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
Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Directive (EU) 2024/825 amends EU consumer-protection law (the Unfair Commercial Practices Directive and the Consumer Rights Directive) to ban generic environmental claims not backed by recognised excellent environmental performance (e.g. 'climate neutral', 'eco-friendly', 'green' used without substantiation), bans claims based purely on carbon-offsetting, and requires sustainability labels to come from a certification scheme or a public authority rather than being self-created. It also bans planned-obsolescence practices and requires clearer product durability/reparability information.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Businesses that package goods or import packaged goods and place packaging on the Estonian market, and that have not joined a licensed packaging recovery organisation covering their recycling targets, must file a quarterly packaging excise duty declaration and pay the duty on packaging placed on the market.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Directive (EU) 2024/2853 must be transposed by 9 December 2026 and applies to products placed on the market after that date. Software (including SaaS and AI), digital manufacturing files and related services count as products; missing security updates can make a product defective. Courts can order disclosure of evidence and presume defectiveness in complex cases. Free open-source software outside commercial activity is excluded.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Each EU country must provide at least one certified EU Digital Identity Wallet so citizens and businesses can identify themselves, sign documents with qualified e-signatures and share verified attributes (company registration, licences) across the EU. Public administrations must accept it for online services.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Companies that place packaged goods on the Estonian market (including through import) must report annual packaging and packaging-waste data to the national packaging register by 31 March each year, either directly or through a recognised producer-responsibility organisation. Companies placing under 20 tonnes of packaging a year are exempt from the data-audit requirement, but not from reporting itself.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Every company registered in Estonia must prepare, have shareholders/members approve, and electronically file its annual report with the Business Register within 6 months of financial year end. Filing is done via the e-Business Register (e-äriregister, run by RIK). For calendar-year filers that means 30 June.
Details →Estonian companies must keep their beneficial owner (ultimate beneficial owner, UBO) data in the e-Business Register accurate and confirm/update it, in practice done alongside each annual report submission.
Details →Micro and small companies dealing in the EUDR commodities (cattle, cocoa, coffee, palm oil, rubber, soy, wood and derived products) get six extra months. Small downstream traders mainly need to collect and pass on upstream due diligence reference numbers; small primary producers in low-risk countries file a simplified declaration.
Details →Payment providers in EU countries outside the euro area must offer euro instant transfers and the free name/IBAN check (Verification of Payee) from July 2027, completing the roll-out across the EU.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the Import One Stop Shop (IOSS) special VAT scheme, used for distance sales of low-value goods (<=EUR 150) imported from outside the EU directly to EU consumers, must file a monthly IOSS VAT return and pay VAT collected, by the last day of the month following the reporting month.
Details →