If you run an Estonian OÜ, your entire year of tax obligations comes down to a handful of recurring dates: the 10th, the 20th, and a short list of once-a-year cutoffs like 30 June. This page is built as a bookmark, not a read-once article — it is maintained and re-checked for the 2027 filing year, so you can come back in March or November and trust the dates are current. Below you’ll find the full month-by-month calendar, what each form actually is, and — the question dormant-company owners ask most — exactly which filings you can skip if you have no payroll and no VAT registration.
The short answer
TSD (income and social tax return) is due by the 10th of the following month, but only in months where the company made a payment that must be declared — salary, board fee, dividend, or fringe benefit.
KMD (VAT return) plus its KMD INF annex are due by the 20th of the following month, and only apply to VAT-registered companies.
VD (the EU sales list) is also due by the 20th, filed alongside KMD, but only in months with an actual intra-Community supply of goods.
The OSS return is quarterly, due on the last day of the month after the quarter: 30 April, 31 July, 31 October, 31 January.
INF 14 Part IV (intra-group loans) is due quarterly by the 20th of the month after the quarter; INF 14 Parts I–III (car use, training, health expenses) is due once a year by 1 February.
The annual report is due within six months of financial year end — 30 June for a calendar-year company — and is the one filing every OÜ owes regardless of payroll or VAT status.
Any deadline that lands on a Saturday, Sunday, or Estonian public holiday shifts to the next working day.
Why trust a calendar page for a future tax year?
Because a calendar that isn’t kept current is worse than no calendar at all. This page carries 2027 in its title on purpose, and it is reviewed and refreshed as EMTA (the Estonian Tax and Customs Board) updates its forms and deadlines. Rates and thresholds in Estonia typically shift on 1 January and 1 July, so treat the day-of-month rules here as stable but re-check the specific figures (VAT rate, thresholds) if you’re reading this well after publication. The structure of the calendar — which day of the month, which forms, which frequency — is the part that rarely changes year to year.
What is due every single month?
Two recurring dates govern most of the calendar year: the 10th for TSD and the 20th for KMD, KMD INF, and VD. Neither applies automatically to every company — each depends on whether you actually triggered the obligation that month. A company with a single board member taking no salary and no VAT registration will see both dates pass with nothing to file, month after month, until the annual report comes due.
TSD — the income and social tax return
TSD is due by the 10th of the month following any month in which the company made a payment that must be declared: salary, a board member’s fee, a dividend, a fringe benefit, an expense unrelated to business, or a gift or donation beyond the tax-free exemption. If none of those happened in a given month, there is nothing to file for that month — TSD is not a fixed monthly obligation, it’s triggered by specific payments.
KMD, KMD INF, and VD — VAT and its annexes
KMD, the VAT return, and its invoice-level annex KMD INF are filed together by the 20th of the following month, and only by VAT-registered persons. VD, the EU sales list (with its correction form VDP), is also due by the 20th alongside KMD — but only in months where the company actually made an intra-Community supply of goods or the specific listed services to a taxable person in another EU member state. No such supply that month means no VD to file.
The 2027 master calendar, month by month
Here is the full year laid out for a calendar-year OÜ, so you can scan straight to your month. Every row assumes the underlying obligation actually applies to you — treat the columns as if applicable, not automatic.
Month | Due by the 10th | Due by the 20th | Other deadlines that month |
|---|---|---|---|
January | TSD for December payments | KMD/KMD INF/VD for December | INF 14 Parts I–III due 1 February (shifts if weekend/holiday), for the prior year; OSS Q4 return due 31 January |
February | TSD for January | KMD/KMD INF/VD for January | — |
March | TSD for February | KMD/KMD INF/VD for February | INF 14 Part IV due 20th, for Q4 of the prior year |
April | TSD for March | KMD/KMD INF/VD for March | OSS Q1 return due 30 April |
May | TSD for April | KMD/KMD INF/VD for April | — |
June | TSD for May | KMD/KMD INF/VD for May | INF 14 Part IV due 20th, for Q1; Annual report due 30 June |
July | TSD for June | KMD/KMD INF/VD for June | OSS Q2 return due 31 July |
August | TSD for July | KMD/KMD INF/VD for July | — |
September | TSD for August | KMD/KMD INF/VD for August | INF 14 Part IV due 20th, for Q2 |
October | TSD for September | KMD/KMD INF/VD for September | OSS Q3 return due 31 October |
November | TSD for October | KMD/KMD INF/VD for October | — |
December | TSD for November | KMD/KMD INF/VD for November | INF 14 Part IV due 20th, for Q3 |
If your company has no payroll and no VAT registration, this entire table reduces to one line: the annual report due 30 June. Everything else in the grid only fires when the underlying event (a payment, a VAT registration, an intra-group loan) actually happens.
What quarterly obligations exist?
OSS — the One Stop Shop return
The OSS return is quarterly and due on the last day of the month following each quarter: 30 April, 31 July, 31 October, and 31 January for Q4. It only applies to businesses registered for the OSS special scheme — relevant once your EU-wide B2C distance sales of goods or digital services pass the €10,000 EU-wide threshold, or if you registered voluntarily below it. OSS does not cover domestic Estonian sales or B2B transactions, so most service-only OÜs selling B2B never touch this form.
INF 14 Part IV — intra-group loans
INF 14 Part IV reports loans granted to or repaid by parent companies, sister subsidiaries, or group shareholders and members, plus the interest on them. It’s due by the 20th of the month after each quarter — so alongside your March, June, September, and December KMD filings. It only applies if such intra-group loans actually exist; a standalone OÜ with no related-party lending files nothing here.
What is due only once a year?
The annual report — the one filing nobody skips
Every OÜ, regardless of payroll or VAT status, must file an annual report (majandusaasta aruanne) within six months of its financial year end. For a calendar-year company that means 30 June 2027 for the 2026 financial year. This is the single obligation with no exemption path — even a fully dormant company with zero transactions still owes it, because it reports the company’s existence and financial position to the Estonian Business Register, not just its tax activity.
INF 14 Parts I–III — car use, training, and health expenses
INF 14 Parts I–III covers compensation for personal car use for business, training expenses, and expenses for improving an employee’s health. It’s an annual filing due by 1 February of the following year — and that date genuinely moves: EMTA’s own guidance for the 2025 filing year shows the nominal 1 February deadline (a Saturday that year) shifted to 3 February 2025 in practice. It only applies if the company actually made such payments during the year; a one-person OÜ with no staff and no such reimbursements files nothing here.
The other INF forms — mostly irrelevant to a small OÜ
INF 1, INF 3, INF 4, INF 5, INF 6, INF 9, INF 16, and INF 17 are annual disclosures, mostly due around 1 February or 1 July, that apply to specific institution types: INF 1 to companies that paid dividends, and INF 3/4/5/6/9/16/17 to educational institutions, non-profits, insurers, and pension-fund or trust operators. A typical small OÜ with no payroll and no such institutional role has nothing to file under any of these.
Every obligation at a glance: form, purpose, deadline, and who can skip it
Form | What it reports | Deadline | Who can skip it |
|---|---|---|---|
TSD | Salary, board fees, dividends, fringe benefits, non-business expenses paid that month | 10th of the following month | Any month with no such payment |
KMD + KMD INF | VAT on sales and purchases, invoice-level detail above €1,000 per counterparty | 20th of the following month | Companies not VAT-registered |
VD (+ VDP) | Intra-Community supply of goods (EU sales list) | 20th of the following month, with KMD | Any month with no intra-Community supply |
OSS return | EU-wide B2C distance sales of goods/digital services | 30 Apr, 31 Jul, 31 Oct, 31 Jan | Companies not registered for OSS (no B2C EU distance sales) |
INF 14 Part IV | Loans to/from parent, sister companies, group members, and interest | 20th of the month after each quarter | No intra-group loans |
INF 14 Parts I–III | Car use compensation, training, employee health expenses | 1 February (shifts if weekend/holiday) | No such payments made that year |
INF 1, 3–9, 16, 17 | Dividend recipients; institution-specific disclosures | Mostly 1 Feb or 1 Jul | Any company outside the specific institution type or without dividends |
Annual report | Full-year financial statements and company activity | Within 6 months of financial year end (30 June for calendar-year companies) | Nobody — every OÜ files this every year |
Which filings can a dormant OÜ with no payroll and no VAT skip entirely?
A dormant or very lean OÜ — no employees, no board fees, no VAT registration, no EU sales, no intra-group loans — can skip nearly everything on this page. The only obligation left standing is the annual report, due every year regardless of activity.
TSD — skip it, in any month with no salary, board fee, dividend, fringe benefit, or non-business expense.
KMD and KMD INF — skip entirely if you’re not VAT-registered.
VD/VDP — skip entirely if there’s no intra-Community supply, and it’s irrelevant anyway without VAT registration.
OSS — skip if you’re not registered for the OSS scheme and have no EU-wide B2C distance sales.
INF 14 Part IV — skip if there are no intra-group loans.
INF 14 Parts I–III — skip if you made no car-use, training, or health-expense payments.
INF 1, 3–9, 16, 17 — skip unless you paid dividends or operate as one of the specific institution types these forms target.
Annual report — never skip. File it every year, active or dormant.
What happens when a deadline falls on a weekend or public holiday?
When a filing or payment due date falls on a Saturday, Sunday, or an Estonian public holiday, the deadline moves to the next working day. This isn’t a courtesy grace period — it’s the standard rule, and EMTA itself has applied it in practice: the 2025 INF 14 Parts I–III deadline of 1 February (a Saturday) was published by EMTA as moving to 3 February 2025. The same logic applies to any TSD, KMD, or OSS date that lands on a non-working day in 2027.
A deadline on a Saturday doesn’t disappear — it just walks forward to Monday, or further if a holiday sits in the way too.
2027 has one cluster worth flagging early: Christmas falls Friday 24 December (Christmas Eve), Saturday 25 December, and Sunday 26 December — three non-working days back to back. Any deadline that would otherwise land in that window shifts to the next working day, which in practice means 27 December 2027 or later, since 27 December is an ordinary Monday. Below is the full list of 2027 public holidays, so you can check any date against it.
Date | Holiday | Weekday in 2027 |
|---|---|---|
1 January | New Year’s Day | Friday |
24 February | Independence Day | Wednesday |
26 March | Good Friday | Friday |
28 March | Easter Sunday | Sunday |
1 May | Spring Day | Saturday |
16 May | Whit Sunday (Pentecost) | Sunday |
23 June | Victory Day | Wednesday |
24 June | St John’s Day / Midsummer | Thursday |
20 August | Independence Restoration Day | Friday |
24 December | Christmas Eve | Friday |
25 December | Christmas Day | Saturday |
26 December | Boxing Day | Sunday |
Because several of these already fall on a weekend in 2027 (Spring Day, Whit Sunday, Christmas Day, Boxing Day), they don’t shift anything on their own — the shift rule only matters when a filing deadline itself lands on one of these dates or on an ordinary weekend. Check emta.ee/en for the exact confirmed date if a specific deadline in your business sits right next to one of these holidays.
How do you actually pay EMTA, and what happens if you’re late?
All EMTA tax payments go into a single prepayment account (ettemaksukonto) — one holding account per registered taxpayer, from which every claim is settled. If you pay before the due date, the money sits in the account and is automatically applied to the liability early on the morning the deadline hits. Once a due date has passed, EMTA sweeps unpaid balances from the account three times a day (01:00, 10:30, and 18:30), oldest obligation first, so a late payment doesn’t just sit waiting for one daily cutoff.
Payments carrying a specific reference number — for an interest claim or a fine, for example — are applied immediately on receipt rather than waiting for a sweep. And if you’re due a refund or have an overpayment, EMTA only pays it out after every outstanding obligation on the account is covered first.
What’s the penalty for paying late?
Late tax payment carries interest at 0.06% per day — roughly 21.9% per year. This is a separate mechanism from the commercial late-payment interest under Estonia’s Law of Obligations Act, which governs late payment between private parties in ordinary contracts; the two should never be confused. If EMTA approves an instalment-payment plan for you, the applicable rate can be reduced by up to 50% off the standard figure.
The mistakes that actually trip founders up
Assuming TSD is a fixed monthly filing. It isn’t — it’s triggered by a specific payment. Filing it every month regardless just wastes accounting time; not filing it the one month you paid a dividend is the actual risk.
Forgetting VD when you make even one intra-Community sale. It’s easy to only think about KMD and miss that a single qualifying EU B2B sale that month also triggers the EU sales list.
Treating OSS as a general EU sales report. It only covers B2C distance sales of goods and digital services — not domestic Estonian sales, and not B2B.
Filing the annual report late because “the company did nothing this year.” Dormancy is irrelevant to this one obligation; the fine for late filing runs up to €3,200 per violation, and it can hit both the company and board members personally.
Assuming a weekend deadline just quietly extends by common sense. It does shift to the next working day, but only for the specific dates that fall on a non-working day — don’t assume every date near a holiday moves.
Frequently asked questions
What is the single most important date for a dormant Estonian OÜ?
30 June — the annual report deadline for a calendar-year company. It is the only obligation a fully dormant company, with no payroll and no VAT registration, actually owes every year.
Do I need to file TSD if I paid myself no salary this month?
No. TSD is due only for months in which the company made a payment that must be declared — salary, board fee, dividend, fringe benefit, or a non-business expense. A month with none of these has nothing to file.
When is the VAT return (KMD) due in 2027?
By the 20th of the month following the taxable period, filed together with the KMD INF annex, and only if your company is VAT-registered.
Do I need to file the VD form if I never sell within the EU?
No. VD (the EU sales list) is only required for the specific months in which your company actually made an intra-Community supply of goods, or the listed cross-border services, to a taxable person in another EU member state.
How often is the OSS return due, and who needs it?
Quarterly, on the last day of the month following the quarter (30 April, 31 July, 31 October, 31 January). It’s only for businesses registered for the OSS scheme, relevant once EU-wide B2C distance sales pass €10,000, or those who registered voluntarily below that threshold.
What happens if a filing deadline falls on a Saturday or public holiday?
The deadline shifts to the next working day. EMTA has applied this directly in practice — for example, the 1 February 2025 INF 14 deadline (a Saturday) moved to 3 February 2025.
How is a late tax payment penalised?
With interest of 0.06% per day, around 21.9% annually. This is EMTA’s own statutory late-payment interest, distinct from the commercial late-payment interest under the Law of Obligations Act that applies between private businesses.
Do I still have to file an annual report if my OÜ had zero transactions?
Yes. The annual report is owed by every OÜ regardless of payroll, VAT status, or activity level, within six months of the financial year end — 30 June for a calendar-year company.
Where should I check the exact official deadline if I’m unsure?
emta.ee/en, the English-language site of the Estonian Tax and Customs Board, publishes the current forms and confirmed dates for every filing referenced on this page.
