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UATax calendar for an Estonian OÜ
In Estonia, TSD for last month’s payments is due by the 10th and, once you are registered for VAT, the KMD return by the 20th. Add every date to your calendar in one click.
- by the 10TSD — taxes on salaries, filed and paid
- by the 10Income tax on a dividend — on the same TSD
- by the 20KMD — the VAT return, filed and paid
- OSS return — every 3 months, by the end of the month after each quarter
TSD and KMD: a weekend or public holiday moves the day to the next working day.
What is due every month?
- by the10TSD — taxes on paymentsSalaries, board fees and the income tax on a dividend, for last month’s payments: filed and paid. No payments and nothing else to report — no TSD that month.
- by the20KMD — the VAT returnFiled and paid for last month once you are registered for VAT. The period is a calendar month unless the tax board has set a longer one at your request.
- by the20VD — supplies to EU businessesOnly if you are registered for VAT, for a month in which you supplied goods, or services taxed in the customer’s country, to businesses in other EU countries.
What is due once a quarter or once a year?
If you use the One-Stop Shop, each quarter’s OSS return is due by the last day of the next month. The annual report follows 6 months after the financial year ends. The same dates every year:
TSD every monthKMD every monthOSS, quarterlyAnnual report
- 31 JanuaryOSS return and payment for Q4
- 30 AprilOSS return and payment for Q1
- 30 JuneAnnual report — for a financial year that ends on 31 December
- 31 JulyOSS return and payment for Q2
- 31 OctoberOSS return and payment for Q3
How do I add these dates to my calendar?
One file holds every date, repeating on its own and with a reminder three days before. Your calendar keeps it — nothing to install, no account with us.
- Google Calendar: Settings → Import & export → Import, then choose the file.
- Apple Calendar: open the file and choose the calendar to add it to.
- Outlook: open the file, or File → Open & Export → Import/Export.
What does this calendar leave out?
- Weekends and public holidays
The file marks the day the law names. For TSD and KMD a weekend or holiday moves the deadline to the next working day — don’t wait for it.
- A year that doesn’t end in December
The annual report date is for a financial year ending 31 December. Another year end: the deadline calculator gives yours.
- IOSS
The import scheme is monthly, not quarterly, and isn’t in this calendar.
- Your own situation
Which of these apply depends on what your company did that month. We check that for our clients every month.
What else do owners ask about tax deadlines?
What if my financial year doesn’t end in December?
The year above marks the annual report for a year that ends on 31 December. For any other year end, the deadline calculator gives your date.
Does the company file a TSD if it paid nothing?
Not a TSD of zeros: with no payments and nothing else to report, there is none to file. Some things are reported even then — a contribution to the company’s equity, for one, goes on form TSD.
When are OSS returns due?
By the last day of the month after each quarter, and the VAT is paid by the same day. A quarter with no OSS sales still needs a nil return.
What if a deadline falls on a weekend?
For TSD and KMD, the deadline moves to the next working day. The calendar file marks the day the law names, so you are never late by trusting it.
Where do these figures come from?
Only official sources. Each line shows when we last checked its figures there — the oldest of the dates, if it carries several.
- Submission of declaration form TSD
- Tax liabilities of companies established by e-residents
- Value Added Tax Act (in Estonian)
- Filing VAT returns and reports
- Declare and pay in OSS
- The One Stop Shop
- Commercial Code (in Estonian)
- e-Business Register: annual report
This information is general in nature and current as of its publication date. It is not individual advice.
Want these dates off your list?
We keep the books and file every return before its day — you get a short note when something needs you.
We reply within one working day