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.
Suivre uniquement cette échéance
Nous vous envoyons un e-mail si cette date bouge, est reportée ou si son statut change — rien d'autre. Gratuit et indépendant du profil de votre entreprise.
Une règle, une adresse. Désabonnement en un clic depuis n'importe quel e-mail.
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.