Dieser Kalender listet jede Frist auf, die 2027 für ein Unternehmen in Estland gilt: nationale Steuer- und Meldepflichten zusammen mit EU-weiten Regelungen - etwa dem AI Act, NIS2 und dem Cyber Resilience Act -, die in der gesamten EU gelten.
Wiederkehrende Pflichten - monatliche USt-Voranmeldungen, vierteljährliche Meldungen, Jahresberichte - werden anhand der auf der jeweiligen Fristenseite angegebenen Regel auf ihre einzelnen Fälligkeitstermine im Jahr aufgeschlüsselt. Dieser Kalender verschiebt keine Termine, die auf ein Wochenende oder einen Feiertag fallen; prüfen Sie für den genauen Abgabetermin immer die verlinkte offizielle Quelle.
Daten zuletzt geprüft am 8. September 2026. Die bei jeder Frist genannte Quelle ansehen
The Ministry of Finance is drafting a VAT Act amendment that would make structured e-invoices mandatory for domestic B2B transactions between VAT-registered businesses and require all invoices (not just those above €1,000) to be declared in the VAT return annex, aimed at closing an estimated multi-million-euro VAT collection gap.
Details →Estonia's minimum wage is due to reach 50% of the average gross wage in 2027 under a multi-year good-faith agreement, but the exact euro amount and effective date are set by social partners each autumn/winter and have not yet been agreed for 2027.
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 →Ab diesem Datum dürfen Cloud- und Datenverarbeitungsanbieter ihren Kunden den Wechsel zu einem anderen Anbieter oder den Export ihrer Daten (Egress) nicht mehr in Rechnung stellen. Verträge müssen bereits eine Kündigung und Migration innerhalb von 30 Tagen ermöglichen, und Anbieter müssen den Export in maschinenlesbaren Formaten anbieten.
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 →Die Verordnung (EU) 2023/1230 gilt ohne Übergangsfrist für alle Maschinen, die ab dem 20. Januar 2027 in der EU in Verkehr gebracht werden. Sie ergänzt Anforderungen an Softwaresicherheit, Schutz vor böswilliger Manipulation, sich selbst weiterentwickelndes (KI-)Verhalten, digitale Betriebsanleitungen und eine verpflichtende Bewertung durch Dritte für bestimmte Hochrisiko-Maschinenkategorien.
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 →Nach der Verordnung (EU) 2023/1542 muss jede Elektrofahrzeugbatterie, jede Batterie für leichte Verkehrsmittel (E-Bikes, Roller) und jede Industriebatterie über 2 kWh, die in Verkehr gebracht wird, einen QR-Code tragen, der auf einen digitalen Batteriepass mit Angaben zu Chemie, CO2-Fußabdruck, Rezyklatanteil, Leistung und Haltbarkeit verweist.
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 →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 →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 →Companies that place packaged goods on the Estonian market (including through import) must report annual packaging and packaging-waste data to the national packaging register by 31 March each year, either directly or through a recognised producer-responsibility organisation. Companies placing under 20 tonnes of packaging a year are exempt from the data-audit requirement, but not from reporting itself.
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 →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 →A self-employed person (FIE) must file an annual income tax return (Vorm E) declaring business income and expenses for the previous calendar year, separate from the standard personal income tax return.
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 →Die Richtlinie (EU) 2023/970 verpflichtet Arbeitgeber, Gehaltsspannen vor Vorstellungsgesprächen offenzulegen, Bewerber nicht mehr nach ihrer Gehaltshistorie zu fragen, Beschäftigten ein Auskunftsrecht über das Durchschnittsentgelt je Kategorie einzuräumen und – bei 150 oder mehr Beschäftigten – Kennzahlen zum geschlechtsspezifischen Entgeltgefälle für 2026 bis Juni 2027 zu melden (250+ jährlich, 150-249 alle drei Jahre). Ein Gefälle über 5 % ohne objektive Rechtfertigung löst eine gemeinsame Entgeltbewertung aus.
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 →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 →Every company registered in Estonia must prepare, have shareholders/members approve, and electronically file its annual report with the Business Register within 6 months of financial year end. Filing is done via the e-Business Register (e-äriregister, run by RIK). For calendar-year filers that means 30 June.
Details →Estonian companies must keep their beneficial owner (ultimate beneficial owner, UBO) data in the e-Business Register accurate and confirm/update it, in practice done alongside each annual report submission.
Details →Kleinst- und Kleinunternehmen, die mit EUDR-Rohstoffen handeln (Rinder, Kakao, Kaffee, Palmöl, Kautschuk, Soja, Holz und daraus hergestellte Erzeugnisse), erhalten sechs Monate zusätzlich. Kleine nachgelagerte Händler müssen vor allem die Referenznummern der vorgelagerten Sorgfaltserklärungen erfassen und weitergeben; kleine Primärerzeuger in Ländern mit geringem Risiko geben eine vereinfachte Erklärung ab.
Details →Zahlungsdienstleister in EU-Ländern außerhalb des Euroraums müssen ab Juli 2027 Euro-Echtzeitüberweisungen und die kostenlose Namens-/IBAN-Prüfung (Verification of Payee) anbieten; damit ist die Einführung EU-weit abgeschlossen.
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 →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 →KI-Modelle mit allgemeinem Verwendungszweck, die bereits vor dem 2. August 2025 auf dem Markt waren, erhielten zwei Jahre, um nachzuziehen. Ab diesem Datum müssen sie dieselben Pflichten zu Dokumentation, Urheberrecht und Trainingsdaten-Zusammenfassung erfüllen wie neue Modelle.
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 →Unternehmen, die Batterien in der EU in Verkehr bringen, müssen ein Sorgfaltspflichtensystem für Rohstoffe wie Kobalt, Lithium, Nickel und Naturgraphit betreiben: Lieferkettenstrategie, Risikoermittlung, Überprüfung durch Dritte und öffentliche Berichterstattung. Unternehmen mit einem Nettoumsatz unter 40 Mio. € sind ausgenommen.
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 →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 →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 →Seit dem 1. Januar 2026 müssen Importeure von mehr als 50 Tonnen CBAM-Waren pro Jahr (Eisen und Stahl, Aluminium, Zement, Düngemittel; zusätzlich Wasserstoff und Strom ohne Schwellenwert) zugelassene CBAM-Anmelder sein und CBAM-Zertifikate kaufen, die die eingebetteten Emissionen abdecken. Die erste Jahreserklärung und Zertifikatsabgabe für die Einfuhren 2026 ist 2027 fällig. Importeure unter 50 Tonnen sind ausgenommen, müssen den Schwellenwert aber im Blick behalten.
Details →Seit dem 1. Januar 2026 müssen Anbieter von Kryptowerte-Dienstleistungen (Börsen, Broker, Anbieter von Verwahr-Wallets, einige DeFi-Frontends) die Identität und steuerliche Ansässigkeit ihrer Kunden erheben und überprüfen sowie alle Tausch- und Transfertransaktionen von EU-Nutzern aufzeichnen. Die erste jährliche Meldung an die Steuerbehörde ist 2027 fällig, und die Daten werden zwischen den Mitgliedstaaten ausgetauscht. DAC7 verpflichtet digitale Plattformen bereits zu einer ähnlichen jährlichen Meldung (bis 31. Januar) über Verkäufer.
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 →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 →KI für Personalauswahl und Mitarbeiterführung, Kreditscoring, Versicherungstarifierung, Zulassung zu Bildungseinrichtungen, biometrische Identifizierung, kritische Infrastruktur und Strafverfolgung wird zu „Hochrisiko-KI“. Anbieter brauchen ein Risikomanagementsystem, Daten-Governance, technische Dokumentation, Protokollierung, menschliche Aufsicht und eine Konformitätsbewertung; Betreiber müssen die Systeme gemäß Anleitung verwenden, Protokolle aufbewahren und betroffene Personen informieren.
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 →Ab diesem Datum muss jedes in der EU in Verkehr gebrachte Produkt mit digitalen Elementen die grundlegenden Cybersicherheitsanforderungen erfüllen (sichere Voreinstellungen, keine bekannten ausnutzbaren Schwachstellen, Sicherheitsupdates während des Unterstützungszeitraums, SBOM), eine Konformitätsbewertung bestehen und die CE-Kennzeichnung tragen. Importeure und Händler müssen die Konformität prüfen.
Details →Die Verordnung (EU) 2024/3015 verbietet es, Produkte, die unter Einsatz von Zwangsarbeit hergestellt wurden, auf dem EU-Markt in Verkehr zu bringen, bereitzustellen oder zu exportieren – an jeder Stelle der Lieferkette. Nationale Behörden und die Kommission können verdächtige Produkte untersuchen und deren Rückruf, Spende, Recycling oder Vernichtung anordnen. Es gibt keine Ausnahme nach Unternehmensgröße – lediglich zusätzliche Leitlinien und eine eigene KMU-Kontaktstelle.
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 →Private Unternehmen, die gesetzlich verpflichtet sind, Kunden mit starker Authentifizierung zu identifizieren – Banken, Zahlungs- und Kryptounternehmen, Telekommunikationsanbieter, Energie- und Versorgungsunternehmen, Versicherer, Gesundheitsdienstleister, Verkehrsunternehmen und sehr große Online-Plattformen – müssen die EU Digital Identity Wallet akzeptieren, wenn ein Nutzer sie anbietet, zusätzlich zu ihren bestehenden Methoden.
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 →Die Ökodesign-Verordnung für nachhaltige Produkte (EU) 2024/1781 ermöglicht es der Kommission, Anforderungen an Haltbarkeit, Reparierbarkeit, Rezyklatanteil und Informationen produktgruppenweise festzulegen, jeweils mit einem digitalen Produktpass. Die ersten Rechtsakte (Stahl, dann Textilien, Reifen, Aluminium, Möbel) werden 2026-2028 erwartet und gelten nach einer Übergangsfrist. Seit dem 19. Juli 2026 dürfen große Unternehmen zudem unverkaufte Kleidung und Schuhe nicht mehr vernichten.
Details →Die Kommission hat vorgeschlagen, die Zahlungsverzugsrichtlinie durch eine Verordnung zu ersetzen, die Zahlungsfristen im B2B- und B2G-Geschäft auf 30 Tage begrenzt, Verzugszinsen automatisch anfallen lässt und nationale Durchsetzungsbehörden schafft. Das Dossier ist im Rat seit 2024 nicht vorangekommen, ein Datum steht daher nicht fest.
Details →Beides. Er vereint alle nationalen Fristen für dieses Land mit EU-weiten Regelungen - etwa dem AI Act oder NIS2 -, die unabhängig vom Land für Unternehmen hier gelten.
Jede wiederkehrende Pflicht (eine monatliche USt-Voranmeldung, eine vierteljährliche Meldung) wird anhand der auf ihrer eigenen Fristenseite veröffentlichten Wiederholungsregel auf ihren tatsächlichen Fälligkeitstermin für jeden Monat, jedes Quartal oder jedes Jahr, in dem sie gilt, aufgeschlüsselt.
Jeder Eintrag verlinkt auf seine offizielle Quelle und zeigt ein Datum der letzten Prüfung. Termine können sich verschieben - prüfen Sie daher immer die offizielle Quelle, bevor Sie sich auf einen Termin verlassen.
Alle Kalender · Lettland, Litauen, Polen, Deutschland, Nur EU-weit