EU Deadline Radar

What a self-employed accountant must file in Estonia in 2026

This profile assumes a self-employed professional providing accounting or bookkeeping services, without employees, so it focuses on the tax and reporting calendar that applies to sole traders and small professional-services providers, plus any anti-money-laundering duties that apply to accountants specifically. It leaves out obligations tied to employing staff or operating in other sectors. If you run your practice through a company, or you also employ staff, check the company profiles instead.

This page assumes a specific starting profile: self-employed accountant, 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
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
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
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
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
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 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
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
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