No.

A sole proprietor ( FIE ) does not need a contact person, but must provide a valid Estonian address when applying for entry in the Commercial Register. The same rule applies to freelancers in creative or professional fields.

Before starting business activity, every FIE—whether resident or e-resident—must file an online registration via the Commercial Register; the Tax and Customs Board receives the data automatically, so no separate tax registration is required.

E-resident sole proprietors should note that they must pre-pay social tax four times per year, at a flat amount set annually in the state budget, regardless of actual income.