What to watch for 2027 taxes — a checklist

Preparing for 2027 taxes does not mean acting on rumours. Laws change through the Riigikogu and official publications — not blog speculation. Below is a watch and internal-control checklist you can already use in the second half of 2026.

1. Follow official sources

• MTA (Tax and Customs Board) notices and guidance (e-MTA, official news)
• Riigi Teataja — texts of adopted laws
• Summary from your accountant or tax adviser after an official change

Do not reconfigure VAT rates, TSD lines or payroll on hearsay. When a change takes effect, there must be a date and a text.

2. Keep the 2026 base in order

Before the new year, lock this year's rhythm:

• KMD every month by the 20th (VAT-liable; standard rate currently 24%)
• TSD every month by the 10th
• Turnover monitoring against the €40,000 threshold
• For dividends, current logic 22/78 (until officially changed)

3. Internal control before year-end

1. Bank reconciliations and open periods
2. Contracts vs actual payouts (salary, board, dividend)
3. E-invoice and document-flow working
4. Annual report schedule and owner
5. MTA letters / debt status in e-MTA

4. What to avoid

• Do not change processes on rumours
• Do not rewrite documents retrospectively without cause
• Do not skip current deadlines while waiting for a “new reform”

GPCONSULT OÜ

We tell you when an official change affects your declarations or books — after the text is clear. Until then we keep 2026 in order.