EU Deadline Radar

What a micro company with no employees must file in Estonia in 2026

This profile assumes the smallest company shape: a micro business (fewer than 10 staff, up to €2 million turnover) with nobody on payroll, so duties tied to employing staff are left out. It still covers the recurring basics almost every company has - VAT and other tax returns, the annual financial report - plus EU-wide rules such as the AI Act or the Cyber Resilience Act that apply no matter how small you are. Hire your first employee, or grow past micro size, and a different profile will fit better.

This page assumes a specific starting profile: micro company with no employees, 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

DateRegulationDeadline
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Cyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
Estonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia VAT (recapitulative statement)Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th
Empowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRecurring
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
EU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
Product Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
eIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
Estonia e-invoicingEstonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Data ActData Act: cloud providers must stop charging switching and data-egress fees
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Machinery RegulationMachinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
Estonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRecurring
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Battery RegulationDigital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia packaging report (Pakendiseadus)Estonia: annual packaging report (pakendiaruanne) due 31 MarchRecurring
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRecurring
Estonia Income Tax Act (Tulumaksuseadus)Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 AprilRecurring
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia Social Tax Act (Sotsiaalmaksuseadus)Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterlyRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia annual report filingEstonia: annual report (majandusaasta aruanne) filing deadline to the business registerRecurring
Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerRecurring
EUDREU Deforestation Regulation: due diligence applies for micro and small enterprises
Instant Payments RegulationInstant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
Estonia / EU One Stop Shop (OSS) VATEstonia: OSS quarterly VAT return due by the end of the following monthRecurring
EU AI ActAI Act: GPAI models placed on the market before August 2025 must comply
Estonia corporate income tax on distributed profitEstonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
Estonia KMD (VAT return)Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring

See the full 2026 calendar in Estonia · All calendars