EU Deadline Radar

What changes in Estonia on 30 September 2027

Several compliance deadlines fall on the same day in Estonia. Here is what changes on 30 September 2027 and what your company needs to do about each one.

What changes on this date

RegulationDeadline
EU-wideCBAM

CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers

Since 1 January 2026 importers of more than 50 tonnes per year of CBAM goods (iron and steel, aluminium, cement, fertilisers; plus hydrogen and electricity without threshold) must be authorised CBAM declarants and buy CBAM certificates covering the embedded emissions. The first annual declaration and certificate surrender for 2026 imports is due in 2027. Importers under 50 tonnes are exempt but must monitor the threshold.

Track cumulative annual imports of CBAM goods by weight to know if you cross 50 tonnes. If you do, make sure your authorised declarant status is granted, collect actual emissions data from suppliers (or use default values), buy certificates during 2027 and file the declaration in the CBAM registry by the deadline.

Details →

EU-wideDAC8

DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

Since 1 January 2026 crypto-asset service providers (exchanges, brokers, custodial wallet providers, some DeFi front-ends) must collect and verify customer identity and tax residence and record all exchange and transfer transactions of EU users. The first annual report to the tax authority is due in 2027, and data is exchanged between Member States. DAC7 already imposes similar annual reporting (by 31 January) on digital platforms for sellers.

Register as a reporting crypto-asset service provider in one Member State if not MiCA-authorised. Collect self-certifications (name, address, TIN, tax residence) from all users, keep transaction records from 1 January 2026, and set up XML reporting in the national format before the first deadline.

Details →

EU-wideCBAM

CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers

Since 1 January 2026 importers of more than 50 tonnes per year of CBAM goods (iron and steel, aluminium, cement, fertilisers; plus hydrogen and electricity without threshold) must be authorised CBAM declarants and buy CBAM certificates covering the embedded emissions. The first annual declaration and certificate surrender for 2026 imports is due in 2027. Importers under 50 tonnes are exempt but must monitor the threshold.

Track cumulative annual imports of CBAM goods by weight to know if you cross 50 tonnes. If you do, make sure your authorised declarant status is granted, collect actual emissions data from suppliers (or use default values), buy certificates during 2027 and file the declaration in the CBAM registry by the deadline.

Details →

EU-wideDAC8

DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

Since 1 January 2026 crypto-asset service providers (exchanges, brokers, custodial wallet providers, some DeFi front-ends) must collect and verify customer identity and tax residence and record all exchange and transfer transactions of EU users. The first annual report to the tax authority is due in 2027, and data is exchanged between Member States. DAC7 already imposes similar annual reporting (by 31 January) on digital platforms for sellers.

Register as a reporting crypto-asset service provider in one Member State if not MiCA-authorised. Collect self-certifications (name, address, TIN, tax residence) from all users, keep transaction records from 1 January 2026, and set up XML reporting in the national format before the first deadline.

Details →

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