Estonia: IOSS special scheme VAT return due by the end of the following month
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.
Prochaine échéance : 30 septembre 2026puis 31 octobre 2026, 30 novembre 2026
E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.