Ce calendrier répertorie toutes les échéances applicables à une entreprise en Estonie en 2027 : obligations fiscales et déclaratives nationales, ainsi que réglementations applicables dans toute l'UE - comme l'AI Act, NIS2 et le Cyber Resilience Act.
Les obligations récurrentes - déclarations de TVA mensuelles, dépôts trimestriels, rapports annuels - sont développées en leurs dates d'échéance individuelles pour l'année, selon la règle indiquée sur la page de chaque échéance. Ce calendrier ne décale pas les dates tombant un week-end ou un jour férié ; vérifiez toujours la source officielle liée pour connaître la date limite exacte de dépôt.
Données vérifiées pour la dernière fois le 8 septembre 2026. Voir la source citée pour chaque échéance
The Ministry of Finance is drafting a VAT Act amendment that would make structured e-invoices mandatory for domestic B2B transactions between VAT-registered businesses and require all invoices (not just those above €1,000) to be declared in the VAT return annex, aimed at closing an estimated multi-million-euro VAT collection gap.
Détails →Estonia's minimum wage is due to reach 50% of the average gross wage in 2027 under a multi-year good-faith agreement, but the exact euro amount and effective date are set by social partners each autumn/winter and have not yet been agreed for 2027.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →À compter de cette date, les fournisseurs de services cloud et de traitement de données ne peuvent plus facturer à leurs clients le passage à un autre fournisseur ni l'export de leurs données (frais de sortie). Les contrats doivent déjà permettre la résiliation et la migration sous 30 jours, et les fournisseurs doivent proposer l'export dans des formats lisibles par machine.
Détails →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.
Détails →Le règlement (UE) 2023/1230 s'applique à toutes les machines mises sur le marché de l'UE à compter du 20 janvier 2027, sans transition. Il ajoute des exigences relatives à la sécurité des logiciels, à la protection contre les manipulations malveillantes, aux comportements auto-évolutifs (IA), aux notices numériques, et rend obligatoire l'évaluation par un tiers pour certaines catégories de machines à haut risque.
Détails →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.
Détails →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.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →En vertu du règlement (UE) 2023/1542, chaque batterie de véhicule électrique, de moyen de transport léger (vélos et trottinettes électriques) et industrielle de plus de 2 kWh mise sur le marché doit porter un code QR renvoyant à un passeport numérique de batterie contenant des données sur la chimie, l'empreinte carbone, le contenu recyclé, les performances et la durabilité.
Détails →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.
Détails →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.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Détails →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.
Détails →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.
Détails →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.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →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.
Détails →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.
Détails →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.
Détails →A self-employed person (FIE) must file an annual income tax return (Vorm E) declaring business income and expenses for the previous calendar year, separate from the standard personal income tax return.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →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.
Détails →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.
Détails →La directive (UE) 2023/970 impose aux employeurs de publier les fourchettes de rémunération avant les entretiens d'embauche, de ne plus interroger les candidats sur leur historique salarial, de donner aux travailleurs le droit de demander la rémunération moyenne par catégorie et – pour les employeurs de 150 salariés et plus – de déclarer les écarts de rémunération entre femmes et hommes pour 2026 avant juin 2027 (250 et plus : chaque année ; 150-249 : tous les trois ans). Un écart supérieur à 5 % sans justification objective déclenche une évaluation conjointe des rémunérations.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Détails →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.
Détails →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.
Détails →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.
Détails →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.
Détails →Les micro et petites entreprises qui commercialisent les matières premières EUDR (bovins, cacao, café, huile de palme, caoutchouc, soja, bois et produits dérivés) bénéficient de six mois supplémentaires. Les petits commerçants en aval doivent principalement collecter et transmettre les numéros de référence des déclarations de diligence raisonnée de l'amont ; les petits producteurs primaires dans les pays à faible risque déposent une déclaration simplifiée.
Détails →Les prestataires de paiement des pays de l'UE hors zone euro doivent proposer les virements instantanés en euros et la vérification gratuite nom/IBAN (vérification du bénéficiaire) à partir de juillet 2027, ce qui achève le déploiement dans toute l'UE.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →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.
Détails →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.
Détails →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.
Détails →Les modèles d'IA à usage général déjà sur le marché avant le 2 août 2025 ont bénéficié de deux ans pour se mettre à niveau. À compter de cette date, ils doivent respecter les mêmes obligations de documentation, de droit d'auteur et de résumé des données d'entraînement que les nouveaux modèles.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →Les entreprises qui mettent des batteries sur le marché de l'UE doivent appliquer un système de diligence raisonnée pour les matières premières telles que le cobalt, le lithium, le nickel et le graphite naturel : politique de chaîne d'approvisionnement, identification des risques, vérification par un tiers et rapport public. Les entreprises dont le chiffre d'affaires net est inférieur à 40 M€ sont exemptées.
Détails →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.
Détails →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.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Détails →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.
Détails →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.
Détails →Depuis le 1er janvier 2026, les importateurs de plus de 50 tonnes par an de marchandises MACF (fer et acier, aluminium, ciment, engrais ; plus l'hydrogène et l'électricité sans seuil) doivent être déclarants MACF autorisés et acheter des certificats MACF couvrant les émissions intrinsèques. La première déclaration annuelle et la restitution des certificats pour les importations 2026 sont dues en 2027. Les importateurs de moins de 50 tonnes sont exemptés mais doivent surveiller le seuil.
Détails →Depuis le 1er janvier 2026, les prestataires de services sur crypto-actifs (plateformes d'échange, courtiers, fournisseurs de portefeuilles de conservation, certaines interfaces DeFi) doivent collecter et vérifier l'identité et la résidence fiscale de leurs clients et enregistrer toutes les opérations d'échange et de transfert des utilisateurs de l'UE. La première déclaration annuelle à l'administration fiscale est due en 2027, et les données sont échangées entre États membres. La DAC7 impose déjà une déclaration annuelle similaire (avant le 31 janvier) aux plateformes numériques concernant leurs vendeurs.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →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.
Détails →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.
Détails →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.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →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.
Détails →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.
Détails →L'IA utilisée pour le recrutement et la gestion des travailleurs, l'évaluation de la solvabilité, la tarification des assurances, l'admission dans l'enseignement, l'identification biométrique, les infrastructures critiques et le maintien de l'ordre devient « à haut risque ». Les fournisseurs doivent disposer d'un système de gestion des risques, d'une gouvernance des données, d'une documentation technique, d'une journalisation, d'un contrôle humain et d'une évaluation de la conformité ; les déployeurs doivent utiliser les systèmes conformément aux instructions, conserver les journaux et informer les personnes concernées.
Détails →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.
Détails →Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Détails →À compter de cette date, tout produit comportant des éléments numériques mis sur le marché de l'UE doit satisfaire aux exigences essentielles de cybersécurité (configuration sécurisée par défaut, absence de vulnérabilité exploitable connue, mises à jour de sécurité pendant la période d'assistance, SBOM), passer une évaluation de la conformité et porter le marquage CE. Les importateurs et distributeurs doivent vérifier la conformité.
Détails →Le règlement (UE) 2024/3015 interdit de mettre sur le marché de l'UE, de mettre à disposition ou d'exporter des produits issus du travail forcé, à quelque stade que ce soit de la chaîne d'approvisionnement. Les autorités nationales et la Commission peuvent enquêter sur des produits suspects et ordonner leur retrait, leur don, leur recyclage ou leur destruction. Il n'existe aucune exemption liée à la taille de l'entreprise — seulement des orientations supplémentaires et un point de contact PME dédié.
Détails →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Détails →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.
Détails →Les entreprises privées légalement tenues d'identifier leurs clients par une authentification forte – banques, établissements de paiement et acteurs crypto, opérateurs télécoms, énergie et services publics, assureurs, prestataires de soins de santé, transport et très grandes plateformes en ligne – doivent accepter le portefeuille européen d'identité numérique lorsqu'un utilisateur le propose, en plus de leurs méthodes existantes.
Détails →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.
Détails →Le règlement (UE) 2024/1781 sur l'écoconception pour des produits durables permet à la Commission de fixer, groupe de produits par groupe de produits, des exigences de durabilité, de réparabilité, de contenu recyclé et d'information, chacune assortie d'un passeport numérique de produit. Les premiers actes (acier, puis textiles, pneus, aluminium, meubles) sont attendus en 2026-2028 et s'appliqueront après une période de transition. Depuis le 19 juillet 2026, les grandes entreprises ne peuvent en outre plus détruire les vêtements et chaussures invendus.
Détails →La Commission a proposé de remplacer la directive sur les retards de paiement par un règlement plafonnant les délais de paiement B2B et B2G à 30 jours, rendant automatiques les intérêts de retard et créant des autorités nationales chargées de l'application. Le dossier n'a pas avancé au Conseil depuis 2024 ; aucune date n'est donc fixée.
Détails →Les deux. Il combine toutes les échéances nationales de ce pays avec les réglementations applicables à toute l'UE - comme l'AI Act ou NIS2 - qui s'appliquent aux entreprises ici, quel que soit le pays.
Chaque obligation récurrente (une déclaration de TVA mensuelle, un dépôt trimestriel) est développée en sa date d'échéance réelle pour chaque mois, trimestre ou année où elle s'applique, à partir de la règle de récurrence publiée sur sa propre page d'échéance.
Chaque entrée renvoie à sa source officielle et affiche une date de dernière vérification. Les dates peuvent changer : vérifiez toujours auprès de la source officielle avant de vous fier à l'une d'entre elles.
Tous les calendriers · Lettonie, Lituanie, Pologne, Allemagne, UE uniquement