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
| Date | Where | Regulation | Deadline |
|---|---|---|---|
| Estonia | NIS2 | Estonia NIS2: amended Cybersecurity Act applies to ~6,500 entities |
Estonia's amended Küberturvalisuse seadus transposing NIS2 entered into force on 1 January 2026, roughly doubling the number of regulated organisations to about 6,500. In-scope entities must register with the Information System Authority (RIA), apply risk-management measures, and report significant incidents within 24 hours (initial notice), 72 hours (detailed report) and 1 month (final report).
Details →| Date | Where | Regulation | Deadline |
|---|---|---|---|
| Estonia | NIS2 | Estonia NIS2: in-scope entities must register/notify RIA within 3 months of qualifying |
Companies newly brought into NIS2 scope by Estonia's amended Cybersecurity Act (effective 1 January 2026) had to register with the Information System Authority (RIA) within three months of the Act taking effect. Any company that later starts meeting the essential/important-entity criteria must still register with RIA within three months of qualifying.
Details →| Date | Where | Regulation | Deadline |
|---|---|---|---|
| Estonia | Estonia minimum wage | Estonia: minimum monthly wage rises to €946 (from 1 April 2026) |
Estonia's national minimum wage for full-time work rose from €886 to €946 per month (€5.67/hour) from 1 April 2026, agreed between national employer and trade union bodies via state conciliation. It is a step in a multi-year path toward 50% of the average wage by 2027.
Details →| Date | Where | Regulation | Deadline |
|---|---|---|---|
| EU-wide | Pay Transparency Directive | Pay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer |
Directive (EU) 2023/970 requires every employer in the EU, whatever its size, to give job applicants the initial pay or pay range for the role before the interview or in the job ad, and bans asking applicants about their pay history. Workers also get the right to ask, in writing, for their own pay level and the average pay level by sex for people doing the same or equal-value work.
Details →Until mid-2026, parcels worth up to €150 sent to EU consumers from outside the EU were exempt from customs duty (VAT has already been due on them since 2021). Council Regulation (EU) 2026/382 removed that exemption and, from 1 July 2026, applies a flat transitional duty of €3 per item to such low-value consignments, ahead of full ad-valorem tariffs once the EU Customs Data Hub is operational (targeted around mid-2028).
Details →The Cosmetic Products Regulation's list of fragrance allergens that must be individually named on the label grows from about 26 to more than 80 substances, whenever present above 0.001% in leave-on products or 0.01% in rinse-off products. New cosmetic products placed on the market from 31 July 2026 must use the expanded list; stock already on the market before that date can still be sold until 31 July 2028.
Details →Directive (EU) 2024/1799 applies nationally from 31 July 2026. Manufacturers of products with EU repairability requirements (washing machines, fridges, dishwashers, vacuum cleaners, displays, phones, tablets, servers, e-bike batteries) must repair them at a reasonable price and time even outside the legal guarantee. When a consumer chooses repair under the guarantee, the guarantee is extended by 12 months. Sellers must offer repair when it is not more expensive than replacement.
Details →Users must be told when they interact with an AI system (chatbots, voice bots). AI-generated or manipulated images, audio, video and text must be marked in a machine-readable way, and deepfakes must be labelled. Since the same date national authorities can fine companies for most AI Act breaches.
Details →Regulation (EU) 2025/40 applies directly in all Member States. Packaging must be minimised (e-commerce parcels max 40% empty space), food-contact packaging with PFAS above limits is banned, every packaging type needs a conformity assessment and technical documentation, and producers must register for extended producer responsibility in each country where they place packaged goods. Further deadlines follow (harmonised labels 2028, recycled-content minimums 2030).
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded 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 following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Details →Manufacturers of products with digital elements (hardware and software, including SaaS-connected devices and standalone apps) must report actively exploited vulnerabilities and severe security incidents through ENISA's single reporting platform: early warning within 24 hours, full notification within 72 hours, final report within 14 days (vulnerabilities) or one month (incidents). It applies to products already on the market.
Details →Connected products (IoT devices, machines, vehicles, smart appliances) placed on the market from this date must be built so that the data they generate is easily, securely and free of charge accessible to the user, directly on the device where feasible. Since September 2025 users can already request their data and share it with third parties, and pre-contract information about generated data is mandatory.
Details →Businesses whose dispatches of goods to other EU member states exceed the annual Intrastat threshold must file a monthly Intrastat questionnaire with Statistics Estonia (Statistikaamet), covering the previous month's dispatches.
Details →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →VAT-registered businesses that make intra-Community supplies of goods, or supply certain B2B services to VAT payers in other EU member states, must file a recapitulative statement (Vorm VD) listing those transactions and counterparties by VAT number.
Details →Directive (EU) 2024/825 amends EU consumer-protection law (the Unfair Commercial Practices Directive and the Consumer Rights Directive) to ban generic environmental claims not backed by recognised excellent environmental performance (e.g. 'climate neutral', 'eco-friendly', 'green' used without substantiation), bans claims based purely on carbon-offsetting, and requires sustainability labels to come from a certification scheme or a public authority rather than being self-created. It also bans planned-obsolescence practices and requires clearer product durability/reparability information.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded 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 following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Details →Businesses that package goods or import packaged goods and place packaging on the Estonian market, and that have not joined a licensed packaging recovery organisation covering their recycling targets, must file a quarterly packaging excise duty declaration and pay the duty on packaging placed on the market.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded 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 following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Generative AI systems that were already on the market before 2 August 2026 get until 2 December 2026 to implement machine-readable marking and detection of AI-generated output. From the same date AI systems built to generate non-consensual intimate or sexual imagery are prohibited outright.
Details →Directive (EU) 2024/2831 must be transposed by 2 December 2026. Digital labour platforms face a rebuttable presumption that their workers are employees where the platform controls the work, must be transparent about automated monitoring and decision systems, keep humans in the loop for decisions like account suspension, and may not process certain personal data (emotions, private chats).
Details →Directive (EU) 2024/2853 must be transposed by 9 December 2026 and applies to products placed on the market after that date. Software (including SaaS and AI), digital manufacturing files and related services count as products; missing security updates can make a product defective. Courts can order disclosure of evidence and presume defectiveness in complex cases. Free open-source software outside commercial activity is excluded.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded 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 following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Details →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Each EU country must provide at least one certified EU Digital Identity Wallet so citizens and businesses can identify themselves, sign documents with qualified e-signatures and share verified attributes (company registration, licences) across the EU. Public administrations must accept it for online services.
Details →Companies placing cattle, cocoa, coffee, palm oil, rubber, soy or wood (and derived products such as furniture, paper, leather, chocolate, tyres) on the EU market or exporting them must prove the goods are deforestation-free and legally produced, with geolocation of plots, and file a due diligence statement in the EU information system.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →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.
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.
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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