The monthly dates
| Deadline | What is due | Who it applies to |
|---|---|---|
| 10th of the month | TSD (the payroll tax return) 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 the KMD INF annex that lists larger invoices, plus payment | VAT-registered companies |
| 20th of the month | VD report, the summary of supplies to business customers in other EU countries | 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. Do not plan around that, though. The e-Tax Board, the Tax Board's online portal, is at its slowest on the deadline day itself.
The quarterly date
The OSS return is due at the end of the month after each calendar quarter. OSS is the EU One Stop Shop, which lets you report VAT on sales to consumers in other EU countries in one return. 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 does not follow 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 builds up on unpaid tax from the day after the deadline. Repeated late filing draws the Tax Board's attention. In practice it also makes it harder to agree a payment schedule later, if you ever need one.
A late annual report
The missing report shows on the company's public register record straight away, where banks, payment providers and business partners can see it. The register then issues a notice, and fines follow.
Fines commonly range from a few hundred euros to several thousand, and they can be imposed repeatedly. They apply to board members personally, wherever 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: all the time, since crossing it changes which country's VAT you charge from that sale 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 has the same cause: the person responsible was busy with something else that week. If the filing is outsourced, the date is no longer yours to remember. That is a large part of what a monthly accounting service is for.
Frequently asked questions
What is the annual report deadline in Estonia?
30 June for companies with a calendar financial year, which is 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 after 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 after the month in which the payment was made. Estonian payroll tax is cash based, so the date of payment decides the period.
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