For sole proprietors

If you already are or are planning to become a sole proprietor (a self-employed person), you can find all the information about entrepreneurship, registration as a sole proprietor and tax liabilities on this page. You may also find the sole proprietor's tax calendar and advice about keeping accounts, submitting declarations and paying taxes helpful.

Sole proprietor's tax calendar

obligatory for all sole proprietors
15 March Advance payment of sole proprietor's social tax
2 May Submission of income tax return for a resident natural person (Form A) and income tax return of business income for a resident natural person (Form E)
15 June Advance payment of sole proprietor's social tax
15 September Advance payment of sole proprietor's social tax
Advance payment of sole proprietor's income tax*
3 October Payment of additional amounts of income tax, social tax and contribution to the mandatory funded pension to be paid on the basis of the 2021 income tax return
15 December Advance payment of sole proprietor's social tax
Advance payment of sole proprietor's income tax*

OBLIGATORY IF...
DUE DATE
… A SOLE PROPRIETOR IS AN EMPLOYER AND MAKES PAYMENTS TO ANOTHER NATURAL PERSON
Submission of the tax return on income tax, social tax, contribution to the mandatory funded pension and unemployment insurance premium (Form TSD together with the corresponding annex), transfer of the taxes and payments declared into the bank account of the Estonian Tax and Customs Board The 10th day of the month following the month when the payment was made
Registration of a sole proprietor's employees in the employment register. Not later than at the time when the employee is taking up employment
Certificate on payments, withholdings and calculated social tax in 2021 (Forms TSM, TSM MR) issued at the person's request** 1 February
Submission of tax return on compensation for private car INF 14***
Certificate on the amounts paid for the acquisition of a supplementary funded pension insurance contract and units of the voluntary pension fund on behalf of an employee (Form TPS) issued at the person's request 1 December
Sole proprietors who are employers and have covered the expenses made for improving their employees' health within the given limit (subsection of 48 (55) of Income Tax Act) during a calendar year, submit to the Estonian Tax and Customs Board the tax return INF 14 and fill in part III by 1 February of the following year.
… a sole proprietor pays social tax for his/her spouse
Declaring social tax calculated for the spouse (Form ESD) The 10th day of  the month following the period of taxation (month)
...A SOLE PROPRIETOR IS A PERSON LIABLE TO VAT
Submission of value added tax return (Form KMD and Form KMD INF) and payment of VAT The 20th day of every month
… A SOLE PROPRIETOR IS A PERSON LIABLE TO VAT aND SELLS GOODS OR PROVIDES CERTAIN SERVICES  TO PERSONS LIABLE TO VAT IN THE MEMBER STATES OF THE EUROPEAN UNION
Submission of the report on intra-Community supply (Form VD) The 20th day of every month
...sole proprietor owns a heavy goods vehicle
Payment of heavy goods vehicle tax, payment of road tolls for trucks with the tonnage exceeding 3.5 tonnes, if they move on public roads 17 January, 15 April
15 July, 17 October
...SOLE PROPRIETOR IS A LAND OWNER
Payment of land tax 31 March****
 3 October
...SOLE PROPRIETOR IS A PACKAGING OPERATOR
Payment of packaging excise duty 17 January, 15 April,
15 July, 17 October

ADDITIONAL INFORMATION

If the payment date falls on a public holiday or some other holiday, the working day following the holiday is considered a payment date.

* A sole proprietor need not make advance payments of income tax:
- during the first year of busines activities;
- if the quarterly payment does not exceed 300 euros (§ 47 of Income Tax Act);
- after the date when the sole proprietor has been deleted from the commercial register;
- if the business is registered in the commercial register as temporary or seasonal or is suspended.

** A sole proprietor will grant a relevant certificate at a person’s request, if he/she has made payments subject to income tax and social tax to the said person.
*** A sole proprietor will submit the return, if he/she as an employer has paid compensation for the use of a private car for business purposes.
**** Land tax of up to 64 euros must be paid by 31 March. At least half of the land tax exceeding 64 euros must be paid by 31 March, but not less than 64 euros. The rest of the land tax must be paid by 3 October at the latest (subsection 7 (1) of Land Tax Act).

Last updated: 06.01.2022

Last updated: 10.12.2021

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