In my 15+ years managing compliance for Estonian businesses, I’ve seen late filings happen for a very simple reason: companies don’t run a repeatable monthly routine. People remember “VAT is around the 20th”, someone assumes “payroll is also around the 20th”, and suddenly deadlines become a monthly fire drill.
This guide gives you the practical calendar for 2026: the recurring deadlines most OÜ rely on, the annual report timing, and a simple system that prevents late filings.
This guide explains Emta deadlines 2026 step by step and highlights the practical decisions that reduce risk in 2026.
The two recurring deadlines most companies should memorize
For many Estonian companies, two dates cover the majority of recurring compliance:
- 10th: TSD (payroll and related taxes) for the previous month.
- 20th: VAT return (KMD) for the previous period (monthly in many cases).
If your company is not VAT-registered or has no payroll, your recurring obligations may differ — but these dates still matter as soon as you scale.
Need help with payroll basics? Use: Payroll Calculator Estonia 2026.
At Accres, we treat the 5th as the “documents deadline”: all invoices and receipts should be in the system by then. By the 9th we validate payroll inputs, and by the 15th we review VAT positions. That buffer prevents last‑day mistakes.
Annual report timing (Business Register)
Every Estonian company must submit an annual report. The deadline is within 6 months after the end of the financial year. If your financial year follows the calendar year, June 30 is a common planning target.
Annual reports are submitted to the ariregister.rik.ee. via RIK Business Register services
June is a heavy month because many companies close VAT/payroll as usual and also push annual reports. If you want a calm June, start annual report preparation in May, not in the last week of June.
Other deadlines that depend on your situation
Beyond the recurring dates, several obligations depend on your company profile:
- Dividends and distributions: if you make distributions, plan the declaration and payment workflow in advance.
- VAT reporting period: monthly vs quarterly vs annual can change the periods you file for.
- Cross-border sales: e-commerce and international services can introduce extra VAT processes.
For VAT logic and typical pitfalls, see: VAT Declaration in Estonia: Complete Guide 2026.
A compliance system that actually works
- List what applies to you: payroll → TSD; VAT → KMD; distributions → plan; year-end → annual report.
- Set recurring reminders: 5th (documents), 8–9th (TSD check), 15th (VAT review).
- Use one checklist: bank reconciled, invoices in, cross-border items reviewed, payroll changes confirmed.
- Don’t split “file” and “pay”: many problems happen when one is done and the other is forgotten.
If you miss a deadline
If you realize you’re late, the best practical move is to act fast: file as soon as possible and fix the root cause (missing documents, unclear responsibility, no monthly close). If you have a valid reason, contact proactively — a clean compliance history matters.
My practical monthly routine (so deadlines don’t depend on memory)
In practice, companies miss deadlines because “filing” is treated as a one-off task. A simple routine beats a calendar full of reminders.
- By the 5th: all purchase invoices and receipts are in the shared system.
- By the 9th: payroll inputs are validated (new hires, benefits, sick leave, bonuses).
- By the 15th: VAT position is reviewed and anomalies are fixed while there’s still time.
- By the 20th: KMD is filed and paid (where applicable) with supporting documentation ready.
For VAT mechanics and typical edge cases, use: VAT declaration in Estonia.
If you’re late: the fastest way to reduce damage
When you discover a missed deadline, the goal is not to “explain first” — it’s to file first. Most late issues are caused by missing documents or unclear responsibility, so fix the cause at the same time.
- File as soon as possible: even imperfect filing is better than waiting for “all details”.
- Document the reason: keep notes and supporting documents in case EMTA asks later.
- Fix the process: set a monthly close with a clear owner and a shared checklist.
- Use representation: if you get letters or questions, authorized e‑MTA representation makes resolution faster.
For payroll workflow and TSD timing, use: Payroll calculator Estonia 2026.
Quick checklist (January 2026)
If you’re implementing this guide around Emta deadlines 2026, use this short checklist to turn it into action. It’s the same structure I recommend to clients who want fewer surprises and a calmer month-end.
- Write scope first: what you need monthly, quarterly, and annually — and what you don’t.
- Collect documents early: aim to have everything in one place by the 5th.
- Use a single owner: one person responsible for “close the month”, even if tasks are delegated.
- Keep e‑MTA access clean: authorizations, contacts, and responsibility should be explicit.
- Review edge cases monthly: cross‑border VAT, payroll changes, unusual transactions.
- Document decisions: payments, reimbursements, and policies should be written, not implied.
Related reading: VAT Declaration in Estonia: Complete Guide 2026.
Conclusion
If you memorize only two dates for 2026, make them the 10th (TSD) and the 20th (VAT/KMD). Everything else becomes manageable once you run a simple monthly checklist and reminders.
Want us to manage compliance deadlines for you? Accres can run the whole monthly and annual routine. Contact us.