Estonia: Country-by-country reporting and transfer pricing documentation deadlines
If the financial year of a group ended on 31 December 2022, the Estonian member of the group must notify the Tax and Customs Board by 30 June 2023.
Transfer pricing documentation deadlines
The KPMG member firm in Estonia prepared the following reports reminding taxpayers of country-by-country (CbC) reporting and transfer pricing documentation deadlines.
All members of a multinational enterprise group that are tax residents of Estonia must inform the Estonian Tax and Customs Board within six months of the end of a financial year of the reporting entity for their group’s CbC report (which is generally the group’s parent entity), as well as of the reporting entity’s tax residency. Thus, if the financial year of a group ended on 31 December 2022, the Estonian member of the group must notify the Tax and Customs Board by 30 June 2023.
Transfer pricing documentation
Transfer pricing documentation with relevant comparables to prove arm’s length pricing must be submitted to the tax authority within 60 days upon request.
Read a January 2023 report prepared by the KPMG member firm in Estonia
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