Estonian ViDA bill 992 SE passes first reading; amendments due 12 October 2026
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Estonia as they stand today, see the Estonia guide →
- Jurisdiction
- Estonia
- Tax
- VAT
- Change type
- Registration
- Status
- Proposed
- Impact
- Watch
- Announced
- 14 September 2026
- Effective
- 1 January 2027
- Authority
- Riigikogu
- Systems
- ERP, Tax engine, E-commerce, Reporting
- Verified
- Fetched from official source · high confidence
Estonian businesses declaring VAT in other EU Member States through the One Stop Shop, and holders of call-off stock arrangements.
No action yet - monitor passage; plan for 1 Jan 2027 ViDA changes in Estonia.
ERPTax engineE-commerceReporting
The Estonian Government initiated bill 992 SE (Käibemaksuseaduse muutmise seadus) in the Riigikogu on 14 September 2026 to transpose the ViDA Directive (EU) 2025/516 changes extending the One Stop Shop special scheme so that businesses can declare VAT due in other member states through their home state. The first reading was completed on 28 September 2026 and the amendments deadline is 12 October 2026. The bill provides that it enters into force on 1 January 2027, with a defined list of points entering into force on 1 July 2028, and adds transitional provisions for call-off stock arrangements until 30 June 2028.
What changed in detail
This is a bill, not law. The Estonian Government initiated bill 992 SE (Käibemaksuseaduse muutmise seadus) in the Riigikogu on 14 September 2026 to transpose the changes in Directive (EU) 2025/516 (ViDA) that extend the One Stop Shop special scheme, so that businesses can declare VAT due in other member states through their home state.
The first reading was completed on 28 September 2026 and the deadline for amendments is 12 October 2026.
The bill provides that it enters into force on 1 January 2027, with a defined list of points entering into force on 1 July 2028. It adds transitional provisions for call-off stock arrangements until 30 June 2028.
What it means
A completed first reading is a procedural step, not adoption. The amendments window to 12 October 2026 is when the text can still change before second reading.
Businesses should read the two dates separately: most of the bill is drafted for 1 January 2027, but a defined list of points waits until 1 July 2028. Call-off stock users have a transition that ends 30 June 2028.
Proof
(1) Käesolev seadus jõustub 2027. aasta 1. jaanuaril.(1) This Act enters into force on 1 January 2027.
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