Is also submitted by a non-resident who is registered in Estonia as a user of the OSS special scheme.
It is submitted by a taxable person who makes use of the IOSS special scheme.
See how the Estonian Tax and Customs Board has rated your company's tax behaviour.
Is also submitted by a non-resident who is registered in Estonia for VAT liability.
Is also submitted by a non-resident who is registered in Estonia for VAT liability.
Submitted by a resident company and permanent business establishment in Estonia of a non-resident company of granted and returned loans in previous quarter, which are not taxed according to § 50.2 of the Income Tax Act.
Submitted by excise warehouse keepers and registered consignees, tax representatives, producers of heat from solid fuel, producers of fuel from wastes, natural gas excise payer, electricity excise duty payer, handlers of liquid combustible substances, handlers of biofuels produced outside an excise warehouse and handlers of motor natural gas acquired from outside the network.
The report is submitted by persons related to the storage of goods other than fuel (keepers of temporary storage premises, customs warehouse keepers, tax warehouse keepers and persons holding an authorisation for carrying out activities in free zones, handlers of liquid combustible substances, handlers of biofuels produced outside an excise warehouse, handlers of motor natural gas acquired from outside the network).
Heavy goods vehicle tax shall be paid by the owners, in specific cases the users or persons in possession of heavy goods (natural persons residing in Estonia on a temporary or permanent basis, legal persons registered in Estonia, and state and local government agencies).
Submission of Annex 4 and payment of gambling tax in the following month after the day when the acceptance of participation fees set out in the rules of tournament of the game of chance is terminated.
Submission of gambling tax return (Annex 5) and payment of gambling tax in the event of organising a ring game tournament of a game of chance by way of remote gambling for the previous taxable period and in case of ring game tournament on land, in the following month after the day when the acceptance of participation fees set out in the rules of tournament of the game of chance is terminated.
Submission of a packaging excise duty declaration and payment of packaging excise.
Submission of Annexes 1–3 and 6–8 for a previous period of taxation and payment of gambling tax.
Submission of Annex 9 and payment of gambling tax in the following month after the day when the commercial lottery winnings set up in the rules of the game were distributed.
The report on fuel handling is submitted by the seller of fuel for each place of business (subsection 7 (1) of the Liquid Fuel Act).
The report is submitted by shipchandlers.
Environmental charges declarations are submitted to the Environmental Board by users of the environment. Both holders of environmental permits and persons whose scope or manner of activity obliges to hold an environmental permit must pay environmental charges. The payments must be made to the Estonian Tax and Customs Board.
have to be declared (form TSD Annex 1 and Annex 2) and transferred to the Estonian Tax and Customs Board.
Resident legal person applying tonnage scheme shall pay income tax on income taxable according to tonnage scheme on Annex 8 of form TSD.
Submission of declarations on fringe benefits (Annex 4 of form TSD), gifts made, donations and costs of entertaining guests (Annex 5), expenses and payments not related to business (Annex 6), dividends and equity payments (Annex 7). Payment of income tax and social tax.
