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 Återkommande 15 september 2026 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly Återkommande 20 september 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 20 september 2026 Estonia VAT (recapitulative statement) Estonia: recapitulative statement of intra-Community supplies (VD) due by the 20th 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 Återkommande 20 oktober 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 31 oktober 2026 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Återkommande 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 Återkommande 20 november 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 2 december 2026 EU AI Act AI-förordningen: övergångsperioden för märkning av AI-genererat innehåll i befintliga system upphör; förbud mot generatorer av icke samtyckta intima deepfakes 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 Återkommande 15 december 2026 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly Återkommande 20 december 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 24 december 2026 eIDAS 2 EU:s digitala identitetsplånbok: varje medlemsstat måste erbjuda en plånbok; offentliga organ måste godta den 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 Återkommande 12 januari 2027 Data Act Dataakten: molnleverantörer måste sluta ta betalt för byte och dataexport (egress) 20 januari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 31 januari 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Återkommande 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 Återkommande 20 februari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 10 mars 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Återkommande 15 mars 2027 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly Återkommande 20 mars 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 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 Återkommande 20 april 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 30 april 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Återkommande 30 april 2027 Estonia Income Tax Act (Tulumaksuseadus) Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April Återkommande 10 maj 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Återkommande 20 maj 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 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 Återkommande 15 juni 2027 Estonia Social Tax Act (Sotsiaalmaksuseadus) Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly Återkommande 20 juni 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 30 juni 2027 Estonia annual report filing Estonia: annual report (majandusaasta aruanne) filing deadline to the business register Återkommande 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 Återkommande 9 juli 2027 Instant Payments Regulation Förordningen om omedelbara betalningar: att skicka omedelbara eurobetalningar och mottagarkontroll blir obligatoriskt för banker utanför euroområdet (Polen, Sverige, Tjeckien m.fl.) 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 Återkommande 20 juli 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande 31 juli 2027 Estonia / EU One Stop Shop (OSS) VAT Estonia: OSS quarterly VAT return due by the end of the following month Återkommande 10 augusti 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Återkommande 20 augusti 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Återkommande