Business client | Estonian Tax and Customs Board

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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

Due date of payment of land tax

About land tax...

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

The report on fuel handling is submitted by the seller of fuel for each place of business...

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 form INF 1 with Annex 7 of form TSD

A notification file on recipients of dividends, payments of equity and hidden profit distributions on form INF 1 with...

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

Packaging »...

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 emission quantities of greenhouse gases of fuels and energy supplied and the quantity of fuel released for consumption and the corresponding total energy

The report is submitted by a supplier...

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

The report on fuel handling is submitted by the seller of fuel for each place of business...

Submission of value added tax return form KMD and 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

It 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, registered consignees,...

Submission of an excise warehouse stock and movements report

Submitted by excise warehouse keepers...

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

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

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

The report on fuel handling is submitted by the seller of fuel for each place of business...

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 form INF 1 with Annex 7 of form TSD

A notification file on recipients of dividends, payments of equity and hidden profit distributions on form INF 1 with...

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 emission quantities of greenhouse gases of fuels and energy supplied and the quantity of fuel released for consumption and the corresponding total energy

The report is submitted by a supplier...

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

The report on fuel handling is submitted by the seller of fuel for each place of business...

Submission of value added tax return form KMD and 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

It 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, registered consignees,...

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 in 2019 for employees to acquire units of a voluntary pension fund or paid as supplementary pension insurance premiums

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

The report on fuel handling is submitted by the seller of fuel for each place of business...

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 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

The report on fuel handling is submitted by the seller of fuel for each place of business...

Submission of a report on the emission quantities of greenhouse gases of fuels and energy supplied and the quantity of fuel released for consumption and the corresponding total energy

The report is provided by a supplier...

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

Form TSD is also submitted by a non-resident with...

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...

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

A certificate on form TSM or on form TSM MR concerning the payments made and the taxes withheld and paid in 2019 will be issued at the request of the taxpayer

A payer in Estonia is required to issue...

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) of compensation for use of personal automobile, training expenses and expenses made for improving the employee's health and loans granted

Is also submitted by a non-resident with...

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

Form TSD is also submitted by a non-resident with...

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...

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

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

Form TSD is also submitted by a non-resident with...

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...

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 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...

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

Form TSD is also submitted by a non-resident with...

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 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...

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

Form TSD is also submitted by a non-resident with...

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...

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 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...

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

Form TSD is also submitted by a non-resident with...

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...

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

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/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

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

Submitted by sellers of fuel...

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...

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

Form TSD is also submitted by a non-resident with...

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

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

Form TSD is also submitted by a non-resident with...

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...

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 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...

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

Form TSD is also submitted by a non-resident with...

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 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...

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

Form TSD is also submitted by a non-resident with...

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 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...

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

Form TSD is also submitted by a non-resident with...

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

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

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 funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

Form TSD is also submitted by a non-resident with...

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...

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

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