What an e-commerce importer must file in Estonia in 2026

This profile assumes a small company that sells online and imports goods into the EU, so it adds the obligations that come with cross-border online sales - customs and import duties, packaging and extended-producer-responsibility fees, consumer rules for online sellers - on top of the standard tax calendar. It also includes EU-wide e-commerce and product rules, such as CE marking or battery regulations, where they apply. Sell only domestically, or manufacture rather than import, and your actual list will look different.

This page assumes a specific starting profile: e-commerce importer, in Estonia. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

Refine your exact profile on the home page

Next 12 months

Date	Regulation	Deadline
10 September 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 September 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
27 September 2026	Empowering Consumers for the Green Transition Directive	Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
30 September 2026	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
10 October 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
15 October 2026	Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)	Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly
20 October 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 October 2026	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 October 2026	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring
10 November 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 November 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 November 2026	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
9 December 2026	Product Liability Directive	New Product Liability Directive applies: strict liability extends to software, AI and digital services
10 December 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 December 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
24 December 2026	eIDAS 2	EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
31 December 2026	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
10 January 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 January 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 January 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 January 2027	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring
10 February 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 February 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
28 February 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
10 March 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 March 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 March 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 March 2027	Estonia packaging report (Pakendiseadus)	Estonia: annual packaging report (pakendiaruanne) due 31 MarchRecurring
10 April 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 April 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 April 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
30 April 2027	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring
10 May 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 May 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 May 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
10 June 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 June 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 June 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
30 June 2027	Estonia annual report filing	Estonia: annual report (majandusaasta aruanne) filing deadline to the business registerRecurring
30 June 2027	Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)	Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerRecurring
30 June 2027	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises
9 July 2027	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
10 July 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 July 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 July 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring
31 July 2027	Estonia / EU One Stop Shop (OSS) VAT	Estonia: OSS quarterly VAT return due by the end of the following monthRecurring
10 August 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
20 August 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
31 August 2027	Estonia / EU Import One Stop Shop (IOSS)	Estonia: IOSS special scheme VAT return due by the end of the following monthRecurring

See the full 2026 calendar in Estonia · All calendars