Business client | Estonian Tax and Customs Board

Resident legal person, state or local government authority, sole proprietor, employer who is a natural person, or non-resident with a permanent establishment or operating as an employer in Estonia is required to submit form TSD...

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 of compensation for use of personal car, training expenses or health promotion, and loans granted (form INF 14)

Submitted by a resident legal person, state or local government authority, employer who is a natural person, or a non-resident with a permanent establishment or operating as an employer in Estonia...

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)

INF forms »...

Income tax, social tax, unemployment insurance premiums and contributions to funded pension have to be declared (Annex 1 and Annex 2 of form TSD) and transferred to the Estonian Tax and Customs Board

Form TSD is submitted by a resident legal person, ...

Submission of declarations on fringe benefits, gifts made, donations and costs of entertaining guests, expenses and payments not related to business, dividends and equity payments. Payment of income tax and social tax

Annexes 4, 5, 6 or 7 of form TSD shall be submitted only in case there was a payment the month before...

Declaration of income received from international carriage of goods and passengers by sea (tonnage scheme, Annex 8 of form TSD). Payment of income tax

Resident legal person applying tonnage scheme shall pay income tax on income taxable according to tonnage sheme on Annex 8 of form TSD.

Submission of a shipchandling report concerning the handled fuel

The report is 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 Annex 5...

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 report on the sales of fuel from a filling station

Submitted by sellers of fuel...

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 registered in Estonia as a person liable to VAT...

Submission of a report on intra-Community supply (form VD)

It is also submitted by a non-resident registered in Estonia as a person liable to VAT...

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...

Submission of a summary report compiled in connection with the storage of goods other than fuel

Submitted by persons involved in the storage of goods other than fuel...

Your company has received a new rating in the e-service of Tax behaviour ratings

See how the Estonian Tax and Customs Board has rated your company's tax behaviour...

Submission of a report on the sales of fuel from a filling station

Submitted by sellers of fuel...

Income tax, social tax, unemployment insurance premiums and contributions to funded pension have to be declared (Annex 1 and Annex 2 of form TSD) and transferred to the Estonian Tax and Customs Board

Form TSD is submitted by a resident legal person, ...

Submission of declarations on fringe benefits, gifts made, donations and costs of entertaining guests, expenses and payments not related to business, dividends and equity payments. Payment of income tax and social tax

Annexes 4, 5, 6 or 7 of form TSD shall be submitted only in case there was a payment the month before...

Declaration of income received from international carriage of goods and passengers by sea (tonnage scheme, Annex 8 of form TSD). Payment of income tax

Resident legal person applying tonnage scheme shall pay income tax on income taxable according to tonnage sheme on Annex 8 of form TSD.

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

A resident credit institution and an Estonian branch of a non-resident credit institution...

Advance payments of social tax for sole proprietors

Submission of a shipchandling report concerning the handled fuel

The report is 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 Annex 5...

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 report on the sales of fuel from a filling station

Submitted by sellers of fuel...

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 registered in Estonia as a person liable to VAT...

Submission of a report on intra-Community supply (form VD)

It is also submitted by a non-resident registered in Estonia as a person liable to VAT...

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...

Submission of a summary report compiled in connection with the storage of goods other than fuel

Submitted by persons involved in the storage of goods other than fuel...

Your company has received a new rating in the e-service of Tax behaviour ratings

See how the Estonian Tax and Customs Board has rated your company's tax behaviour...

Due date of payment of land tax

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

Submission of a report on the sales of fuel from a filling station

Submitted by sellers of fuel...

Income tax, social tax, unemployment insurance premiums and contributions to funded pension have to be declared (Annex 1 and Annex 2 of form TSD) and transferred to the Estonian Tax and Customs Board

Form TSD is submitted by a resident legal person, ...

Submission of declarations on fringe benefits, gifts made, donations and costs of entertaining guests, expenses and payments not related to business, dividends and equity payments. Payment of income tax and social tax

Annexes 4, 5, 6 or 7 of form TSD shall be submitted only in case there was a payment the month before...

Declaration of income received from international carriage of goods and passengers by sea (tonnage scheme, Annex 8 of form TSD). Payment of income tax

Resident legal person applying tonnage scheme shall pay income tax on income taxable according to tonnage sheme on Annex 8 of form TSD.

Due date of payment of heavy goods vehicle tax

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 duty

Submitted by a packaging undertaking which places the packaged goods on the Estonian market for the first time...

Submission of a shipchandling report concerning the handled fuel

The report is 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 Annex 5...

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 report on the sales of fuel from a filling station

Submitted by sellers of fuel...

Declaration and payment of environmental charge

Environmental charges declarations are submitted by users of the environment...

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 registered in Estonia as a person liable to VAT...

Submission of a report on intra-Community supply (form VD)

It is also submitted by a non-resident registered in Estonia as a person liable to VAT...

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...

Submission of a summary report compiled in connection with the storage of goods other than fuel

Submitted by persons involved in the storage of goods other than fuel...

Submission of MOSS declaration for the previous quarter and payment of VAT declared in the MOSS declaration

Submitted by an economic operator registered as a VAT payer in Estonia who has joined the MOSS special arrangements...

Completing and submitting part IV of the declaration of compensation for the use of a personal car, training expenses or promotion of health, and the loans granted (form INF 14)

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

Your company has received a new rating in the e-service of Tax behaviour ratings

See how the Estonian Tax and Customs Board has rated your company's tax behaviour...

Due date for the submission of natural person's income tax return for 2020

Submission of income tax returns for 2020 » From the taxation period beginning on 1 January 2020, it is also the due date for submission of the income tax return of a non-resident, common...

Submission of a report on the sales of fuel from a filling station

Submitted by sellers of fuel...

Income tax, social tax, unemployment insurance premiums and contributions to funded pension have to be declared (Annex 1 and Annex 2 of form TSD) and transferred to the Estonian Tax and Customs Board

Form TSD is submitted by a resident legal person, ...

Submission of declarations on fringe benefits, gifts made, donations and costs of entertaining guests, expenses and payments not related to business, dividends and equity payments. Payment of income tax and social tax

Annexes 4, 5, 6 or 7 of form TSD shall be submitted only in case there was a payment the month before...

Declaration of income received from international carriage of goods and passengers by sea (tonnage scheme, Annex 8 of form TSD). Payment of income tax

Resident legal person applying tonnage scheme shall pay income tax on income taxable according to tonnage sheme on Annex 8 of form TSD.

Submission of a report on the sales of fuel from a filling station

Submitted by sellers of fuel...

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 Annex 5...

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 registered in Estonia as a person liable to VAT...

Submission of a report on intra-Community supply (form VD)

It is also submitted by a non-resident registered in Estonia as a person liable to VAT...

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...

Submission of a summary report compiled in connection with the storage of goods other than fuel

Submitted by persons involved in the storage of goods other than fuel...

Your company has received a new rating in the e-service of Tax behaviour ratings

See how the Estonian Tax and Customs Board has rated your company's tax behaviour...

Submission of a report on the sales of fuel from a filling station

Submitted by sellers of fuel...

Income tax, social tax, unemployment insurance premiums and contributions to funded pension have to be declared (Annex 1 and Annex 2 of form TSD) and transferred to the Estonian Tax and Customs Board

Form TSD is submitted by a resident legal person, ...

Submission of declarations on fringe benefits, gifts made, donations and costs of entertaining guests, expenses and payments not related to business, dividends and equity payments. Payment of income tax and social tax

Annexes 4, 5, 6 or 7 of form TSD shall be submitted only in case there was a payment the month before...

Declaration of income received from international carriage of goods and passengers by sea (tonnage scheme, Annex 8 of form TSD). Payment of income tax

Resident legal person applying tonnage scheme shall pay income tax on income taxable according to tonnage sheme on Annex 8 of form TSD.

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 I of 2021. An Estonian branch of a non-resident credit institution completes and submits TSD annex 3 if it is liable to...

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 Annex 5...

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

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 »...

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