10. September 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. September 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 27. September 2026 Empowering Consumers for the Green Transition Directive Stärkung der Verbraucher für den ökologischen Wandel: Verbot vager und unbelegter Umweltaussagen gilt 30. September 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 10. Oktober 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 15. Oktober 2026 Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus) Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly 20. Oktober 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 31. Oktober 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 31. Oktober 2026 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 10. November 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. November 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 30. November 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 9. Dezember 2026 Product Liability Directive Neue Produkthaftungsrichtlinie gilt: verschuldensunabhängige Haftung erstreckt sich auf Software, KI und digitale Dienste 10. Dezember 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. Dezember 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 24. Dezember 2026 eIDAS 2 EU Digital Identity Wallet: jeder Mitgliedstaat muss eine Brieftasche anbieten; öffentliche Stellen müssen sie akzeptieren 31. Dezember 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 10. Januar 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. Januar 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 31. Januar 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 31. Januar 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 10. Februar 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. Februar 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 28. Februar 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 10. März 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. März 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 31. März 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 31. März 2027 Estonia packaging report (Pakendiseadus) Estonia: annual packaging report (pakendiaruanne) due 31 March Wiederkehrend 10. April 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. April 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 30. April 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 30. April 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 10. Mai 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. Mai 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 31. Mai 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 10. Juni 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. Juni 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 30. Juni 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 30. Juni 2027 Estonia annual report filing Estonia: annual report (majandusaasta aruanne) filing deadline to the business register Wiederkehrend 30. Juni 2027 Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus) Estonia: annual confirmation/update of beneficial owner (UBO) data in the business register Wiederkehrend 30. Juni 2027 EUDR EU-Entwaldungsverordnung: Sorgfaltspflichten gelten für Kleinst- und Kleinunternehmen 9. Juli 2027 Instant Payments Regulation Sofortzahlungsverordnung: Senden von Euro-Echtzeitüberweisungen und Empfängerprüfung verpflichtend für Banken außerhalb des Euroraums (Polen, Schweden, Tschechien usw.) 10. Juli 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. Juli 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 31. Juli 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend 31. Juli 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 10. August 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 20. August 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 31. August 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Wiederkehrend