Running an Estonian company means a handful of recurring tax deadlines. Miss them and you face penalties. Stay on top of them and the system is straightforward — everything is filed electronically through e-MTA, the Estonian Tax and Customs Board's online portal.
Here's every deadline you need to know.
The Monthly Rhythm
Estonian business tax obligations follow a predictable monthly pattern. There are really just two dates to remember:
The 10th — Payroll Taxes (TSD)
If your company paid anyone in the previous month — salaries, board member fees, or contract payments — the TSD return is due by the 10th.
The TSD is a combined return covering:
- Personal income tax (22%, withheld from the recipient)
- Social tax (33%, paid by the employer)
- Unemployment insurance (1.6% employee + 0.8% employer)
- Funded pension contributions (2%, 4%, or 6%, withheld from the employee)
If you distributed dividends in the previous month, corporate income tax on the distribution is also due on the 10th, declared via TSD Annex 7.
Payment is due on the same day as the filing.
The 20th — VAT (KMD) and EC Sales List (VD)
If your company is VAT-registered, the monthly VAT return (KMD) is due by the 20th. Along with it:
- KMD INF — The invoice-level annex listing transactions where the total invoiced amount per partner exceeds EUR 1,000 (excluding VAT) in the period.
- EC Sales List (Form VD) — Required if you made intra-Community supplies of goods or services to VAT-registered businesses in other EU member states.
VAT payment is also due on the 20th. If you have a refund due (input VAT exceeds output VAT), EMTA processes it — typically within 30 days, though it can take longer if they request additional information.
Weekend and Holiday Rule
If the 10th or 20th falls on a weekend or public holiday, the deadline moves to the next business day. This applies to both filing and payment.
Annual Obligations
30 June — Annual Report
Every Estonian company must file an annual report within 6 months of their financial year end. For calendar-year companies (the vast majority), that means 30 June.
The report is filed through the Company Registration Portal (RIK), not e-MTA. It requires a digital signature.
Even companies with zero activity must file. Failure to file can eventually lead to compulsory dissolution proceedings.
31 March — Personal Income Tax Return (Individuals)
This one is for you personally, not the company. If you're an Estonian tax resident, your personal income tax return for the previous year is due by 31 March. Pre-filled data is available in e-MTA — for most people, it's largely a matter of reviewing and confirming.
Other Periodic Obligations
Intrastat (14th of the Month)
If your company dispatches goods to other EU countries and the annual value exceeds EUR 325,000 (2026 threshold), you must file an Intrastat dispatch report by the 14th of the following month. Arrivals reporting was discontinued from January 2025.
Most service-based and small product companies won't hit this threshold.
Employment Register (TOR)
Not a tax filing, but a compliance deadline:
- New employee: Register in TOR before they start work
- Suspension of employment: Within 10 calendar days
- Termination: Within 10 calendar days
Health insurance for the employee takes effect after a 14-day waiting period from TOR registration and ends 2 months after the termination date.
Quick Reference Card
| Deadline | What | Where | Who |
|---|---|---|---|
| 10th monthly | TSD + payment | e-MTA | All companies that made payments to individuals or distributed dividends |
| 14th monthly | Intrastat dispatch | e-MTA | Companies exceeding EUR 325k dispatch threshold |
| 20th monthly | KMD + KMD INF + payment | e-MTA | All VAT-registered companies |
| 20th monthly | EC Sales List (VD) | e-MTA | Companies with intra-Community supplies |
| 30 June | Annual report | RIK portal | All registered companies |
| 31 March | Personal income tax return | e-MTA | Estonian tax resident individuals |
Penalties
Late filing isn't free. EMTA can impose penalties of up to EUR 3,200 for late or missing returns. Late payment of tax accrues daily interest at 0.06% per day (roughly 22% annually).
The most common approach is straightforward: set calendar reminders for the 10th and 20th, automate what you can through your accounting software, and don't leave the annual report until June.
