INF 14 filing deadline is approaching

The INF 14 return must be filed by resident legal persons, state, rural municipality or city authorities, self-employed employers, and non-residents who have a permanent establishment in Estonia or act as employers.

By 2 February, Annexes I–III of INF 14 must be submitted to the Tax and Customs Board, reporting information on compensation for the use of a personal passenger car, training costs, and health promotion expenses.

Annex I must include compensation paid to an official, employee, or a member of a management or supervisory body of a legal person for the use of a personal passenger car in the performance of official, work, or professional duties. A personal passenger car is a car used by the above-mentioned person that is not owned or possessed by the employer. The tax-exempt limit for compensation paid to one person is EUR 0.50 per kilometre when mileage records are kept, but not more than EUR 550 per calendar month per employer paying the compensation.
If, during a calendar year, compensation has been paid to one person for the use of several cars, a separate line must be completed for each car.

Annex II must declare the costs of formal education (hereinafter tuition fees) paid by the employer for an employee during the calendar year or reimbursed to the employee on the basis of supporting documents, which are not treated as fringe benefits (Income Tax Act § 48 (4) 10)).
If tuition fees have been paid several times during the calendar year for one person, one line is completed for that person.

Annex III must be submitted by an employer who, during the calendar year, has covered or reimbursed health promotion expenses specified in § 48 (5) of the Income Tax Act within the tax-exempt limit. Any amount exceeding the tax-exempt limit is declared on Annex 4 of form TSD under code 4120.

The deadline for submitting the return is 2 February 2026. The information reported on INF returns is for information purposes only and does not give rise to a tax liability upon submission.