Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April
Opmerking bij de datum: 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.
Elk jaar in april, uiterlijk de 30. · Self-employed person's own annual income tax return; does not apply to companies.
Wat verandert er
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.
Voor wie geldt dit
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants operating without a company.
Groottes: micro · Sectoren: Alle sectoren
Wat u moet doen
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.
Volgende termijnen
Sanctie
Coercive fine (sunniraha); interest (viivis) on any resulting income tax debt.
Bronnen
- EMTA - Taxable business income (self-employed) (www.emta.ee)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.