Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April
Hinweis zum Datum: Verified via EMTA: Form E must be filed by 30 April of the year following the tax year, even if business income was zero; e-MTA opens for FIE Form E submissions from 15 February.
Jedes Jahr im April, fällig bis zum 30. · Self-employed person's own annual income tax return; does not apply to companies.
Was sich ändert
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.
Wer betroffen ist
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants operating without a company.
Größen: kleinst · Branchen: Alle Branchen
Was zu tun ist
File Vorm E via e-MTA by 30 April covering the previous calendar year's business income and expenses, and pay any income tax balance due.
Nächste Termine
Sanktion
Coercive fine (sunniraha); interest (viivis) on any resulting income tax debt.
Quellen
- EMTA - Taxable business income (self-employed) (www.emta.ee)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.