What is a TIN number in Estonia?
There is no tax ID in Estonia.
An 8-digit company registration code and your 11-digit personal identity code (isikukood) should be enough for all institutions and services in Estonia.
FAQ Category: Taxis in Estonia
How can I register for residence?
You must submit a notice of residence to the city or rural municipality government of your place of residence.
A notice of residence can be submitted:
- in the e-population register. You can also view the information and status of the notice of residence you already submitted there in the e-population register.
- by sending a digitally signed e-mail to the city or rural municipality government of your place of residence (to the city district government in Tallinn)
- by sending a regular letter to the city or rural municipality government of your place of residence, adding a copy of the side of your identity document that shows personal data to the notice of residence
- at the city or rural municipality government.
Printable and digitally fillable form of notice of residence is available on the homepage of the Ministry of the Interior.
Entering additional addresses in the population register
If you use several residences permanently, you must select one which is going to be entered as the residential address with legal effect (main residence) to the population register.
Other residences can be submitted to the population register as additional addresses.
You have an obligation pursuant to law to make sure your residence address in the Population Register is correct
When you are changing your residence in Estonia, relocating to a foreign country, or relocating from a foreign country to Estonia, you need to submit a notice of residence to register a new place of residence in the Population Register.
Who is eligible to open an entrepreneur account?
All individuals with an Estonian personal identification code (including e-residents) can open an entrepreneur account.
A business account is a good alternative if you don’t want to own a company. Taxes are calculated and paid automatically.
When using an entrepreneur account, the person cannot be a VAT liable person or operate as a self-employed person (FIE) in the same or similar area of activity.
If a customer is currently registered with the Unemployment Insurance Fund as unemployed and opens an entrepreneur account through the bank, this information will reach the Unemployment Insurance Fund and the customer’s unemployed status will end, regardless of whether the customer has received any funds on the entrepreneur account.
Registration of non-residents
Non-residents not registered in the commercial register in Estonia and operating in Estonia through a permanent establishment or non-residents not having a permanent establishment but being employers in Estonia have to register with the Estonian Tax and Customs Board. Likewise, non-resident employees and recipients of payments not having an Estonian personal identification code have to be registered with the Estonian Tax and Customs Board.
Closer look: https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/registration-non-resident
Do I have to pay taxes for employees outside Estonia?
No, you don’t.
If the company has employees who are not tax residents of Estonia and work outside Estonia, the salary payments to these foreign employees are not taxed in Estonia, and we do not file tax returns for these employees.
Foreign employees must declare their income on behalf of an Estonian company in the country in which they are taxable.