10 september 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 september 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 27 september 2026 Empowering Consumers for the Green Transition Directive Consumenten sterker maken voor de groene transitie: verbod op vage en ongefundeerde milieuclaims van toepassing 30 september 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 10 oktober 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 15 oktober 2026 Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus) Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly 20 oktober 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 31 oktober 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 31 oktober 2026 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Terugkerend 10 november 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 november 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 30 november 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 9 december 2026 Product Liability Directive Nieuwe Richtlijn productaansprakelijkheid van toepassing: risicoaansprakelijkheid uitgebreid naar software, AI en digitale diensten 10 december 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 december 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 24 december 2026 eIDAS 2 Europese portemonnee voor digitale identiteit: elke lidstaat moet een wallet aanbieden; overheidsinstanties moeten deze accepteren 31 december 2026 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 10 januari 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 januari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 31 januari 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 31 januari 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Terugkerend 10 februari 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 februari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 28 februari 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 10 maart 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 maart 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 31 maart 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 31 maart 2027 Estonia packaging report (Pakendiseadus) Estonia: annual packaging report (pakendiaruanne) due 31 March Terugkerend 10 april 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 april 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 30 april 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 30 april 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Terugkerend 10 mei 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 mei 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 31 mei 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 10 juni 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 juni 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 30 juni 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 30 juni 2027 Estonia annual report filing Estonia: annual report (majandusaasta aruanne) filing deadline to the business register Terugkerend 30 juni 2027 Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus) Estonia: annual confirmation/update of beneficial owner (UBO) data in the business register Terugkerend 30 juni 2027 EUDR EU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor micro- en kleine ondernemingen 9 juli 2027 Instant Payments Regulation Verordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.) 10 juli 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 juli 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 31 juli 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend 31 juli 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Terugkerend 10 augustus 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 20 augustus 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 31 augustus 2027 Estonia / EU Import One Stop Shop (IOSS) Estonia: IOSS special scheme VAT return due by the end of the following month Terugkerend