Estonia: OSS quarterly VAT return due by the end of the following month
Jedes Quartal (ab Oktober), fällig bis zum 31. · Only applies to businesses registered for the OSS Union scheme (cross-border B2C sales of goods/services to consumers in other EU member states above €10,000/year, or voluntary registration below that). Deadline is always the last calendar day of the month following the quarter (30 Apr / 31 Jul / 31 Oct / 31 Jan) and is not moved for weekends or public holidays.
Was sich ändert
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.
Wer betroffen ist
Estonia-registered companies selling goods or digital/other services to consumers in other EU member states whose combined cross-border B2C turnover exceeds €10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.
Größen: kleinst, klein, mittel, groß · Branchen: E-Commerce, Software / SaaS, Freiberufliche Dienstleistungen, Einzelhandel · Gilt, wenn: Wir verkaufen online; Wir verkaufen an Verbraucher (B2C); Wir exportieren in Drittländer außerhalb der EU
Was zu tun ist
Register for the OSS Union scheme in e-MTA once cross-border B2C sales are expected to exceed €10,000/year (or opt in voluntarily). File the OSS VAT return and pay VAT due electronically by 30 April (Q1), 31 July (Q2), 31 October (Q3) and 31 January (Q4, following year).
Nächste Termine
Quellen
- Maksu- ja Tolliamet (EMTA) – OSS-erikord (Union One Stop Shop scheme, quarterly taxable period) (www.emta.ee)
- European Commission – VAT One Stop Shop: Declare and pay OSS (end-of-month-following-quarter deadline, no weekend shift) (vat-one-stop-shop.ec.europa.eu)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.