What a company files in Estonia [EE]

Every entry below is the rule as Estonia publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Chosen by the company

The Estonian registrar publishes the annual report deadline as a period counted from the end of the financial year, not as a calendar date: the report must be submitted «within six (6) months of the end of the financial year». The registrar's own reminders show what that means in the ordinary case — «legal entities … whose financial year ended on 31.12.2023 must submit the annual report by June 30» — so the calendar year is the usual financial year, but it is the end of the financial year, not a statutory date, that the deadline runs from. The provision of the Accounting Act that fixes the length of the financial year and allows a company to set a different start and end date could not be read from the primary publisher, so this record does not assert a statutory financial year. It treats the financial year end as a date the user must supply, and therefore no deadline counted from it is shown here as a calendar number. The Estonian tax calendar is independent of the financial year: the monthly returns below run from the calendar month, not from the company's year end.

Centre of Registers and Information Systems (RIK) — Annual report: «The annual report and the documents and data submitted with it must be submitted to the registration department of the county court within six (6) months of the end of the financial year», citing Commercial Code subsections 179(1) and 179(4), 334(2) and 388(2). The calendar-year illustration from RIK Abiinfo — Is your annual report submitted? (abiinfo.rik.ee/en/uudised/your-annual-report-submitted): «whose financial year ended on 31.12.2023 must submit the annual report by June 30». The Accounting Act itself was not read: riigiteataja.ee serves a script-rendered page that could not be read · checked 2026-09-18

Annual report to the Business Register

Formula, not a date

Filed to

Registration department of the county court — the Estonian Business Register, kept by the Centre of Registers and Information Systems (RIK) — filed electronically through the e-Business Register reporting environment

Who it applies to

Only these legal forms — Private limited company (osaühing), Public limited company (aktsiaselts), General partnership (täisühing), Limited partnership (usaldusühing), Branch of a foreign company

RIK lists the obligation for general partnerships, limited partnerships, private limited companies, public limited companies and branches of foreign companies, and separately for non-profit associations, political parties, trade unions, apartment associations, religious associations, foundations and commercial and building associations. A branch of a foreign company is on a different clock: it files «within one (1) month of the approval of the company's annual report or within seven (7) months of the end of the financial year», so the six-month figure in this record is the one for an Estonian company and must not be applied to a branch. The report is owed whatever the year contained: RIK states that «the annual report must be submitted even if there was no economic activity during the reporting period», and its reminder repeats that «the financial year report must be submitted even if no economic activity has taken place». Since 1 January 2010 filing is electronic, through the e-accounting environment, which RIK ties to section 14¹ of the Accounting Act.

Deadline

Within 6 months after the end of the financial year.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.

If missed

No fixed sum is published on the registrar's pages. RIK states the consequence in terms of what the registrar may do: «if the obligation is not fulfilled in a timely manner, the registrar may start deleting or fining the legal entity», and deletion from the register is described as reserved for entities with no submitted reports, no visible assets, no pending proceedings and no tax debts. The amount of the penalty payment and the procedure that precedes it are set by the Commercial Code, whose text could not be read from the primary publisher, so the numeric fields are left empty rather than filled with a plausible figure.

Proof of filing

The annual report submitted for the financial year, digitally signed and confirmed in the e-Business Register reporting environment, together with the register's confirmation of receipt; once accepted the report is visible in the company's public register file.

Primary source: RIK — Annual report: «within six (6) months of the end of the financial year»; branch of a foreign company «within one (1) month of the approval of the company's annual report or within seven (7) months of the end of the financial year»; «the annual report must be submitted even if there was no economic activity during the reporting period»; cites Commercial Code 179(1), 179(4), 334(2), 388(2), Non-profit Associations Act 36(5), Foundations Act 34(4), Commercial Associations Act 72(3) and Regulation No 59 of the Minister of Justice of 28 December 2005. Electronic filing since 1 January 2010 and the reference to Accounting Act section 14¹ from RIK Abiinfo — Filing of annual reports (abiinfo.rik.ee/en/filing-annual-reports). Enforcement wording and the calendar-year illustration from RIK Abiinfo — Is your annual report submitted?. State fees from RIK Abiinfo — State fees will change from 01.01.2022
checked 2026-09-18 · Rechecked every 24 months

Annual confirmation of beneficial owner data in the Business Register

Formula, not a date

Filed to

Registration department of the county court — the Estonian Business Register — through the e-Business Register portal, as part of submitting the annual report

Who it applies to

Only registered foreign entities

The register requires beneficial owner data from «companies, non-profit associations and foundations», and excludes sole proprietors, apartment associations, building associations, listed companies and certain foundations. The obligation has two distinct limbs and only the first is periodic: «if the details of the beneficial owners have not changed, this will be confirmed annually during the submission of the annual report», while «if the data has changed, the updated information must be submitted immediately on the e-business register portal» — an event obligation with no waiting period, recorded here in the text rather than as a second deadline. Submission became mandatory on 1 September 2018; entities created from that date submit the original list at the time of establishment, and entities existing then were given 60 days. RIK ties the obligation to chapter 9 of the Money Laundering and Terrorist Financing Prevention Act.

Deadline

Within 6 months after the end of the financial year.

If missed

No penalty figure for failing to confirm or update beneficial owner data is published on the registrar's pages. The sanctions sit in the Money Laundering and Terrorist Financing Prevention Act, whose text could not be read from the primary publisher, so the numeric fields are left empty.

Proof of filing

The beneficial owner entry as it stands in the company's Business Register file, with the date of the last confirmation or change, together with the annual report submission in which the unchanged data was confirmed.

Primary source: RIK Abiinfo — Modification and approval of beneficial owners: data owed by «companies, non-profit associations and foundations», with sole proprietors, apartment and building associations, listed companies and certain foundations excluded; «if the details of the beneficial owners have not changed, this will be confirmed annually during the submission of the annual report»; «if the data has changed, the updated information must be submitted immediately on the e-business register portal»; «the application for change of beneficial owners will not require signing or a state fee»; changes applied «automatically and immediately after submission»; mandatory from 1 September 2018, 60 days for entities existing then; obligation traced to chapter 9 of the Money Laundering and Terrorist Financing Prevention Act. The Act's own text was not read: riigiteataja.ee serves a script-rendered page
checked 2026-09-18 · Rechecked every 24 months

Registration as a person liable to value added tax

Formula, not a date

Filed to

Estonian Tax and Customs Board (Maksu- ja Tolliamet), through the e-MTA portal

Who it applies to

Only above a threshold — turnover > 40,000 EUR

The tax authority states the trigger as: «if a person's supply for a calendar year provided for in subsection 3 of § 19¹ of the VAT Act, the place of creation of which is Estonia, exceeds 40,000 euros as of the beginning of the calendar year, the person is required to register as a person liable to VAT». Two things follow that are easy to get wrong. First, the 40,000 euros is counted from the beginning of the calendar year, not over a rolling twelve months as in some neighbouring regimes. Second, registration is also open below the threshold: «an economic operator has the right to register on the basis of an application even if it is not yet subject to registration». Small foreign enterprises may instead use the special scheme for small businesses where their supply in the European Union is below 100,000 euros and they stay under the exempt threshold in the countries where they operate, a route the tax authority describes as available from 1 January 2025.

Deadline

Counted from an event, not from the calendar.

If missed

No penalty for late registration is published on the tax authority's pages, and the fields are left empty rather than filled from the neighbouring regime. What is published is the consequence of tax left unpaid once liability exists: interest runs at «0.06 per cent» per day, «beginning from the date following the statutory payment due date of taxes until the date of payment or offset», under section 97 of the Taxation Act. The tax authority also registers persons on its own initiative where the obligation arose and no application was made.

Proof of filing

The tax authority's decision registering the person as liable to VAT, showing the VAT number and the date from which registration takes effect, together with the turnover calculation from the beginning of the calendar year that shows when the threshold was crossed.

Primary source: Estonian Tax and Customs Board — Obligation to register as a taxable person: «exceeds 40,000 euros as of the beginning of the calendar year», citing subsection 3 of § 19¹ of the Value Added Tax Act; voluntary registration «even if it is not yet subject to registration»; the small-business special scheme and the 100,000 euro EU figure from 1 January 2025. Interest of «0.06 per cent» per day and section 97 of the Taxation Act from ETCB — Payment of interests (emta.ee/en/business-client/taxes-and-payment/payment-arrears/payment-interests). ⚠ The «three working days» limit published by ETCB belongs to registration as a taxable person with LIMITED LIABILITY under subsection 3 of § 21 of the VAT Act and is deliberately NOT carried into this record; the time limit for the ordinary § 20 application appears on the ETCB page only inside a worked example and the statutory text could not be read
checked 2026-09-18 · Rechecked every 12 months

Monthly value added tax return (form KMD)

Formula, not a date

Filed to

Estonian Tax and Customs Board (Maksu- ja Tolliamet), through the e-MTA portal

Who it applies to

Only registered foreign entities

Applies once the person is registered as liable to VAT. The tax authority states that «the taxable period is one calendar month» and that «the deadline for submitting both a VAT return and a report on intra-Community supply is the 20th day of the month following the taxable period» — so the period is monthly even for a company whose financial year is not the calendar year, and nothing here is counted from the financial year end. The intra-Community supply report is a separate document with the same date and is not owed in an empty month: «if there is no supply of goods or services mentioned above, then no report shall be submitted». Whether the VAT return itself is owed in a month with no transactions is not stated on that page and is not asserted here. The standard rate is «24% from 1 July 2025»; it is recorded as context, not as a deadline.

Deadline

Counted from an event, not from the calendar.

If missed

Interest of «0.06 per cent» per day runs on tax not paid by the due date, «beginning from the date following the statutory payment due date of taxes until the date of payment or offset», under section 97 of the Taxation Act. The rate is a percentage of the debt and not a daily sum, so it cannot go into the perDay field without changing its meaning; the field is left empty and the rate stated in words. A reduced rate of 0.03 per cent per day applied from 18 May 2020 to 31 December 2021, and no interest accrued from 1 to 17 May 2020 — a reminder that this figure moves. Fines for failing to submit a return sit in the Taxation Act, whose text could not be read from the primary publisher, and no amount is asserted here.

Proof of filing

The VAT return for each taxable period as accepted in e-MTA, with its period reference and submission timestamp, together with the intra-Community supply report for the periods in which such supply occurred.

Primary source: Estonian Tax and Customs Board — Filing VAT returns and reports: «The taxable period is one calendar month»; «The deadline for submitting both a VAT return and a report on intra-Community supply is the 20th day of the month following the taxable period»; «If there is no supply of goods or services mentioned above, then no report shall be submitted». Standard rate «24% from 1 July 2025» from ETCB — General principles of VAT Act. Interest «0.06 per cent» per day, the 0.03 per cent period of 18 May 2020 – 31 December 2021 and section 97 of the Taxation Act from ETCB — Payment of interests. ⚠ NOT VERIFIED: the payment due date was not found stated separately on the ETCB pages read, so this record carries the FILING deadline only and does not assert that payment falls on the same date
checked 2026-09-18 · Rechecked every 12 months

Declaration of income and social tax (form TSD), including income tax on profit distributions

Formula, not a date

Filed to

Estonian Tax and Customs Board (Maksu- ja Tolliamet), through the e-MTA portal

Who it applies to

Every entity in the jurisdiction

Form TSD is the «declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension», and the tax authority ties its deadline to an act rather than to a calendar: it «is submitted by the 10th day of the month following the month the payment was made». The obligation therefore arises in the months in which a payment was made, and this record models it that way rather than as an unconditional monthly filing. This is also where Estonian corporate income tax actually lands: there is no annual profits return, because «a resident company pays income tax at the rate of 22/78 on the distribution of profit or dividends», declared in «Annex 7 of form TSD» — dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and a credit institution's advance income tax — with the recipients declared in form INF 1 (part I). For a distribution, the tax authority states that «the company is required to declare and pay income tax on the basis of form TSD Annex 7 and INF 1 by the 10th day of the calendar month following the month in which the dividend was paid», so declaration and payment share the date. Whether an empty month must still be filed is not stated on the pages read and is not asserted here.

Deadline

Counted from an event, not from the calendar.

If missed

Interest of «0.06 per cent» per day runs on tax not paid by the due date, «beginning from the date following the statutory payment due date of taxes until the date of payment or offset», under section 97 of the Taxation Act. Because declaration and payment of income tax on a distribution share the 10th day, a late TSD generally carries the late payment with it. The rate is a percentage of the debt rather than a daily sum and so is stated in words and not placed in the perDay field; it has moved before — 0.03 per cent per day from 18 May 2020 to 31 December 2021, no interest from 1 to 17 May 2020. Fines for failing to submit a return are in the Taxation Act, whose text could not be read from the primary publisher, and no amount is asserted.

Proof of filing

Form TSD for each month in which a payment was made, as accepted in e-MTA, with its period reference; for a profit distribution, Annex 7 and form INF 1 together with the payment of income tax made by the same date, and the shareholders' resolution on the distribution.

Primary source: Estonian Tax and Customs Board — Submission of declaration form TSD: «Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD) is submitted by the 10th day of the month following the month the payment was made». The 22/78 rate, Annex 7, form INF 1 and the shared declaration-and-payment date from ETCB — Taxation of dividends (emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends): «A resident company pays income tax at the rate of 22/78 on the distribution of profit or dividends» citing § 50(1) and § 4(1), (1¹) of the Income Tax Act, and «the company is required to declare and pay income tax on the basis of form TSD Annex 7 and INF 1 by the 10th day of the calendar month following the month in which the dividend was paid». Scope of Annex 7 from ETCB — Form TSD and certificates. Interest and section 97 of the Taxation Act from ETCB — Payment of interests
checked 2026-09-18 · Rechecked every 12 months

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