Country pack

Estonia: KMD, TSD and the annual report

An Estonian OÜ keeps its books in TridentERP in euros, with ECB rates loaded daily and Estonian public holidays in the HR calendar. The three statutory forms below are produced from the same ledger: cells, taxonomy lines and per-employee tax figures, exported as files for e-MTA and the e-Business Register.

Estonian statutory filings and TridentERP coverage
Filing	Deadline	Next due	TridentERP
VAT return (KMD) with annex INF Monthly value added tax return; annex INF lists partners above the 1000 euro threshold. A registered VAT payer files it every month, also when nothing happened. Official source · verified 6 Sep 2026	By day 20 of the following month	21 Sep 2026	Beta Cells 1 to 12 from posted invoices and bills, annex A and B as CSV.
Income and social tax declaration (TSD) Monthly declaration of income tax, social tax, unemployment insurance and funded pension on payments made in the previous month. Official source · verified 6 Sep 2026	By day 10 of the following month	10 Sep 2026	Beta Payroll taxes per employee from approved payroll runs, exported as TSD CSV.
Annual report (majandusaasta aruanne) Balance sheet, income statement and notes filed with the e-Business Register within six months after the financial year ends. Official source	By 30 June, six months after a calendar financial year	30 Jun 2027	Beta Balance sheet and income statement on the e-Business Register taxonomy lines, checked for balance, exported as CSV.

E-invoices through an Estonian operator

Since 1 July 2025 a buyer registered as an e-invoice receiver may require e-invoices (EN 16931 by default). B2G e-invoicing is mandatory. A general B2B mandate is planned for 2027, pending VAT Act amendments.

Direct connector to the Finbite e-invoice operator (Peppol access point): outbound EN 16931 UBL addressed by registry code, inbound pulled into the inbox. Peppol access points remain available. Estonian companies are addressed by registry code, so a client needs nothing more than its registrikood filled in. Official source

What your accountant still confirms

Every form is marked Beta until an Estonian accountant has signed off the pieces below. TridentERP keeps them as dated configuration, so a change in the law is a new row with an effective date, not a code release.

Chart of accounts mapping to the e-Business Register taxonomy lines, and the micro or small entity report form.
VAT rates and cells: 24 percent from July 2025, reduced rates, reverse charge for EU and non-EU services, the 1000 euro annex threshold.
Payroll rates for the year: income tax, social tax, unemployment insurance, funded pension, and the basic exemption rules.
Nil returns: a registered VAT payer files KMD every month, an employer files TSD for every month with payments.
The chosen e-invoice operator and what the registration as a receiver needs.

Also in the Estonian pack

ECB reference rates loaded every afternoon for books kept in euros; manual rates are never overwritten.
Estonian public holidays, including the moving Easter days, in the HR calendar and the who is in view.
A filing calendar inside the product with the next due date of every form, linked to the page that produces it.

Running an Estonian company on TridentERP?

The pack is in beta and we are looking for two or three companies with their accountants to review the forms against real filings. In return you get the reviewed setup and a say in what comes next.

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