Tax and compliance calendar 2027 for companies in Estonia

This calendar lists every deadline that applies to a company in Estonia in 2027: 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 2027

Date	Where	Regulation	Deadline
1 January 2027	Estonia	Estonia e-invoicing	Estonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027
1 January 2027	Estonia	Estonia minimum wage	Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage
10 January 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 January 2027	Estonia	Estonia 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
12 January 2027	EU-wide	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
20 January 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
20 January 2027	EU-wide	Machinery Regulation	Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
31 January 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 January 2027	Estonia	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring

February 2027

Date	Where	Regulation	Deadline
10 February 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 February 2027	Estonia	Estonia 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
18 February 2027	EU-wide	Battery Regulation	Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
20 February 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
28 February 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

March 2027

Date	Where	Regulation	Deadline
10 March 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 March 2027	Estonia	Estonia 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
15 March 2027	Estonia	Estonia Social Tax Act (Sotsiaalmaksuseadus)	Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
20 March 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 March 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 March 2027	Estonia	Estonia packaging report (Pakendiseadus)	Estonia: annual packaging report (pakendiaruanne) due 31 MarchRecurring

April 2027

Date	Where	Regulation	Deadline
10 April 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 April 2027	Estonia	Estonia 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
20 April 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 April 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
30 April 2027	Estonia	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring
30 April 2027	Estonia	Estonia Income Tax Act (Tulumaksuseadus)	Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 AprilRecurring

May 2027

Date	Where	Regulation	Deadline
10 May 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 May 2027	Estonia	Estonia 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
20 May 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 May 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

June 2027

Date	Where	Regulation	Deadline
7 June 2027	EU-wide	Pay Transparency Directive	Pay Transparency: first gender pay gap report due for employers with 150+ employees
10 June 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 June 2027	Estonia	Estonia 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
15 June 2027	Estonia	Estonia Social Tax Act (Sotsiaalmaksuseadus)	Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
20 June 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 June 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
30 June 2027	Estonia	Estonia annual report filing	Estonia: annual report (majandusaasta aruanne) filing deadline to the business registerRecurring
30 June 2027	Estonia	Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)	Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerRecurring
30 June 2027	EU-wide	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises

July 2027

Date	Where	Regulation	Deadline
9 July 2027	EU-wide	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
10 July 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 July 2027	Estonia	Estonia 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
20 July 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 July 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 July 2027	Estonia	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring

August 2027

Date	Where	Regulation	Deadline
2 August 2027	EU-wide	EU AI Act	AI Act: GPAI models placed on the market before August 2025 must comply
10 August 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 August 2027	Estonia	Estonia 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
18 August 2027	EU-wide	Battery Regulation	Battery Regulation: supply-chain due diligence obligations apply
20 August 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 August 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

September 2027

Date	Where	Regulation	Deadline
10 September 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 September 2027	Estonia	Estonia 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
15 September 2027	Estonia	Estonia Social Tax Act (Sotsiaalmaksuseadus)	Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
20 September 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 September 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
30 September 2027	EU-wide	CBAM	CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers
30 September 2027	EU-wide	DAC8	DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

October 2027

Date	Where	Regulation	Deadline
10 October 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 October 2027	Estonia	Estonia 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
20 October 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 October 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 October 2027	Estonia	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring

November 2027

Date	Where	Regulation	Deadline
10 November 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 November 2027	Estonia	Estonia 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
20 November 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 November 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

December 2027

Date	Where	Regulation	Deadline
2 December 2027	EU-wide	EU AI Act	AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
10 December 2027	Estonia	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 December 2027	Estonia	Estonia 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
11 December 2027	EU-wide	Cyber Resilience Act	CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products
14 December 2027	EU-wide	Forced Labour Regulation	Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour
15 December 2027	Estonia	Estonia Social Tax Act (Sotsiaalmaksuseadus)	Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
20 December 2027	Estonia	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
24 December 2027	EU-wide	eIDAS 2	EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification
31 December 2027	Estonia	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 December 2027	EU-wide	Ecodesign (ESPR)	ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)
31 December 2027	EU-wide	Late Payment Regulation	Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

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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