The monthly dates
| Deadline | What is due | Who it applies to |
|---|---|---|
| 10th of the month | TSD declaration and payment of payroll taxes for the previous month | Any company that paid a salary or board member fee |
| 20th of the month | VAT return (KMD) and KMD INF annex, plus payment | VAT-registered companies |
| 20th of the month | VD report on intra-EU supplies | Companies supplying goods or services to VAT-registered EU customers |
Both monthly deadlines move to the next working day when they fall on a weekend or public holiday, but do not plan around that. The e-Tax Board is at its slowest on the deadline itself.
The quarterly date
The OSS return covering cross-border B2C sales is due at the end of the month following each calendar quarter. It is separate from the monthly KMD, which continues alongside it.
The annual dates
| Deadline | What is due | Who it applies to |
|---|---|---|
| 30 June 2026 | Annual report for the 2025 financial year, filed with the Commercial Register | Every company with a calendar financial year, including dormant ones |
| From 16 February 2026 | Personal income tax returns for 2025 open for filing | Estonian tax residents |
| Six months after year end | Annual report, for companies with a non-calendar financial year | Companies that chose a different year end |
The annual report deadline is the one people miss, because nothing reminds them. It is not tied to a monthly rhythm and it applies even to a company that did nothing all year.
What happens when you miss each one
A late TSD or KMD
Interest accrues on unpaid tax from the day after the deadline. Repeated late filing attracts the Tax Board's attention and, in practice, makes it harder to agree a payment schedule later if you ever need one.
A late annual report
The outstanding report shows on the company's public register record immediately, where banks, payment providers and counterparties can see it. The register then issues a notice, and fines follow. They commonly range from a few hundred euros to several thousand, can be imposed repeatedly, and apply to board members personally regardless of where they live. Compulsory deletion proceedings can begin roughly three months after the deadline.
Dates that are not deadlines but should be
- Registering for VAT: within three working days of taxable turnover passing €40,000, not at the end of the month.
- Registering an employee in the employment register: before their first working day, not with the first payroll run.
- Reviewing the €10,000 EU distance selling threshold: continuously, since crossing it changes which country's VAT you charge from that transaction onwards.
- The minimum wage rise to €946: 1 April 2026, not 1 January.
A simple way to never miss one
Almost every missed deadline in a small company traces back to the same cause: the person responsible was doing something else that week. If the filing is outsourced, the date stops being yours to remember. That is most of what a monthly accounting service actually buys you.
Frequently asked questions
What is the annual report deadline in Estonia?
30 June for companies with a calendar financial year, being six months after the financial year end. The 2025 report is due by 30 June 2026.
When is the Estonian VAT return due?
By the 20th day of the month following the taxable period, together with the KMD INF annex. Payment is due on the same date.
When is the TSD due?
By the 10th day of the month following the month in which the payment was made. Estonian payroll taxation is cash-based, so the date of payment decides the period.
Tagsannual report deadlineKMD deadlineTSD deadlinetax calendar Estonia
General information, not tax advice
This article reflects Estonian law as it stands on the date shown. Rules change and individual circumstances differ - confirm your own position with us before acting.