Ce profil suppose une petite entreprise (moins de 50 salariés, chiffre d'affaires jusqu'à 10 millions d'euros) qui emploie déjà du personnel : il inclut donc, en plus du calendrier fiscal et déclaratif habituel, les obligations liées à la paie et au lieu de travail. Il intègre aussi des règles européennes, comme NIS2 ou l'AI Act, qui s'appliquent lorsqu'une entreprise atteint cette taille ou opère dans un secteur couvert. Si votre effectif ou votre chiffre d'affaires diffère, ou si vous n'avez aucun salarié, un autre profil correspondra mieux.
Cette page part d'un profil de départ précis : petite entreprise avec des salariés, en Estonie. C'est un point de départ, pas un conseil personnalisé - vos obligations réelles dépendent de votre secteur exact, de votre chiffre d'affaires et de votre mode de fonctionnement.
Affinez votre profil exact sur la page d'accueil
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 →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 →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 →La directive (UE) 2024/2831 doit être transposée au plus tard le 2 décembre 2026. Les plateformes de travail numériques sont soumises à une présomption réfragable de salariat de leurs travailleurs lorsque la plateforme contrôle le travail, doivent être transparentes sur leurs systèmes automatisés de surveillance et de décision, garantir une intervention humaine pour des décisions telles que la suspension de compte, et ne peuvent pas traiter certaines données à caractère personnel (émotions, conversations privées).
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 →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 →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 →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 →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 →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 →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 →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 →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 →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 →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 →Voir le calendrier 2026 complet en Estonie · Tous les calendriers