Upcoming EU compliance deadlines (Estonia, small)

6 daysEstonia: OSS quarterly VAT return due by the end of the following month
31 October 2026 · Estonia / EU One Stop Shop (OSS) VAT
16 daysEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th
10 November 2026 · Estonia corporate income tax on distributed profit
16 daysEstonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th
10 November 2026 · Estonia TSD (income and social tax declaration)
26 daysEstonia: VAT return (KMD) filing and VAT payment due by the 20th
20 November 2026 · Estonia KMD (VAT return)
26 daysEstonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
20 November 2026 · Estonia VAT (recapitulative statement)
38 daysAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
2 December 2026 · EU AI Act
38 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
60 daysEU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 December 2026 · eIDAS 2
68 daysEstonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027
1 January 2027 · Estonia e-invoicing
68 daysEstonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage
1 January 2027 · Estonia minimum wage