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 11 september 2026 Cyber Resilience Act CRA: verplichte melding van actief uitgebuite kwetsbaarheden en ernstige incidenten aan ENISA/CSIRT 15 september 2026 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly Terugkerend 20 september 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 20 september 2026 Estonia VAT (recapitulative statement) Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th 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 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 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 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 2 december 2026 EU AI Act AI Act: einde overgangstermijn voor markering van AI-content in bestaande systemen; verbod op generatoren van intieme deepfakes zonder toestemming 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 15 december 2026 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly 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 1 januari 2027 Estonia e-invoicing Estonia: proposed mandatory e-invoicing for all VAT-taxable B2B transactions from 2027 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 12 januari 2027 Data Act Dataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress 20 januari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 20 januari 2027 Machinery Regulation Machineverordening vervangt de Machinerichtlijn: nieuwe CE-eisen, waaronder cyberbeveiliging en software 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 18 februari 2027 Battery Regulation Digitaal batterijpaspoort verplicht voor EV-batterijen, batterijen voor lichte vervoermiddelen en industriële batterijen boven 2 kWh 20 februari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th 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 15 maart 2027 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly 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 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 One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Terugkerend 30 april 2027 Estonia Income Tax Act (Tulumaksuseadus) Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April 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 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 15 juni 2027 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly 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 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 One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Terugkerend 2 augustus 2027 EU AI Act AI Act: GPAI-modellen die vóór augustus 2025 in de handel zijn gebracht moeten voldoen 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