Payroll Tax & Employer Contributions·Riigi Teataja·4 days ago
Sotsiaalmaksuseadus § 3 gains item 3²: sick pay and voluntary incapacity benefit meeting TTOS §§ 12²–12³ conditions, paid to a management-board member, are exempt from social tax.
Industry: Across industries
Customs & Trade·e-MTA·7 days ago
Gaps over 1,000 kg or €1,000 no longer force an amendment filing; customs decides under UCC Article 173. Unexported goods need an instant alert, and T2 transit opens for common-transit destinations.
Industry: Across industries
Personal & Owner Taxation·e-MTA·7 days ago·2 documents
EMTA registers arrival-day residency only on an actual population-register home entry or completed 183 days, caps backdating at three years, and keeps registration separate from tax residence.
Industry: Across industries
Customs & Trade·e-MTA·7 days ago·2 documents
The EUR 2 per-item fee applies to B2C distance sales from 1 November, whatever the parcel is worth; B2B and gifts are out, invalidated declarations get no refund.
Industry: Across industries
Corporate & Income Tax·e-MTA·1 week ago·3 documents
Maksu- ja Tolliamet exempts mergers moving a non-resident's Estonian branch into a local company when four conditions hold, with rules on declarations, 7550 entries and timing.
Industry: Across industries
Customs & Trade·e-MTA·1 week ago
The 22 October table adds a 24.10 kl 12–13 ICS2 window for ENS and arrival notifications alongside the standing 30 Oct–2 Nov block.
Industry: Across industries
Customs & Trade·e-MTA·1 week ago
The 22 October origin instructions replace N864 with U082+C100 REX or U162 up to EUR 6000 for Armenian invoice declarations under preference 300.
Industry: Across industries
Customs & Trade·e-MTA·1 week ago
The 22 October legal-acts list drops the temporary EUR 3 duty pair and adds Delegated Regulation 2026/2152 fixing the Union handling fee at EUR 2 per item.
Industry: Across industries
Corporate & Income Tax·e-MTA·1 week ago·3 documents
EMTA's 2024 merger/division summaries allow a domestic split without liquidation under TuMS s 50(22) and carry a Spanish-tax exemption remainder into a merger under s 54(5).
Industry: Across industries
Customs & Trade·e-MTA·1 week ago
Ten table rows gain a 30 Oct 20:00–2 Nov 00:59 window; REX, ENS and certificate-linked Impulss filings are blocked, INF/EBTI show no direct effect, and paper fallback stands ready.
Industry: Across industries
Customs & Trade·e-MTA·1 week ago
Every consignment gains a handling fee and a compulsory product identifier in Impulss from 1 November 2026, on top of the 3-euro per-item duty in force since July.
Industry: Across industries
Excise & Environmental Taxes·e-MTA·1 week ago
EMTA's alcohol table gains the 1 January 2027 column — beer 16.17, strong wine 188.23, other alcohol 23.95 per unit — and drops the 2024 rates.
Industry: Manufacture of beverages
Excise & Environmental Taxes·e-MTA·2 weeks ago·2 documents
ALKOR closes 1 Nov 2026: MAIS prefills alcohol data from a company product ID — register the portfolio now, close October procedures, link corrections to the ID.
Industry: Wholesale of beverages
Customs & Trade·e-MTA·2 weeks ago
Annex I goods enter duty-free; Annex II goods within tariff quotas. Exporters prove origin with EUR.1 or an invoice declaration; Estonian importers declare N954 or N864 with preference code 300.
Industry: Across industries
Customs & Trade·e-MTA·2 weeks ago
EMTA adds exception code Y424 for SPIM declarations: goods an international organisation imports for official use under headquarters agreements.
Industry: Activities of extraterritorial organisations and bodies
Excise & Environmental Taxes·e-MTA·2 weeks ago
EMTA's tobacco table adds the 2027 excise column: cigarettes 130.50 €/1,000 + 30% (min 220.40 €), cigars 282 € floor, smoking tobacco 145 €/kg, liquids 0.26 €/ml.
Industry: Manufacture of tobacco products · Retail trade, except of motor vehicles and motorcycles · +1 more · Wholesale trade, except of motor vehicles and motorcycles
Excise & Environmental Taxes·e-MTA·2 weeks ago·2 documents
ALKOR closes 1 November 2026: register alcohol products in MAIS from 5 October, download the ID list from 15 October, and re-link manually-entered confirmation notices to a MAIS product ID before dispatch.
Industry: Manufacture of beverages
Customs & Trade·e-MTA·3 weeks ago
EMTA's technical-services page no longer carries the Complex customs-declaration system subsection — its interface description, messages, data composition, code lists and schemas are gone as of 7 October 2026.
Industry: Other transportation support activities
Personal & Owner Taxation·e-MTA·3 weeks ago·2 documents
For bank-held investment accounts, only those opened or taken into use in 2023 or later still qualify for retrospective declaration in table 6.5; the separate investment-firm transition is untouched.