Dit profiel gaat uit van de kleinste bedrijfsvorm: een micro-onderneming (minder dan 10 medewerkers, tot € 2 miljoen omzet) zonder personeel op de loonlijst, waardoor verplichtingen die aan het in dienst hebben van personeel zijn gekoppeld buiten beschouwing blijven. Het omvat nog wel de terugkerende basisverplichtingen die bijna elk bedrijf heeft - btw- en andere belastingaangiften, het jaarlijkse financiële verslag - plus EU-brede regelgeving zoals de AI-verordening of de Cyber Resilience Act, die geldt hoe klein u ook bent. Neemt u uw eerste medewerker aan, of groeit u boven de micro-omvang uit, dan past een ander profiel beter.
Deze pagina gaat uit van een specifiek startprofiel: micro-onderneming zonder personeel, in Estland. Het is een startpunt, geen advies op maat - uw werkelijke verplichtingen hangen af van uw exacte sector, omzet en manier van werken.
Verfijn uw exacte profiel op de startpagina
Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Fabrikanten van producten met digitale elementen (hardware en software, inclusief aan SaaS gekoppelde apparaten en zelfstandige apps) moeten actief uitgebuite kwetsbaarheden en ernstige beveiligingsincidenten melden via het centrale meldplatform van ENISA: vroegtijdige waarschuwing binnen 24 uur, volledige melding binnen 72 uur, eindverslag binnen 14 dagen (kwetsbaarheden) of één maand (incidenten). Dit geldt ook voor producten die al in de handel zijn.
Details →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →VAT-registered businesses that make intra-Community supplies of goods, or supply certain B2B services to VAT payers in other EU member states, must file a recapitulative statement (Vorm VD) listing those transactions and counterparties by VAT number.
Details →Richtlijn (EU) 2024/825 wijzigt het EU-consumentenrecht (richtlijn oneerlijke handelspraktijken en richtlijn consumentenrechten) door algemene milieuclaims te verbieden die niet worden gestaafd door erkende uitstekende milieuprestaties (bijv. 'klimaatneutraal', 'milieuvriendelijk', 'groen' zonder onderbouwing), claims op basis van louter emissiecompensatie te verbieden, en te eisen dat duurzaamheidslabels gebaseerd zijn op een certificeringsregeling of zijn vastgesteld door overheidsinstanties in plaats van zelf gemaakt. Ook wordt geplande veroudering verboden en wordt duidelijkere informatie over duurzaamheid en repareerbaarheid van producten vereist.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Generatieve AI-systemen die vóór 2 augustus 2026 al in de handel waren, krijgen tot 2 december 2026 om machineleesbare markering en detectie van AI-gegenereerde output in te voeren. Vanaf dezelfde datum zijn AI-systemen die zijn gebouwd om zonder toestemming intieme of seksuele beelden te genereren volledig verboden.
Details →Richtlijn (EU) 2024/2853 moet uiterlijk 9 december 2026 zijn omgezet en geldt voor producten die na die datum in de handel worden gebracht. Software (inclusief SaaS en AI), digitale fabricagebestanden en verbonden diensten gelden als producten; ontbrekende beveiligingsupdates kunnen een product gebrekkig maken. Rechters kunnen openlegging van bewijs bevelen en in complexe zaken gebrekkigheid vermoeden. Gratis opensourcesoftware buiten commerciële activiteit is uitgesloten.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Elk EU-land moet ten minste één gecertificeerde Europese portemonnee voor digitale identiteit (EUDI Wallet) aanbieden, zodat burgers en bedrijven zich kunnen identificeren, documenten kunnen ondertekenen met gekwalificeerde elektronische handtekeningen en geverifieerde attributen (bedrijfsregistratie, vergunningen) in de hele EU kunnen delen. Overheidsdiensten moeten de wallet accepteren voor onlinediensten.
Details →The Ministry of Finance is drafting a VAT Act amendment that would make structured e-invoices mandatory for domestic B2B transactions between VAT-registered businesses and require all invoices (not just those above €1,000) to be declared in the VAT return annex, aimed at closing an estimated multi-million-euro VAT collection gap.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Vanaf deze datum mogen aanbieders van cloud- en dataverwerkingsdiensten klanten geen kosten meer in rekening brengen voor het overstappen naar een andere aanbieder of voor het exporteren van hun gegevens (egress). Contracten moeten al opzegging en migratie binnen 30 dagen mogelijk maken, en aanbieders moeten export in machineleesbare formaten aanbieden.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Verordening (EU) 2023/1230 geldt voor alle machines die vanaf 20 januari 2027 op de EU-markt worden gebracht, zonder overgangsperiode. Zij voegt eisen toe voor softwareveiligheid, bescherming tegen kwaadwillige manipulatie, zelflerend (AI-)gedrag, digitale gebruiksaanwijzingen en verplichte beoordeling door derden voor bepaalde categorieën machines met een hoog risico.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →Op grond van Verordening (EU) 2023/1542 moet elke EV-batterij, batterij voor lichte vervoermiddelen (e-bikes, steps) en industriële batterij van meer dan 2 kWh die in de handel wordt gebracht een QR-code dragen die linkt naar een digitaal batterijpaspoort met gegevens over chemie, koolstofvoetafdruk, gerecycled materiaal, prestaties en duurzaamheid.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Companies that place packaged goods on the Estonian market (including through import) must report annual packaging and packaging-waste data to the national packaging register by 31 March each year, either directly or through a recognised producer-responsibility organisation. Companies placing under 20 tonnes of packaging a year are exempt from the data-audit requirement, but not from reporting itself.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →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.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Every company registered in Estonia must prepare, have shareholders/members approve, and electronically file its annual report with the Business Register within 6 months of financial year end. Filing is done via the e-Business Register (e-äriregister, run by RIK). For calendar-year filers that means 30 June.
Details →Estonian companies must keep their beneficial owner (ultimate beneficial owner, UBO) data in the e-Business Register accurate and confirm/update it, in practice done alongside each annual report submission.
Details →Micro- en kleine bedrijven die handelen in de EUDR-grondstoffen (rundvee, cacao, koffie, palmolie, rubber, soja, hout en afgeleide producten) krijgen zes maanden extra. Kleine handelaren verderop in de keten hoeven vooral de referentienummers van eerdere zorgvuldigheidsverklaringen te verzamelen en door te geven; kleine primaire producenten in landen met een laag risico dienen een vereenvoudigde verklaring in.
Details →Betalingsdienstaanbieders in EU-landen buiten de eurozone moeten vanaf juli 2027 instantovermakingen in euro en de gratis naam-/IBAN-controle (Verification of Payee) aanbieden, waarmee de uitrol in de hele EU wordt voltooid.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Businesses registered for the EU VAT One Stop Shop (Union scheme, used for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the €10,000 combined threshold) must submit their OSS VAT return via EMTA electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline is fixed and is not shifted when it falls on a weekend or public holiday.
Details →AI-modellen voor algemene doeleinden die vóór 2 augustus 2025 al op de markt waren, kregen twee jaar om bij te trekken. Vanaf deze datum moeten zij aan dezelfde verplichtingen inzake documentatie, auteursrecht en samenvatting van trainingsdata voldoen als nieuwe modellen.
Details →Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Details →VAT-registered businesses in Estonia must submit their VAT return (form KMD, with the KMD INF annex where applicable) to the Tax and Customs Board (EMTA) and pay any VAT due by the 20th day of the month following the taxable period, which is one calendar month. Registration as a VAT payer is mandatory once taxable turnover with a place of supply in Estonia exceeds €40,000 since the start of the calendar year.
Details →Bekijk de volledige kalender 2026 in Estland · Alle kalenders