EU Deadline Radar

Tax and compliance calendar 2026 for companies in Estonia

This calendar lists every deadline that applies to a company in Estonia in 2026: national tax and reporting duties alongside EU-wide regulations - such as the AI Act, NIS2 and the Cyber Resilience Act - that apply across the whole EU.

Recurring obligations - monthly VAT returns, quarterly filings, annual reports - are expanded into their individual due dates for the year using the rule shown on each deadline's own page. This calendar does not shift dates that fall on a weekend or public holiday; always check the linked official source for the exact filing deadline.

Data last verified 8 September 2026. See the source cited on each deadline

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January 2026

DateWhereRegulationDeadline
EstoniaNIS2Estonia NIS2: amended Cybersecurity Act applies to ~6,500 entities

March 2026

DateWhereRegulationDeadline
EstoniaNIS2Estonia NIS2: in-scope entities must register/notify RIA within 3 months of qualifying

April 2026

DateWhereRegulationDeadline
EstoniaEstonia minimum wageEstonia: minimum monthly wage rises to €946 (from 1 April 2026)

June 2026

DateWhereRegulationDeadline
EU-widePay Transparency DirectivePay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer

July 2026

DateWhereRegulationDeadline
EU-wideEU Customs ReformRemoval of the €150 customs duty-exemption threshold: transitional flat-rate duty on low-value parcels
EU-wideCosmetics RegulationCosmetics: expanded fragrance-allergen labelling (26 to 80+ allergens) mandatory on new products
EU-wideRight to RepairRight to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guarantee

August 2026

DateWhereRegulationDeadline
EU-wideEU AI ActAI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts
EU-widePPWRPackaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration)

September 2026

DateWhereRegulationDeadline
EstoniaEstonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
EstoniaEstonia TSD (income and social tax declaration)Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10thRecurring
EU-wideCyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
EU-wideData ActData Act: new connected products must be designed for user data access (access by design)
EstoniaEstonia IntrastatEstonia: Intrastat report on dispatches of goods to other EU member states due by the 14th
EstoniaEstonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
EstoniaEstonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
EstoniaEstonia VAT (recapitulative statement)Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
EU-wideEmpowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
EstoniaEstonia / EU Import One Stop Shop (IOSS)Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

October 2026

DateWhereRegulationDeadline
EstoniaEstonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
EstoniaEstonia TSD (income and social tax declaration)Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10thRecurring
EstoniaEstonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly
EstoniaEstonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
EstoniaEstonia / EU Import One Stop Shop (IOSS)Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
EstoniaEstonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRecurring

November 2026

DateWhereRegulationDeadline
EstoniaEstonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
EstoniaEstonia TSD (income and social tax declaration)Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10thRecurring
EstoniaEstonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
EstoniaEstonia / EU Import One Stop Shop (IOSS)Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

December 2026

DateWhereRegulationDeadline
EU-wideEU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
EU-widePlatform Work DirectivePlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
EU-wideProduct Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
EstoniaEstonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
EstoniaEstonia TSD (income and social tax declaration)Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10thRecurring
EstoniaEstonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
EstoniaEstonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
EU-wideeIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
EU-wideEUDREU Deforestation Regulation: due diligence applies for large and medium operators and traders
EstoniaEstonia / EU Import One Stop Shop (IOSS)Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

Frequently asked questions

Does this calendar include EU-wide obligations, or only national ones?

Both. It combines every national deadline for this country with EU-wide regulations - such as the AI Act or NIS2 - that apply to companies here regardless of country.

How are recurring deadlines like monthly VAT returns shown?

Each recurring obligation (a monthly VAT return, a quarterly filing) is expanded into its actual due date for every month, quarter or year it applies, using the recurrence rule published on its own deadline page.

How current is this calendar?

Every entry links to its official source and shows a last-verified date. Dates can move, so always confirm against the official source before relying on one.

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