Tax calendar 2009 of Estonia

04.01.2010 | Author: UKCPA | Posted in Estonia
Due date
Natural person
Sole proprietor
Legal person
Non-resident
Filing tax returns and paying taxes
By the 5th of every month X Certificate on form TD on payments made to shareholders from proceeds from liquidations, payments upon capital reductions and redemption or return of participation in a company will be issued at the request of the recipient
By the 10th of every month
-
X*
X
X***
Income tax, social tax, unemployment insurance premiums and funded pension payments have to be withheld and paid and declared (form TSD) and transferred to the Tax and Customs Board by the 10th of every month, following the month of payment (i.e. tax should be withheld on payments made in January and transferred and declared to the Tax and Customs Board by February 10).
-
-
X
-
A payer is required to submit a notification file on recipients of dividends or payments made to shareholders from proceeds from liquidations, payments upon capital reductions and redemption or return of participation, on form INF 1 to the regional tax centre of the Estonian Tax and Customs Board only in case there was a payment the month before.

A payer is required to submit a notification file on recipients of dividends or payments made to shareholders from proceeds from liquidations, payments upon capital reductions and redemption or return of participation not subject to income tax on form INF 11 to the regional tax centre of the Estonian Tax and Customs Board only in case there was a  payment the month before.

A form INF 13 has been repealed from 1 January 2009.
By the 15th of every month
-
-
X
-
Submission of excise duty declaration and payment of excise duty by excise warehousekeepers, registred trader, tax representative, from waste fuel producer, producer of heat from solid fuel and excise duty payer on electric energy.
-
-
X
-
Submit a shipchandling report concerning the handled fuel (submitted by shipchandlers).
-
-
X
-
Submission of excise warehouse stock and movements report (submitted by the excise warehousekeeper).
By the 20th of every month
-
X
X
-
Value added tax return on form KMD is filed and the value added tax is payable by the 20th of the month following the period of taxation.
JANUARY
15
X
X
X
-
Due date of payment of heavy goods vehicle tax.**
20
-
-
X
-
Report on intra-Community supply of goods is submitted on form VD.
FEBRUARY
1
-
X*
X
-
A payer in Estonia is required to issue a certificate to the taxpayer (on form TSM if the recipient is a resident natural person or on form TSM1 if the recipient is a non-resident natural person or on form TM1 if the recipient is a non-resident legal person) concerning payments made and taxes withheld and paid during previous calendar year, not later than by 1 February of the year following the withholding or paying of the tax or, if the taxpayer leaves work, together with the final settlement.
-
-
X
-
A recipient is required to submit a notification file on forms INF 2, INF 3, INF 4, INF 5, INF 6, INF 7 or INF 8 on payments relating to tax incentives of the payer to the regional tax centre of the Estonian Tax and Customs Board.
-
X
-
-
Holder of a permit for exemption from excise duty on biofuels submits biofuel report (data on the period of one year before the year of submitting the report).
MARCH
15
-
X
-
X
Advance payments of social tax for sole proprietors.
31
X
X
-
-
A resident natural person is required to submit an income tax return to the regional tax centre concerning the income of previous tax year.
The due date for submission of an income tax return of a resident natural person for a non-resident natural person who is a resident of another EU Member State and who has derived at least 75% of his or her taxable income in previous calendar year in Estonia and who wants to claim the deductions provided for in chapter 4 of the Estonian Income Tax Act.
-
-
-
X
Submission of form V1 concerning gains derived by a non-resident from a transfer of property.

Exception in declaring: Submission of form V1 concerning gains derived by a non-resident from transfer of immovable has to be made within one month following the date of receiving the gain. The income tax has to be paid within 3 month from the date of submission of the income tax return.
-
-
-
X
A non-resident who derives income subject to taxation according to Estonian Income Tax Act from which income tax has not been withheld and that is not exempted according to Tax Treaties is required to submit an income tax return (on form A1). Income tax has to be paid within three months after the due date for submitting income tax returns.
APRIL
10
X
X
X****
Report on interest payments made to non-residents is submitted on the form INF 12.
X*
X
X***
A payer is required to submit a notification file on compensation for a use of a pesonal car on form INF 14.
15
X
X
X
X
Due date of payment of land tax.
X
X
X
-
Due date of payment of heavy goods vehicle tax.**
20
-
-
X
-
Report on intra-Community supply of goods is submitted on form VD.
JUNE
15
-
X
-
X
Advance payments of social tax and income tax for sole proprietors.
30
-
-
X
X****
If an accounting entity has no obligation to submit a signed original copy of annual report to the commercial register or to the non-profit associations and foundations register, it has to be submitted to the regional tax centre of the Tax and Customs Board within six months following the end of the financial year. Non-residents having a permanent establishment in Estonia have to submit a signed original copy of annual report to the regional tax centre of the Tax and Customs Board within six months following the end of the financial year.
JULY
1
X
-
-
-
Payment and refund of income tax to natural person on the basis of income tax return.
-
-
X
-
A recipient is required to submit a notification file on forms INF 9 or INF 10 to the regional tax centre of the Tax and Customs Board.
15
X
X
X
X
Due date of payment of land tax.
X
X
X
-
Due date of payment of heavy goods vehicle tax.**
20
-
-
X
-
Report on intra-Community supply of goods is submitted on form VD.
SEPTEMBER
15
-
X
-
X
Advance payments of social tax and income tax for sole proprietors.
OCTOBER
1
X
X
-
-
Payment and refund of income tax derived from the transfer of property or from business.
X
X
-
-
Payment and refund of social tax to sole proprietor.
15
X
X
X
X
Due date of payment of land tax.
X
X
X
-
Due date of payment of heavy goods vehicle tax .**
20
-
-
X
-
Report on intra-Community supply of goods is submitted on form VD.
DECEMBER
15
-
X
-
X
Advance payments of social tax and income tax for sole proprietors.
Within fifteen calendar days as of the date of entry of the lorry or truck or the maximum weight of a road train to the traffic register
-
X
X
X
-
Due date of payment of heavy goods vehicle tax .**
Within one month following the date of receiving the gain
-
-
-
-
X
Due date for non-residents submitting form V1 concerning gains derived from transfers of an immovable. Payment of income tax within three month after a date of submission of the income tax return.
Within two months following the termination of activities
-
-
-
-
X
If engagement in business is terminated before the end of the period of taxation, the income tax return shall be submitted on form E1. Payment of income tax within three months after the due date for submitting tax return.
Within three months after the due date for submitting tax returns on forms A1, E1 and V1
-
-
-
-
X
Due date of income tax payments calculated on on the basis of the non-resident forms.
Within six months following the period of taxation
-
-
-
-
X
Submission of an income tax return (on form E1) concerning business income. Payment of income tax within three months after the due date for submitting tax return.
Within one month after making a registry entry
The land registry of courts, the registrar of the national civil aircraft register, the registrar of the national traffic register.
Form INF 15 concerning transactions by foreign persons-
* Sole proprietor submits form TSD and issues certificate on form TSM only in case he has made concerning payments.
** Heavy goods vehicle tax shall be paid by the owners, in specific cases the users or persons in possession of heavy goods (natural persons residing in Estonia on a temporary or permanent basis, legal persons registered in Estonia and state and local government agencies).
*** Form TSD is submitted by a non-resident with a permanent establishment or operating as an employer in Estonia who makes taxable payments to a natural person or non-resident.
**** A non-resident with permanent establishment in Estonia.

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