Tax overview

Your company's taxes live in more than one place — VAT on the KMD, payroll taxes on the TSD, corporate income tax when you pay dividends. The Tax overview brings the headline numbers together on a single page, so you can see what's due, what's built up this year and where each return stands without opening every screen. It's the landing page of the Company Tax group in the sidebar; VAT Returns sits just beneath it.

The overview only reports what's already in your books — it doesn't file anything or change any figure. Think of it as the dashboard you glance at before a deadline.

Upcoming deadlines

Estonia's two recurring filing deadlines are shown with the days remaining, closest first:

• KMD (VAT return) — due the 20th of the month after each period. If your company files quarterly, the date follows the quarter end (20 April, July, October and January); the KMD line appears for the periods a VAT registration reaches, so after a deregistration it stays until the last registered period's return is due, and it doesn't appear at all for a company that has never been VAT registered.
• TSD (payroll taxes) — due the 10th of the month after any salary or dividend payment.

In the run-up to the annual report deadline (30 June), a line for it appears here too, linking through to the annual reports area.

Taxes this year

Four cards total up what your company has declared or accrued so far in the current calendar year:

• VAT declared — the net VAT payable across the KMD returns you've submitted or that EMTA has accepted. Where a period was later amended, the amendment supersedes the original.
• Payroll taxes accrued — income tax, social tax, unemployment insurance and funded pension, summed from your approved, paid and filed payroll runs and broken down beneath the total.
• Income tax on dividends — the corporate income tax on distributions you've approved or paid.
• Total — the three added together.

These figures say what has been declared or accrued from your bookkeeping, which isn't the same as what has cleared your bank. To reconcile tax payments against your account, use the tax payment summary in Banking.

VAT registration threshold

While your company isn't VAT registered, a VAT registration threshold card on the Tax overview, VAT Returns and your dashboard estimates this year's taxable turnover from your issued sales invoices, against the EUR 40,000 at which VAT registration becomes mandatory. Only turnover supplied in Estonia counts towards it, so the card leaves out lines coded Intra-community services (0%) or Export of services (0%): their place of supply is outside Estonia. Lines coded Not subject to VAT count in full, because that code doesn't say whether a line is a service whose place of supply is abroad, goods sent from Estonia or a service supplied here. The two service codes are available whether or not your company is VAT registered. The card also leaves out IOSS sales to customers in other EU countries (see EU import scheme (IOSS)).

Filing status and quick links

The Filing status card shows your latest KMD and the most recent TSD returns with their status — draft, submitted, accepted — each linking to the full return. If you haven't confirmed your EMTA filing setup yet, a prompt here points you to it. A Tax pages panel gathers direct links to VAT returns, TSD returns, payroll runs, dividends and the pay strategy comparison.