Estonia: IOSS special scheme VAT return due by the end of the following month
Opmerking bij de datum: 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.
Elke maand, uiterlijk de 31. · Applies only to businesses registered for the IOSS special scheme.
Alleen deze deadline volgen
We mailen u als deze datum verschuift, wordt uitgesteld of als de status verandert — niets anders. Gratis en onafhankelijk van uw bedrijfsprofiel.
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Wat verandert er
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.
Voor wie geldt dit
E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.
Groottes: klein, middelgroot, groot · Sectoren: E-commerce, Detailhandel · Geldt als: Wij verkopen online; Wij verkopen aan consumenten (B2C); Wij importeren goederen in de EU
Wat u moet doen
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.
Volgende termijnen
Sanctie
Interest (viivis); repeated non-compliance can lead to exclusion from the IOSS special scheme.
Bronnen
- EMTA - business client / VAT (www.emta.ee)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.