Negative share capital must be resolved as soon as possible.

Below is a practical roadmap that aligns with the requirements of the Commercial Code (Äriseadustik) and common market solutions.

1. When is equity “too low”?

Under Commercial Code § 176(2), the company’s net assets must be at least:

• 50 % of registered share capital, and
• not less than the minimum share‑capital requirement (currently € 2 500 for OÜs).

Example:
An OÜ with a registered capital of €2 500 must keep equity ≥ €2 500 (100 %).

If the balance sheet shows that equity is below either limit (often expressed as negative share capital), the board must convene a shareholders’ meeting within three months after approval of the annual report to decide on remedies.

2. Practical ways to restore equity

1. Issue new shares/owner cash injection – quickest textbook fix.
2. Convert shareholder loans into equity (set‑off contribution).
3. Revalue (upwards) real estate or IP – allowed if a fair‑value report substantiates it.
4. Cut costs & improve margins – demonstrate turnaround in the next financial year.
5. Sell non‑core assets – realise gains, book profit.
6. Reduce share capital to a minimum (€2 500) and cover the rest via profit or later capital increase.

Tip: Make sure any capital manoeuvre is properly documented, entered in the accounting ledgers and registered in e-Business Register.

3. Exit scenarios

• Sell the company – shares can be transferred to a buyer who is willing to recapitalise. Ensure the SPA allocates responsibility for past debts.
• Liquidate – a clean way to close down if there is no buyer or business rationale. Requires publishing a creditor notice and preparing a final balance sheet.
• Turnkey liquidation service – we can handle filings, creditor notices, accounting & tax clearance (fees start around €300–€1 000).

4. When will the share capital be returned?

Only the paid-in share capital may be returned to the owner, and this may occur no earlier than 4 months after the liquidation process begins. The return can include both the registered share capital and any remaining funds in the company’s bank account, provided all legal obligations have been fulfilled.

NB!

In Estonia, for a Private Limited Company (OÜ), the €2,500 minimum share capital requirement was abolished in February 2023, meaning the share capital can be as low as €0.01; however, founders become personally liable for the difference if assets fall short of €2,500 in bankruptcy. For a Public Limited Company (AS), the minimum remains €25,000.

An invoice is a primary accounting document.

The document must clearly identify the parties, the date, and the economic substance of the transaction, otherwis,e it is not accepted as a valid source document. E-invoices are fully acceptable as long as integrity and authenticity are guaranteed. Adding extras such as the payment reference or due-date is not compulsory, but it helps cash-flow management. Only a VAT-registered business may add VAT to its invoice.

• Document title (e.g. “Invoice”)

• Unique invoice number and date of issue

• Seller’s and buyer’s name, address, registry code, VAT ID (if any)

• Description of goods/services, quantity, unit price, VAT rate, net and gross amount

• Date of delivery/performance if different from the invoice date

2. Language of source documents

• Invoices may be issued in Estonian or English.

• Documents in any other language must be accompanied by a sworn translation into Estonian or English to be accepted by auditors or the Tax and Customs Board (MTA).

3. Proving the business purpose

Under both the Accounting Act and the Income Tax Act, an expense is deductible only if it is business‑related and substantiated.
If the invoice alone does not make the business purpose evident (e.g. taxi, parking, travel tickets), add explanatory information such as:

• project or client name;

• employee name & business trip dates;

• licence plate number of the company car, etc.

Lacking or incomplete documentation may lead to the expense being treated as a non‑business cost, subject to fringe‑benefit or dividend tax.

This guide is for general information only and does not constitute legal advice. For complex situations consult a professional accountant or tax adviser.

An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties.

It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable.

The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state.

If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc.

Additional info:

Accountant needs two separate sets of e‑service rights to act on behalf of your company:

1. Tax declarations & VAT, excise, customs, payroll – granted in the Estonian Tax and Customs Board (MTA) self‑service.

2. Preparation and submission of the annual report – granted in the Business Register (Rik.ee) environment.

Below you will find step‑by‑step instructions for both systems.
(If you prefer a video, see the MTA walkthrough at the end of this article.)

1. Give an accountant access in the MTA self‑service

Prerequisites
• The board member has an Estonian ID‑card, Mobile‑ID or e‑Residency digital ID.
• You know the accountant’s Estonian personal identification code (isikukood).

Step‑by‑step

1. Log in to the MTA self‑service at https://www.emta.ee.

2. Choose your company from the top‑right drop‑down menu (if you have more than one).

3. In the left‑hand menu click Settings → Access permissions → Access permissions of representatives → New access permission.

4. Enter the accountant’s personal ID‑code and (optionally) set an expiry date.

5. Select rights:

   • Package method – scroll to the bottom, press Search, tick e.g. Accountant Package (includes submission of all tax returns) and press Add.

   • Separate rights – open the Separate access permissions tab if you need custom scope (e.g. only VAT returns). Most useful rights are grouped under “Over‑areas”.

6. (Optional) To allow your accountant to manage further user rights, search for “right of the representative … to administer user rights” and add it.

7. Press Save. Access is active immediately.

### Troubleshooting

• If the person is not found, double‑check the ID‑code or ask the accountant to log in to MTA once (this creates a user profile).

• Remember to update or revoke rights if you switch service providers.

2. Authorise the accountant in the Business Register (for the annual report)

1. Log in to https://rik.ee and open My undertakings.

2. From the top bar select Annual Report → Defining persons entering data.

3. Click Add new person for entering data.

4. Enter the accountant’s personal ID‑code.

5. Select the relevant company (if prompted).

6. Tick “The person entering data is authorised to submit the report”.

7. Press Save.

Important: The filed report must still be digitally signed by at least one board member before it is deemed submitted.

3. Video tutorial

MTA access‑rights setup – 3‑minute video

This guide is for general information only and does not constitute legal advice. Procedures may change – always refer to the latest instructions on the official websites of the MTA and the Business Register.

Submission of the annual report is mandatory in any case.

Every Estonian legal entity – including micro‑sized OÜs owned by e‑residents – must file an annual report (majandusaasta aruanne) with the Business Register within 6 months after the end of its financial year (Commercial Code § 60).

Typical deadline: If your financial year = calendar year, the report is due 30 June of the following year. To change the FY you must submit a shareholders’ resolution and amend the articles in the Business Register before the new FY starts.

1. What must be included?

Estonian GAAP (Estonia’s Good Accounting Practice) recognises four size categories. Reporting requirements scale with size:

The size of the company determines which statements are required: micro-entities file only the balance sheet and income statement, whereas small entities add a cash-flow statement and management report, and larger ones include changes in equity and often an audit.

Most of our clients fall under micro or small category.

2. Penalties for late filing

Late filing also raises red flags with banks and partners; keep your compliance record clean.

3. Best‑practice timeline (calendar‑year FY)

Submitting early avoids last‑minute e‑system congestion.

Need assistance? Contact us for a fixed‑fee quote.

This overview is for general information only and not legal advice. Always check current laws and the Business Register instructions.

As a physical or juridical person, the utilization of an address is essential for various reasons.

All addresses we provide are located in real, physical premises, fully serviced business buildings in central Tallinn.

Having a reliable address—whether you are a private individual or a legal entity—is more than a formality in Estonia:

Compliance & risk management

• Estonian law (Commercial Code §63) obliges every company to maintain a local address for legal notices.
• Certain regulated activities (e.g. fintech, crypto, FTS licences) require an in-country address before an application will be processed.
• A dedicated address helps you avoid missed deadlines, fines, or dissolved-by-court actions triggered by undelivered mail.

Professional image
Publishing a recognised business address—rather than a home or foreign location—signals permanence and transparency, especially to EU-based partners and payment providers.

Bottom line
An address is not just somewhere to “park” mail or just a mailbox; it is a legal safeguard, a credibility booster, and a practical tool for staying organised—whether you are launching your first Estonian company or scaling an established enterprise.

We currently provide two premium, city-centre business addresses in Tallinn, Estonia (EU).

Both locations are situated in prime commercial districts, recognised by local authorities, banks, and service providers.

All addresses we provide are located in real, physical premises, fully serviced business buildings in central Tallinn.

As our business grows, we may add or replace addresses, but you’ll always receive advance notice and the same level of service at any new location.

Juhkentali 8, Tallinn 10132

Tornimäe 7, Tallinn 10145

The address must always be up to date.

Will be provided upon order or subscription renewal.

Service level varies by package.

Your mail is handled primarily via Omniva.ee, with DHL arranged on request, and every forwarded item receives a tracking code that we share with you by e-mail.

• Package ONE – Each letter is opened, scanned or re-posted as agreed, and small parcels are forwarded to your chosen address.

• Packages TWO & THREE – A fixed quota of letters and small parcels is included at no extra charge; once that limit is reached, additional items are forwarded at the current Omniva or DHL rate.

As soon as we receive a letter or parcel, we scan or ship it according to your instructions and send you the tracking code. Before we ship anything, we confirm the exact postage cost with you.

You can order a virtual office package in advance.

Will provide you with a genuine Estonian address for your company registration.

To register an Estonian company, you must have (i) a local legal address, and if any management board member resides outside Estonia/EEA/Switzerland, you will also need (ii) an authorised local contact person.

Package ONE provides the required Estonian address with mail-handling services.

Package TWO includes both the legal address and an authorised contact person, covering both statutory requirements in one bundle.

Multiple companies can legally share the same registered office address in Estonia.

Since we provide registered office services to many clients, the address is not unique to one company.

This is a standard and fully compliant practice for virtual office and corporate service providers, and the address can be used for official correspondence and Commercial Register purposes.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

An invoice is a primary accounting document.

The document must clearly identify the parties, the date, and the economic substance of the transaction, otherwis,e it is not accepted as a valid source document. E-invoices are fully acceptable as long as integrity and authenticity are guaranteed. Adding extras such as the payment reference or due-date is not compulsory, but it helps cash-flow management. Only a VAT-registered business may add VAT to its invoice.

• Document title (e.g. “Invoice”)

• Unique invoice number and date of issue

• Seller’s and buyer’s name, address, registry code, VAT ID (if any)

• Description of goods/services, quantity, unit price, VAT rate, net and gross amount

• Date of delivery/performance if different from the invoice date

2. Language of source documents

• Invoices may be issued in Estonian or English.

• Documents in any other language must be accompanied by a sworn translation into Estonian or English to be accepted by auditors or the Tax and Customs Board (MTA).

3. Proving the business purpose

Under both the Accounting Act and the Income Tax Act, an expense is deductible only if it is business‑related and substantiated.
If the invoice alone does not make the business purpose evident (e.g. taxi, parking, travel tickets), add explanatory information such as:

• project or client name;

• employee name & business trip dates;

• licence plate number of the company car, etc.

Lacking or incomplete documentation may lead to the expense being treated as a non‑business cost, subject to fringe‑benefit or dividend tax.

This guide is for general information only and does not constitute legal advice. For complex situations consult a professional accountant or tax adviser.

All Estonian companies must file an annual report, even for inactive years.

Failure to submit the report on time allows the court that maintains the Commercial Register to impose monetary fines on both the company and each person responsible for filing, and it may repeat the fine until the report is lodged.

The amount is set under the Code of Civil Procedure and can escalate with every reminder. Late filing also blocks the distribution of dividends, delays banking and licensing procedures, and damages the company’s public record.

If the report is still outstanding 18 months after the financial year-end, the court may strike the entity from the register or start dissolution or liquidation proceedings, which can freeze assets and terminate contracts.

Reports can be filed entirely online when at least one board member signs with an Estonian ID-card, Mobile-ID, Smart-ID, or e-Residency card.

Submission of the annual report is mandatory in any case.

Every Estonian legal entity – including micro‑sized OÜs owned by e‑residents – must file an annual report (majandusaasta aruanne) with the Business Register within 6 months after the end of its financial year (Commercial Code § 60).

Typical deadline: If your financial year = calendar year, the report is due 30 June of the following year. To change the FY you must submit a shareholders’ resolution and amend the articles in the Business Register before the new FY starts.

1. What must be included?

Estonian GAAP (Estonia’s Good Accounting Practice) recognises four size categories. Reporting requirements scale with size:

The size of the company determines which statements are required: micro-entities file only the balance sheet and income statement, whereas small entities add a cash-flow statement and management report, and larger ones include changes in equity and often an audit.

Most of our clients fall under micro or small category.

2. Penalties for late filing

Late filing also raises red flags with banks and partners; keep your compliance record clean.

3. Best‑practice timeline (calendar‑year FY)

Submitting early avoids last‑minute e‑system congestion.

Need assistance? Contact us for a fixed‑fee quote.

This overview is for general information only and not legal advice. Always check current laws and the Business Register instructions.

It lets you use the documents abroad.

You need apostilled documents whenever your Estonian company must prove its legal standing abroad.

The apostille lets foreign banks, authorities, and business partners trust that the papers are genuine, enabling you to open non-Estonian bank accounts, sign contracts, or complete transactions in other countries without additional verification.

Apostille proves the authenticity.

An apostille is an internationally recognised certificate—attached to a public document—that confirms the authenticity of the signer, seal, and capacity in which the document was issued. It allows the document to be accepted in any other state that has joined the 1961 Hague Apostille Convention (you can check the current list of member countries on the convention’s website).

In Estonia, only public notaries may issue a public document. Because the same notary cannot both notarise a document and apostille it, the process normally involves two separate notaries:

1. Notary A notarises or authenticates the original document.

2. Notary B adds the apostille that certifies Notary A’s authority and signature.

After notarisation and apostilling, the document is usually translated by a sworn translator into the language required by the receiving country. Courier or postal delivery costs are extra and depend on the shipping method you select.

Power of attorney (PoA) authorises us to act on your behalf for the transactions you specify.

To be valid in Estonia and recognised abroad, it must meet three basic requirements:

1. Notarial form – The PoA must be signed before a notary (in Estonia or abroad).
2. Proper authentication –
   • If the PoA is signed in a country that is party to the 1961 Hague Apostille Convention, the notary’s signature must be apostilled.
   • If the country is not a member of the Convention, the document must be legalised through that country’s foreign ministry and the Estonian embassy or consulate.
3. Language – The notary act should be in Estonian or accompanied by a sworn translation into Estonian or English.

Step-by-step process

1. Draft – We supply a template that details the exact powers you wish to grant.
2. Notarisation – You sign before a notary; the notary verifies your identity and capacity.
3. Apostille/legalisation – applied as required by the country of signature.
4. Translation (if needed) – Performed by a sworn translator.
5. Delivery – Send the original or a certified copy to us; courier fees depend on the service selected.

Country-specific nuances

Most jurisdictions follow the Hague Apostille rules, but some (e.g., Canada, UAE) still require full consular legalisation.

With a properly notarised and authenticated PoA in place, we can conduct the authorised transactions smoothly and in full compliance with international and Estonian law.

Short answer — no.

The background check we offer has nothing to do with applying for e-Residency.
Estonia’s Police and Border Guard Board (PBGB) carries out its own screening of every e-Residency applicant and charges the state fee set in the Identity Documents Act and the State Fees Act. Those fees vary by pick-up location (Tallinn: no extra charge; embassies: + €20; partner hubs such as Seoul, Tokyo or San Francisco: local service fee).

What e-Residency is — and isn’t

• A government-issued digital ID that lets you sign, authenticate and run an EU company online.

• Not a form of citizenship, tax residency, visa, residence permit, or travel document.

Our background-check service is designed for corporate due-diligence on Estonian natural or legal persons; it neither replaces nor influences the PBGB’s screening for e-Residency applications. For official details on e-Residency requirements and fees, see the PBGB website.

End-to-end background-check service is fast, confidential, and fully compliant

Once your order and payment are confirmed we e-mail you a short intake form asking for the target’s key identifiers—typically a full name, Estonian personal ID-code (isikukood) or company registration number. After we receive this information our compliance team:

1. Searches official Estonian sources – Commercial Register, Beneficial Ownership Register, Land Register, tax and court databases, sanctions lists and press archives.

2. Verifies and consolidates the findings – matching records across databases, flagging inconsistencies and potential risks.

3. Drafts a concise report – summarising ownership, management, legal disputes, insolvency history, licences, sanctions, PEP status and any adverse media.

The finished report is delivered as a secure PDF to your chosen e-mail address—usually within two to three business days—so you can make informed decisions based on reliable, up-to-date data. All searches are confidential and performed in accordance with Estonian data-protection law.

It is wise to have.

If at least half of the members of the company’s management board do not reside in Estonia, another EEA Member State, or Switzerland, the company must appoint a local Contact Person in Estonia. This requirement is especially relevant when the company’s registered address is outside Estonia.

The Contact Person is officially registered in the Estonian Commercial Register. The appointed Contact Person must confirm their consent either directly in the e-Business Register or by submitting a digitally signed consent to a Public Notary.

The Contact Person service is provided for one year, and the status must be renewed and verified annually.

Key legal, reporting, and compliance obligations.

Before registering an Estonian company, it is important to understand the main ongoing legal and reporting obligations. Every Estonian company must submit an Annual Report to the registration department of the county court (Commercial Register) within 6 months after the end of the financial year. In most cases, the financial year is the calendar year (1 January – 31 December). If the report is not filed on time, the register may impose fines on both the company and its management board members.

A company must always have a valid Estonian legal address, and its name, registry code, and location must be displayed in official business documents and on its website (if applicable). If the management board is located outside Estonia, the company may also need to appoint an authorised local contact person and provide the residence details of board members who are not registered in the Estonian Population Register.

You must also keep registry data up to date (e.g., address, board members, shareholders) and ensure that company documents are submitted correctly (digital originals or notarised copies, and translations when required). Finally, the board must monitor the company’s net assets (equity). If the company becomes insolvent, the board may be required to take immediate action. VAT registration is only required if the company exceeds the legal turnover threshold (or registers voluntarily).

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

Estonia’s tax framework is renowned for its simplicity and growth-friendly incentives.

1. Zero corporate tax on retained earnings

   • Corporate income tax (20 % of the net amount, calculated as 20/80 on the distributed sum) is due only when you pay dividends or treat funds as non-business expenses. Profits that stay in the company can be reinvested tax-free for unlimited periods, accelerating growth and cash-flow planning.

2. Possibility of tax-exempt dividends in group structures

   • Dividends received from an Estonian or foreign subsidiary may be distributed further without additional Estonian tax if participation conditions are met. Likewise, profits allocated to a foreign permanent establishment are generally exempt.

3. No additional personal income tax for Estonian residents

   • If you are an Estonian tax resident, dividends you receive from your company are not subject to extra personal income tax, corporate tax settles the obligation. (Non-residents must follow the rules of their home country.)

4. Flat, transparent rates elsewhere in the system

   • Payroll taxes, VAT, and other levies use uniform rates with straightforward reporting, reducing compliance overhead.

Remember: The company (a legal person) and you (a natural person) are separate taxpayers. Keeping finances distinct avoids misclassification and ensures you benefit fully from Estonia’s business-friendly regime without risking penalties or double taxation abroad.

If a company or nonprofit association is established remotely, no documents will be received on paper immediately.

Each founder can download and print copies of the commercial register free of charge.

In the exceptional case that the incorporation takes place with a Public Notary, the verified documents on paper may also be received.

If there is a need to use these papers abroad, they must be legalized through an apostille:

Apostilled Documents

The address must always be up to date.

Is the national version of the internationally harmonized classification NACE Estonia.

We recommend that you select the business that you are likely to have the most sales in the first year of operation of the private limited company.

It is not prohibited to operate in more than one activity unless it is subject to authorization or notification.

The EMTAK code you select when you start a private company cannot be changed later. However, once the annual report is submitted, the company will be assigned a public EMTAK code based on its highest sales turnover.

Key rules, reservation periods, and trademark checks.

In Estonia your company name must be written in the Latin alphabet, avoid unusual symbols, be unique in the Commercial Register, and not duplicate or infringe any registered trademark. Because an Estonian company is also an EU company, it is wise to run an EU-wide trademark search to ensure the name is not already protected elsewhere in the single market.

A legal entity may reserve one business name for six months at a time, specifying both the intended legal form (e.g. OÜ, AS, MTÜ) and field of activity. Only one active reservation is permitted per entity, and the name can be used solely for the chosen form and activity. For valid reasons the reservation can be extended once for a further three months, provided the request is filed no later than five working days before the original reservation expires.

You can order a virtual office package in advance.

Will provide you with a genuine Estonian address for your company registration.

To register an Estonian company, you must have (i) a local legal address, and if any management board member resides outside Estonia/EEA/Switzerland, you will also need (ii) an authorised local contact person.

Package ONE provides the required Estonian address with mail-handling services.

Package TWO includes both the legal address and an authorised contact person, covering both statutory requirements in one bundle.

Negative share capital must be resolved as soon as possible.

Below is a practical roadmap that aligns with the requirements of the Commercial Code (Äriseadustik) and common market solutions.

1. When is equity “too low”?

Under Commercial Code § 176(2), the company’s net assets must be at least:

• 50 % of registered share capital, and
• not less than the minimum share‑capital requirement (currently € 2 500 for OÜs).

Example:
An OÜ with a registered capital of €2 500 must keep equity ≥ €2 500 (100 %).

If the balance sheet shows that equity is below either limit (often expressed as negative share capital), the board must convene a shareholders’ meeting within three months after approval of the annual report to decide on remedies.

2. Practical ways to restore equity

1. Issue new shares/owner cash injection – quickest textbook fix.
2. Convert shareholder loans into equity (set‑off contribution).
3. Revalue (upwards) real estate or IP – allowed if a fair‑value report substantiates it.
4. Cut costs & improve margins – demonstrate turnaround in the next financial year.
5. Sell non‑core assets – realise gains, book profit.
6. Reduce share capital to a minimum (€2 500) and cover the rest via profit or later capital increase.

Tip: Make sure any capital manoeuvre is properly documented, entered in the accounting ledgers and registered in e-Business Register.

3. Exit scenarios

• Sell the company – shares can be transferred to a buyer who is willing to recapitalise. Ensure the SPA allocates responsibility for past debts.
• Liquidate – a clean way to close down if there is no buyer or business rationale. Requires publishing a creditor notice and preparing a final balance sheet.
• Turnkey liquidation service – we can handle filings, creditor notices, accounting & tax clearance (fees start around €300–€1 000).

4. When will the share capital be returned?

Only the paid-in share capital may be returned to the owner, and this may occur no earlier than 4 months after the liquidation process begins. The return can include both the registered share capital and any remaining funds in the company’s bank account, provided all legal obligations have been fulfilled.

NB!

In Estonia, for a Private Limited Company (OÜ), the €2,500 minimum share capital requirement was abolished in February 2023, meaning the share capital can be as low as €0.01; however, founders become personally liable for the difference if assets fall short of €2,500 in bankruptcy. For a Public Limited Company (AS), the minimum remains €25,000.

Digital notarial services in Estonia and selected embassies.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

It’s about half a year.

For a private limited company, the absolute minimum is six months—but only if all statutory steps are completed on time.

• The clock starts when the dissolution is entered in the Commercial Register and the liquidation notice is published in the state gazette Ametlikud Teadaanded.

• At least four months must elapse after shareholders are notified of the final balance sheet and asset distribution plan.

If all filings, creditor notices, and tax clearances are handled promptly, the process can be wrapped up in roughly half a year; any outstanding requirements will extend the timeline.

However, in certain cases, we can offer a fast solution within a few business days: we purchase the shares and take over management of the company, after which we proceed with the dissolution in accordance with Estonian legal procedures. This option may be suitable for clients who need a faster exit or cannot manage the liquidation process themselves. We will first assess eligibility and confirm the applicable solution.

Yes, in most cases, company liquidation can be handled fully remotely.

We prepare the required documents and guide you through the signing process using Estonia’s digital identity tools (e-Residency card, ID card, Smart-ID, or Mobile-ID).

If some steps require additional verification, we will advise the most practical legal option for remote completion.

You do not need to travel to Estonia in standard cases.

Yes, we can assist, but first we must assess whether liquidation is legally possible in your case.

If a company has significant debt, enforcement actions, or court proceedings, voluntary liquidation may not be permitted or may not be the best solution.

In such situations, insolvency or restructuring may be required before closure. We provide an initial review and recommend the safest and legally correct pathway.

No — liquidation and bankruptcy are two different legal procedures.

Liquidation is typically used when a company can settle its obligations and close in an orderly manner.

Bankruptcy occurs when a company is insolvent and cannot pay its debts, requiring formal insolvency proceedings.

Choosing the correct procedure is important to avoid legal liability for management.

It is wise to have.

If at least half of the members of the company’s management board do not reside in Estonia, another EEA Member State, or Switzerland, the company must appoint a local Contact Person in Estonia. This requirement is especially relevant when the company’s registered address is outside Estonia.

The Contact Person is officially registered in the Estonian Commercial Register. The appointed Contact Person must confirm their consent either directly in the e-Business Register or by submitting a digitally signed consent to a Public Notary.

The Contact Person service is provided for one year, and the status must be renewed and verified annually.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

We offer the legal entity option.

A Contact Person in Estonia may be appointed as either a natural person (individual) or a legal entity (company), depending on the service provider’s structure and legal basis.

Our legal entity option means the Contact Person service is provided through our licensed corporate service structure.

Our activity is supported by an official authorisation issued by the Estonian Ministry of Economic Affairs and Communications, ensuring the service is compliant and professionally managed.

A Contact Person can be appointed for a fixed term (e.g. one year).

Once the term expires, the Contact Person is automatically removed from the company record in the Estonian Commercial Register, and a new appointment must be made for the next period.

The appointed person must provide formal consent, which is given digitally either directly in the e-Business Register or by submitting a digitally signed consent to a Public Notary.

The Contact Person must first be linked to the company in the relevant register environment before the consent can be confirmed.

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.

You can order a virtual office package in advance.

Will provide you with a genuine Estonian address for your company registration.

To register an Estonian company, you must have (i) a local legal address, and if any management board member resides outside Estonia/EEA/Switzerland, you will also need (ii) an authorised local contact person.

Package ONE provides the required Estonian address with mail-handling services.

Package TWO includes both the legal address and an authorised contact person, covering both statutory requirements in one bundle.

The Import One-Stop Shop (IOSS) is an EU-wide electronic system.

The IOSS platform enables suppliers and electronic interfaces that sell imported goods to buyers in the EU to collect, declare, and pay VAT to the relevant tax authorities. This eliminates the need for buyers to pay VAT when goods are imported into the EU, which was previously required for goods valued at over EUR 22.

Launched to simplify VAT compliance for businesses involved in distance sales of imported goods to EU consumers.

Through the IOSS, sellers and online marketplaces can collect, declare, and pay VAT for goods imported into the EU—directly to the relevant tax authorities—at the point of sale. This eliminates the prior requirement that buyers pay VAT upon importation.

Benefits for sellers:

• Centralised VAT registration for all EU countries.

• Simplified VAT reporting and payment.

• Improved customer experience by avoiding customs delays and unexpected charges.

Benefits for buyers:

• VAT is included upfront in the purchase price.

• No hidden fees or customs handling charges at delivery.

• Faster and smoother shipping process.

If a seller is not registered with IOSS, the buyer must pay VAT upon delivery and may also incur customs clearance fees charged by the courier or postal service.

The IOSS number is applied for through the Estonian Tax and Customs Board.

The Economic Operators Registration and Identification System.

Commonly referred to as EORI, it is a mandatory registration system for companies engaged in importing or exporting goods to or from non-EU countries within the EU.

The EORI code is specific to the country where the company is established and is required for customs clearance procedures.

For instance, if an Estonian company imports goods directly into Germany, it must still obtain an EORI number in Estonia, as the company is registered there. This ensures compliance with the EU’s customs regulations and facilitates the efficient movement of goods across borders.

The validity or invalidity of an EORI number can be checked by visiting the “Confirmation of EORI Number“.

In cases where the concerned person has authorized the disclosure of their information, it is possible to conduct a search for the name and address of the company or individual associated with that EORI number.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties.

It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable.

The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state.

If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc.

Additional info:

We provide a physical SIM card — not just a virtual number.

One key advantage of our service is that we offer a physical, tangible SIM card, which is essential for many online platforms and service providers.

Major platforms like Google, LinkedIn, and others often do not accept virtual or VoIP numbers for identity verification, two-factor authentication, or account recovery. In contrast, our SIM cards are issued by Telia, a reputable EU-based mobile operator, and are fully recognised by these systems.

This means:

• You can reliably use the number for SMS verification and secure logins

• You avoid common issues with virtual or app-based numbers, which are often rejected or flagged

• You gain long-term stability and compatibility for business and personal use

In short, we help you stay connected securely and reliably—without the limitations of virtual-only solutions.

Your Telia prepaid SIM card is fully pre-activated by us before shipping.

Important notes:

• If you encounter any issues during activation, Telia (our service provider) can assist you. Visit: www.telia.ee
• However, any transport or delivery issues after dispatch are the customer’s responsibility and should be resolved directly with the chosen courier or postal service.

This setup ensures fast, secure, and ready-to-use connectivity—ideal for travelers, e-residents, and remote professionals.

Call and data pricing for our SIM card is provided by Telia, one of Estonia’s leading mobile operators.

Their prepaid 5G plans are valid for 30 days or until the selected data limit is reached. All plans can be used both in Estonia and the EU, subject to Telia’s fair usage policy.

📶 5G Data Plans (Estonia & EU):

• 1 GB – €2

• 4 GB – €5

• 12 GB – €10

• 40 GB – €18 (40 GB in Estonia, 23 GB usable in the EU)

📲 How to activate or top up a plan:

You can add credit or activate a package through several convenient options:

• By SMS: Send INTERNET [amount] to 9123
  (e.g. INTERNET 4 for the 4 GB plan)

• By phone: Dial *147*[amount]#

• Via Telia’s Super mobile app: Buy call time, data plans, and switch between packages easily.

• Via Telia’s website: Top-up through the official portal at www.super.ee/en/teenused

Telia also supports international top-up options, making it easy to maintain service from abroad.

If needed, we can also supply top-up codes directly, allowing you to add credit via a one-time code. This is provided for your convenience at a small service fee.

🔗 Latest pricing & service updates:
For the most accurate and up-to-date information, visit Telia’s official prepaid site:
👉 www.super.ee/en/teenused

💡 Note: All services are subject to Telia’s terms and availability. Pricing and coverage may change.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

The foundation cannot be established fully remotely.

The establishment documents must be notarised in Estonia (on-site), or you can grant us a Power of Attorney so we can complete the notarial procedure on your behalf.

Even if you are not able to travel, we can still assist you with the required Estonian legal address and, if needed, an authorised contact person service.

Yes.

Under the Estonian Non-profit Associations Act, a non-profit association (NPO) must be established by at least two founders. Founders may be natural or legal persons.

There is no fixed limit on the number of board members — the structure can be tailored to your organisation’s needs.

If you need support in arranging a second founder, we can assist you with a suitable solution.

If a company or nonprofit association is established remotely, no documents will be received on paper immediately.

Each founder can download and print copies of the commercial register free of charge.

In the exceptional case that the incorporation takes place with a Public Notary, the verified documents on paper may also be received.

If there is a need to use these papers abroad, they must be legalized through an apostille:

Apostilled Documents

Basically, yes.

If the activity is related to the goals of the association.

However, it should not be the only source of income. The main part, or at least some of it, must still usually come from subsidies and membership fees.

No – e-Residency is not a residence permit.

Estonia is NO. 1 most entrepreneurial country in Europe (World Economic Forum) with the world’s most digitally advanced society

• The taxation system of Estonia is favourable because the refinanced and retained profit is not subject to the corporate income tax. All taxation can be done remotely. So do company establishment, accounting etc.
• Secure online access to company data (legal facts, accounting, banking, taxes, etc.), allowing you to operate the company from anywhere in the world without the need for a regular physical presence in Estonia.
• Member of the European Union
• Member of the European Monetary Union (currency: Euro)
• English is widely spoken
• Transparent and attractive tax system
• Rapid company registration and business set up
• Easy business management via innovative e-solutions
• Pro-business environment

Understanding control under Estonia’s AML Act.

According to § 9 of Estonia’s Money Laundering and Terrorist Financing Prevention Act, a beneficial owner (UBO) is the natural person who ultimately owns or controls a legal entity—either directly or indirectly.

• Direct control: A natural person directly owns more than 25% of the company’s shares or voting rights.
• Indirect control: A natural person controls another company (or companies) that, in turn, owns more than 25% of the legal entity.
• Control can also be exercised through other means, such as shareholder agreements or the right to appoint management.

It is also possible for a company not to have a reportable beneficial owner. For instance, in a private limited company where four shareholders each hold exactly 25%, none of them meets the threshold for control, and under Estonian law, no UBO is declared.

Lead-in:
Estonian law defines a beneficial owner as the real person who ultimately controls a company—usually through shareholding of more than 25%, either directly or indirectly.

The purchase and sale of cryptocurrencies may be subject to anti-money laundering regulations. Therefore, attention must be paid to § 70 (1) 4) and (5) and § 71 of the Money Laundering and Terrorist Financing Prevention Act (RahaPTS), according to which the corresponding activity license must be applied for from the FIU.

An application for an activity license can be submitted to the register of economic activities, which can be accessed either through the www.eesti.ee portal or from the MTR website https://mtr.mkm.ee. The state fee for applying for an activity license is 3,300 euros. Pursuant to § 71 of the Money Laundering Act, the FIU shall resolve an application for an activity license within 60 days as of the date of submission of the application. Upon the decision of the Financial Intelligence Unit, the term for granting an activity license may be extended up to 120 days. Services may not be provided before permission has been obtained. A person who holds an activity license of the Financial Supervision Authority does not have an obligation under another law to apply for an activity license of the Financial Supervision Authority, an activity license of a financial supervision authority of a Contracting State of the European Economic Area. The services specified in subsection 70 (1) within the group.

Digital notarial services in Estonia and selected embassies.

Secure tools for digital identification, signatures, and access to e-services.

There is no tax ID in Estonia. 

Estonia does not issue a separate Tax Identification Number (TIN). Instead:

• For companies, the 8-digit registration code serves as the tax ID.
• For individuals, the 11-digit personal identity code (isikukood) is used.

These identifiers are sufficient for all official, tax-related, and administrative purposes within Estonia.

Power of attorney (PoA) authorises us to act on your behalf for the transactions you specify.

To be valid in Estonia and recognised abroad, it must meet three basic requirements:

1. Notarial form – The PoA must be signed before a notary (in Estonia or abroad).
2. Proper authentication –
   • If the PoA is signed in a country that is party to the 1961 Hague Apostille Convention, the notary’s signature must be apostilled.
   • If the country is not a member of the Convention, the document must be legalised through that country’s foreign ministry and the Estonian embassy or consulate.
3. Language – The notary act should be in Estonian or accompanied by a sworn translation into Estonian or English.

Step-by-step process

1. Draft – We supply a template that details the exact powers you wish to grant.
2. Notarisation – You sign before a notary; the notary verifies your identity and capacity.
3. Apostille/legalisation – applied as required by the country of signature.
4. Translation (if needed) – Performed by a sworn translator.
5. Delivery – Send the original or a certified copy to us; courier fees depend on the service selected.

Country-specific nuances

Most jurisdictions follow the Hague Apostille rules, but some (e.g., Canada, UAE) still require full consular legalisation.

With a properly notarised and authenticated PoA in place, we can conduct the authorised transactions smoothly and in full compliance with international and Estonian law.

Required for access to public services.

If you plan to live and work in Estonia, you must register your local address in the Estonian Population Register. Without it, you won’t be eligible for public healthcare, social support, or many other government services.

What you need to register:

• A residence notice (elukoha teade) — filled out in Estonian (see translated example if needed)

• Your ID or a copy (if applying by post)

• Proof of residence — e.g. a tenancy agreement or ownership document

• If the property has multiple owners, consent is required from all

If you have an Estonian ID card, you can complete the process online via the eesti.ee portal.

Lead-in:
Registering your address is a legal requirement and essential for accessing public services in Estonia.

Smart-ID personal identification can be used today in Estonia, Latvia, and Lithuania. Anno 2023.

If you are an alien living in Estonia the options are:

• Residents of Estonia, Latvia, and Lithuania (incl. people staying here on the basis of a permanent residence permit) have a residence permit card. It allows you to create a Smart-ID account exactly as you would with an ID card: just follow the on-screen instructions. Your personal identification code is written on the residence card.
• If you are a non-resident, ie a person who does not have a local personal identification code, it is not possible to create a Smart-ID account in Estonia and Latvia. However, it is possible to register a Smart-ID Basic account with limited rights in Lithuania by visiting the bank branch of Medicines Bankas, don’t forget to bring your identity documents!

Additional data: https://www.id.ee/en/article/smart-id

Customers can log into the client area and pay to renew their subscriptions.

All offered payment gateway extensions can be used to process manual renewal payments. Customers can choose a different payment method for each renewal payment. It’s better to set up automatic payments.

If there is a problem with logging in to the customer area, let us know and the payment link will be sent.

After we receive the payment we will manually extend your subscription.

An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties.

It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable.

The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state.

If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc.

Additional info:

Keeping your residence information up to date in the Population Register is a legal obligation.

To register your residence in Estonia, you must submit a notice of residence to the city or rural municipality government of your place of residence. This ensures that your address is correctly recorded in the Estonian Population Register, as required by law.

You can submit your notice of residence in the following ways:

• Online via the e-population register (requires Estonian ID-card, Mobile-ID, or e-Residency). You can also track the status of your submission there.
• By e-mail to your local city or rural municipality government (in Tallinn, to the district government). The form must be digitally signed.
• By post, including a signed notice and a copy of your ID showing your personal data.
• In person at your local government office.

The notice of residence form (printable and digital versions) is available on the Ministry of the Interior’s website.

Multiple residences

If you have multiple permanent addresses, one must be designated as your main residence—the address with legal effect in the register. Other addresses may be submitted as additional residences, but the main one must always be accurate and up to date.

Whenever you move within Estonia, relocate abroad, or return from abroad, you are legally obligated to update your residence address in the Population Register.

Clarifying taxation rules for e-residents and Estonian companies.

Yes.

You can easily upgrade or switch between Package ONE, TWO, and THREE at any time to meet your business needs. This can be done directly in our Customer Area (self-service portal), without extra paperwork.

Upgrading is a convenient way to add services as your company grows—for example, moving from a registered address-only (Package ONE) to a full compliance bundle that includes an authorised contact person (Package TWO) or additional business support services (Package THREE).

Of course.

Please let us know via email at least 7 days before the subscription extension date, and include an unpaid invoice.

You can also log in to our Customer Area and cancel your subscription yourself.

Note that the waiver does not have a retroactive effect; i.e., the period for which it has already been paid remains valid until the end of that period.

Also, it is important to note that the order ends permanently when the address and/or contact person are deleted from the Estonian Business Registry. Without it, the standing order is not completed.

The Import One-Stop Shop (IOSS) is an EU-wide electronic system.

The IOSS platform enables suppliers and electronic interfaces that sell imported goods to buyers in the EU to collect, declare, and pay VAT to the relevant tax authorities. This eliminates the need for buyers to pay VAT when goods are imported into the EU, which was previously required for goods valued at over EUR 22.

Launched to simplify VAT compliance for businesses involved in distance sales of imported goods to EU consumers.

Through the IOSS, sellers and online marketplaces can collect, declare, and pay VAT for goods imported into the EU—directly to the relevant tax authorities—at the point of sale. This eliminates the prior requirement that buyers pay VAT upon importation.

Benefits for sellers:

• Centralised VAT registration for all EU countries.

• Simplified VAT reporting and payment.

• Improved customer experience by avoiding customs delays and unexpected charges.

Benefits for buyers:

• VAT is included upfront in the purchase price.

• No hidden fees or customs handling charges at delivery.

• Faster and smoother shipping process.

If a seller is not registered with IOSS, the buyer must pay VAT upon delivery and may also incur customs clearance fees charged by the courier or postal service.

The IOSS number is applied for through the Estonian Tax and Customs Board.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

Simplified operations.

An IOSS number (Import One-Stop Shop) helps Estonian e-commerce businesses simplify VAT reporting when selling low-value goods to EU customers. Instead of managing VAT registrations and declarations across multiple countries, IOSS allows you to report and pay VAT through a single monthly return in a single EU Member State.

This reduces administrative workload, improves customer delivery experience, and helps avoid VAT issues such as double taxation or unexpected import charges. It is especially relevant for online stores shipping goods from outside the EU to EU consumers.

As a physical or juridical person, the utilization of an address is essential for various reasons.

All addresses we provide are located in real, physical premises, fully serviced business buildings in central Tallinn.

Having a reliable address—whether you are a private individual or a legal entity—is more than a formality in Estonia:

Compliance & risk management

• Estonian law (Commercial Code §63) obliges every company to maintain a local address for legal notices.
• Certain regulated activities (e.g. fintech, crypto, FTS licences) require an in-country address before an application will be processed.
• A dedicated address helps you avoid missed deadlines, fines, or dissolved-by-court actions triggered by undelivered mail.

Professional image
Publishing a recognised business address—rather than a home or foreign location—signals permanence and transparency, especially to EU-based partners and payment providers.

Bottom line
An address is not just somewhere to “park” mail or just a mailbox; it is a legal safeguard, a credibility booster, and a practical tool for staying organised—whether you are launching your first Estonian company or scaling an established enterprise.

We currently provide two premium, city-centre business addresses in Tallinn, Estonia (EU).

Both locations are situated in prime commercial districts, recognised by local authorities, banks, and service providers.

All addresses we provide are located in real, physical premises, fully serviced business buildings in central Tallinn.

As our business grows, we may add or replace addresses, but you’ll always receive advance notice and the same level of service at any new location.

Juhkentali 8, Tallinn 10132

Tornimäe 7, Tallinn 10145

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

The address must always be up to date.

Will be provided upon order or subscription renewal.

Service level varies by package.

Your mail is handled primarily via Omniva.ee, with DHL arranged on request, and every forwarded item receives a tracking code that we share with you by e-mail.

• Package ONE – Each letter is opened, scanned or re-posted as agreed, and small parcels are forwarded to your chosen address.

• Packages TWO & THREE – A fixed quota of letters and small parcels is included at no extra charge; once that limit is reached, additional items are forwarded at the current Omniva or DHL rate.

As soon as we receive a letter or parcel, we scan or ship it according to your instructions and send you the tracking code. Before we ship anything, we confirm the exact postage cost with you.

Yes.

You can easily upgrade or switch between Package ONE, TWO, and THREE at any time to meet your business needs. This can be done directly in our Customer Area (self-service portal), without extra paperwork.

Upgrading is a convenient way to add services as your company grows—for example, moving from a registered address-only (Package ONE) to a full compliance bundle that includes an authorised contact person (Package TWO) or additional business support services (Package THREE).

Multiple companies can legally share the same registered office address in Estonia.

Since we provide registered office services to many clients, the address is not unique to one company.

This is a standard and fully compliant practice for virtual office and corporate service providers, and the address can be used for official correspondence and Commercial Register purposes.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

If there are some letters per year we will scan or onward them for free and charge only posting costs. We don’t wrestle with small packages, right now.

If a company or nonprofit association is established remotely, no documents will be received on paper immediately.

Each founder can download and print copies of the commercial register free of charge.

In the exceptional case that the incorporation takes place with a Public Notary, the verified documents on paper may also be received.

If there is a need to use these papers abroad, they must be legalized through an apostille:

Apostilled Documents

The address must always be up to date.

Will be provided upon order or subscription renewal.

Service level varies by package.

Your mail is handled primarily via Omniva.ee, with DHL arranged on request, and every forwarded item receives a tracking code that we share with you by e-mail.

• Package ONE – Each letter is opened, scanned or re-posted as agreed, and small parcels are forwarded to your chosen address.

• Packages TWO & THREE – A fixed quota of letters and small parcels is included at no extra charge; once that limit is reached, additional items are forwarded at the current Omniva or DHL rate.

As soon as we receive a letter or parcel, we scan or ship it according to your instructions and send you the tracking code. Before we ship anything, we confirm the exact postage cost with you.

Yes.

You can easily upgrade or switch between Package ONE, TWO, and THREE at any time to meet your business needs. This can be done directly in our Customer Area (self-service portal), without extra paperwork.

Upgrading is a convenient way to add services as your company grows—for example, moving from a registered address-only (Package ONE) to a full compliance bundle that includes an authorised contact person (Package TWO) or additional business support services (Package THREE).

We currently provide two premium, city-centre business addresses in Tallinn, Estonia (EU).

Both locations are situated in prime commercial districts, recognised by local authorities, banks, and service providers.

All addresses we provide are located in real, physical premises, fully serviced business buildings in central Tallinn.

As our business grows, we may add or replace addresses, but you’ll always receive advance notice and the same level of service at any new location.

Juhkentali 8, Tallinn 10132

Tornimäe 7, Tallinn 10145

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

We offer the legal entity option.

A Contact Person in Estonia may be appointed as either a natural person (individual) or a legal entity (company), depending on the service provider’s structure and legal basis.

Our legal entity option means the Contact Person service is provided through our licensed corporate service structure.

Our activity is supported by an official authorisation issued by the Estonian Ministry of Economic Affairs and Communications, ensuring the service is compliant and professionally managed.

If there are some letters per year we will scan or onward them for free and charge only posting costs. We don’t wrestle with small packages, right now.

The address must always be up to date.

Will be provided upon order or subscription renewal.

A Contact Person can be appointed for a fixed term (e.g. one year).

Once the term expires, the Contact Person is automatically removed from the company record in the Estonian Commercial Register, and a new appointment must be made for the next period.

The appointed person must provide formal consent, which is given digitally either directly in the e-Business Register or by submitting a digitally signed consent to a Public Notary.

The Contact Person must first be linked to the company in the relevant register environment before the consent can be confirmed.

Service level varies by package.

Your mail is handled primarily via Omniva.ee, with DHL arranged on request, and every forwarded item receives a tracking code that we share with you by e-mail.

• Package ONE – Each letter is opened, scanned or re-posted as agreed, and small parcels are forwarded to your chosen address.

• Packages TWO & THREE – A fixed quota of letters and small parcels is included at no extra charge; once that limit is reached, additional items are forwarded at the current Omniva or DHL rate.

As soon as we receive a letter or parcel, we scan or ship it according to your instructions and send you the tracking code. Before we ship anything, we confirm the exact postage cost with you.

Yes.

You can easily upgrade or switch between Package ONE, TWO, and THREE at any time to meet your business needs. This can be done directly in our Customer Area (self-service portal), without extra paperwork.

Upgrading is a convenient way to add services as your company grows—for example, moving from a registered address-only (Package ONE) to a full compliance bundle that includes an authorised contact person (Package TWO) or additional business support services (Package THREE).

Power of attorney (PoA) authorises us to act on your behalf for the transactions you specify.

To be valid in Estonia and recognised abroad, it must meet three basic requirements:

1. Notarial form – The PoA must be signed before a notary (in Estonia or abroad).
2. Proper authentication –
   • If the PoA is signed in a country that is party to the 1961 Hague Apostille Convention, the notary’s signature must be apostilled.
   • If the country is not a member of the Convention, the document must be legalised through that country’s foreign ministry and the Estonian embassy or consulate.
3. Language – The notary act should be in Estonian or accompanied by a sworn translation into Estonian or English.

Step-by-step process

1. Draft – We supply a template that details the exact powers you wish to grant.
2. Notarisation – You sign before a notary; the notary verifies your identity and capacity.
3. Apostille/legalisation – applied as required by the country of signature.
4. Translation (if needed) – Performed by a sworn translator.
5. Delivery – Send the original or a certified copy to us; courier fees depend on the service selected.

Country-specific nuances

Most jurisdictions follow the Hague Apostille rules, but some (e.g., Canada, UAE) still require full consular legalisation.

With a properly notarised and authenticated PoA in place, we can conduct the authorised transactions smoothly and in full compliance with international and Estonian law.

Understand the rules before distributing profit.

For digital services sold across the EU.

Understanding tax treaties and separate obligations.

There is no tax ID in Estonia. 

Estonia does not issue a separate Tax Identification Number (TIN). Instead:

• For companies, the 8-digit registration code serves as the tax ID.
• For individuals, the 11-digit personal identity code (isikukood) is used.

These identifiers are sufficient for all official, tax-related, and administrative purposes within Estonia.

Estonia’s tax framework is renowned for its simplicity and growth-friendly incentives.

1. Zero corporate tax on retained earnings

   • Corporate income tax (20 % of the net amount, calculated as 20/80 on the distributed sum) is due only when you pay dividends or treat funds as non-business expenses. Profits that stay in the company can be reinvested tax-free for unlimited periods, accelerating growth and cash-flow planning.

2. Possibility of tax-exempt dividends in group structures

   • Dividends received from an Estonian or foreign subsidiary may be distributed further without additional Estonian tax if participation conditions are met. Likewise, profits allocated to a foreign permanent establishment are generally exempt.

3. No additional personal income tax for Estonian residents

   • If you are an Estonian tax resident, dividends you receive from your company are not subject to extra personal income tax, corporate tax settles the obligation. (Non-residents must follow the rules of their home country.)

4. Flat, transparent rates elsewhere in the system

   • Payroll taxes, VAT, and other levies use uniform rates with straightforward reporting, reducing compliance overhead.

Remember: The company (a legal person) and you (a natural person) are separate taxpayers. Keeping finances distinct avoids misclassification and ensures you benefit fully from Estonia’s business-friendly regime without risking penalties or double taxation abroad.

Understanding your payment options and tax obligations.

E-residency in Estonia does not automatically mean tax residence. It only provides the opportunity to use the e-services that the Estonian state offers. Among them is the establishment of the company. If your turnover is less than EUR 40,000 per the calendar year, you don’t need to add VAT to your invoices. If the turnover is generated outside Estonia, you do not have to add VAT to your invoices if you exceed this amount. If the employees do not work in Estonia, the labour tax according to Estonian law does not have to be taken into account.

Accountant needs two separate sets of e‑service rights to act on behalf of your company:

1. Tax declarations & VAT, excise, customs, payroll – granted in the Estonian Tax and Customs Board (MTA) self‑service.

2. Preparation and submission of the annual report – granted in the Business Register (Rik.ee) environment.

Below you will find step‑by‑step instructions for both systems.
(If you prefer a video, see the MTA walkthrough at the end of this article.)

1. Give an accountant access in the MTA self‑service

Prerequisites
• The board member has an Estonian ID‑card, Mobile‑ID or e‑Residency digital ID.
• You know the accountant’s Estonian personal identification code (isikukood).

Step‑by‑step

1. Log in to the MTA self‑service at https://www.emta.ee.

2. Choose your company from the top‑right drop‑down menu (if you have more than one).

3. In the left‑hand menu click Settings → Access permissions → Access permissions of representatives → New access permission.

4. Enter the accountant’s personal ID‑code and (optionally) set an expiry date.

5. Select rights:

   • Package method – scroll to the bottom, press Search, tick e.g. Accountant Package (includes submission of all tax returns) and press Add.

   • Separate rights – open the Separate access permissions tab if you need custom scope (e.g. only VAT returns). Most useful rights are grouped under “Over‑areas”.

6. (Optional) To allow your accountant to manage further user rights, search for “right of the representative … to administer user rights” and add it.

7. Press Save. Access is active immediately.

### Troubleshooting

• If the person is not found, double‑check the ID‑code or ask the accountant to log in to MTA once (this creates a user profile).

• Remember to update or revoke rights if you switch service providers.

2. Authorise the accountant in the Business Register (for the annual report)

1. Log in to https://rik.ee and open My undertakings.

2. From the top bar select Annual Report → Defining persons entering data.

3. Click Add new person for entering data.

4. Enter the accountant’s personal ID‑code.

5. Select the relevant company (if prompted).

6. Tick “The person entering data is authorised to submit the report”.

7. Press Save.

Important: The filed report must still be digitally signed by at least one board member before it is deemed submitted.

3. Video tutorial

MTA access‑rights setup – 3‑minute video

This guide is for general information only and does not constitute legal advice. Procedures may change – always refer to the latest instructions on the official websites of the MTA and the Business Register.

Keeping your residence information up to date in the Population Register is a legal obligation.

To register your residence in Estonia, you must submit a notice of residence to the city or rural municipality government of your place of residence. This ensures that your address is correctly recorded in the Estonian Population Register, as required by law.

You can submit your notice of residence in the following ways:

• Online via the e-population register (requires Estonian ID-card, Mobile-ID, or e-Residency). You can also track the status of your submission there.
• By e-mail to your local city or rural municipality government (in Tallinn, to the district government). The form must be digitally signed.
• By post, including a signed notice and a copy of your ID showing your personal data.
• In person at your local government office.

The notice of residence form (printable and digital versions) is available on the Ministry of the Interior’s website.

Multiple residences

If you have multiple permanent addresses, one must be designated as your main residence—the address with legal effect in the register. Other addresses may be submitted as additional residences, but the main one must always be accurate and up to date.

Whenever you move within Estonia, relocate abroad, or return from abroad, you are legally obligated to update your residence address in the Population Register.

Clarifying taxation rules for e-residents and Estonian companies.

Yes, a foreign company can register for VAT in Estonia.

To do so, the company must submit a VAT registration application along with an extract from the commercial register of its home country.

The application must include a clear explanation of the company’s business activities and their connection to Estonia—for example, the sale of goods or services in Estonia, or having a fixed establishment or taxable presence.

Documents can be submitted in one of the following ways:

• By a legal representative or

• By an authorised person holding a notarial power of attorney, either:

  • in person at the Estonian Tax and Customs Board (ETCB) service office,

  • by post, if the signature is notarised, or

  • by e-mail to emta@emta.ee with a valid digital signature (e.g. Estonian ID-card, e-Residency, Smart-ID).

Once approved, the company will receive an Estonian VAT number and must comply with local VAT rules, including invoicing, reporting, and periodic declarations.

Exclusive rights in EU.

Registering a trademark gives you exclusive rights to use the brand name or logo in your specific field—whether in Estonia, the EU, or both. No one else can legally use or register the same mark without your permission.

A registered trademark is one of the most effective ways to protect your brand from unfair competition. It helps you prevent others from using your name or copying your identity for commercial gain.

It’s also cheaper and easier to register your trademark than to prove ownership in court later. In fact, several EU countries—including Estonia, Germany, and Spain—already check the EUIPO trademark database before allowing company names to be registered. This means that if your company name is already registered as a trademark, others cannot use it unless you allow it.

Identification methods.

The following forms of electronic identification are accepted for digital signing and access to Estonian e-services:

• Estonian ID card

• Estonian e-Residency card

• Estonian Smart-ID

• Estonian Mobile-ID

For the most up-to-date list and technical requirements, visit www.id.ee.
Please note that accepted identification methods may change over time, so it’s important to stay informed of any updates.

Additional info:

When annual sales exceeds €40,000.

A company must register for VAT in Estonia once its annual taxable turnover exceeds €40,000 within a calendar year.

However, voluntary VAT registration is also possible before reaching this threshold—for example, to reclaim input VAT or enhance business credibility.

You can apply for a VAT number immediately after your company is registered in the Estonian Commercial Register.