Business client | Estonian Tax and Customs Board

15December
20December
10January
15January
22January
01February
12February
15February
20February
12March
15March
20March
02April
10April
16April
20April
10May
15May
21May
11June
15June
20June
02July
10July
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20July
10August
15August
21August
10September
17September
20September
01October
10October
15October
22October
10November
12November
15November
20November
03December
10December
17December
20December

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Advance payments of social tax and income tax for sole proprietors

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

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...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Filing value added tax return »...

A report on intra-Community supply is submitted on form VD

Submission of excise declaration and payment of excise duty

Submission of excise declaration and payment of excise duty by excise warehouse keepers and registered consignee, tax representative, producers of heat from solid fuel, producers of fuel from wastes, natural gas excise payer and electricity excise duty payer.

Submission of an excise warehouse stock and movements report (submitted by the excise warehousekeeper)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Due date of payment of heavy goods vehicle tax

Heavy goods vehicle tax shall be paid by the owners, in specific cases the users or persons in possession of heavy goods...

Submission of a packaging excise duty declaration and payment of packaging excise

Packaging »...

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

A certificate on form TSM or on form TSM MR concerning the payments made and the taxes withheld and paid in 2017 will be issued at the request of the taxpayer

A payer in Estonia is required to issue a certificate to the taxpayer...

A recipient is required to submit a notification file on forms INF 2, INF 3, INF 4, INF 5, INF 6 and INF 16 on payments relating to tax incentives of the payer

INF forms »...

Completing and submitting parts I-III of the declaration (form INF 14) on covering expenses relating to compensation for use of a personal car, training or improving the employees’ health, and the loans granted

A notification file on form INF 14 is also submitted by a non-resident with a permanent establishment or operating as an employer in Estonia who makes taxable payments to a natural person or non-resident.

Submission of the tax return on the income derived from the limited partnership fund in a calendar year and on the income attributed to the shareholders of the fund (Form INF 17)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Advance payments of social tax for sole proprietors

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Deadline for submission of income tax returns for 2017

Submission of income tax returns for 2017 »...

Due date of payment of land tax

About land tax for a private client »About land tax for a business client »...

Submission of form V1 concerning gains derived by a non-resident from a transfer of property

Deklareerimise erandid...

A non-resident who derives income subject to taxation according to the Estonian Income Tax Act from which income tax has not been withheld and that is not exempted according to Tax Treaties is required to submit an income tax return (on form A1)

Income tax has to be paid within three months after the due date for submitting income tax returns.

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Due date of payment of heavy goods vehicle tax

Heavy goods vehicle tax shall be paid by the owners, in specific cases the users or persons in possession of heavy goods...

Submission of a packaging excise duty declaration and payment of packaging excise

Packaging »...

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Completing and submitting part IV of the declaration (form INF 14) on covering expenses relating to compensation for use of a personal car, training or improving the employees’ health, and the loans granted

Submitted by a resident company and permanent business establishment in Estonia of a non-resident company.

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Advance payments of social tax and income tax for sole proprietors

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Non-residents having a permanent establishment in Estonia have to submit a signed original copy of annual report to the Estonian Tax and Customs Board within six months following the end of the financial year

Estonian financial institutions are required to submit a declaration FATCA/OECD CRS/EU DAC2

Submitting FATCA Declaration » (in Estonian)Exchange of information on...

The non-reporting Estonian resident member of a large multinational group shall notify the Estonian Tax and Customs Board of a CbC reporting entity and of the tax residency (country) of such entity

Notification obligation concerning Country-By-Country Report »...

Submission of a notification file on the use of gifts, donations and other income on form INF 9

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Due date of payment of heavy goods vehicle tax

Heavy goods vehicle tax shall be paid by the owners, in specific cases the users or persons in possession of heavy goods...

Submission of a packaging excise duty declaration and payment of packaging excise

Packaging »...

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Completing and submitting part IV of the declaration (form INF 14) on covering expenses relating to compensation for use of a personal car, training or improving the employees’ health, and the loans granted

Submitted by a resident company and permanent business establishment in Estonia of a non-resident company.

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Declaring and making advance payments of income tax of a credit institution

A resident credit institution completes and submits TSD annex 7 part V if it is liable to pay advance income tax on the profits earned in quarter II of 2018...

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Advance payments of social tax and income tax for sole proprietors

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Due date of payment of land tax

About land tax for a private client »About land tax for a business client »...

Payment and refund of income tax upon transfer of property, business (sole proprietor) or foreign income

Payment and refund of social tax and funded pension payments to a sole proprietor

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) anдекларации по подоходному и социальному налогам, платежам по обязательной накопительной пенсии и по страхованию от безработицы (форма TSD)

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Due date of payment of heavy goods vehicle tax

Heavy goods vehicle tax shall be paid by the owners, in specific cases the users or persons in possession of heavy goods...

Submission of a packaging excise duty declaration and payment of packaging excise

Packaging »...

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Completing and submitting part IV of the declaration (form INF 14) on covering expenses relating to compensation for use of a personal car, training or improving the employees’ health, and the loans granted

Submitted by a resident company and permanent business establishment in Estonia of a non-resident company.

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Submission of a shipchandling report concerning the handled fuel (submitted by shipchandlers)

Submission of a gambling tax return (Annexes 1–3 and 6–8) for a previous period of taxation and payment of gambling tax

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

Submission of a value added tax return form KMD and form KMD INF and payment of value added tax

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

A report on intra-Community supply is submitted on form VD

Is also submitted by a non-resident who is registered in Estonia for VAT liability...

Submission of excise declaration and payment of excise duty

Submitted by excise warehouse keepers...

Submission of an excise warehouse stock and movements report (submitted by excise warehouse keepers)

Due date for submitting form TPS by an employer – the certificate about the amounts paid for employees to acquire units of a voluntary pension fund or paid as supplementary pension insurance premiums

Declaring and making advance payments of income tax of a credit institution

A resident credit institution completes and submits TSD annex 7 part V if it is liable to pay advance income tax on the profits earned in quarter III of 2018...

Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or...

Submission of a notification file on recipients of dividends and other equity payments on form INF 1 with Annex 7 of form TSD

A payer is required to submit form INF 1 with Annex 7 of form TSD only in case there was a payment the month before.

Submission of a gambling tax return (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 a gambling tax return (Annex 5) and payment of gambling tax

Submission of gambling tax return (Annex 5) and...

Submission of a gambling tax return (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

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Calendar

15December

20December

10January

15January

22January

01February

12February

15February

20February

12March

15March

20March

02April

10April

16April

20April

10May

15May

21May

11June

15June

20June

02July

10July

16July

20July

10August

15August

21August

10September

17September

20September

01October

10October

15October

22October

10November

12November

15November

20November

03December

10December

17December

20December