Estonia Tax Agency Announces Filing, Payment Deadlines for Import One-Stop Shop VAT

The Estonian Tax and Customs Board Dec. 9 announced the Dec. 31 deadline for filing the previous month’s Import One-Stop Shop (IOSS) VAT returns and for paying the corresponding VAT, for taxpayers using the IOSS special regime and for nonresidents registered as users of the IOSS special regime in Estonia. The announcement also includes: 1) future deadlines for filing the previous month’s IOSS VAT returns and for paying the corresponding VAT, with the deadlines being on the last day of each month in 2026; 2) that declarations can only be corrected in those submitted for the current period, under the ...