An Estonian OÜ has only a handful of reporting dates, and they stack in layers. Every company has one deadline a year. Pay a salary or a board fee and the 10th of every month joins the list. Add a VAT number and so does the 20th. Own land, run vehicles or ship goods across the EU and a few more due dates appear. Every reporting deadline is listed below. Find your layer and ignore the rest.
The three dates that cover most companies
The annual report, the majandusaasta aruanne, goes to the Estonian Business Register by 30 June. Form TSD, carrying the tax on salaries, board fees and dividends, is filed and paid by the 10th of the following month. The VAT return, form KMD, is filed and paid on the 20th, together with the VD report on intra-EU sales. Everything for the tax authority goes through its e-MTA portal. Estonia has no annual corporate income tax return at all: an Estonian company is taxed on profit only when it is paid out.
Estonian Annual Report Deadline: 30 June, Every Company
Every company on the Estonian Business Register files an annual report within six months of its financial year end. For the standard year ending 31 December the deadline is 30 June; a year closing 31 March gives 30 September. An OÜ with no turnover, no staff and no bank account meets the same filing deadline. The report goes to the register rather than the tax authority, and it carries no tax with it. Our guide to the annual report for Estonian companies covers what the annual accounts must show.
TSD and KMD Deadlines: the 10th and the 20th of Every Month
All three returns go to the Estonian Tax and Customs Board (EMTA, or MTA in Estonian) and are filed in its e-MTA portal, which an e-resident opens with the same e-Residency card used to run the company. Each due date is both a filing deadline and a payment deadline.
| Deadline | What is filed | Triggered by |
|---|---|---|
| 10th of the following month | Form TSD (tulu- ja sotsiaalmaksu deklaratsioon), the monthly payroll declaration — income tax, social tax, unemployment insurance and pension contributions, with annex 7 for dividends and annex 2 for payments to non-residents | Any taxable payment to an individual, or a profit distribution |
| 20th of the following month | Form KMD (käibedeklaratsioon), the monthly VAT return, with its annex KMD INF | Holding an Estonian VAT number |
| 20th of the following month | Form VD — the recapitulative statement on intra-EU supplies | Selling to VAT-registered businesses elsewhere in the EU |
A company that pays nobody has nothing to file on the 10th. A VAT number means a KMD on the 20th in every month, including months with no transactions, because a nil return — a zero KMD — is still a return. Deadlines falling on a Saturday, Sunday or public holiday move to the next working day.
VAT Schemes, Land and Vehicles: Quarterly and Annual Deadlines
| Deadline | Obligation | Who it applies to |
|---|---|---|
| End of the month after each quarter | OSS return and payment on cross-border sales to consumers | Sellers registered in the One Stop Shop |
| End of the following month | IOSS return on low-value imported goods | Sellers registered for import VAT under IOSS |
| 20th of the month after each quarter | INF 14 part IV — loans to and from related parties | Companies lending inside a group |
| 14th of the following month | Intrastat report on dispatches | Companies dispatching goods to other EU countries above the threshold, currently €325,000 a year |
| 1 February | INF 14 parts I–III and the other INF forms — private car compensation, training and health expenditure | Companies that made such payments in the previous year |
| 31 March and 1 October | Land tax, the maamaks | Owners of Estonian land |
| 15 June and 15 December | Motor vehicle tax, the mootorsõidukimaks | Owners of vehicles in the motor register |
| 15 January, April, July and October | Heavy goods vehicle tax, the raskeveokimaks | Owners of goods vehicles of 12 tonnes or more |
Land tax and the two vehicle taxes are assessed by the EMTA: a notice appears in e-MTA by 15 February and only the payment is yours to make. Land tax of up to €100 per municipality is paid in full by 31 March; above that, at least half falls due on 31 March and the balance on 1 October. Motor vehicle tax is charged on the vehicles standing in the register on 1 January, half by 15 June and half by 15 December.
Deadlines Triggered by an Event, Not a Date
- VAT registration: three working days. Once taxable turnover since the start of the calendar year passes €40,000, the application must reach the EMTA within three working days. Miss it and the authority can register the company retroactively from that day, leaving VAT owed on invoices that were issued without it. Most owners apply for a VAT number well before the threshold.
- New employee: before the first day of work. The entry goes into the employment register before the person starts work, not with the first TSD.
- Dividends: the month the money moves. A distribution creates a TSD obligation for the month it is paid, due on the 10th of the following month. There is no separate dividend return and no annual settlement. Our guide to how dividends in Estonia are taxed covers the rate and the paperwork.
What Happens If You Miss an Estonian Tax Deadline
Late payment and late filing carry different penalties, and a late annual report is in a class of its own.
| What was missed | What follows |
|---|---|
| A payment to the EMTA | Interest at 0.06% a day, about 22% a year, from the day after the due date until the debt is cleared |
| A return to the EMTA | A fine; after six consecutive missed VAT returns the EMTA can also remove the company from the VAT register |
| The annual report | Fines of €200 to €3,200 on the company and on each board member personally, imposed without a prior warning and repeated until the report arrives; deletion proceedings can begin about three months after the deadline |
Two assumptions that cost money
- “No activity, nothing to file.” A VAT-registered company files a nil KMD every month, and every company files the annual report.
- “Every deadline shifts off the weekend.” Returns and payments to the EMTA do. Intrastat and OSS do not.
Who Keeps the Tax Calendar
For a company with no staff, no VAT number and no assets the tax calendar is a single line: one report a year, filed online. Once the 10th and the 20th are in play every month the work is small but unforgiving, and it is the part clients hand to our accounting team first. We keep the books, file TSD, KMD and VD, prepare the annual report, and flag the VAT threshold before it is crossed rather than after.
Frequently Asked Questions
Form TSD by the 10th of the month after the payment was made, form KMD by the 20th of the month after the period it covers. Each is a filing date and a payment date at the same time: the tax declared has to reach the Estonian Tax and Customs Board on the same day as the return.
Six months after it ends. A year closing on 31 March gives 30 September, one closing on 30 June gives 31 December. Only companies on the standard calendar year file by 30 June.
Returns and payments due to the EMTA move to the next working day, so a 10th that falls on a Sunday becomes Monday the 11th. Intrastat and OSS deadlines do not move, so they have to be met on the last working day beforehand.
On the 10th of the following month, declared on annex 7 to form TSD. The date depends on when the money actually left the company, not on when the shareholders resolved to distribute it.
By the 20th of the month following the month of registration. That first VAT declaration is due even if the OÜ issued no invoices in the period. The monthly obligation starts with the registration date, not with the first sale.
Three working days from the day the threshold was crossed. If the application is late, the EMTA can register the company retroactively from that day and treat invoices already issued as carrying VAT.
