Estonian tax deadlines

Estonian companies have a few regular deadlines. Some apply to every company, and some apply only when the company is VAT registered, pays salaries or sells across borders. This lesson lists the main ones. Sapita shows the ones that apply to your company on the calendar, with a checklist for each.

Monthly deadlines

• KMD and KMD INF (VAT return and its annex): the 20th of the month after the period, for a VAT-registered company.
• VD (the report of intra-EU supplies): the 20th of the month after the period, when there are reportable supplies.
• TSD (the monthly employer return): the 10th of the following month, when the company pays salaries or board fees, or pays a dividend. The TSD return also carries the income tax on a dividend payout.

Quarterly deadlines

• OSS return (for sales to consumers in other EU countries): due at the end of the month after the quarter. For the first quarter that is 30 April.

Yearly deadlines

• Annual report: due six months after the financial year ends. For a year that ends on 31 December, that is 30 June. The report is filed with the Commercial Register (RIK).

When a deadline falls on a weekend

If the day is a Saturday, a Sunday or a public holiday, the deadline moves to the next working day. Sapita shows the moved date and the reason, so you do not have to count the days yourself.

Check the official source

The rules change. The EMTA and RIK websites are the official sources, and Sapita's calendar is a reminder, not a filing. Check the dates against those sites when a new rule is announced.