Upcoming EU compliance deadlines (Estonia, small)

TomorrowEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th
10 September 2026 · Estonia corporate income tax on distributed profit
TomorrowEstonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th
10 September 2026 · Estonia TSD (income and social tax declaration)
11 daysEstonia: VAT return (KMD) filing and VAT payment due by the 20th
20 September 2026 · Estonia KMD (VAT return)
84 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
114 daysEstonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage
1 January 2027 · Estonia minimum wage
294 daysEstonia: annual report (majandusaasta aruanne) filing deadline to the business register
30 June 2027 · Estonia annual report filing
294 daysEstonia: annual confirmation/update of beneficial owner (UBO) data in the business register
30 June 2027 · Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)
449 daysAI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
2 December 2027 · EU AI Act