Estonia: IOSS special scheme VAT return due by the end of the following month
Note sur la date : Confidence: likely, not independently verified this session -- no EMTA IOSS page could be fetched (search budget and fetch budget both exhausted before reaching it). Based on the EU-wide IOSS rule (distance sales of goods imported from outside the EU in consignments <=EUR 150, declared and VAT-collected via the Import One Stop Shop), which is uniform across member states and administered nationally through EMTA for Estonia-registered users; the Gemini source audit rated this 'likely'. Recommend a follow-up real-browser check of emta.ee before treating as fully verified. Only applies to businesses actually registered for the IOSS special scheme.
Chaque mois, avant le 31. · Applies only to businesses registered for the IOSS special scheme.
Ce qui change
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.
Qui est concerné
E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.
Tailles : petite, moyenne, grande · Secteurs : E-commerce, Commerce de détail · S'applique si : Nous vendons en ligne; Nous vendons aux consommateurs (B2C); Nous importons des marchandises dans l'UE
Que faire
File the monthly IOSS VAT return via e-MTA and pay VAT collected on qualifying distance sales by the last day of the following month.
Prochaines échéances
Sanction
Interest (viivis); repeated non-compliance can lead to exclusion from the IOSS special scheme.
Sources
- EMTA - business client / VAT (www.emta.ee)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.