Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April
Note sur la date : Verified via EMTA: Form E must be filed by 30 April of the year following the tax year, even if business income was zero; e-MTA opens for FIE Form E submissions from 15 February.
Chaque année en avril, avant le 30. · Self-employed person's own annual income tax return; does not apply to companies.
Ce qui change
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.
Qui est concerné
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants operating without a company.
Tailles : micro · Secteurs : Tous les secteurs
Que faire
File Vorm E via e-MTA by 30 April covering the previous calendar year's business income and expenses, and pay any income tax balance due.
Prochaines échéances
Sanction
Coercive fine (sunniraha); interest (viivis) on any resulting income tax debt.
Sources
- EMTA - Taxable business income (self-employed) (www.emta.ee)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.