Estonia: IOSS special scheme VAT return due by the end of the following month
Anmärkning om datumet: 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.
Varje månad, senast den 31. · Applies only to businesses registered for the IOSS special scheme.
Följ bara denna tidsfrist
Vi mejlar dig om detta datum flyttas, skjuts upp eller om statusen ändras — inget annat. Gratis och oberoende av din företagsprofil.
En regel, en adress. Avregistrering med ett klick från varje e-post.
Vad som ändras
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.
Vem som berörs
E-commerce companies registered for IOSS that import and sell low-value goods from outside the EU directly to EU consumers.
Storlekar: litet företag, medelstort företag, stort företag · Branscher: E-handel, Detaljhandel · Gäller om: Vi säljer online; Vi säljer till konsumenter (B2C); Vi importerar varor till EU
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Interest (viivis); repeated non-compliance can lead to exclusion from the IOSS special scheme.
Källor
- EMTA - business client / VAT (www.emta.ee)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.