to a licensed p
 ackaging recovery organisation (PakAS § 11¹) does not file this itself\;
  for the recovery organisation the period is the calendar year.\n\nStatus:
  Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee-packaging-excise-duty-qu
 arterly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: Estonia-registered compa
 nies selling goods or digital/other services to consumers in other EU memb
 er states whose combined cross-border B2C turnover exceeds €10\,000 a ye
 ar and who use the OSS Union scheme instead of registering for VAT in each
  customer's country.\n\nWat u moet doen: Register for the OSS Union scheme
  in e-MTA once cross-border B2C sales are expected to exceed €10\,000/ye
 ar (or opt in voluntarily). File the OSS VAT return and pay VAT due electr
 onically by 30 April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January 
 (Q4\, following year).\n\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl
 /deadline/ee-oss-vat-return-quarterly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: Any
  business that packages goods for the Estonian market or imports packaged 
 goods\, from micro-companies upward\; audit exemption only applies below 2
 0 tonnes/year.\n\nWat u moet doen: Register as a packaging undertaking (or
  contract with a producer-responsibility organisation) with the packaging 
 register\, track packaging volumes placed on the market\, and file the ann
 ual report by 31 March. If you place 20+ tonnes/year\, arrange the require
 d data audit before filing.\n\nSanctie: Non-fulfilment of recycling/recove
 ry targets triggers packaging excise tax (pakendiaktsiis) under the Pakend
 iaktsiisi seaduse §6 lg 5\; the registrar can also apply supervisory meas
 ures for late/non-filing under the Pakendiseadus.\n\n\nStatus: Bevestigd\n
 https://eudeadlines.eu/nl/deadline/ee-packaging-report-yearly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor 
 wie geldt dit: Sole proprietors (FIE) registered in Estonia\, including ou
 tsourced/self-employed accountants operating without a company.\n\nWat u m
 oet doen: 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\nSanctie: Coercive fine (sunniraha)\; interest (viivis) on any resultin
 g income tax debt.\n\nOpmerking bij de datum: Verified via EMTA: Form E mu
 st be filed by 30 April of the year following the tax year\, even if busin
 ess income was zero\; e-MTA opens for FIE Form E submissions from 15 Febru
 ary.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee-fie-incom
 e-tax-return-annual
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\nVoor wie geldt dit: All Estonia-registered
  companies (OÜ\, AS and other commercial entities)\, including micro and 
 small companies with simplified reporting.\n\nWat u moet doen: Close the b
 ooks\, get the report approved by shareholders/members\, and file electron
 ically via the e-Business Register (ariregister.rik.ee) within 6 months of
  financial year end. Include an auditor's report or review opinion if requ
 ired by size thresholds or your articles of association.\n\nSanctie: Fines
  under Äriseadustik §71 can be imposed without prior warning for late/no
 n-submission\; after prolonged non-submission the Business Register can st
 art compulsory dissolution/deletion proceedings under §60.\n\n\nStatus: B
 evestigd\nhttps://eudeadlines.eu/nl/deadline/ee-annual-report-yearly
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
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\
 nVoor wie geldt dit: All companies (OU\, AS\, etc.) registered in the Esto
 nian commercial register.\n\nWat u moet doen: Review and confirm or update
  beneficial owner data in the e-Business Register (ariregister.rik.ee) whe
 n filing the annual report\, and immediately whenever beneficial ownership
  changes.\n\nSanctie: Fine\; exact statutory maximum not independently con
 firmed this session (source audit cites up to EUR 400\,000 under the AML A
 ct for registered entities failing to maintain accurate beneficial-owner d
 ata).\n\nOpmerking bij de datum: Confidence: likely\, not independently co
 nfirmed this session -- rik.ee's beneficial-owners page and business-regis
 ter root returned 404/500 to this session's fetches. Beneficial-owner data
  confirmation is generally handled together with the annual report submiss
 ion in the e-Business Register\, hence the same 30 June date as ee-annual-
 report-yearly\; treat this as a distinct required action (confirming/updat
 ing 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 i
 ndependently verified from a primary rik.ee/riigiteataja source this sessi
 on -- recommend a follow-up real-browser check before publishing a specifi
 c euro amount.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/ee
 -ubo-annual-confirmation
URL:https://eudeadlines.eu/nl/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:20261026T090231Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijven me
 t 1.000+ werknemers vanaf boekjaar 2027\; kmo’s/mkb buiten toepassingsge
 bied met VSME-plafond voor de waardeketen
DESCRIPTION:Het Omnibus I-pakket heeft het toepassingsgebied van de CSRD be
 perkt tot bedrijven met meer dan 1.000 werknemers en meer dan €450 mln o
 mzet\; beursgenoteerde kmo’s zijn volledig geschrapt. Grote klanten moge
 n van leveranciers met minder dan 1.000 werknemers niet meer duurzaamheids
 gegevens verlangen dan de vrijwillige VSME-standaard. Bedrijven binnen het
  toepassingsgebied rapporteren in 2028 over boekjaar 2027.\n\nVoor wie gel
 dt dit: Grote bedrijven boven de nieuwe drempels moeten rapporteren\; kmo
 ’s/mkb-bedrijven worden alleen geraakt als leverancier aan wie gegevens 
 op VSME-niveau worden gevraagd.\n\nWat u moet doen: Grote bedrijven: ga na
  of u beide drempels overschrijdt en bereid rapportage op basis van ESRS v
 oor boekjaar 2027 voor. Kmo’s/mkb: gebruik de VSME-standaard als maximal
 e reactie op ESG-vragenlijsten van klanten en wijs verdergaande verzoeken 
 af\; overweeg een beknopt VSME-rapport om de relatie met bank en klanten s
 oepel te houden.\n\n\nOpmerking bij de datum: Omnibus I-richtlijn bekendge
 maakt in PB 2026-02-26\, van kracht 2026-03-18. Bedrijven die nieuw binnen
  het toepassingsgebied vallen\, rapporteren in 2028 over boekjaar 2027\; b
 edrijven uit golf 2/3 zijn in 2025 ‘stopgezet’\n\nStatus: Bevestigd\nh
 ttps://eudeadlines.eu/nl/deadline/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/nl/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijve
 n met 1.000+ werknemers vanaf boekjaar 2027\; kmo’s/mkb buiten toepassin
 gsgebied met VSME-plafond voor de waardeketen — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijve
 n met 1.000+ werknemers vanaf boekjaar 2027\; kmo’s/mkb buiten toepassin
 gsgebied met VSME-plafond voor de waardeketen — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20261026T090231Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: fictieve-leveranciersregels voor platforms bij kortetermijnve
 rhuur en personenvervoer\; één btw-registratie
DESCRIPTION:Platforms die kortetermijnverhuur van accommodatie (tot 30 nach
 ten) en personenvervoer faciliteren\, worden voor de btw de fictieve lever
 ancier wanneer de onderliggende verhuurder of chauffeur geen btw in rekeni
 ng brengt. Het éénloketsysteem (OSS) wordt uitgebreid (overbrenging van 
 eigen goederen\, B2C-leveringen) en een verplichte btw-verlegging voor nie
 t-gevestigde leveranciers vermindert de noodzaak van buitenlandse btw-regi
 straties.\n\nVoor wie geldt dit: Marktplaatsen en boekingsplatforms voor a
 ccommodatie en vervoer\; kmo’s/mkb-bedrijven die grensoverschrijdend in 
 de EU verkopen en nu meerdere btw-registraties aanhouden.\n\nWat u moet do
 en: Platforms: bouw btw-inning en -afdracht voor transacties als fictieve 
 leverancier en leg de btw-status van verhuurders/chauffeurs vast. Grensove
 rschrijdende verkopers: ga na of u dankzij het uitgebreide OSS vanaf juli 
 2028 buitenlandse btw-registraties kunt beëindigen en werk de btw-instell
 ingen in uw ERP bij.\n\n\nOpmerking bij de datum: Richtlijn (EU) 2025/516 
 van de Raad\; lidstaten mogen de fictieve-leveranciersregels voor platform
 s uitstellen tot 2030-01-01\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/n
 l/deadline/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/nl/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: fictieve-leveranciersregels voor platforms bij kortetermi
 jnverhuur en personenvervoer\; één btw-registratie — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: fictieve-leveranciersregels voor platforms bij kortetermi
 jnverhuur en personenvervoer\; één btw-registratie — 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:20261026T090231Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: hoogrisicoregels voor AI in gereguleerde producten (machine
 s\, medische hulpmiddelen\, speelgoed\, liften)
DESCRIPTION:AI die een veiligheidscomponent is van producten die vallen ond
 er de in bijlage I genoemde EU-productwetgeving (machines\, medische hulpm
 iddelen\, speelgoed\, liften\, voertuigen enz.) moet voldoen aan de hoogri
 sicovereisten van de AI-verordening als onderdeel van de CE-conformiteitsb
 eoordeling van het product.\n\nVoor wie geldt dit: Fabrikanten en importeu
 rs van fysieke producten met AI-veiligheidsfuncties\, en hun softwarelever
 anciers.\n\nWat u moet doen: Identificeer producten waarin AI een veilighe
 idsfunctie vervult. Plan de integratie van de vereisten van de AI-verorden
 ing (risicobeheer\, datagovernance\, logging\, menselijk toezicht) in de b
 estaande conformiteitsbeoordeling en het technisch dossier van het product
 . Stem vroeg af met aangemelde instanties\, omdat de beoordelingen worden 
 gecombineerd.\n\nSanctie: Tot €15 mln of 3% van de wereldwijde omzet (km
 o’s/mkb: het laagste van beide)\n\nOpmerking bij de datum: Uitgesteld va
 n 2027-08-02 door de Digital Omnibus inzake AI (Verord. 2026/1744)\n\nStat
 us: Uitgesteld\nhttps://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-
 i-products
URL:https://eudeadlines.eu/nl/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: hoogrisicoregels voor AI in gereguleerde producten (mac
 hines\, medische hulpmiddelen\, speelgoed\, liften) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: hoogrisicoregels voor AI in gereguleerde producten (mac
 hines\, medische hulpmiddelen\, speelgoed\, liften) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR