# Oscar: all developer docs

> Accounting for Estonian companies: the Oscar API for integrations, and the MCP server for AI assistants.

---

Source: /docs.md

# Oscar for developers

Oscar keeps the books of Estonian companies. Your accountant runs the books
with Oscar, and you can reach your own data in two ways:

- **The API**, for your own code and integrations: read your invoices, your
  bank data and the reports, record and issue invoices, keep your parties, and
  upload documents.
- **The MCP server**, for an AI assistant such as Claude, ChatGPT or Cursor:
  connect it once, and it can answer questions about your books and do the
  same work for you, with the same permissions as you.

Both use the same API underneath, with the same permission checks. Neither
can do what only your accountant does: VAT returns, period closing and the
set-up of the books.

## Start with the API

1. Create an API key in the settings of your organization in the Oscar app.
   See [Authentication](/docs/api/guides/authentication).
2. Call `GET /api/organizations/` to find your organization, and
   `GET /api/organizations/{organization_id}/companies/` to find your
   companies. Then call any operation of the [API reference](/docs/api).
3. Read the guides before you write code that changes something:
   [Idempotency](/docs/api/guides/idempotency) and
   [Errors](/docs/api/guides/errors).

The public schema is at [`/docs/api/openapi.json`](/docs/api/openapi.json),
for a code generator or an API client.

## Start with an AI assistant

Read [Connect an AI assistant](/docs/mcp). The
[tool reference](/docs/mcp/tools) lists what the assistant can do.

## For AI agents

Every page of these docs is also Markdown: add `.md` to the address, for
example `/docs/api.md`. [`/llms.txt`](/llms.txt) lists every page, and
[`/llms-full.txt`](/llms-full.txt) holds all of them in one file.

---

Source: /docs/api.md

# Oscar API reference

> Generated by `pnpm gen:docs` from the public OpenAPI schema. The same schema as JSON: `/docs/api/openapi.json`.

The one API of Oscar, for the frontend, integrations, MCP clients and the agent.

- Version: `0.1.0`.
- Base path: `/api/`, on the domain of the Oscar app.
- Authentication: `Authorization: Bearer <API key>`. See `/docs/api/guides/authentication.md`.
- A permission names what the caller must be allowed to do in the company or the organization. `none` means any authenticated caller.
- Every error is an RFC 9457 problem with a stable `code`. See `/docs/api/guides/errors.md`.

## Operations

- `GET /api/companies/{company_id}/tax-account/balance/`: The tax account from the stored copy, with its as-of time, the access status and the notices (`companies_tax_account_balance`)
- `GET /api/companies/{company_id}/accounts/`: List accounts (`books_accounts_list`)
- `GET /api/companies/{company_id}/bank-accounts/`: List bank accounts (`books_bank_accounts_list`)
- `GET /api/companies/{company_id}/bank-transactions/`: List bank transactions (`books_bank_transactions_list`)
- `GET /api/companies/{company_id}/bank-transactions/{bank_transaction_id}/`: Get a bank transaction (`books_bank_transactions_retrieve`)
- `GET /api/companies/{company_id}/dimensions/`: List dimensions (`books_dimensions_list`)
- `GET /api/companies/{company_id}/documents/`: List document records (`books_documents_list`)
- `GET /api/companies/{company_id}/documents/{document_id}/`: Get a document record (`books_documents_retrieve`)
- `GET /api/companies/{company_id}/general-ledger/`: Get the general ledger (`books_general_ledger_retrieve`)
- `GET /api/companies/{company_id}/invoices/`: List invoices (`books_invoices_list`)
- `GET /api/companies/{company_id}/invoices/{invoice_id}/`: Get an invoice (`books_invoices_retrieve`)
- `GET /api/companies/{company_id}/open-items/`: Get the open items (`books_open_items_retrieve`)
- `GET /api/companies/{company_id}/parties/`: List parties (`books_parties_list`)
- `GET /api/companies/{company_id}/parties/{party_id}/`: Get a party (`books_parties_retrieve`)
- `GET /api/companies/{company_id}/periods/`: List periods (`books_periods_list`)
- `GET /api/companies/{company_id}/reports/balance-sheet/`: Get the balance sheet (`books_reports_balance_sheet_retrieve`)
- `GET /api/companies/{company_id}/reports/profit-and-loss/`: Get the profit and loss statement (`books_reports_profit_and_loss_retrieve`)
- `GET /api/companies/{company_id}/trial-balance/`: Get the trial balance (`books_trial_balance_retrieve`)
- `GET /api/companies/{company_id}/vat-codes/`: List VAT codes (`books_vat_codes_list`)
- `GET /api/companies/{company_id}/vat-preview/`: Preview a VAT return (`books_vat_preview_retrieve`)
- `POST /api/companies/{company_id}/invoices`: Record a draft invoice (`commands_record_invoice`)
- `POST /api/companies/{company_id}/invoices/{invoice_id}/cancel`: Cancel an issued sales invoice or a posted purchase invoice: the number is kept and a posted entry is reversed (`commands_cancel_invoice`)
- `POST /api/companies/{company_id}/invoices/{invoice_id}/issue`: Issue a sales invoice (`commands_issue_invoice`)
- `POST /api/companies/{company_id}/invoices/{invoice_id}/revise`: Revise an invoice (`commands_revise_invoice`)
- `POST /api/companies/{company_id}/parties`: Create a party (`commands_create_party`)
- `GET /api/companies/{company_id}/`: Return the company (`companies_retrieve`)
- `GET /api/companies/{company_id}/files/`: One page of the company's files, newest first (`companies_files_list`)
- `POST /api/companies/{company_id}/files/`: Upload a file and record it in the books (`companies_files_create`)
- `GET /api/companies/{company_id}/files/{file_id}/`: One file (`companies_files_retrieve`)
- `GET /api/companies/{company_id}/files/{file_id}/content/`: The bytes of the file, after the permission check (`companies_files_content`)
- `GET /api/companies/{company_id}/employees/`: One page of the employees, newest first, each with the facts of its newest employment (`companies_employees_list`)
- `GET /api/companies/{company_id}/employees/submissions/`: One page of the submissions, newest first, with their status and the reason of a refusal (`companies_employees_submissions_list`)
- `POST /api/companies/{company_id}/employees/submissions/`: Submit a new employee, a new employment, a change, a suspension or an end, for the firm to review (`companies_employees_submissions_create`)
- `GET /api/companies/{company_id}/employees/submissions/{submission_id}/`: One submission: its status, the reason of a refusal, TÖR's messages, the TÖR id once registered (`companies_employees_submissions_retrieve`)
- `GET /api/companies/{company_id}/employees/{employee_id}/`: One employee, with every employment (the TÖR id and state, the suspensions) and the absences (`companies_employees_retrieve`)
- `GET /api/companies/{company_id}/inbox/`: The private forwarding address of the company, made on the first read, and what came in (`companies_inbox_retrieve`)
- `GET /api/companies/{company_id}/inbox/emails/`: One page of the received mails, newest first: the sender, the outcome, the files, the attachments not kept (`companies_inbox_emails_list`)
- `POST /api/companies/{company_id}/inbox/rotate/`: Revoke the address at once and make a new one (`companies_inbox_rotate_create`)
- `GET /api/me/`: Return the caller (`me_retrieve`)
- `GET /api/organizations/`: One page of the visible organizations (`organizations_list`)
- `GET /api/organizations/{organization_id}/`: Return the organization (`organizations_retrieve`)
- `GET /api/organizations/{organization_id}/companies/`: One page of the companies, newest first (`organizations_companies_list`)
- `GET /api/companies/{company_id}/payroll/pay-runs/`: One page of the pay runs, newest month first, with their totals and the net pay not paid yet (`companies_payroll_pay_runs_list`)
- `GET /api/companies/{company_id}/payroll/pay-runs/{pay_run_id}/`: One pay run with every employee: the inputs, the gross and the net, the net not paid yet, the payments (`companies_payroll_pay_runs_retrieve`)

## Tax account

### The tax account from the stored copy, with its as-of time, the access status and the notices

`GET /api/companies/{company_id}/tax-account/balance/`

- Operation id: `companies_tax_account_balance`
- Permission: `books.read`

The tax account from the stored copy, with its as-of time, the access status and the notices.

Nothing is read from EMTA here: the copy is refreshed every night, after
a filing or a tax payment, and by staff. Before the first refresh every
amount is null and `access_status` is `never`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `TaxAccountBalance`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `access_status` | `"never" \| "ok" \| "rights_missing" \| "failed"` | yes | How the last refresh went: `ok`; `rights_missing`, the company has not granted `ACCOUNTING_XROAD` to OscarAI in e-MTA; `failed`; `never`, no refresh yet. * `never` - Never refreshed * `ok` - OK * `rights_missing` - Rights missing * `failed` - Failed |
| `access_error_code` | `string` | yes | The code of the last failure; empty when ok. |
| `last_attempt_at` | `string (date-time) \| null` | yes |   |
| `last_success_at` | `string (date-time) \| null` | yes |   |
| `as_of` | `string (date-time) \| null` | yes | When the stored copy was read from EMTA; null before the first read. |
| `request_date` | `string (date) \| null` | yes | The day of the balance at EMTA. |
| `total` | `string (decimal) \| null` | yes | The balance of the claims. Above zero: the company owes it. |
| `interest` | `string (decimal) \| null` | yes | The interest on the taxes not paid in time. |
| `prepayment_balance` | `string (decimal) \| null` | yes | The balance of the prepayment account (E). |
| `account_balances` | `object` | yes | The balance of each account by its EMTA code (E: the prepayment account). |
| `claims` | `array of TaxAccountClaim` | yes |   |
| `notices` | `array of TaxAccountNotice` | yes |   |
| `refresh_pending` | `boolean` | yes | A refresh is queued or running. |

## books

### List accounts

`GET /api/companies/{company_id}/accounts/`

- Operation id: `books_accounts_list`
- Permission: `books.read`

The chart of accounts, ordered by code.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `active` | query | `boolean \| null` | no | Active (true) or inactive (false) accounts only. |
| `company_id` | path | `string` | yes |   |
| `control_kind` | query | `"payable" \| "receivable" \| "suspense_payable" \| "suspense_receivable" \| "bank" \| "transit" \| "vat"` | no | Accounts with this control kind only. * `payable` - payable * `receivable` - receivable * `suspense_payable` - suspense_payable * `suspense_receivable` - suspense_receivable * `bank` - bank * `transit` - transit * `vat` - vat |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `search` | query | `string` | no | A code prefix, or text anywhere in the name. |
| `type` | query | `"asset" \| "liability" \| "equity" \| "income" \| "expense"` | no | Accounts of this type only. * `asset` - asset * `liability` - liability * `equity` - equity * `income` - income * `expense` - expense |

**Response 200** (`application/json`) `BooksAccountPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksAccount` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### List bank accounts

`GET /api/companies/{company_id}/bank-accounts/`

- Operation id: `books_bank_accounts_list`
- Permission: `books.read`

The bank feeds with their ledger account, transaction count and ledger balance. Ordered by label.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `active` | query | `boolean \| null` | no | Active (true) or inactive (false) bank accounts only. |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |

**Response 200** (`application/json`) `BooksBankAccountPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksBankAccount` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### List bank transactions

`GET /api/companies/{company_id}/bank-transactions/`

- Operation id: `books_bank_transactions_list`
- Permission: `books.read`

The bank transactions with their settlement status, derived on read. Ordered by booking date.

`has_document` and `file_ids` name the uploaded files that explain a
transaction (an upload with `bank_transaction_id`). `to_explain=true`
lists the payments to explain: money out still open that no file explains.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `bank_account_id` | query | `string` | no | Transactions of this bank account only. |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date_from` | query | `string (date)` | no | The earliest booking date, inclusive. |
| `date_to` | query | `string (date)` | no | The latest booking date, inclusive. |
| `direction` | query | `"in" \| "out"` | no | Money in or money out only. * `in` - in * `out` - out |
| `has_document` | query | `boolean \| null` | no | Only transactions an uploaded file explains (true) or that none explains (false). |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `ordering` | query | `"booking_date" \| "-booking_date" \| "amount" \| "-amount" \| "counterparty" \| "-counterparty"` | no | `booking_date` (the default) is oldest first, `-booking_date` newest first. `amount` orders by the amount that moved (the absolute `total_minor`), `counterparty` by the payee (`party_name`, else `counterparty_name`) in any case. A leading `-` is descending. The id breaks ties. * `booking_date` - booking_date * `-booking_date` - -booking_date * `amount` - amount * `-amount` - -amount * `counterparty` - counterparty * `-counterparty` - -counterparty |
| `party_id` | query | `string` | no | Transactions of this party only. |
| `q` | query | `string` | no | Keywords: the transactions whose payee (`party_name`, `counterparty_name`) or details (`description`, `reference`) contain this text, in any case. Trimmed; empty is no filter. |
| `statement_id` | query | `string` | no | Transactions of this statement only. |
| `status` | query | `"unmatched" \| "part_matched" \| "matched" \| "exempted" \| "classified" \| "transfer_matched" \| "transfer_unmatched" \| "posted" \| "open"` | no | Transactions with this status; `open` is `unmatched` and `part_matched`. * `unmatched` - unmatched * `part_matched` - part_matched * `matched` - matched * `exempted` - exempted * `classified` - classified * `transfer_matched` - transfer_matched * `transfer_unmatched` - transfer_unmatched * `posted` - posted * `open` - open |
| `to_explain` | query | `boolean \| null` | no | The payments to explain (true): money out still open (`status` `open`) that no uploaded file explains. Excludes `status`, `direction` and `has_document`. |

**Response 200** (`application/json`) `BooksBankTransactionPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksBankTransaction` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get a bank transaction

`GET /api/companies/{company_id}/bank-transactions/{bank_transaction_id}/`

- Operation id: `books_bank_transactions_retrieve`
- Permission: `books.read`

One bank transaction with its source row, entries, allocations, the judgement on it, and its files.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `bank_transaction_id` | path | `string` | yes | The core ULID of the object, 26 characters. |
| `company_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `BooksBankTransactionDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `bank_account_id` | `string` | yes |   |
| `bank_account_label` | `string` | yes |   |
| `currency` | `string` | yes |   |
| `statement_id` | `string \| null` | yes |   |
| `external_id` | `string \| null` | yes |   |
| `booking_date` | `string (date)` | yes |   |
| `value_date` | `string (date) \| null` | yes |   |
| `direction` | `"in" \| "out"` | yes | * `in` - in * `out` - out |
| `method` | `string \| null` | yes |   |
| `amount_minor` | `integer` | yes |   |
| `fee_minor` | `integer` | yes |   |
| `total_minor` | `integer` | yes | Signed: money out is negative. |
| `orig_currency` | `string \| null` | yes |   |
| `orig_minor` | `integer \| null` | yes | The amount in `orig_currency`. |
| `bank_rate` | `string \| null` | yes | The bank's exchange rate, a decimal string. |
| `balance_after_minor` | `integer \| null` | yes |   |
| `counterparty_name` | `string \| null` | yes |   |
| `counterparty_account` | `string \| null` | yes |   |
| `counterparty_bic` | `string \| null` | yes |   |
| `description` | `string \| null` | yes |   |
| `reference` | `string \| null` | yes |   |
| `card_last4` | `string \| null` | yes |   |
| `mcc` | `string \| null` | yes |   |
| `is_internal` | `boolean` | yes |   |
| `party_id` | `string \| null` | yes |   |
| `party_name` | `string \| null` | yes |   |
| `party_source` | `"alias" \| "human" \| NullEnum` | yes | How the party was set. * `alias` - alias * `human` - human |
| `created_at` | `string (date-time)` | yes |   |
| `suspense_residual_minor` | `integer \| null` | yes | The unsettled part of the suspense line; 0 once a judgement (an exemption, a money-in class) clears it; null without one. |
| `status` | `"unmatched" \| "part_matched" \| "matched" \| "exempted" \| "classified" \| "transfer_matched" \| "transfer_unmatched" \| "posted"` | yes | * `unmatched` - unmatched * `part_matched` - part_matched * `matched` - matched * `exempted` - exempted * `classified` - classified * `transfer_matched` - transfer_matched * `transfer_unmatched` - transfer_unmatched * `posted` - posted |
| `has_document` | `boolean` | yes | True when an uploaded file explains the transaction. |
| `file_ids` | `array of string` | yes | The sqids of the uploaded files that explain it (`files/{file_id}/`). |
| `raw` | `any` | yes | The source row as the statement parser stored it. |
| `entries` | `array of BooksBankTransactionEntry` | yes |   |
| `allocations` | `array of BooksAllocation` | yes |   |
| `exemption` | `BooksExemption \| null` | yes |   |
| `money_in` | `BooksMoneyIn \| null` | yes |   |
| `transfer_match` | `BooksTransferMatch \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### List dimensions

`GET /api/companies/{company_id}/dimensions/`

- Operation id: `books_dimensions_list`
- Permission: `books.read`

The dimension axes, each with all its values. Ordered by code.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `active` | query | `boolean \| null` | no | Active (true) or inactive (false) dimensions only. |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `kind` | query | `"project" \| "grant" \| "client" \| "department" \| "other"` | no | Dimensions of this kind only. * `project` - project * `grant` - grant * `client` - client * `department` - department * `other` - other |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |

**Response 200** (`application/json`) `BooksDimensionPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksDimension` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### List document records

`GET /api/companies/{company_id}/documents/`

- Operation id: `books_documents_list`
- Permission: `books.read`

The document records of the books. Ordered by creation; `ordering=-created_at` is newest first.

`referenced=false` lists the documents nothing in the books refers to
yet: the uploads still to book. `bank_feed=false` leaves out the
statements the bank feed stored (its JSON files), `bank_feed=true` lists
only them. `file_id` and `download_url` name the stored file.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `bank_feed` | query | `boolean \| null` | no | Only the statements the bank feed stored (true) or every document but them (false). A statement a person uploaded is never a bank feed statement. |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `kind` | query | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | no | Documents of this kind only. * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `ordering` | query | `"created_at" \| "-created_at"` | no | `created_at` (the default) is oldest first, `-created_at` newest first. The id breaks ties. * `created_at` - created_at * `-created_at` - -created_at |
| `received_from` | query | `string (date)` | no | The earliest received date, inclusive. Leaves out documents without one. |
| `received_to` | query | `string (date)` | no | The latest received date, inclusive. Leaves out documents without one. |
| `referenced` | query | `boolean \| null` | no | Only documents the books refer to (true: booked) or that nothing refers to yet (false: to book). |
| `sha256` | query | `string` | no | The SHA-256 of the file, lowercase hex. |

**Response 200** (`application/json`) `BooksDocumentPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksDocument` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get a document record

`GET /api/companies/{company_id}/documents/{document_id}/`

- Operation id: `books_documents_retrieve`
- Permission: `books.read`

One document record with the invoices, statements, events and VAT returns that refer to it.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `document_id` | path | `string` | yes | The core ULID of the object, 26 characters. |

**Response 200** (`application/json`) `BooksDocumentDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `sha256` | `string` | yes |   |
| `legacy_sha1` | `string \| null` | yes |   |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `filename` | `string` | yes |   |
| `media_type` | `string \| null` | yes |   |
| `size_bytes` | `integer \| null` | yes |   |
| `storage_ref` | `string \| null` | yes | The sqid of the Django document that holds the file. |
| `received_on` | `string (date) \| null` | yes |   |
| `retention_until` | `string (date) \| null` | yes |   |
| `legal_hold` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `referenced` | `boolean` | yes | True when the books refer to the document (an invoice, a statement, an event, a return). |
| `file_id` | `string \| null` | yes | The sqid of the stored file (`files/{file_id}/`), or null when none is stored. |
| `download_url` | `string \| null` | yes | The API path that gives a short-lived URL of the bytes (`files/{file_id}/download/`), or null. |
| `invoices` | `array of BooksDocumentInvoice` | yes |   |
| `bank_statements` | `array of BooksDocumentStatement` | yes |   |
| `accounting_events` | `array of BooksDocumentEvent` | yes |   |
| `vat_returns` | `array of BooksDocumentVatReturn` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get the general ledger

`GET /api/companies/{company_id}/general-ledger/`

- Operation id: `books_general_ledger_retrieve`
- Permission: `books.read`

The general ledger: each account with its lines and running balance, in the base currency.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `account_code` | query | `string` | no | One account only. |
| `company_id` | path | `string` | yes |   |
| `date_from` | query | `string (date)` | no | The first day of the range, inclusive. Before it is the opening balance. |
| `date_to` | query | `string (date)` | no | The last day of the range, inclusive. |

**Response 200** (`application/json`) `BooksGeneralLedger`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `accounts` | `array of BooksLedgerAccount` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 429 | Too many expensive reads (`throttled`). |
| 503 | The books are not available (`books_unavailable`). |

### List invoices

`GET /api/companies/{company_id}/invoices/`

- Operation id: `books_invoices_list`
- Permission: `books.read`

The invoices, purchase and sales, with the header facts of their current revision and their settlement.

Oldest first by invoice date; `ordering=-invoice_date` is newest first.
`settlement` filters by `settlement_state`: `open` is unpaid or part
paid, `overdue` an open invoice due before today in the time zone of the books.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date_from` | query | `string (date)` | no | The earliest invoice date, inclusive. |
| `date_to` | query | `string (date)` | no | The latest invoice date, inclusive. |
| `direction` | query | `"purchase" \| "sales"` | no | Purchase or sales invoices only. * `purchase` - purchase * `sales` - sales |
| `external_source_prefix` | query | `string` | no | Imported invoices whose external series starts with this text: `stripe` selects every Stripe series. |
| `kind` | query | `"invoice" \| "receipt" \| "credit_note" \| "prepayment"` | no | Invoices of this kind only. * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `prepayment` - prepayment |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `needs_review` | query | `boolean \| null` | no | Only invoices that need review (true) or that do not (false). |
| `number` | query | `string` | no | The exact invoice number. |
| `ordering` | query | `"invoice_date" \| "-invoice_date"` | no | `invoice_date` (the default) is oldest first, `-invoice_date` newest first. The id breaks ties. * `invoice_date` - invoice_date * `-invoice_date` - -invoice_date |
| `party_id` | query | `string` | no | Invoices of this party only. |
| `settlement` | query | `"unposted" \| "unpaid" \| "part_paid" \| "paid" \| "open" \| "overdue"` | no | Invoices in this settlement state; `open` is `unpaid` and `part_paid`, `overdue` is an open invoice due before today. * `unposted` - unposted * `unpaid` - unpaid * `part_paid` - part_paid * `paid` - paid * `open` - open * `overdue` - overdue |
| `state` | query | `"recorded" \| "issued" \| "posted" \| "cancelled" \| "void"` | no | Invoices in this state only. * `recorded` - recorded * `issued` - issued * `posted` - posted * `cancelled` - cancelled * `void` - void |

**Response 200** (`application/json`) `BooksInvoicePage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksInvoice` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get an invoice

`GET /api/companies/{company_id}/invoices/{invoice_id}/`

- Operation id: `books_invoices_retrieve`
- Permission: `books.read`

One invoice: its current revision with lines and documents, its revisions, its entries and its settlement.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `invoice_id` | path | `string` | yes | The core ULID of the object, 26 characters. |

**Response 200** (`application/json`) `BooksInvoiceDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `direction` | `"purchase" \| "sales"` | yes | * `purchase` - purchase * `sales` - sales |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "prepayment"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `prepayment` - prepayment |
| `sign` | `integer` | yes | 1, or -1 for a credit note. |
| `state` | `"recorded" \| "issued" \| "posted" \| "cancelled" \| "void"` | yes | * `recorded` - recorded * `issued` - issued * `posted` - posted * `cancelled` - cancelled * `void` - void |
| `number` | `string \| null` | yes |   |
| `party_id` | `string` | yes |   |
| `party_name` | `string` | yes |   |
| `corrects_invoice_id` | `string \| null` | yes | The invoice a credit note corrects. |
| `origin` | `string` | yes | Who created it (`human`, `import`, ...). |
| `issued_at` | `string (date-time) \| null` | yes |   |
| `cancelled_at` | `string (date-time) \| null` | yes |   |
| `cancel_reason` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `reference_number` | `string \| null` | yes | An issued sales invoice: its Estonian reference number (viitenumber), the 7-3-1 check digit last. Null for every other invoice. |
| `external_source` | `string \| null` | yes | An imported sales invoice: the source of its external number series (`stripe`, `manual`, ...). Null for every other invoice. |
| `revision_id` | `string` | yes | The current revision. |
| `revision_no` | `integer` | yes |   |
| `invoice_date` | `string (date)` | yes |   |
| `supply_date` | `string (date) \| null` | yes |   |
| `due_date` | `string (date) \| null` | yes |   |
| `currency` | `string` | yes |   |
| `net_minor` | `integer` | yes |   |
| `tax_minor` | `integer` | yes |   |
| `gross_minor` | `integer` | yes |   |
| `prepaid_minor` | `integer` | yes |   |
| `rounding_minor` | `integer` | yes |   |
| `amount_due_minor` | `integer` | yes |   |
| `base_gross_minor` | `integer \| null` | yes | The gross amount in the base currency; null until the rate is known. |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `needs_review` | `boolean` | yes |   |
| `review_note` | `string \| null` | yes |   |
| `open_minor` | `integer \| null` | yes | What is still open of the posted invoice, in its currency: 0 when settled; null while not posted. |
| `settlement_state` | `"unposted" \| "unpaid" \| "part_paid" \| "paid" \| "overdue"` | yes | `unposted`, `unpaid`, `part_paid`, `paid`, or `overdue`: unpaid or part paid, due before today. |
| `posted_at` | `string (date-time) \| null` | yes | When the current revision was posted to the ledger; null while not posted. |
| `revision` | `BooksInvoiceRevision` | yes | The current revision of an invoice, with its lines and documents. |
| `revisions` | `array of BooksInvoiceRevisionSummary` | yes |   |
| `entries` | `array of BooksInvoiceEntry` | yes |   |
| `settlement` | `BooksSettlement \| null` | yes |   |
| `allocations` | `array of BooksInvoiceAllocation` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get the open items

`GET /api/companies/{company_id}/open-items/`

- Operation id: `books_open_items_retrieve`
- Permission: `books.read`

Every open-item line with its residual, as of a date (`as_of`, default today), aged at that date.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `account_code` | query | `string` | no | Open items on this account only. |
| `as_of` | query | `string (date)` | no | The residuals as of this date: the lines of entries dated by it, the allocations effective by it. Default today. |
| `company_id` | path | `string` | yes |   |
| `party_id` | query | `string` | no | Open items of this party only. |

**Response 200** (`application/json`) `BooksOpenItems`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `as_of` | `string (date)` | yes |   |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `items` | `array of BooksOpenItem` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 429 | Too many expensive reads (`throttled`). |
| 503 | The books are not available (`books_unavailable`). |

### List parties

`GET /api/companies/{company_id}/parties/`

- Operation id: `books_parties_list`
- Permission: `books.read`

The parties, ordered by their cleaned name. Merged parties are left out unless asked for.

`roles` says what each party is to the company, from its kind, its invoices and its open purchase drafts;
`role` filters on the roles the books derive (an open draft aside), and `exclude_kind=employee` leaves out
the employees, as the list of customers and suppliers does.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `exclude_kind` | query | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | no | Leave out the parties of this kind: `employee` on the list of customers and suppliers. * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `external_key` | query | `string` | no | The exact key of the party in another system. |
| `include_merged` | query | `boolean \| null` | no | Include parties merged into another. Default false. |
| `include_settled_external` | query | `boolean \| null` | no | Include the parties with a key in another system (a Stripe customer) that have no open item. Default false: the list leaves them out unless it is filtered by `search`, `reg_code`, `vat_number` or `external_key`. |
| `kind` | query | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | no | Parties of this kind only. * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `reg_code` | query | `string` | no | The exact registry code. |
| `role` | query | `"supplier" \| "customer"` | no | Only the parties that play this role, as `roles` derives it from the kind and the invoices. * `supplier` - supplier * `customer` - customer |
| `search` | query | `string` | no | Text anywhere in the name, or in the cleaned matching key. |
| `vat_number` | query | `string` | no | The exact VAT number. |

**Response 200** (`application/json`) `BooksPartyPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksParty` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get a party

`GET /api/companies/{company_id}/parties/{party_id}/`

- Operation id: `books_parties_retrieve`
- Permission: `books.read`

One party with its defaults and its roles.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `party_id` | path | `string` | yes | The core ULID of the object, 26 characters. |

**Response 200** (`application/json`) `BooksPartyDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `name_key` | `string` | yes | The cleaned matching key of the name. |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | yes | * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `country` | `string \| null` | yes |   |
| `vat_area` | `string \| null` | yes | `domestic`, `eu`, `non_eu`. |
| `vat_area_source` | `string \| null` | yes |   |
| `vat_number` | `string \| null` | yes |   |
| `vies_checked_at` | `string (date-time) \| null` | yes |   |
| `reg_code` | `string \| null` | yes |   |
| `expects_document` | `boolean` | yes |   |
| `is_confirmed` | `boolean` | yes |   |
| `merged_into_id` | `string \| null` | yes | The party this one was merged into. |
| `notes` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `external_key` | `string \| null` | yes | The key of the party in another system, for example a Stripe customer. |
| `private_persons` | `boolean` | yes | The party pools private persons (card buyers): the KMD INF annex leaves it out. |
| `address` | `string \| null` | yes | The postal address printed on an invoice, one or more lines. |
| `email` | `string \| null` | yes | The email address of the party. |
| `phone` | `string \| null` | yes | The phone number of the party. |
| `roles` | `array of "supplier" \| "customer"` | yes | What the party is to the company: `supplier` when its kind is supplier or it has a purchase invoice (or an open purchase draft), `customer` when its kind is customer or it has a sales invoice. Void invoices do not count. Empty for a party of another kind with no invoice. |
| `defaults` | `BooksPartyDefaults \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### List periods

`GET /api/companies/{company_id}/periods/`

- Operation id: `books_periods_list`
- Permission: `books.read`

The accounting periods with their fiscal year, ordered by start date.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date` | query | `string (date)` | no | The period that contains this date. |
| `fiscal_year` | query | `string` | no | The fiscal year label (`2026`). |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `state` | query | `"open" \| "soft_closed" \| "locked"` | no | Periods in this state only. * `open` - open * `soft_closed` - soft_closed * `locked` - locked |

**Response 200** (`application/json`) `BooksPeriodPage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksPeriod` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Get the balance sheet

`GET /api/companies/{company_id}/reports/balance-sheet/`

- Operation id: `books_reports_balance_sheet_retrieve`
- Permission: `books.read`

The balance sheet at a date (Estonian scheme 1), with an optional comparison date and a simplified grouping.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `compare_date` | query | `string (date)` | no | A second date to compare with, for example the end of the previous year. |
| `date` | query | `string (date)` | yes | The day of the balance sheet. |
| `omit_empty` | query | `boolean \| null` | no | Leave out the lines whose amount and comparison amount are both 0, and a heading with every row under it when none of its lines is kept. The totals, cash, receivables, issued capital, retained earnings and the profit for the year always show. Default false: the full scheme. |
| `schema` | query | `string` | no | A reporting schema key. Default the latest balance sheet schema of the books. |
| `simplified` | query | `boolean \| null` | no | Group the statement into a few rows. Default false: the full statutory scheme. |

**Response 200** (`application/json`) `BooksBalanceSheet`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `schema` | `BooksReportSchema` | yes | The reporting schema a statement was drawn from. |
| `currency` | `string` | yes |   |
| `compare_date` | `string (date) \| null` | yes |   |
| `simplified` | `boolean` | yes |   |
| `rows` | `array of BooksStatementRow` | yes |   |
| `total_assets_minor` | `integer` | yes |   |
| `total_liabilities_and_equity_minor` | `integer` | yes |   |
| `balanced` | `boolean` | yes | Total assets equal total liabilities and equity. |
| `compare_balanced` | `boolean \| null` | yes | The same at the comparison date; null without one. |
| `unmapped_accounts` | `array of string` | yes | The codes of accounts with a balance and no line of the scheme. |
| `date` | `string (date)` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 429 | Too many expensive reads (`throttled`). |
| 503 | The books are not available (`books_unavailable`). |

### Get the profit and loss statement

`GET /api/companies/{company_id}/reports/profit-and-loss/`

- Operation id: `books_reports_profit_and_loss_retrieve`
- Permission: `books.read`

The income statement of a period (Estonian scheme 1, costs by type), with an optional comparison period and a simplified grouping.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `compare_from` | query | `string (date)` | no | The first day of a period to compare with. Goes with `compare_to`. |
| `compare_to` | query | `string (date)` | no | The last day of a period to compare with. Goes with `compare_from`. |
| `date_from` | query | `string (date)` | yes | The first day of the period. |
| `date_to` | query | `string (date)` | yes | The last day of the period. |
| `omit_empty` | query | `boolean \| null` | no | Leave out the lines whose amount and comparison amount are both 0, and a heading with every row under it when none of its lines is kept. The totals, cash, receivables, issued capital, retained earnings and the profit for the year always show. Default false: the full scheme. |
| `schema` | query | `string` | no | A reporting schema key. Default the latest income statement schema of the books. |
| `simplified` | query | `boolean \| null` | no | Group the statement into a few rows. Default false: the full statutory scheme. |

**Response 200** (`application/json`) `BooksIncomeStatement`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `schema` | `BooksReportSchema` | yes | The reporting schema a statement was drawn from. |
| `currency` | `string` | yes |   |
| `compare_from` | `string (date) \| null` | yes |   |
| `compare_to` | `string (date) \| null` | yes |   |
| `simplified` | `boolean` | yes |   |
| `rows` | `array of BooksStatementRow` | yes |   |
| `result_minor` | `integer` | yes | The profit (positive) or the loss (negative) of the period. |
| `compare_result_minor` | `integer \| null` | yes | The same for the comparison period; null without one. |
| `unmapped_accounts` | `array of string` | yes | The codes of accounts with a balance and no line of the scheme. |
| `from` | `string (date)` | yes |   |
| `to` | `string (date)` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 429 | Too many expensive reads (`throttled`). |
| 503 | The books are not available (`books_unavailable`). |

### Get the trial balance

`GET /api/companies/{company_id}/trial-balance/`

- Operation id: `books_trial_balance_retrieve`
- Permission: `books.read`

The trial balance of a date range or a period, in the base currency.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `date_from` | query | `string (date)` | no | The first day of the range, inclusive. Before it is the opening balance. |
| `date_to` | query | `string (date)` | no | The last day of the range, inclusive. |
| `period` | query | `string` | no | A period code (`2026-03`) or id. Excludes `date_from` and `date_to`. |

**Response 200** (`application/json`) `BooksTrialBalance`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `rows` | `array of BooksTrialBalanceRow` | yes |   |
| `total_debit_base_minor` | `integer` | yes |   |
| `total_credit_base_minor` | `integer` | yes |   |
| `balanced` | `boolean` | yes |   |
| `from` | `string (date) \| null` | yes |   |
| `to` | `string (date) \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 429 | Too many expensive reads (`throttled`). |
| 503 | The books are not available (`books_unavailable`). |

### List VAT codes

`GET /api/companies/{company_id}/vat-codes/`

- Operation id: `books_vat_codes_list`
- Permission: `books.read`

The VAT codes of the books with their rates, ordered by code. `direction` keeps the codes of one side.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `active` | query | `boolean \| null` | no | Active (true) or inactive (false) codes only. |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `direction` | query | `"purchase" \| "sales"` | no | The codes of this side, and those of both sides. * `purchase` - purchase * `sales` - sales |
| `limit` | query | `integer` | no | The page size, 1 to 200. Default 50. |
| `treatment` | query | `"standard" \| "reduced" \| "zero" \| "exempt" \| "out_of_scope" \| "rc_eu_services" \| "rc_eu_goods" \| "rc_domestic" \| "rc_non_eu" \| "foreign_vat" \| "oss" \| "unknown"` | no | Codes with this treatment only. * `standard` - standard * `reduced` - reduced * `zero` - zero * `exempt` - exempt * `out_of_scope` - out_of_scope * `rc_eu_services` - rc_eu_services * `rc_eu_goods` - rc_eu_goods * `rc_domestic` - rc_domestic * `rc_non_eu` - rc_non_eu * `foreign_vat` - foreign_vat * `oss` - oss * `unknown` - unknown |

**Response 200** (`application/json`) `BooksVatCodePage`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksVatCode` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 503 | The books are not available (`books_unavailable`). |

### Preview a VAT return

`GET /api/companies/{company_id}/vat-preview/`

- Operation id: `books_vat_preview_retrieve`
- Permission: `books.read`

What preparing the VAT return of a period would write, without writing it.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `form` | query | `string` | no | The return form. Default the company's form (`KMD`). |
| `period_from` | query | `string (date)` | yes | The first day of the return period. |
| `period_to` | query | `string (date)` | yes | The last day of the return period. |

**Response 200** (`application/json`) `BooksVatPreview`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `form` | `string` | yes |   |
| `form_version` | `string` | yes |   |
| `period_from` | `string (date)` | yes |   |
| `period_to` | `string (date)` | yes |   |
| `boxes` | `object` | yes | Box to amount in minor units of the base currency. |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `recognitions` | `integer` | yes | The VAT recognitions the return would include. |
| `due_date` | `string (date) \| null` | no | The deadline of the return of the period: the 20th of the next month, moved to the next working day after a weekend or a public holiday. Null when the period is not one calendar month. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | A parameter is not valid (`validation_error`, `invalid_payload`). |
| 401 | Not authenticated. |
| 403 | The caller lacks `books.read` (`permission_denied`) or the `read` scope (`insufficient_scope`). |
| 404 | The company, or the object, does not exist or is not visible (`not_found`). |
| 409 | The books of the company are not provisioned yet (`company_not_ready`). |
| 429 | Too many expensive reads (`throttled`). |
| 503 | The books are not available (`books_unavailable`). |

## commands

### Record a draft invoice

`POST /api/companies/{company_id}/invoices`

- Operation id: `commands_record_invoice`
- Permission: `invoices.write`

Runs the core command `record_invoice`. Permission: `invoices.write`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Idempotency-Key` | header | `string` | no | The request key of the command (section 11.6). A repeat with the same body replays. |
| `company_id` | path | `string` | yes | The sqid of the company. |

**Request body** (`application/json`) `RecordInvoicePayloadRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `direction` | `string` | yes | `sales` or `purchase`. |
| `kind` | `string` | no | Default `invoice`. |
| `party_id` | `string` | yes |   |
| `number` | `string \| null` | no |   |
| `corrects_invoice_id` | `string \| null` | no |   |
| `origin` | `string` | no | Default `human`. |
| `revision` | `InvoiceRevisionRequest` | yes | The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement. |

**Response 201** (`application/json`) `RecordInvoiceOutcome`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `RecordInvoiceResult` | yes | The result of `record_invoice`. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | The payload is not valid (`validation_error`, core codes). |
| 401 | Not authenticated. |
| 403 | `permission_denied`, `insufficient_scope`, or `human_actor_required` for a judgement from an API key or an OAuth client: propose it instead. |
| 404 | The company or a books object does not exist. |
| 409 | A state conflict of the core, `idempotency_conflict`, `company_not_ready`. |
| 503 | The books are not available (`books_unavailable`). |

### Cancel an issued sales invoice or a posted purchase invoice: the number is kept and a posted entry is reversed

`POST /api/companies/{company_id}/invoices/{invoice_id}/cancel`

- Operation id: `commands_cancel_invoice`
- Permission: `invoices.write`

Runs the core command `cancel_invoice`. Permission: `invoices.write` for a sales invoice, `invoices.post_purchase` for a purchase invoice. The path carries `invoice_id`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Idempotency-Key` | header | `string` | no | The request key of the command (section 11.6). A repeat with the same body replays. |
| `company_id` | path | `string` | yes | The sqid of the company. |
| `invoice_id` | path | `string` | yes | A core id (ULID). |

**Request body** (`application/json`) `CancelInvoiceBodyRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `reason` | `string` | yes |   |

**Response 200** (`application/json`) `CommandOutcome`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `any` | yes | The command's result: the ids it created, and more. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | The payload is not valid (`validation_error`, core codes). |
| 401 | Not authenticated. |
| 403 | `permission_denied`, `insufficient_scope`, or `human_actor_required` for a judgement from an API key or an OAuth client: propose it instead. |
| 404 | The company or a books object does not exist. |
| 409 | A state conflict of the core, `idempotency_conflict`, `company_not_ready`. |
| 503 | The books are not available (`books_unavailable`). |

### Issue a sales invoice

`POST /api/companies/{company_id}/invoices/{invoice_id}/issue`

- Operation id: `commands_issue_invoice`
- Permission: `invoices.issue`

Runs the core command `issue_invoice`. Permission: `invoices.issue`. The path carries `invoice_id`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Idempotency-Key` | header | `string` | no | The request key of the command (section 11.6). A repeat with the same body replays. |
| `company_id` | path | `string` | yes | The sqid of the company. |
| `invoice_id` | path | `string` | yes | A core id (ULID). |

**Request body** (`application/json`) `IssueInvoiceBodyRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `number` | `string \| null` | no | Only under a `free` numbering policy. |
| `seller_snapshot` | `any \| null` | no |   |
| `buyer_snapshot` | `any \| null` | no |   |
| `seller_address` | `string \| null` | no | The seller's postal address frozen into the seller snapshot. Without it the API takes the company's address from the Business Register. A VAT-registered company issues no invoice without the seller's and the buyer's address: 400 `seller_address_missing` or `buyer_address_missing` (EE-VAT-020). |

**Response 200** (`application/json`) `IssueInvoiceOutcome`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `IssueInvoiceResult` | yes | The result of `issue_invoice`. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | The payload is not valid (`validation_error`, core codes). |
| 401 | Not authenticated. |
| 403 | `permission_denied`, `insufficient_scope`, or `human_actor_required` for a judgement from an API key or an OAuth client: propose it instead. |
| 404 | The company or a books object does not exist. |
| 409 | A state conflict of the core, `idempotency_conflict`, `company_not_ready`. |
| 503 | The books are not available (`books_unavailable`). |

### Revise an invoice

`POST /api/companies/{company_id}/invoices/{invoice_id}/revise`

- Operation id: `commands_revise_invoice`
- Permission: `invoices.write`

Runs the core command `revise_invoice`. Permission: `invoices.write`. The path carries `invoice_id`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Idempotency-Key` | header | `string` | no | The request key of the command (section 11.6). A repeat with the same body replays. |
| `company_id` | path | `string` | yes | The sqid of the company. |
| `invoice_id` | path | `string` | yes | A core id (ULID). |

**Request body** (`application/json`) `ReviseInvoiceBodyRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `reason` | `string` | yes |   |
| `party_id` | `string \| null` | no |   |
| `revision` | `InvoiceRevisionRequest` | yes | The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement. |

**Response 200** (`application/json`) `CommandOutcome`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `any` | yes | The command's result: the ids it created, and more. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | The payload is not valid (`validation_error`, core codes). |
| 401 | Not authenticated. |
| 403 | `permission_denied`, `insufficient_scope`, or `human_actor_required` for a judgement from an API key or an OAuth client: propose it instead. |
| 404 | The company or a books object does not exist. |
| 409 | A state conflict of the core, `idempotency_conflict`, `company_not_ready`. |
| 503 | The books are not available (`books_unavailable`). |

### Create a party

`POST /api/companies/{company_id}/parties`

- Operation id: `commands_create_party`
- Permission: `parties.write`

Runs the core command `create_party`. Permission: `parties.write`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Idempotency-Key` | header | `string` | no | The request key of the command (section 11.6). A repeat with the same body replays. |
| `company_id` | path | `string` | yes | The sqid of the company. |

**Request body** (`application/json`) `CreatePartyPayloadRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `name` | `string` | yes |   |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | yes | * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `country` | `string \| null` | no |   |
| `vat_area` | `string \| null` | no |   |
| `vat_number` | `string \| null` | no |   |
| `reg_code` | `string \| null` | no |   |
| `expects_document` | `boolean` | no | Default true. |
| `is_confirmed` | `boolean` | no |   |
| `notes` | `string \| null` | no |   |
| `external_key` | `string \| null` | no | The key of the party in another system, for example `stripe:acct_…:cus_…`. Unique; with it, a party with the same name is allowed. |
| `private_persons` | `boolean` | no | The party pools private persons (card buyers): the KMD INF annex leaves it out. No registry code. Default false. |
| `address` | `string \| null` | no | The postal address printed on an invoice, one or more lines; the country is `country`. At most 500 characters. |
| `email` | `string \| null` | no | The email address of the party. Trimmed; blank is null. At most 254 characters, no whitespace, and exactly one `@` with text on both sides, else 400 `invalid_payload`. |
| `phone` | `string \| null` | no | The phone number of the party. Trimmed; blank is null. At most 40 characters: digits, spaces and `+ - ( ) .`, with at least 5 digits, else 400 `invalid_payload`. |

**Response 201** (`application/json`) `CreatePartyOutcome`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `CreatePartyResult` | yes | The result of `create_party`. |

**Errors**

| Status | Description |
| --- | --- |
| 400 | The payload is not valid (`validation_error`, core codes). |
| 401 | Not authenticated. |
| 403 | `permission_denied`, `insufficient_scope`, or `human_actor_required` for a judgement from an API key or an OAuth client: propose it instead. |
| 404 | The company or a books object does not exist. |
| 409 | A state conflict of the core, `idempotency_conflict`, `company_not_ready`. |
| 503 | The books are not available (`books_unavailable`). |

## companies

### Return the company

`GET /api/companies/{company_id}/`

- Operation id: `companies_retrieve`
- Permission: `organization.read`

Return the company.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `CompanyDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `organization_id` | `string` | yes | The sqid of the company's organization, without loading it. |
| `name` | `string` | yes |   |
| `registry_code` | `string` | yes |   |
| `vat_number` | `string` | yes | The VAT number of the latest VAT registration by date. It changes only through `POST vat-registrations` (`record_vat_registration`). |
| `vat_status` | `"registered" \| "limited" \| "unregistered"` | yes | The status of the latest VAT registration by date. The books apply the status by date: `GET vat-registration/`. * `registered` - VAT-registered * `limited` - Limited taxable person * `unregistered` - Not VAT-registered |
| `vat_status_from` | `string (date) \| null` | yes | The first day of `vat_status`; null for the status at creation. |
| `legal_form` | `"ou" \| "as" \| "fie" \| "mtu" \| "sa" \| "tu" \| "uu" \| "other"` | yes | * `ou` - Osaühing (OÜ) * `as` - Aktsiaselts (AS) * `fie` - Füüsilisest isikust ettevõtja (FIE) * `mtu` - Mittetulundusühing (MTÜ) * `sa` - Sihtasutus (SA) * `tu` - Täisühing (TÜ) * `uu` - Usaldusühing (UÜ) * `other` - Other |
| `files_tsd_monthly` | `boolean` | yes | The accountant set that the company files a TSD every month. False: the TSD reminder of a month comes only when the books show payroll, a dividend payment or a distribution tax in it. Changed with `PATCH /api/companies/{company_id}/`. |
| `state` | `"provisioning" \| "ready" \| "failed" \| "deleted"` | yes | * `provisioning` - Provisioning * `ready` - Ready * `failed` - Failed * `deleted` - Data deleted |
| `core_company_id` | `string \| null` | yes |   |
| `base_currency` | `string` | yes | The base currency of the books (ISO 4217): every amount without its own currency is in it. |
| `created_at` | `string (date-time)` | yes |   |
| `updated_at` | `string (date-time)` | yes |   |
| `role` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `permissions` | `array of "organization.read" \| "members.read" \| "api_keys.read" \| "audit.read" \| "books.read" \| "documents.read" \| "payments.read" \| "organization.manage" \| "members.manage" \| "api_keys.manage" \| "companies.create" \| "books.setup" \| "parties.write" \| "documents.write" \| "bank.import" \| "bank.classify" \| "bank.connect" \| "invoices.write" \| "invoices.issue" \| "invoices.post_purchase" \| "invoices.void" \| "allocations.write" \| "reconciliation.decide" \| "events.write" \| "periods.close" \| "periods.reopen" \| "vat.prepare" \| "vat.file" \| "payments.manage" \| "employees.submit" \| "agent.use"` | yes |   |
| `view_as` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `status` | `CompanyStatus \| null` | yes |   |
| `refresh_pending` | `boolean` | yes | True while a rebuild of the status counts is queued or running: a change was made that the counts may not show yet. Read again until it is false. |

### One page of the company's files, newest first

`GET /api/companies/{company_id}/files/`

- Operation id: `companies_files_list`
- Permission: `documents.read`

One page of the company's files, newest first. Filter: `kind`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `kind` | query | `"contract" \| "credit_note" \| "invoice" \| "other" \| "receipt" \| "statement"` | no | * `invoice` - Invoice * `receipt` - Receipt * `credit_note` - Credit note * `statement` - Bank statement * `contract` - Contract * `other` - Other |
| `limit` | query | `integer` | no | Number of results to return per page. |

**Response 200** (`application/json`) `PaginatedStoredDocumentList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of StoredDocument` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### Upload a file and record it in the books

`POST /api/companies/{company_id}/files/`

- Operation id: `companies_files_create`
- Permission: `documents.write`

Upload a file and record it in the books.

A confident extraction of an invoice, receipt or credit note is recorded and posted without a person,
within what the uploader may do. With `auto_process` (the batch import), the uploader must hold
`invoices.write`: 403 `permission_denied` for `auto_process` without `invoices.write`, 409 `not_extractable`
for `auto_process` on a file that is not a PDF of kind invoice, receipt or credit note.
413 `file_too_large`, 400 `empty_file`, 415 `unsupported_file_type`.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Idempotency-Key` | header | `string` | no | The request key of the command (section 11.6). A repeat with the same body replays. |
| `company_id` | path | `string` | yes |   |

**Request body** (`multipart/form-data`) `UploadRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `file` | `string (binary)` | yes |   |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | no | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `received_on` | `string (date) \| null` | no |   |
| `bank_transaction_id` | `string \| null` | no | The core ULID of the bank transaction this file explains (a receipt for a payment). |
| `auto_process` | `boolean` | no | The batch import. Every upload of an invoice, receipt or credit note is recorded and posted without a person when the extraction is confident and the company switch `invoice_auto_book` is on, and the reconciliation matcher links it to its bank line; `auto_process` also refuses the upload without `invoices.write` (403) and a file the extraction does not read: only a PDF of kind invoice, receipt or credit note (409 `not_extractable` otherwise). The post needs `invoices.post_purchase`. A draft that is not confident waits for a person. Follow it with `GET extractions/?file=`. |

**Response 200** (`application/json`) `StoredDocument`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the file. |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `name` | `string` | yes |   |
| `content_type` | `string` | yes |   |
| `size_bytes` | `integer` | yes |   |
| `sha256` | `string` | yes |   |
| `received_on` | `string (date) \| null` | yes |   |
| `core_document_id` | `string \| null` | yes | The ULID of the document in the books. |
| `bank_transaction_ids` | `array of string` | yes | The core ULIDs of the bank transactions this file explains. |
| `uploaded_by` | `string \| null` | yes | The sqid of the user who uploaded the file. |
| `origin` | `InboxOrigin \| null` | yes | The mail the file came from, when it came from the invoice inbox; null for an upload. |
| `created_at` | `string (date-time)` | yes |   |

**Response 201** (`application/json`) `StoredDocument`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the file. |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `name` | `string` | yes |   |
| `content_type` | `string` | yes |   |
| `size_bytes` | `integer` | yes |   |
| `sha256` | `string` | yes |   |
| `received_on` | `string (date) \| null` | yes |   |
| `core_document_id` | `string \| null` | yes | The ULID of the document in the books. |
| `bank_transaction_ids` | `array of string` | yes | The core ULIDs of the bank transactions this file explains. |
| `uploaded_by` | `string \| null` | yes | The sqid of the user who uploaded the file. |
| `origin` | `InboxOrigin \| null` | yes | The mail the file came from, when it came from the invoice inbox; null for an upload. |
| `created_at` | `string (date-time)` | yes |   |

### One file

`GET /api/companies/{company_id}/files/{file_id}/`

- Operation id: `companies_files_retrieve`
- Permission: `documents.read`

One file.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `file_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `StoredDocument`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the file. |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `name` | `string` | yes |   |
| `content_type` | `string` | yes |   |
| `size_bytes` | `integer` | yes |   |
| `sha256` | `string` | yes |   |
| `received_on` | `string (date) \| null` | yes |   |
| `core_document_id` | `string \| null` | yes | The ULID of the document in the books. |
| `bank_transaction_ids` | `array of string` | yes | The core ULIDs of the bank transactions this file explains. |
| `uploaded_by` | `string \| null` | yes | The sqid of the user who uploaded the file. |
| `origin` | `InboxOrigin \| null` | yes | The mail the file came from, when it came from the invoice inbox; null for an upload. |
| `created_at` | `string (date-time)` | yes |   |

### The bytes of the file, after the permission check

`GET /api/companies/{company_id}/files/{file_id}/content/`

- Operation id: `companies_files_content`
- Permission: `documents.read`

The bytes of the file, after the permission check. PDF and images show inline.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `file_id` | path | `string` | yes |   |
| `format` | query | `"bin" \| "json"` | no |   |

**Response 200** (`*/*`): The bytes of the file.

Type: `string (binary)`

## employees

### One page of the employees, newest first, each with the facts of its newest employment

`GET /api/companies/{company_id}/employees/`

- Operation id: `companies_employees_list`
- Permission: `books.read`

One page of the employees, newest first, each with the facts of its newest employment.

`source` `tor_external` and `registered_outside` mark what TÖR showed
that was not made through OscarAI. The personal code is masked.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `limit` | query | `integer` | no | Number of results to return per page. |

**Response 200** (`application/json`) `PaginatedEmployeeList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Employee` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `employees_disabled`: the register is off on this server. |

### One page of the submissions, newest first, with their status and the reason of a refusal

`GET /api/companies/{company_id}/employees/submissions/`

- Operation id: `companies_employees_submissions_list`
- Permission: `books.read`

One page of the submissions, newest first, with their status and the reason of a refusal.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `limit` | query | `integer` | no | Number of results to return per page. |

**Response 200** (`application/json`) `PaginatedSubmissionList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Submission` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `employees_disabled`: the register is off on this server. |

### Submit a new employee, a new employment, a change, a suspension or an end, for the firm to review

`POST /api/companies/{company_id}/employees/submissions/`

- Operation id: `companies_employees_submissions_create`
- Permission: `employees.submit`

Submit a new employee, a new employment, a change, a suspension or an end, for the firm to review.

Staff review it; on approval OscarAI registers the event in TÖR. The
personal code of a new employee is sealed and never returned. The
event is checked as TÖR checks it (400 `tor_invalid_event`).

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |

**Request body** (`application/json`) `SubmissionRequestRequest`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `kind` | `"new_employee" \| "new_employment" \| "change" \| "suspension" \| "end"` | yes | * `new_employee` - New employee * `new_employment` - New employment * `change` - Change * `suspension` - Suspension * `end` - End |
| `employee_id` | `string` | no | A new employment: the employee. |
| `employment_id` | `string` | no | A change, a suspension, an end: the employment. |
| `employee` | `EmployeeInputRequest` | no | The person of a new employee, or the changed fields of an employee. |
| `employment` | `EmploymentInputRequest` | no | The employment of a start, or the changed fields of an employment. |
| `suspension` | `SuspensionInputRequest` | no | A suspension of an employment. |
| `end` | `EndInputRequest` | no | The end of an employment. |
| `event_date` | `string (date)` | no | A change: the day it applies from. Default today. |

**Response 201** (`application/json`) `Submission`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `kind` | `"new_employee" \| "new_employment" \| "change" \| "suspension" \| "end"` | yes | * `new_employee` - New employee * `new_employment` - New employment * `change` - Change * `suspension` - Suspension * `end` - End |
| `status` | `"submitted" \| "approved" \| "registered" \| "applied" \| "rejected"` | yes | * `submitted` - Submitted * `approved` - Approved * `registered` - Registered * `applied` - Applied * `rejected` - Rejected |
| `event_date` | `string (date)` | yes |   |
| `employee_id` | `string` | yes | The employee of the submission. |
| `employee_name` | `string` | yes | The name of the employee. |
| `employment_id` | `string` | yes |   |
| `data` | `any` | yes | The submitted values by field name. Never a personal code. |
| `submitted_at` | `string (date-time)` | yes |   |
| `submitted_by_staff` | `boolean` | yes |   |
| `reviewed_at` | `string (date-time) \| null` | yes |   |
| `review_reason` | `string` | yes | Why staff rejected it. |
| `toot_id` | `integer \| null` | yes | TÖR's id of the employment, once registered. |
| `tor_messages` | `array of TorMessage` | yes | The messages of TÖR on a refused event. |
| `tor_error_code` | `string` | yes | Why the last send to TÖR did not finish; empty when it did. |
| `registered_at` | `string (date-time) \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `employees_disabled`: the register is off on this server. |

### One submission: its status, the reason of a refusal, TÖR's messages, the TÖR id once registered

`GET /api/companies/{company_id}/employees/submissions/{submission_id}/`

- Operation id: `companies_employees_submissions_retrieve`
- Permission: `books.read`

One submission: its status, the reason of a refusal, TÖR's messages, the TÖR id once registered.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `submission_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `Submission`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `kind` | `"new_employee" \| "new_employment" \| "change" \| "suspension" \| "end"` | yes | * `new_employee` - New employee * `new_employment` - New employment * `change` - Change * `suspension` - Suspension * `end` - End |
| `status` | `"submitted" \| "approved" \| "registered" \| "applied" \| "rejected"` | yes | * `submitted` - Submitted * `approved` - Approved * `registered` - Registered * `applied` - Applied * `rejected` - Rejected |
| `event_date` | `string (date)` | yes |   |
| `employee_id` | `string` | yes | The employee of the submission. |
| `employee_name` | `string` | yes | The name of the employee. |
| `employment_id` | `string` | yes |   |
| `data` | `any` | yes | The submitted values by field name. Never a personal code. |
| `submitted_at` | `string (date-time)` | yes |   |
| `submitted_by_staff` | `boolean` | yes |   |
| `reviewed_at` | `string (date-time) \| null` | yes |   |
| `review_reason` | `string` | yes | Why staff rejected it. |
| `toot_id` | `integer \| null` | yes | TÖR's id of the employment, once registered. |
| `tor_messages` | `array of TorMessage` | yes | The messages of TÖR on a refused event. |
| `tor_error_code` | `string` | yes | Why the last send to TÖR did not finish; empty when it did. |
| `registered_at` | `string (date-time) \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `employees_disabled`: the register is off on this server. |

### One employee, with every employment (the TÖR id and state, the suspensions) and the absences

`GET /api/companies/{company_id}/employees/{employee_id}/`

- Operation id: `companies_employees_retrieve`
- Permission: `books.read`

One employee, with every employment (the TÖR id and state, the suspensions) and the absences.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `employee_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `EmployeeDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `first_name` | `string` | yes |   |
| `last_name` | `string` | yes |   |
| `personal_code` | `string` | yes | The masked personal code: `*******` and 4 digits. |
| `birth_date` | `string (date) \| null` | yes |   |
| `citizenship` | `string` | yes |   |
| `iban` | `string` | yes |   |
| `email` | `string` | yes |   |
| `basic_exemption` | `"none" \| "full" \| "partial"` | yes | * `none` - No application * `full` - The whole exemption * `partial` - A part of the exemption |
| `basic_exemption_minor` | `integer \| null` | yes |   |
| `pension_rate` | `"none" \| "2" \| "4" \| "6"` | yes | * `none` - None * `2` - 2 percent * `4` - 4 percent * `6` - 6 percent |
| `source` | `"oscar" \| "tor_external"` | yes | * `oscar` - OscarAI * `tor_external` - Registered outside OscarAI |
| `employment_type` | `integer \| null` | yes | The type of the newest employment. |
| `start_date` | `string (date) \| null` | yes |   |
| `end_date` | `string (date) \| null` | yes |   |
| `status` | `"draft" \| "submitted" \| "approved" \| "registered" \| "rejected" \| "ended" \| "cancelled" \| NullEnum` | yes |   |
| `registered_outside` | `boolean` | yes | Whether TÖR shows an employment of the person, or a change of one, not made through OscarAI. |
| `created_at` | `string (date-time)` | yes |   |
| `employments` | `array of Employment` | yes |   |
| `absences` | `array of Absence` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `employees_disabled`: the register is off on this server. |

## inbox

### The private forwarding address of the company, made on the first read, and what came in

`GET /api/companies/{company_id}/inbox/`

- Operation id: `companies_inbox_retrieve`
- Permission: `documents.read`

The private forwarding address of the company, made on the first read, and what came in.

Also the Gmail search strings to paste into a Gmail filter, and the newest Gmail forwarding confirmation
that oscarai forwarded to the Gmail address that asked for it (never its code or link).

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `Inbox`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `address` | `string (email)` | yes | The private forwarding address of the company. |
| `address_created_at` | `string (date-time)` | yes |   |
| `counts` | `InboxCounts` | yes | The mails of the last 30 days. |
| `gmail_filter_query` | `string` | yes | The search string for a Gmail filter: known suppliers, or invoice words with an attachment. |
| `gmail_filter_query_broad` | `string` | yes | The search string that forwards every mail with a PDF. |
| `forwarding_confirmation` | `ForwardingConfirmation \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `inbox_disabled`: the invoice inbox is off on this server. |

### One page of the received mails, newest first: the sender, the outcome, the files, the attachments not kept

`GET /api/companies/{company_id}/inbox/emails/`

- Operation id: `companies_inbox_emails_list`
- Permission: `documents.read`

One page of the received mails, newest first: the sender, the outcome, the files, the attachments not kept.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `limit` | query | `integer` | no | Number of results to return per page. |

**Response 200** (`application/json`) `PaginatedInboundEmailList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of InboundEmail` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `inbox_disabled`: the invoice inbox is off on this server. |

### Revoke the address at once and make a new one

`POST /api/companies/{company_id}/inbox/rotate/`

- Operation id: `companies_inbox_rotate_create`
- Permission: `documents.write`

Revoke the address at once and make a new one. Mail to the old address is ignored from now on.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `Inbox`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `address` | `string (email)` | yes | The private forwarding address of the company. |
| `address_created_at` | `string (date-time)` | yes |   |
| `counts` | `InboxCounts` | yes | The mails of the last 30 days. |
| `gmail_filter_query` | `string` | yes | The search string for a Gmail filter: known suppliers, or invoice words with an attachment. |
| `gmail_filter_query_broad` | `string` | yes | The search string that forwards every mail with a PDF. |
| `forwarding_confirmation` | `ForwardingConfirmation \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `inbox_disabled`: the invoice inbox is off on this server. |

## me

### Return the caller

`GET /api/me/`

- Operation id: `me_retrieve`
- Permission: `none`

Return the caller. A staff session that sees organizations without a membership is audited.

So is every read by a staff key, which sees every organization.

**Response 200** (`application/json`) `Me`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `user` | `MeUser \| null` | yes | The session user, or the creator of the API key or OAuth grant. |
| `has_totp` | `boolean` | yes |   |
| `staff_mfa_required` | `boolean` | yes | True when the user is firm staff but this session did not pass a second factor (TOTP or a passkey): every staff power is off, and the firm API answers 403 mfa_required, until the user logs in with one. |
| `email_verified` | `boolean` | yes |   |
| `credential` | `MeCredential` | yes | How the call was authenticated. |
| `organizations` | `array of MeOrganization` | yes |   |
| `companies` | `array of MeCompany` | yes |   |
| `features` | `MeFeatures` | yes | The features this deployment turns on. The frontend hides what is off. |
| `cli_min_version` | `string` | no | The oldest version of the oscar CLI that may run the onboarding (semver). An older CLI asks the user to update first. Always returned; optional in the schema, so a client keeps working against a server older than the field. |

## organizations

### One page of the visible organizations

`GET /api/organizations/`

- Operation id: `organizations_list`
- Permission: `organization.read`

One page of the visible organizations. A staff list is written to the audit log.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `limit` | query | `integer` | no | Number of results to return per page. |

**Response 200** (`application/json`) `PaginatedOrganizationList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Organization` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### Return the organization

`GET /api/organizations/{organization_id}/`

- Operation id: `organizations_retrieve`
- Permission: `organization.read`

Return the organization.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `organization_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `Organization`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `role` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `permissions` | `array of string` | yes |   |
| `companies` | `array of Company` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `updated_at` | `string (date-time)` | yes |   |

### One page of the companies, newest first

`GET /api/organizations/{organization_id}/companies/`

- Operation id: `organizations_companies_list`
- Permission: `organization.read`

One page of the companies, newest first.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `limit` | query | `integer` | no | Number of results to return per page. |
| `organization_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `PaginatedCompanyList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Company` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

## payroll

### One page of the pay runs, newest month first, with their totals and the net pay not paid yet

`GET /api/companies/{company_id}/payroll/pay-runs/`

- Operation id: `companies_payroll_pay_runs_list`
- Permission: `books.read`

One page of the pay runs, newest month first, with their totals and the net pay not paid yet.

A client sees the posted runs; firm staff also the drafts and the approved ones.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `cursor` | query | `string` | no | The pagination cursor value. |
| `limit` | query | `integer` | no | Number of results to return per page. |

**Response 200** (`application/json`) `PaginatedPayRunList`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of PayRun` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `payroll_disabled`: payroll is off on this server. |

### One pay run with every employee: the inputs, the gross and the net, the net not paid yet, the payments

`GET /api/companies/{company_id}/payroll/pay-runs/{pay_run_id}/`

- Operation id: `companies_payroll_pay_runs_retrieve`
- Permission: `books.read`

One pay run with every employee: the inputs, the gross and the net, the net not paid yet, the payments.

**Parameters**

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `company_id` | path | `string` | yes |   |
| `pay_run_id` | path | `string` | yes |   |

**Response 200** (`application/json`) `PayRunDetail`

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `month` | `string` | yes | YYYY-MM |
| `payday` | `string (date)` | yes |   |
| `status` | `"draft" \| "approved" \| "posting" \| "posted"` | yes | * `draft` - Draft * `approved` - Approved * `posting` - Posting * `posted` - Posted |
| `currency` | `string` | yes |   |
| `employee_count` | `integer` | yes |   |
| `gross_minor` | `integer \| null` | yes |   |
| `net_minor` | `integer \| null` | yes |   |
| `withheld_minor` | `integer \| null` | yes |   |
| `employer_tax_minor` | `integer \| null` | yes |   |
| `expense_minor` | `integer \| null` | yes |   |
| `open_net_minor` | `integer \| null` | yes | Posted: the net pay not paid yet. |
| `calculation_error` | `string` | yes | A draft: why the calculation of the books failed. |
| `pay_run_id` | `string \| null` | yes | Posted: the pay run in the books. |
| `approved_at` | `string (date-time) \| null` | yes |   |
| `posted_at` | `string (date-time) \| null` | yes |   |
| `employees` | `array of PayRunEmployee` | yes |   |

**Errors**

| Status | Description |
| --- | --- |
| 409 | `payroll_disabled`: payroll is off on this server. |

## Schemas

The objects that the operations above take and return.

### Absence

A holiday or a sick leave.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `kind` | `"holiday" \| "sick_leave"` | yes | * `holiday` - Holiday * `sick_leave` - Sick leave |
| `start_date` | `string (date)` | yes |   |
| `end_date` | `string (date)` | yes |   |
| `note` | `string` | yes |   |

### AbsenceKindEnum

* `holiday` - Holiday
* `sick_leave` - Sick leave

One of: `"holiday"`, `"sick_leave"`.

### BasicExemptionEnum

* `none` - No application
* `full` - The whole exemption
* `partial` - A part of the exemption

One of: `"none"`, `"full"`, `"partial"`.

### BlankEnum

One of: `""`.

### BooksAccount

An account of the chart.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `code` | `string` | yes |   |
| `name` | `string` | yes |   |
| `name_en` | `string \| null` | yes |   |
| `type` | `"asset" \| "liability" \| "equity" \| "income" \| "expense"` | yes | * `asset` - asset * `liability` - liability * `equity` - equity * `income` - income * `expense` - expense |
| `normal_side` | `"debit" \| "credit"` | yes | * `debit` - debit * `credit` - credit |
| `parent_code` | `string \| null` | yes |   |
| `currency` | `string \| null` | yes | An account kept in one currency only, or null. |
| `control_kind` | `"payable" \| "receivable" \| "suspense_payable" \| "suspense_receivable" \| "bank" \| "transit" \| "vat" \| NullEnum` | yes |   |
| `requires_party` | `boolean` | yes |   |
| `is_open_item` | `boolean` | yes |   |
| `source` | `"seed" \| "manual"` | yes | * `seed` - seed * `manual` - manual |
| `active` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `fixed_asset_class` | `"tangible" \| "intangible" \| "under_construction" \| "investment_property" \| "prepayment" \| NullEnum` | yes | The fixed asset class of the account, or null: a purchase line posted here buys a fixed asset. * `tangible` - tangible * `intangible` - intangible * `under_construction` - under_construction * `investment_property` - investment_property * `prepayment` - prepayment |

### BooksAccountFixedAssetClassEnum

* `tangible` - tangible
* `intangible` - intangible
* `under_construction` - under_construction
* `investment_property` - investment_property
* `prepayment` - prepayment

One of: `"tangible"`, `"intangible"`, `"under_construction"`, `"investment_property"`, `"prepayment"`.

### BooksAccountPage

One page of BooksAccount items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksAccount` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksAccountSourceEnum

* `seed` - seed
* `manual` - manual

One of: `"seed"`, `"manual"`.

### BooksAccountTypeEnum

* `asset` - asset
* `liability` - liability
* `equity` - equity
* `income` - income
* `expense` - expense

One of: `"asset"`, `"liability"`, `"equity"`, `"income"`, `"expense"`.

### BooksAgingBucketEnum

* `no_due_date` - no_due_date
* `not_due` - not_due
* `1_30` - 1_30
* `31_60` - 31_60
* `61_90` - 61_90
* `over_90` - over_90

One of: `"no_due_date"`, `"not_due"`, `"1_30"`, `"31_60"`, `"61_90"`, `"over_90"`.

### BooksAllocation

An allocation between an open item and its counter line.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `kind` | `"payment" \| "refund" \| "credit_offset" \| "prepayment_apply"` | yes | * `payment` - payment * `refund` - refund * `credit_offset` - credit_offset * `prepayment_apply` - prepayment_apply |
| `state` | `"active" \| "reversed"` | yes | * `active` - active * `reversed` - reversed |
| `item_line_id` | `string` | yes |   |
| `counter_line_id` | `string` | yes |   |
| `item_currency` | `string` | yes |   |
| `item_minor` | `integer` | yes |   |
| `counter_currency` | `string` | yes |   |
| `counter_minor` | `integer` | yes |   |
| `effective_date` | `string (date)` | yes |   |
| `entry_id` | `string \| null` | yes |   |
| `origin` | `string` | yes |   |

### BooksAllocationKindEnum

* `payment` - payment
* `refund` - refund
* `credit_offset` - credit_offset
* `prepayment_apply` - prepayment_apply

One of: `"payment"`, `"refund"`, `"credit_offset"`, `"prepayment_apply"`.

### BooksAllocationStateEnum

* `active` - active
* `reversed` - reversed

One of: `"active"`, `"reversed"`.

### BooksBalanceSheet

The balance sheet at a date, in the base currency.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `schema` | `BooksReportSchema` | yes | The reporting schema a statement was drawn from. |
| `currency` | `string` | yes |   |
| `compare_date` | `string (date) \| null` | yes |   |
| `simplified` | `boolean` | yes |   |
| `rows` | `array of BooksStatementRow` | yes |   |
| `total_assets_minor` | `integer` | yes |   |
| `total_liabilities_and_equity_minor` | `integer` | yes |   |
| `balanced` | `boolean` | yes | Total assets equal total liabilities and equity. |
| `compare_balanced` | `boolean \| null` | yes | The same at the comparison date; null without one. |
| `unmapped_accounts` | `array of string` | yes | The codes of accounts with a balance and no line of the scheme. |
| `date` | `string (date)` | yes |   |

### BooksBankAccount

A bank feed and its ledger account.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `provider` | `string` | yes |   |
| `label` | `string` | yes |   |
| `iban` | `string \| null` | yes |   |
| `bic` | `string \| null` | yes |   |
| `currency` | `string` | yes |   |
| `account_id` | `string` | yes | The ledger account of the feed. |
| `account_code` | `string` | yes |   |
| `is_debtor` | `boolean` | yes |   |
| `active` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `external_account_id` | `string \| null` | yes | A payment provider feed: the account at the provider (`acct_…`). |
| `livemode` | `boolean \| null` | yes | A payment provider feed: live (true) or test (false) data. |
| `fee_accrual_account_code` | `string \| null` | yes | A payment provider feed: the account its fees accrue on. |
| `dispute_account_code` | `string \| null` | yes | A payment provider feed: the account of disputed payments. |
| `reserve_account_code` | `string \| null` | yes | A payment provider feed: the account of funds the provider holds back. |
| `customer_party_id` | `string \| null` | yes | A payment provider feed: the pooled customer party of its receipts. |
| `transaction_count` | `integer` | yes |   |
| `last_booking_date` | `string (date) \| null` | yes |   |
| `ledger_balance_minor` | `integer` | yes | The balance of the ledger account in the feed currency. |
| `bank_balance_minor` | `integer \| null` | yes | The tie-out of verify: the latest closing balance a statement of the account printed (a bank feed sync or a statement file); null when none printed one. |
| `bank_balance_on` | `string (date) \| null` | yes | The day `bank_balance_minor` is valid for (the end of that day). |
| `ledger_balance_on_bank_date_minor` | `integer \| null` | yes | The balance of the ledger account at the end of `bank_balance_on`; null without a bank balance. |
| `bank_difference_minor` | `integer \| null` | yes | The ledger balance less the bank balance on `bank_balance_on`: not 0 when an opening balance or older lines are missing from the books; null without a bank balance. |

### BooksBankAccountPage

One page of BooksBankAccount items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksBankAccount` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksBankDirectionEnum

* `in` - in
* `out` - out

One of: `"in"`, `"out"`.

### BooksBankTransaction

A bank transaction with its settlement status, derived on read.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `bank_account_id` | `string` | yes |   |
| `bank_account_label` | `string` | yes |   |
| `currency` | `string` | yes |   |
| `statement_id` | `string \| null` | yes |   |
| `external_id` | `string \| null` | yes |   |
| `booking_date` | `string (date)` | yes |   |
| `value_date` | `string (date) \| null` | yes |   |
| `direction` | `"in" \| "out"` | yes | * `in` - in * `out` - out |
| `method` | `string \| null` | yes |   |
| `amount_minor` | `integer` | yes |   |
| `fee_minor` | `integer` | yes |   |
| `total_minor` | `integer` | yes | Signed: money out is negative. |
| `orig_currency` | `string \| null` | yes |   |
| `orig_minor` | `integer \| null` | yes | The amount in `orig_currency`. |
| `bank_rate` | `string \| null` | yes | The bank's exchange rate, a decimal string. |
| `balance_after_minor` | `integer \| null` | yes |   |
| `counterparty_name` | `string \| null` | yes |   |
| `counterparty_account` | `string \| null` | yes |   |
| `counterparty_bic` | `string \| null` | yes |   |
| `description` | `string \| null` | yes |   |
| `reference` | `string \| null` | yes |   |
| `card_last4` | `string \| null` | yes |   |
| `mcc` | `string \| null` | yes |   |
| `is_internal` | `boolean` | yes |   |
| `party_id` | `string \| null` | yes |   |
| `party_name` | `string \| null` | yes |   |
| `party_source` | `"alias" \| "human" \| NullEnum` | yes | How the party was set. * `alias` - alias * `human` - human |
| `created_at` | `string (date-time)` | yes |   |
| `suspense_residual_minor` | `integer \| null` | yes | The unsettled part of the suspense line; 0 once a judgement (an exemption, a money-in class) clears it; null without one. |
| `status` | `"unmatched" \| "part_matched" \| "matched" \| "exempted" \| "classified" \| "transfer_matched" \| "transfer_unmatched" \| "posted"` | yes | * `unmatched` - unmatched * `part_matched` - part_matched * `matched` - matched * `exempted` - exempted * `classified` - classified * `transfer_matched` - transfer_matched * `transfer_unmatched` - transfer_unmatched * `posted` - posted |
| `has_document` | `boolean` | yes | True when an uploaded file explains the transaction. |
| `file_ids` | `array of string` | yes | The sqids of the uploaded files that explain it (`files/{file_id}/`). |

### BooksBankTransactionDetail

A bank transaction with its source row, entries, allocations and judgements.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `bank_account_id` | `string` | yes |   |
| `bank_account_label` | `string` | yes |   |
| `currency` | `string` | yes |   |
| `statement_id` | `string \| null` | yes |   |
| `external_id` | `string \| null` | yes |   |
| `booking_date` | `string (date)` | yes |   |
| `value_date` | `string (date) \| null` | yes |   |
| `direction` | `"in" \| "out"` | yes | * `in` - in * `out` - out |
| `method` | `string \| null` | yes |   |
| `amount_minor` | `integer` | yes |   |
| `fee_minor` | `integer` | yes |   |
| `total_minor` | `integer` | yes | Signed: money out is negative. |
| `orig_currency` | `string \| null` | yes |   |
| `orig_minor` | `integer \| null` | yes | The amount in `orig_currency`. |
| `bank_rate` | `string \| null` | yes | The bank's exchange rate, a decimal string. |
| `balance_after_minor` | `integer \| null` | yes |   |
| `counterparty_name` | `string \| null` | yes |   |
| `counterparty_account` | `string \| null` | yes |   |
| `counterparty_bic` | `string \| null` | yes |   |
| `description` | `string \| null` | yes |   |
| `reference` | `string \| null` | yes |   |
| `card_last4` | `string \| null` | yes |   |
| `mcc` | `string \| null` | yes |   |
| `is_internal` | `boolean` | yes |   |
| `party_id` | `string \| null` | yes |   |
| `party_name` | `string \| null` | yes |   |
| `party_source` | `"alias" \| "human" \| NullEnum` | yes | How the party was set. * `alias` - alias * `human` - human |
| `created_at` | `string (date-time)` | yes |   |
| `suspense_residual_minor` | `integer \| null` | yes | The unsettled part of the suspense line; 0 once a judgement (an exemption, a money-in class) clears it; null without one. |
| `status` | `"unmatched" \| "part_matched" \| "matched" \| "exempted" \| "classified" \| "transfer_matched" \| "transfer_unmatched" \| "posted"` | yes | * `unmatched` - unmatched * `part_matched` - part_matched * `matched` - matched * `exempted` - exempted * `classified` - classified * `transfer_matched` - transfer_matched * `transfer_unmatched` - transfer_unmatched * `posted` - posted |
| `has_document` | `boolean` | yes | True when an uploaded file explains the transaction. |
| `file_ids` | `array of string` | yes | The sqids of the uploaded files that explain it (`files/{file_id}/`). |
| `raw` | `any` | yes | The source row as the statement parser stored it. |
| `entries` | `array of BooksBankTransactionEntry` | yes |   |
| `allocations` | `array of BooksAllocation` | yes |   |
| `exemption` | `BooksExemption \| null` | yes |   |
| `money_in` | `BooksMoneyIn \| null` | yes |   |
| `transfer_match` | `BooksTransferMatch \| null` | yes |   |

### BooksBankTransactionEntry

A journal entry posted from a bank transaction.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `journal` | `"purchases" \| "sales" \| "bank" \| "general" \| "opening" \| "closing"` | yes | * `purchases` - purchases * `sales` - sales * `bank` - bank * `general` - general * `opening` - opening * `closing` - closing |
| `entry_no` | `integer` | yes |   |
| `economic_date` | `string (date)` | yes |   |
| `source_kind` | `"invoice_revision" \| "bank_transaction" \| "allocation" \| "transaction_exemption" \| "transaction_money_in" \| "accounting_event" \| "vat_return"` | yes | * `invoice_revision` - invoice_revision * `bank_transaction` - bank_transaction * `allocation` - allocation * `transaction_exemption` - transaction_exemption * `transaction_money_in` - transaction_money_in * `accounting_event` - accounting_event * `vat_return` - vat_return |
| `source_role` | `"primary" \| "reversal" \| "replacement"` | yes | * `primary` - primary * `reversal` - reversal * `replacement` - replacement |
| `state` | `"posted" \| "reversed"` | yes | * `posted` - posted * `reversed` - reversed |

### BooksBankTransactionPage

One page of BooksBankTransaction items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksBankTransaction` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksBankTransactionStatusEnum

* `unmatched` - unmatched
* `part_matched` - part_matched
* `matched` - matched
* `exempted` - exempted
* `classified` - classified
* `transfer_matched` - transfer_matched
* `transfer_unmatched` - transfer_unmatched
* `posted` - posted

One of: `"unmatched"`, `"part_matched"`, `"matched"`, `"exempted"`, `"classified"`, `"transfer_matched"`, `"transfer_unmatched"`, `"posted"`.

### BooksControlKindEnum

* `payable` - payable
* `receivable` - receivable
* `suspense_payable` - suspense_payable
* `suspense_receivable` - suspense_receivable
* `bank` - bank
* `transit` - transit
* `vat` - vat

One of: `"payable"`, `"receivable"`, `"suspense_payable"`, `"suspense_receivable"`, `"bank"`, `"transit"`, `"vat"`.

### BooksDimension

A dimension axis with all its values.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `code` | `string` | yes |   |
| `name` | `string` | yes |   |
| `kind` | `"project" \| "grant" \| "client" \| "department" \| "other"` | yes | * `project` - project * `grant` - grant * `client` - client * `department` - department * `other` - other |
| `basis` | `string` | yes | `net` or `cost`. |
| `active` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `values` | `array of BooksDimensionValue` | yes |   |

### BooksDimensionKindEnum

* `project` - project
* `grant` - grant
* `client` - client
* `department` - department
* `other` - other

One of: `"project"`, `"grant"`, `"client"`, `"department"`, `"other"`.

### BooksDimensionPage

One page of BooksDimension items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksDimension` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksDimensionValue

A value of a dimension.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `code` | `string` | yes |   |
| `name` | `string` | yes |   |
| `valid_from` | `string (date) \| null` | yes |   |
| `valid_to` | `string (date) \| null` | yes |   |
| `active` | `boolean` | yes |   |

### BooksDocument

A document record of the books. The file bytes belong to the `documents` app.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `sha256` | `string` | yes |   |
| `legacy_sha1` | `string \| null` | yes |   |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `filename` | `string` | yes |   |
| `media_type` | `string \| null` | yes |   |
| `size_bytes` | `integer \| null` | yes |   |
| `storage_ref` | `string \| null` | yes | The sqid of the Django document that holds the file. |
| `received_on` | `string (date) \| null` | yes |   |
| `retention_until` | `string (date) \| null` | yes |   |
| `legal_hold` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `referenced` | `boolean` | yes | True when the books refer to the document (an invoice, a statement, an event, a return). |
| `file_id` | `string \| null` | yes | The sqid of the stored file (`files/{file_id}/`), or null when none is stored. |
| `download_url` | `string \| null` | yes | The API path that gives a short-lived URL of the bytes (`files/{file_id}/download/`), or null. |

### BooksDocumentDetail

A document with everything in the books that refers to it.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `sha256` | `string` | yes |   |
| `legacy_sha1` | `string \| null` | yes |   |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `filename` | `string` | yes |   |
| `media_type` | `string \| null` | yes |   |
| `size_bytes` | `integer \| null` | yes |   |
| `storage_ref` | `string \| null` | yes | The sqid of the Django document that holds the file. |
| `received_on` | `string (date) \| null` | yes |   |
| `retention_until` | `string (date) \| null` | yes |   |
| `legal_hold` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `referenced` | `boolean` | yes | True when the books refer to the document (an invoice, a statement, an event, a return). |
| `file_id` | `string \| null` | yes | The sqid of the stored file (`files/{file_id}/`), or null when none is stored. |
| `download_url` | `string \| null` | yes | The API path that gives a short-lived URL of the bytes (`files/{file_id}/download/`), or null. |
| `invoices` | `array of BooksDocumentInvoice` | yes |   |
| `bank_statements` | `array of BooksDocumentStatement` | yes |   |
| `accounting_events` | `array of BooksDocumentEvent` | yes |   |
| `vat_returns` | `array of BooksDocumentVatReturn` | yes |   |

### BooksDocumentEvent

An accounting event that refers to a document.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `event_id` | `string` | yes |   |
| `kind` | `string` | yes |   |
| `economic_date` | `string (date)` | yes |   |

### BooksDocumentInvoice

An invoice revision that refers to a document.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `invoice_id` | `string` | yes |   |
| `revision_id` | `string` | yes |   |
| `revision_no` | `integer` | yes |   |
| `revision_state` | `string` | yes |   |
| `role` | `string` | yes |   |

### BooksDocumentKindEnum

* `invoice` - invoice
* `receipt` - receipt
* `credit_note` - credit_note
* `statement` - statement
* `contract` - contract
* `other` - other

One of: `"invoice"`, `"receipt"`, `"credit_note"`, `"statement"`, `"contract"`, `"other"`.

### BooksDocumentPage

One page of BooksDocument items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksDocument` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksDocumentStatement

A bank statement that refers to a document.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `statement_id` | `string` | yes |   |
| `bank_account_id` | `string` | yes |   |

### BooksDocumentVatReturn

A VAT return whose response is a document.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `return_id` | `string` | yes |   |
| `form` | `string` | yes |   |
| `period_from` | `string (date)` | yes |   |
| `revision_no` | `integer` | yes |   |

### BooksEntrySourceKindEnum

* `invoice_revision` - invoice_revision
* `bank_transaction` - bank_transaction
* `allocation` - allocation
* `transaction_exemption` - transaction_exemption
* `transaction_money_in` - transaction_money_in
* `accounting_event` - accounting_event
* `vat_return` - vat_return

One of: `"invoice_revision"`, `"bank_transaction"`, `"allocation"`, `"transaction_exemption"`, `"transaction_money_in"`, `"accounting_event"`, `"vat_return"`.

### BooksEntrySourceRoleEnum

* `primary` - primary
* `reversal` - reversal
* `replacement` - replacement

One of: `"primary"`, `"reversal"`, `"replacement"`.

### BooksEntryStateEnum

* `posted` - posted
* `reversed` - reversed

One of: `"posted"`, `"reversed"`.

### BooksExemption

The exemption that judges a bank transaction.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `counter_role` | `"transfer_transit" \| "supplier_prepayment" \| "customer_prepayment" \| "vat_input" \| "vat_input_rc" \| "vat_output" \| "vat_output_rc" \| "vat_payable" \| "vat_non_deductible" \| "tax_receivable" \| "expense_default" \| "software_expense" \| "hosting_expense" \| "prof_fees" \| "travel_expense" \| "bank_charges" \| "income_default" \| "interest_income" \| "interest_expense" \| "fx_gain" \| "fx_loss" \| "rounding" \| "payroll_expense" \| "payroll_liability" \| "payroll_tax" \| "grant_liability" \| "grant_income" \| "loan_payable" \| "loan_receivable" \| "owner_capital" \| "owner_drawings" \| "accrued_expense" \| "prepaid_expense" \| "deferred_income" \| "opening_balance" \| "retained_earnings" \| "current_year_result" \| "discount_received" \| "discount_allowed" \| "writeoff" \| "bad_debt" \| "dividend_payable" \| "distribution_tax_expense" \| "distribution_tax_liability" \| "share_capital" \| "legal_reserve"` | yes | * `transfer_transit` - transfer_transit * `supplier_prepayment` - supplier_prepayment * `customer_prepayment` - customer_prepayment * `vat_input` - vat_input * `vat_input_rc` - vat_input_rc * `vat_output` - vat_output * `vat_output_rc` - vat_output_rc * `vat_payable` - vat_payable * `vat_non_deductible` - vat_non_deductible * `tax_receivable` - tax_receivable * `expense_default` - expense_default * `software_expense` - software_expense * `hosting_expense` - hosting_expense * `prof_fees` - prof_fees * `travel_expense` - travel_expense * `bank_charges` - bank_charges * `income_default` - income_default * `interest_income` - interest_income * `interest_expense` - interest_expense * `fx_gain` - fx_gain * `fx_loss` - fx_loss * `rounding` - rounding * `payroll_expense` - payroll_expense * `payroll_liability` - payroll_liability * `payroll_tax` - payroll_tax * `grant_liability` - grant_liability * `grant_income` - grant_income * `loan_payable` - loan_payable * `loan_receivable` - loan_receivable * `owner_capital` - owner_capital * `owner_drawings` - owner_drawings * `accrued_expense` - accrued_expense * `prepaid_expense` - prepaid_expense * `deferred_income` - deferred_income * `opening_balance` - opening_balance * `retained_earnings` - retained_earnings * `current_year_result` - current_year_result * `discount_received` - discount_received * `discount_allowed` - discount_allowed * `writeoff` - writeoff * `bad_debt` - bad_debt * `dividend_payable` - dividend_payable * `distribution_tax_expense` - distribution_tax_expense * `distribution_tax_liability` - distribution_tax_liability * `share_capital` - share_capital * `legal_reserve` - legal_reserve |
| `reason` | `string` | yes |   |
| `created_at` | `string (date-time)` | yes |   |

### BooksExemptionRoleEnum

* `transfer_transit` - transfer_transit
* `supplier_prepayment` - supplier_prepayment
* `customer_prepayment` - customer_prepayment
* `vat_input` - vat_input
* `vat_input_rc` - vat_input_rc
* `vat_output` - vat_output
* `vat_output_rc` - vat_output_rc
* `vat_payable` - vat_payable
* `vat_non_deductible` - vat_non_deductible
* `tax_receivable` - tax_receivable
* `expense_default` - expense_default
* `software_expense` - software_expense
* `hosting_expense` - hosting_expense
* `prof_fees` - prof_fees
* `travel_expense` - travel_expense
* `bank_charges` - bank_charges
* `income_default` - income_default
* `interest_income` - interest_income
* `interest_expense` - interest_expense
* `fx_gain` - fx_gain
* `fx_loss` - fx_loss
* `rounding` - rounding
* `payroll_expense` - payroll_expense
* `payroll_liability` - payroll_liability
* `payroll_tax` - payroll_tax
* `grant_liability` - grant_liability
* `grant_income` - grant_income
* `loan_payable` - loan_payable
* `loan_receivable` - loan_receivable
* `owner_capital` - owner_capital
* `owner_drawings` - owner_drawings
* `accrued_expense` - accrued_expense
* `prepaid_expense` - prepaid_expense
* `deferred_income` - deferred_income
* `opening_balance` - opening_balance
* `retained_earnings` - retained_earnings
* `current_year_result` - current_year_result
* `discount_received` - discount_received
* `discount_allowed` - discount_allowed
* `writeoff` - writeoff
* `bad_debt` - bad_debt
* `dividend_payable` - dividend_payable
* `distribution_tax_expense` - distribution_tax_expense
* `distribution_tax_liability` - distribution_tax_liability
* `share_capital` - share_capital
* `legal_reserve` - legal_reserve

One of: `"transfer_transit"`, `"supplier_prepayment"`, `"customer_prepayment"`, `"vat_input"`, `"vat_input_rc"`, `"vat_output"`, `"vat_output_rc"`, `"vat_payable"`, `"vat_non_deductible"`, `"tax_receivable"`, `"expense_default"`, `"software_expense"`, `"hosting_expense"`, `"prof_fees"`, `"travel_expense"`, `"bank_charges"`, `"income_default"`, `"interest_income"`, `"interest_expense"`, `"fx_gain"`, `"fx_loss"`, `"rounding"`, `"payroll_expense"`, `"payroll_liability"`, `"payroll_tax"`, `"grant_liability"`, `"grant_income"`, `"loan_payable"`, `"loan_receivable"`, `"owner_capital"`, `"owner_drawings"`, `"accrued_expense"`, `"prepaid_expense"`, `"deferred_income"`, `"opening_balance"`, `"retained_earnings"`, `"current_year_result"`, `"discount_received"`, `"discount_allowed"`, `"writeoff"`, `"bad_debt"`, `"dividend_payable"`, `"distribution_tax_expense"`, `"distribution_tax_liability"`, `"share_capital"`, `"legal_reserve"`.

### BooksFiscalYearStateEnum

* `open` - open
* `closing` - closing
* `closed` - closed

One of: `"open"`, `"closing"`, `"closed"`.

### BooksFixedAssetLinkEnum

* `acquisition` - acquisition
* `improvement` - improvement
* `disposal_cost` - disposal_cost
* `disposal` - disposal

One of: `"acquisition"`, `"improvement"`, `"disposal_cost"`, `"disposal"`.

### BooksGeneralLedger

The general ledger, one account after the other.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `accounts` | `array of BooksLedgerAccount` | yes |   |

### BooksIncomeStatement

The income statement of a period, in the base currency.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `schema` | `BooksReportSchema` | yes | The reporting schema a statement was drawn from. |
| `currency` | `string` | yes |   |
| `compare_from` | `string (date) \| null` | yes |   |
| `compare_to` | `string (date) \| null` | yes |   |
| `simplified` | `boolean` | yes |   |
| `rows` | `array of BooksStatementRow` | yes |   |
| `result_minor` | `integer` | yes | The profit (positive) or the loss (negative) of the period. |
| `compare_result_minor` | `integer \| null` | yes | The same for the comparison period; null without one. |
| `unmapped_accounts` | `array of string` | yes | The codes of accounts with a balance and no line of the scheme. |
| `from` | `string (date)` | yes |   |
| `to` | `string (date)` | yes |   |

### BooksInvoice

An invoice with the header facts of its current revision.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `direction` | `"purchase" \| "sales"` | yes | * `purchase` - purchase * `sales` - sales |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "prepayment"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `prepayment` - prepayment |
| `sign` | `integer` | yes | 1, or -1 for a credit note. |
| `state` | `"recorded" \| "issued" \| "posted" \| "cancelled" \| "void"` | yes | * `recorded` - recorded * `issued` - issued * `posted` - posted * `cancelled` - cancelled * `void` - void |
| `number` | `string \| null` | yes |   |
| `party_id` | `string` | yes |   |
| `party_name` | `string` | yes |   |
| `corrects_invoice_id` | `string \| null` | yes | The invoice a credit note corrects. |
| `origin` | `string` | yes | Who created it (`human`, `import`, ...). |
| `issued_at` | `string (date-time) \| null` | yes |   |
| `cancelled_at` | `string (date-time) \| null` | yes |   |
| `cancel_reason` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `reference_number` | `string \| null` | yes | An issued sales invoice: its Estonian reference number (viitenumber), the 7-3-1 check digit last. Null for every other invoice. |
| `external_source` | `string \| null` | yes | An imported sales invoice: the source of its external number series (`stripe`, `manual`, ...). Null for every other invoice. |
| `revision_id` | `string` | yes | The current revision. |
| `revision_no` | `integer` | yes |   |
| `invoice_date` | `string (date)` | yes |   |
| `supply_date` | `string (date) \| null` | yes |   |
| `due_date` | `string (date) \| null` | yes |   |
| `currency` | `string` | yes |   |
| `net_minor` | `integer` | yes |   |
| `tax_minor` | `integer` | yes |   |
| `gross_minor` | `integer` | yes |   |
| `prepaid_minor` | `integer` | yes |   |
| `rounding_minor` | `integer` | yes |   |
| `amount_due_minor` | `integer` | yes |   |
| `base_gross_minor` | `integer \| null` | yes | The gross amount in the base currency; null until the rate is known. |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `needs_review` | `boolean` | yes |   |
| `review_note` | `string \| null` | yes |   |
| `open_minor` | `integer \| null` | yes | What is still open of the posted invoice, in its currency: 0 when settled; null while not posted. |
| `settlement_state` | `"unposted" \| "unpaid" \| "part_paid" \| "paid" \| "overdue"` | yes | `unposted`, `unpaid`, `part_paid`, `paid`, or `overdue`: unpaid or part paid, due before today. |
| `posted_at` | `string (date-time) \| null` | yes | When the current revision was posted to the ledger; null while not posted. |

### BooksInvoiceAllocation

An active allocation that settles a line of the invoice: a payment, a refund, a credit note.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `kind` | `"payment" \| "refund" \| "credit_offset" \| "prepayment_apply"` | yes | * `payment` - payment * `refund` - refund * `credit_offset` - credit_offset * `prepayment_apply` - prepayment_apply |
| `origin` | `string` | yes | Who allocated it: `human`, `matcher`, `import` or `migration`. |
| `item_currency` | `string` | yes |   |
| `item_minor` | `integer` | yes |   |
| `counter_currency` | `string` | yes |   |
| `counter_minor` | `integer` | yes |   |
| `effective_date` | `string (date)` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `bank_transaction_id` | `string \| null` | yes | The bank transaction of the other side; null when the other side is not a bank line (a credit note). |

### BooksInvoiceBaseVat

The VAT of a foreign-currency invoice in the base currency (KMS § 37 (7) p 10, EE-VAT-026).

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `currency` | `string` | yes |   |
| `tax_minor` | `integer` | yes | The VAT in minor units of the base currency. |
| `rates` | `array of BooksInvoiceBaseVatRate` | yes |   |
| `rate` | `BooksInvoiceBaseVatExchangeRate \| null` | yes |   |
| `frozen` | `boolean` | yes | True once the issue froze the rate; a draft shows the rate it would take today. |

### BooksInvoiceBaseVatExchangeRate

The exchange rate the VAT in the base currency was converted at.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `value` | `string` | yes | A decimal string: how many units of `quote` one unit of `base` buys. |
| `base` | `string` | yes |   |
| `quote` | `string` | yes |   |
| `date` | `string (date)` | yes |   |
| `rate_source` | `string` | yes | `ecb`, `market`, `bank` or `manual`. |

### BooksInvoiceBaseVatRate

The VAT of one rate, in the base currency.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `vat_rate_bps` | `integer` | yes | The VAT rate in basis points. |
| `tax_minor` | `integer` | yes | The VAT of the rate in minor units of the base currency. |

### BooksInvoiceDetail

An invoice with its current revision, its history, its entries and its settlement.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `direction` | `"purchase" \| "sales"` | yes | * `purchase` - purchase * `sales` - sales |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "prepayment"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `prepayment` - prepayment |
| `sign` | `integer` | yes | 1, or -1 for a credit note. |
| `state` | `"recorded" \| "issued" \| "posted" \| "cancelled" \| "void"` | yes | * `recorded` - recorded * `issued` - issued * `posted` - posted * `cancelled` - cancelled * `void` - void |
| `number` | `string \| null` | yes |   |
| `party_id` | `string` | yes |   |
| `party_name` | `string` | yes |   |
| `corrects_invoice_id` | `string \| null` | yes | The invoice a credit note corrects. |
| `origin` | `string` | yes | Who created it (`human`, `import`, ...). |
| `issued_at` | `string (date-time) \| null` | yes |   |
| `cancelled_at` | `string (date-time) \| null` | yes |   |
| `cancel_reason` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `reference_number` | `string \| null` | yes | An issued sales invoice: its Estonian reference number (viitenumber), the 7-3-1 check digit last. Null for every other invoice. |
| `external_source` | `string \| null` | yes | An imported sales invoice: the source of its external number series (`stripe`, `manual`, ...). Null for every other invoice. |
| `revision_id` | `string` | yes | The current revision. |
| `revision_no` | `integer` | yes |   |
| `invoice_date` | `string (date)` | yes |   |
| `supply_date` | `string (date) \| null` | yes |   |
| `due_date` | `string (date) \| null` | yes |   |
| `currency` | `string` | yes |   |
| `net_minor` | `integer` | yes |   |
| `tax_minor` | `integer` | yes |   |
| `gross_minor` | `integer` | yes |   |
| `prepaid_minor` | `integer` | yes |   |
| `rounding_minor` | `integer` | yes |   |
| `amount_due_minor` | `integer` | yes |   |
| `base_gross_minor` | `integer \| null` | yes | The gross amount in the base currency; null until the rate is known. |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `needs_review` | `boolean` | yes |   |
| `review_note` | `string \| null` | yes |   |
| `open_minor` | `integer \| null` | yes | What is still open of the posted invoice, in its currency: 0 when settled; null while not posted. |
| `settlement_state` | `"unposted" \| "unpaid" \| "part_paid" \| "paid" \| "overdue"` | yes | `unposted`, `unpaid`, `part_paid`, `paid`, or `overdue`: unpaid or part paid, due before today. |
| `posted_at` | `string (date-time) \| null` | yes | When the current revision was posted to the ledger; null while not posted. |
| `revision` | `BooksInvoiceRevision` | yes | The current revision of an invoice, with its lines and documents. |
| `revisions` | `array of BooksInvoiceRevisionSummary` | yes |   |
| `entries` | `array of BooksInvoiceEntry` | yes |   |
| `settlement` | `BooksSettlement \| null` | yes |   |
| `allocations` | `array of BooksInvoiceAllocation` | yes |   |

### BooksInvoiceDirectionEnum

* `purchase` - purchase
* `sales` - sales

One of: `"purchase"`, `"sales"`.

### BooksInvoiceDocument

A document attached to an invoice revision.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `document_id` | `string` | yes |   |
| `role` | `string` | yes | `original`, ... |
| `filename` | `string` | yes |   |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `file_id` | `string \| null` | yes | The sqid of the stored file (`files/{file_id}/`), or null when none is stored. |
| `download_url` | `string \| null` | yes | The API path that gives a short-lived URL of the bytes (`files/{file_id}/download/`), or null. |
| `source` | `string \| null` | yes | Where the stored file came from: `email` (the invoice inbox), `upload` (a person), `api` (an API key or an app connected through OAuth), `import` (a migration or a Stripe import), `generated` (made by Oscar) or `other`. More values may come. Null when no file is stored. |

### BooksInvoiceEntry

A journal entry posted from a revision of an invoice.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `revision_id` | `string` | yes |   |
| `journal` | `"purchases" \| "sales" \| "bank" \| "general" \| "opening" \| "closing"` | yes | * `purchases` - purchases * `sales` - sales * `bank` - bank * `general` - general * `opening` - opening * `closing` - closing |
| `entry_no` | `integer` | yes |   |
| `economic_date` | `string (date)` | yes |   |
| `source_role` | `"primary" \| "reversal" \| "replacement"` | yes | * `primary` - primary * `reversal` - reversal * `replacement` - replacement |
| `state` | `"posted" \| "reversed"` | yes | * `posted` - posted * `reversed` - reversed |

### BooksInvoiceKindEnum

* `invoice` - invoice
* `receipt` - receipt
* `credit_note` - credit_note
* `prepayment` - prepayment

One of: `"invoice"`, `"receipt"`, `"credit_note"`, `"prepayment"`.

### BooksInvoiceLine

One line of an invoice revision, in the revision's currency.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `line_no` | `integer` | yes |   |
| `kind` | `string` | yes | `item`, `vat_summary`, ... |
| `description` | `string \| null` | yes |   |
| `quantity` | `string \| null` | yes | A decimal string. |
| `unit` | `string \| null` | yes |   |
| `unit_price_minor` | `integer \| null` | yes | The unit price in whole minor units; null on an item line whose price has a fraction of a minor unit. |
| `unit_price` | `string \| null` | yes | The unit price in major units, a decimal string of at most 6 decimals without trailing zeros (`150.334`); null on a line without a price. |
| `allowance_minor` | `integer` | yes |   |
| `charge_minor` | `integer` | yes |   |
| `net_minor` | `integer` | yes |   |
| `vat_code` | `string` | yes |   |
| `vat_rate_bps` | `integer \| null` | yes | The VAT rate in basis points (2400 is 24 percent). |
| `tax_minor` | `integer` | yes |   |
| `gross_minor` | `integer` | yes |   |
| `account_id` | `string \| null` | yes |   |
| `account_code` | `string \| null` | yes |   |
| `expense_role` | `string \| null` | yes |   |
| `deductible_bps` | `integer \| null` | yes |   |
| `business_use_bps` | `integer \| null` | yes |   |
| `fixed_asset` | `boolean \| null` | yes | A purchase line: whether it buys a fixed asset (KMD row 5.2) as the line set it; null takes it from the account. |
| `fixed_asset_id` | `string \| null` | yes | The asset of the fixed asset register this line buys, improves or sells. |
| `fixed_asset_component_id` | `string \| null` | yes | The component of that asset. |
| `fixed_asset_link` | `"acquisition" \| "improvement" \| "disposal_cost" \| "disposal" \| NullEnum` | yes | `acquisition`, `improvement` or `disposal_cost` on a purchase; `disposal` on a sale. * `acquisition` - acquisition * `improvement` - improvement * `disposal_cost` - disposal_cost * `disposal` - disposal |

### BooksInvoicePage

One page of BooksInvoice items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksInvoice` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksInvoiceRevision

The current revision of an invoice, with its lines and documents.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `revision_no` | `integer` | yes |   |
| `state` | `string` | yes | `current` or `superseded`. |
| `party_id` | `string` | yes |   |
| `party_name_raw` | `string \| null` | yes | The party name as the source gave it. |
| `invoice_date` | `string (date)` | yes |   |
| `supply_date` | `string (date) \| null` | yes |   |
| `due_date` | `string (date) \| null` | yes |   |
| `service_from` | `string (date) \| null` | yes |   |
| `service_to` | `string (date) \| null` | yes |   |
| `currency` | `string` | yes |   |
| `net_minor` | `integer` | yes |   |
| `tax_minor` | `integer` | yes |   |
| `gross_minor` | `integer` | yes |   |
| `prepaid_minor` | `integer` | yes |   |
| `rounding_minor` | `integer` | yes |   |
| `amount_due_minor` | `integer` | yes |   |
| `base_gross_minor` | `integer \| null` | yes |   |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `exchange_rate_id` | `string \| null` | yes |   |
| `fx_rate_source` | `string \| null` | yes |   |
| `vat_code_source` | `string \| null` | yes |   |
| `supplier_vat_number` | `string \| null` | yes |   |
| `buyer_vat_number` | `string \| null` | yes |   |
| `seller_snapshot` | `any` | yes | The seller as the document named it, or null. |
| `buyer_snapshot` | `any` | yes | The buyer as the document named it, or null. |
| `source_payload` | `any` | yes | The payload the invoice was recorded from, or null. |
| `needs_review` | `boolean` | yes |   |
| `review_note` | `string \| null` | yes |   |
| `reason` | `string \| null` | yes |   |
| `customer_note` | `string \| null` | yes | An own sales invoice: the note printed for the customer. |
| `prices_include_vat` | `boolean` | yes | An own sales invoice: the unit prices of the item lines include VAT; the books computed each net. |
| `language` | `string \| null` | yes | An own sales invoice: the language of its document, `et` or `en`; null when unset. |
| `base_vat` | `BooksInvoiceBaseVat \| null` | yes | The VAT in the base currency of a revision in another currency that charges VAT; null otherwise, and for a draft while no rate is known. |
| `created_at` | `string (date-time)` | yes |   |
| `actor_id` | `string` | yes | The core actor who recorded the revision. |
| `command_id` | `string` | yes |   |
| `lines` | `array of BooksInvoiceLine` | yes |   |
| `documents` | `array of BooksInvoiceDocument` | yes |   |

### BooksInvoiceRevisionSummary

One revision in the history of an invoice.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `revision_no` | `integer` | yes |   |
| `state` | `string` | yes |   |
| `invoice_date` | `string (date)` | yes |   |
| `gross_minor` | `integer` | yes | In the currency of that revision. |
| `reason` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |

### BooksInvoiceSettlementStateEnum

One of: `"unposted"`, `"unpaid"`, `"part_paid"`, `"paid"`, `"overdue"`.

### BooksInvoiceStateEnum

* `recorded` - recorded
* `issued` - issued
* `posted` - posted
* `cancelled` - cancelled
* `void` - void

One of: `"recorded"`, `"issued"`, `"posted"`, `"cancelled"`, `"void"`.

### BooksJournalEnum

* `purchases` - purchases
* `sales` - sales
* `bank` - bank
* `general` - general
* `opening` - opening
* `closing` - closing

One of: `"purchases"`, `"sales"`, `"bank"`, `"general"`, `"opening"`, `"closing"`.

### BooksLedgerAccount

One account of the general ledger with its lines.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `account_code` | `string` | yes |   |
| `account_name` | `string` | yes |   |
| `account_name_en` | `string \| null` | yes | The English name of the account; null when it has none. |
| `opening_base_minor` | `integer` | yes |   |
| `closing_base_minor` | `integer` | yes |   |
| `lines` | `array of BooksLedgerLine` | yes |   |

### BooksLedgerLine

One line of the general ledger, with the running balance of its account.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `account_code` | `string` | yes |   |
| `economic_date` | `string (date)` | yes |   |
| `journal` | `"purchases" \| "sales" \| "bank" \| "general" \| "opening" \| "closing"` | yes | * `purchases` - purchases * `sales` - sales * `bank` - bank * `general` - general * `opening` - opening * `closing` - closing |
| `entry_no` | `integer` | yes |   |
| `entry_id` | `string` | yes |   |
| `entry_state` | `"posted" \| "reversed"` | yes | * `posted` - posted * `reversed` - reversed |
| `line_no` | `integer` | yes |   |
| `party_id` | `string \| null` | yes |   |
| `currency` | `string` | yes |   |
| `amount_minor` | `integer` | yes | Signed, debit positive, in `currency`. |
| `base_minor` | `integer` | yes |   |
| `running_base_minor` | `integer` | yes |   |
| `memo` | `string \| null` | yes |   |

### BooksMoneyIn

The money-in classification that judges a bank transaction.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `kind` | `"refund" \| "intercompany" \| "owner" \| "tax_refund" \| "grant" \| "loan"` | yes | * `refund` - refund * `intercompany` - intercompany * `owner` - owner * `tax_refund` - tax_refund * `grant` - grant * `loan` - loan |
| `reason` | `string \| null` | yes |   |
| `refund_invoice_id` | `string \| null` | yes |   |
| `refund_bank_transaction_id` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |

### BooksMoneyInKindEnum

* `refund` - refund
* `intercompany` - intercompany
* `owner` - owner
* `tax_refund` - tax_refund
* `grant` - grant
* `loan` - loan

One of: `"refund"`, `"intercompany"`, `"owner"`, `"tax_refund"`, `"grant"`, `"loan"`.

### BooksNormalSideEnum

* `debit` - debit
* `credit` - credit

One of: `"debit"`, `"credit"`.

### BooksOpenItem

An open-item line with its residual.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `line_id` | `string` | yes |   |
| `entry_id` | `string` | yes |   |
| `account_code` | `string` | yes |   |
| `control_kind` | `"payable" \| "receivable" \| "suspense_payable" \| "suspense_receivable" \| "bank" \| "transit" \| "vat" \| NullEnum` | yes |   |
| `party_id` | `string \| null` | yes |   |
| `party_name` | `string \| null` | yes |   |
| `currency` | `string` | yes |   |
| `side` | `string` | yes | `debit` or `credit`: the side the item sits on. |
| `amount_minor` | `integer` | yes |   |
| `base_minor` | `integer` | yes |   |
| `residual_minor` | `integer` | yes |   |
| `residual_base_minor` | `integer` | yes |   |
| `due_date` | `string (date) \| null` | yes |   |
| `economic_date` | `string (date)` | yes |   |
| `invoice_id` | `string \| null` | yes |   |
| `invoice_number` | `string \| null` | yes | The number of the invoice of the item; null without one, or for a draft. |
| `bank_transaction_id` | `string \| null` | yes |   |
| `days_overdue` | `integer \| null` | yes | Days past the due date at the as-of date; 0 or less when not due; null without one. |
| `aging_bucket` | `"no_due_date" \| "not_due" \| "1_30" \| "31_60" \| "61_90" \| "over_90"` | yes | The aging at the as-of date. * `no_due_date` - no_due_date * `not_due` - not_due * `1_30` - 1_30 * `31_60` - 31_60 * `61_90` - 61_90 * `over_90` - over_90 |

### BooksOpenItems

Every open-item line with a residual, as of a date, with its aging.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `as_of` | `string (date)` | yes |   |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `items` | `array of BooksOpenItem` | yes |   |

### BooksParty

A party: a supplier, a customer, an authority, ...

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `name_key` | `string` | yes | The cleaned matching key of the name. |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | yes | * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `country` | `string \| null` | yes |   |
| `vat_area` | `string \| null` | yes | `domestic`, `eu`, `non_eu`. |
| `vat_area_source` | `string \| null` | yes |   |
| `vat_number` | `string \| null` | yes |   |
| `vies_checked_at` | `string (date-time) \| null` | yes |   |
| `reg_code` | `string \| null` | yes |   |
| `expects_document` | `boolean` | yes |   |
| `is_confirmed` | `boolean` | yes |   |
| `merged_into_id` | `string \| null` | yes | The party this one was merged into. |
| `notes` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `external_key` | `string \| null` | yes | The key of the party in another system, for example a Stripe customer. |
| `private_persons` | `boolean` | yes | The party pools private persons (card buyers): the KMD INF annex leaves it out. |
| `address` | `string \| null` | yes | The postal address printed on an invoice, one or more lines. |
| `email` | `string \| null` | yes | The email address of the party. |
| `phone` | `string \| null` | yes | The phone number of the party. |
| `roles` | `array of "supplier" \| "customer"` | yes | What the party is to the company: `supplier` when its kind is supplier or it has a purchase invoice (or an open purchase draft), `customer` when its kind is customer or it has a sales invoice. Void invoices do not count. Empty for a party of another kind with no invoice. |

### BooksPartyDefaults

The defaults the books apply to a party's invoices.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `expense_role` | `string \| null` | yes |   |
| `vat_code` | `string \| null` | yes |   |
| `currency` | `string \| null` | yes |   |
| `payment_days` | `integer \| null` | yes |   |
| `language` | `"et" \| "en" \| NullEnum` | yes | The language a new own sales invoice to the party starts in; null: no preference. * `et` - et * `en` - en |

### BooksPartyDetail

A party with its defaults.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `name_key` | `string` | yes | The cleaned matching key of the name. |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | yes | * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `country` | `string \| null` | yes |   |
| `vat_area` | `string \| null` | yes | `domestic`, `eu`, `non_eu`. |
| `vat_area_source` | `string \| null` | yes |   |
| `vat_number` | `string \| null` | yes |   |
| `vies_checked_at` | `string (date-time) \| null` | yes |   |
| `reg_code` | `string \| null` | yes |   |
| `expects_document` | `boolean` | yes |   |
| `is_confirmed` | `boolean` | yes |   |
| `merged_into_id` | `string \| null` | yes | The party this one was merged into. |
| `notes` | `string \| null` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `external_key` | `string \| null` | yes | The key of the party in another system, for example a Stripe customer. |
| `private_persons` | `boolean` | yes | The party pools private persons (card buyers): the KMD INF annex leaves it out. |
| `address` | `string \| null` | yes | The postal address printed on an invoice, one or more lines. |
| `email` | `string \| null` | yes | The email address of the party. |
| `phone` | `string \| null` | yes | The phone number of the party. |
| `roles` | `array of "supplier" \| "customer"` | yes | What the party is to the company: `supplier` when its kind is supplier or it has a purchase invoice (or an open purchase draft), `customer` when its kind is customer or it has a sales invoice. Void invoices do not count. Empty for a party of another kind with no invoice. |
| `defaults` | `BooksPartyDefaults \| null` | yes |   |

### BooksPartyKindEnum

* `supplier` - supplier
* `customer` - customer
* `employee` - employee
* `authority` - authority
* `group_company` - group_company
* `other` - other

One of: `"supplier"`, `"customer"`, `"employee"`, `"authority"`, `"group_company"`, `"other"`.

### BooksPartyPage

One page of BooksParty items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksParty` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksPartySourceEnum

* `alias` - alias
* `human` - human

One of: `"alias"`, `"human"`.

### BooksPeriod

An accounting period and its fiscal year.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `fiscal_year_id` | `string` | yes |   |
| `fiscal_year_label` | `string` | yes |   |
| `fiscal_year_state` | `"open" \| "closing" \| "closed"` | yes | * `open` - open * `closing` - closing * `closed` - closed |
| `code` | `string` | yes | `2026-03`. |
| `start_date` | `string (date)` | yes |   |
| `end_date` | `string (date)` | yes |   |
| `state` | `"open" \| "soft_closed" \| "locked"` | yes | * `open` - open * `soft_closed` - soft_closed * `locked` - locked |
| `locked_at` | `string (date-time) \| null` | yes |   |
| `locked_reason` | `string \| null` | yes |   |
| `close_generation` | `integer` | yes |   |

### BooksPeriodPage

One page of BooksPeriod items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksPeriod` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksPeriodStateEnum

* `open` - open
* `soft_closed` - soft_closed
* `locked` - locked

One of: `"open"`, `"soft_closed"`, `"locked"`.

### BooksProblem

An RFC 9457 problem details body (section 11.5).

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `type` | `string` | yes | A URL that names the problem. |
| `title` | `string` | yes |   |
| `status` | `integer` | yes |   |
| `code` | `string` | yes | Stable and machine-readable; for a core error, the core's code. |
| `detail` | `string` | yes |   |
| `errors` | `array of BooksProblemFieldError` | yes |   |

### BooksProblemFieldError

One invalid field of a validation problem.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `field` | `string \| null` | yes | The field or query parameter, dotted for nested fields; null for the whole request. |
| `code` | `string` | yes |   |
| `detail` | `string` | yes |   |

### BooksReportSchema

The reporting schema a statement was drawn from.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `key` | `string` | yes |   |
| `version` | `string` | yes |   |
| `jurisdiction` | `string` | yes | The country of the scheme (`EE`). |
| `kind` | `string` | yes | `balance_sheet` or `income_statement`. |
| `name` | `string` | yes |   |
| `content_hash` | `string` | yes | The SHA-256 of the schema, so a report names the exact scheme it used. |

### BooksReviewStateEnum

* `provisional` - provisional
* `verified` - verified

One of: `"provisional"`, `"verified"`.

### BooksSettlement

How far an invoice is settled. `paid` and `credited` are derived, never stored.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `invoice_id` | `string` | yes |   |
| `number` | `string \| null` | yes |   |
| `direction` | `"purchase" \| "sales"` | yes | * `purchase` - purchase * `sales` - sales |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "prepayment"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `prepayment` - prepayment |
| `state` | `"recorded" \| "issued" \| "posted" \| "cancelled" \| "void"` | yes | * `recorded` - recorded * `issued` - issued * `posted` - posted * `cancelled` - cancelled * `void` - void |
| `party_id` | `string` | yes |   |
| `currency` | `string` | yes |   |
| `gross_minor` | `integer` | yes |   |
| `residual_minor` | `integer \| null` | yes | What is still open; null while the invoice is not posted. |
| `status` | `"open" \| "part_settled" \| "settled" \| "unposted"` | yes | * `open` - open * `part_settled` - part_settled * `settled` - settled * `unposted` - unposted |
| `paid` | `boolean` | yes | Settled to zero through cash-backed allocations. |
| `credited` | `boolean` | yes | A posted credit note names this invoice. |
| `written_off` | `boolean` | yes | Settled with a write-off: settled but not paid. |

### BooksSettlementStatusEnum

* `open` - open
* `part_settled` - part_settled
* `settled` - settled
* `unposted` - unposted

One of: `"open"`, `"part_settled"`, `"settled"`, `"unposted"`.

### BooksStatementAccount

One account inside a line of a statement.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `account_code` | `string` | yes |   |
| `account_name` | `string` | yes |   |
| `account_name_en` | `string \| null` | yes |   |
| `amount_minor` | `integer` | yes | In minor units of the base currency. |
| `compare_minor` | `integer \| null` | yes | The amount at the comparison date or period; null without one. |

### BooksStatementRow

One row of a statement: a heading, a line or a total.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `code` | `string` | yes |   |
| `label` | `string` | yes |   |
| `label_et` | `string \| null` | yes | The Estonian label. |
| `level` | `integer` | yes | The depth of the row, 0 at the top. |
| `kind` | `"heading" \| "line" \| "total"` | yes | `heading` has no amount. * `heading` - heading * `line` - line * `total` - total |
| `amount_minor` | `integer \| null` | yes | In minor units of the base currency; null on a heading. |
| `compare_minor` | `integer \| null` | yes | The amount at the comparison date or period; null without one. |
| `accounts` | `array of BooksStatementAccount` | yes | Empty on a heading, a total and in the simplified view. |

### BooksStatementRowKindEnum

* `heading` - heading
* `line` - line
* `total` - total

One of: `"heading"`, `"line"`, `"total"`.

### BooksTransferMatch

The match of the two legs of an internal transfer.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `out_transaction_id` | `string` | yes |   |
| `in_transaction_id` | `string` | yes |   |
| `residue_base_minor` | `integer \| null` | yes |   |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `accounting_event_id` | `string \| null` | yes |   |

### BooksTrialBalance

The trial balance of a range, in the base currency.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `rows` | `array of BooksTrialBalanceRow` | yes |   |
| `total_debit_base_minor` | `integer` | yes |   |
| `total_credit_base_minor` | `integer` | yes |   |
| `balanced` | `boolean` | yes |   |
| `from` | `string (date) \| null` | yes |   |
| `to` | `string (date) \| null` | yes |   |

### BooksTrialBalanceRow

One account of the trial balance, in the base currency.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `account_code` | `string` | yes |   |
| `account_name` | `string` | yes |   |
| `account_name_en` | `string \| null` | yes | The English name of the account; null when it has none. |
| `account_type` | `"asset" \| "liability" \| "equity" \| "income" \| "expense"` | yes | * `asset` - asset * `liability` - liability * `equity` - equity * `income` - income * `expense` - expense |
| `opening_base_minor` | `integer` | yes |   |
| `debit_base_minor` | `integer` | yes |   |
| `credit_base_minor` | `integer` | yes |   |
| `closing_base_minor` | `integer` | yes |   |

### BooksVatCode

A VAT code with its rates.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `code` | `string` | yes | `EE-SAL-STD`. |
| `name` | `string` | yes | The name in English. |
| `name_et` | `string \| null` | yes | The name in Estonian; null when the code has none (show `name`). |
| `country` | `string` | yes |   |
| `direction` | `"purchase" \| "sales" \| "both"` | yes | * `purchase` - purchase * `sales` - sales * `both` - both |
| `treatment` | `"standard" \| "reduced" \| "zero" \| "exempt" \| "out_of_scope" \| "rc_eu_services" \| "rc_eu_goods" \| "rc_domestic" \| "rc_non_eu" \| "foreign_vat" \| "oss" \| "unknown"` | yes | * `standard` - standard * `reduced` - reduced * `zero` - zero * `exempt` - exempt * `out_of_scope` - out_of_scope * `rc_eu_services` - rc_eu_services * `rc_eu_goods` - rc_eu_goods * `rc_domestic` - rc_domestic * `rc_non_eu` - rc_non_eu * `foreign_vat` - foreign_vat * `oss` - oss * `unknown` - unknown |
| `self_assess` | `boolean` | yes |   |
| `deductible_bps` | `integer` | yes |   |
| `exigibility` | `"invoice" \| "payment"` | yes | * `invoice` - invoice * `payment` - payment |
| `ec_sales` | `boolean` | yes |   |
| `requires_party_vat` | `boolean` | yes |   |
| `review_state` | `"provisional" \| "verified"` | yes | * `provisional` - provisional * `verified` - verified |
| `exempt_category` | `string \| null` | yes | An exempt code: `real_estate`, `insurance`, `financial` (counted in the VAT registration turnover) or `other` (not counted); null when not classified (counted). |
| `active` | `boolean` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `rates` | `array of BooksVatRate` | yes |   |

### BooksVatCodeDirectionEnum

* `purchase` - purchase
* `sales` - sales
* `both` - both

One of: `"purchase"`, `"sales"`, `"both"`.

### BooksVatCodePage

One page of BooksVatCode items, and the cursor of the next page.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of BooksVatCode` | yes |   |
| `next_cursor` | `string \| null` | yes | Send it back as `cursor` for the next page; null on the last page. |

### BooksVatExigibilityEnum

* `invoice` - invoice
* `payment` - payment

One of: `"invoice"`, `"payment"`.

### BooksVatPreview

What preparing the VAT return of a period would write, without writing it.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `form` | `string` | yes |   |
| `form_version` | `string` | yes |   |
| `period_from` | `string (date)` | yes |   |
| `period_to` | `string (date)` | yes |   |
| `boxes` | `object` | yes | Box to amount in minor units of the base currency. |
| `base_currency` | `string` | yes | The currency of every `*_base_minor` amount: the base currency of the books. |
| `recognitions` | `integer` | yes | The VAT recognitions the return would include. |
| `due_date` | `string (date) \| null` | no | The deadline of the return of the period: the 20th of the next month, moved to the next working day after a weekend or a public holiday. Null when the period is not one calendar month. |

### BooksVatRate

A rate of a VAT code over a range of dates.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `valid_from` | `string (date)` | yes |   |
| `valid_to` | `string (date) \| null` | yes |   |
| `rate_bps` | `integer` | yes | The rate in basis points: 2400 is 24 percent. |
| `review_state` | `"provisional" \| "verified"` | yes | * `provisional` - provisional * `verified` - verified |

### BooksVatTreatmentEnum

* `standard` - standard
* `reduced` - reduced
* `zero` - zero
* `exempt` - exempt
* `out_of_scope` - out_of_scope
* `rc_eu_services` - rc_eu_services
* `rc_eu_goods` - rc_eu_goods
* `rc_domestic` - rc_domestic
* `rc_non_eu` - rc_non_eu
* `foreign_vat` - foreign_vat
* `oss` - oss
* `unknown` - unknown

One of: `"standard"`, `"reduced"`, `"zero"`, `"exempt"`, `"out_of_scope"`, `"rc_eu_services"`, `"rc_eu_goods"`, `"rc_domestic"`, `"rc_non_eu"`, `"foreign_vat"`, `"oss"`, `"unknown"`.

### CancelInvoiceBodyRequest

`cancel_invoice`: withdraw an issued sales invoice or a posted purchase invoice; the number is kept, a posted entry is reversed.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `reason` | `string` | yes |   |

### CommandOutcome

The core's `CommandOutcome`: what one command did.

A repeat with the same `Idempotency-Key` and the same body returns the
stored outcome with `replayed` true.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `any` | yes | The command's result: the ids it created, and more. |

### Company

A company as the API shows it. `core_company_id` is null until provisioning chose it.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `organization_id` | `string` | yes | The sqid of the company's organization, without loading it. |
| `name` | `string` | yes |   |
| `registry_code` | `string` | yes |   |
| `vat_number` | `string` | yes | The VAT number of the latest VAT registration by date. It changes only through `POST vat-registrations` (`record_vat_registration`). |
| `vat_status` | `"registered" \| "limited" \| "unregistered"` | yes | The status of the latest VAT registration by date. The books apply the status by date: `GET vat-registration/`. * `registered` - VAT-registered * `limited` - Limited taxable person * `unregistered` - Not VAT-registered |
| `vat_status_from` | `string (date) \| null` | yes | The first day of `vat_status`; null for the status at creation. |
| `legal_form` | `"ou" \| "as" \| "fie" \| "mtu" \| "sa" \| "tu" \| "uu" \| "other"` | yes | * `ou` - Osaühing (OÜ) * `as` - Aktsiaselts (AS) * `fie` - Füüsilisest isikust ettevõtja (FIE) * `mtu` - Mittetulundusühing (MTÜ) * `sa` - Sihtasutus (SA) * `tu` - Täisühing (TÜ) * `uu` - Usaldusühing (UÜ) * `other` - Other |
| `files_tsd_monthly` | `boolean` | yes | The accountant set that the company files a TSD every month. False: the TSD reminder of a month comes only when the books show payroll, a dividend payment or a distribution tax in it. Changed with `PATCH /api/companies/{company_id}/`. |
| `state` | `"provisioning" \| "ready" \| "failed" \| "deleted"` | yes | * `provisioning` - Provisioning * `ready` - Ready * `failed` - Failed * `deleted` - Data deleted |
| `core_company_id` | `string \| null` | yes |   |
| `base_currency` | `string` | yes | The base currency of the books (ISO 4217): every amount without its own currency is in it. |
| `created_at` | `string (date-time)` | yes |   |
| `updated_at` | `string (date-time)` | yes |   |

### CompanyDetail

A company with the caller's role and effective permissions in it. Needs `principal` in the context.

The frontend shows or hides each action from `permissions`; it never
computes permissions itself.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `organization_id` | `string` | yes | The sqid of the company's organization, without loading it. |
| `name` | `string` | yes |   |
| `registry_code` | `string` | yes |   |
| `vat_number` | `string` | yes | The VAT number of the latest VAT registration by date. It changes only through `POST vat-registrations` (`record_vat_registration`). |
| `vat_status` | `"registered" \| "limited" \| "unregistered"` | yes | The status of the latest VAT registration by date. The books apply the status by date: `GET vat-registration/`. * `registered` - VAT-registered * `limited` - Limited taxable person * `unregistered` - Not VAT-registered |
| `vat_status_from` | `string (date) \| null` | yes | The first day of `vat_status`; null for the status at creation. |
| `legal_form` | `"ou" \| "as" \| "fie" \| "mtu" \| "sa" \| "tu" \| "uu" \| "other"` | yes | * `ou` - Osaühing (OÜ) * `as` - Aktsiaselts (AS) * `fie` - Füüsilisest isikust ettevõtja (FIE) * `mtu` - Mittetulundusühing (MTÜ) * `sa` - Sihtasutus (SA) * `tu` - Täisühing (TÜ) * `uu` - Usaldusühing (UÜ) * `other` - Other |
| `files_tsd_monthly` | `boolean` | yes | The accountant set that the company files a TSD every month. False: the TSD reminder of a month comes only when the books show payroll, a dividend payment or a distribution tax in it. Changed with `PATCH /api/companies/{company_id}/`. |
| `state` | `"provisioning" \| "ready" \| "failed" \| "deleted"` | yes | * `provisioning` - Provisioning * `ready` - Ready * `failed` - Failed * `deleted` - Data deleted |
| `core_company_id` | `string \| null` | yes |   |
| `base_currency` | `string` | yes | The base currency of the books (ISO 4217): every amount without its own currency is in it. |
| `created_at` | `string (date-time)` | yes |   |
| `updated_at` | `string (date-time)` | yes |   |
| `role` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `permissions` | `array of "organization.read" \| "members.read" \| "api_keys.read" \| "audit.read" \| "books.read" \| "documents.read" \| "payments.read" \| "organization.manage" \| "members.manage" \| "api_keys.manage" \| "companies.create" \| "books.setup" \| "parties.write" \| "documents.write" \| "bank.import" \| "bank.classify" \| "bank.connect" \| "invoices.write" \| "invoices.issue" \| "invoices.post_purchase" \| "invoices.void" \| "allocations.write" \| "reconciliation.decide" \| "events.write" \| "periods.close" \| "periods.reopen" \| "vat.prepare" \| "vat.file" \| "payments.manage" \| "employees.submit" \| "agent.use"` | yes |   |
| `view_as` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `status` | `CompanyStatus \| null` | yes |   |
| `refresh_pending` | `boolean` | yes | True while a rebuild of the status counts is queued or running: a change was made that the counts may not show yet. Read again until it is false. |

### CompanyStateEnum

* `provisioning` - Provisioning
* `ready` - Ready
* `failed` - Failed
* `deleted` - Data deleted

One of: `"provisioning"`, `"ready"`, `"failed"`, `"deleted"`.

### CompanyStatus

The status counts of a company, as the last refresh left them (`books.models.CompanyStatus`).

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `bank_lines_to_classify` | `integer` | yes |   |
| `payments_to_explain` | `integer` | yes | Money out still open that no uploaded file explains. |
| `documents_to_book` | `integer` | yes | Uploaded invoices and receipts nothing in the books refers to, recorded purchase invoices not posted, and open drafts. |
| `pending_proposals` | `integer` | yes |   |
| `open_periods` | `integer` | yes |   |
| `vat_returns_due` | `integer` | yes |   |
| `next_vat_due_date` | `string (date) \| null` | yes | The due date of the next VAT return (KMD): the 20th of the next month, moved to the next working day after a weekend or a public holiday. |
| `last_bank_import_at` | `string (date-time) \| null` | yes |   |
| `overdue_receivables` | `integer` | yes |   |
| `overdue_receivables_minor` | `integer` | yes | The residual of the overdue receivables in the base currency, in cents. |
| `refreshed_at` | `string (date-time) \| null` | yes |   |
| `refresh_error` | `string` | yes | Why the last refresh failed; empty when it did not. |

### CreatePartyOutcome

The `CommandOutcome` of `create_party`, with its result.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `CreatePartyResult` | yes | The result of `create_party`. |

### CreatePartyPayloadRequest

`create_party`: a customer, a supplier or another counterparty. A manual `vat_area` is a human judgement.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `name` | `string` | yes |   |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | yes | * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `country` | `string \| null` | no |   |
| `vat_area` | `string \| null` | no |   |
| `vat_number` | `string \| null` | no |   |
| `reg_code` | `string \| null` | no |   |
| `expects_document` | `boolean` | no | Default true. |
| `is_confirmed` | `boolean` | no |   |
| `notes` | `string \| null` | no |   |
| `external_key` | `string \| null` | no | The key of the party in another system, for example `stripe:acct_…:cus_…`. Unique; with it, a party with the same name is allowed. |
| `private_persons` | `boolean` | no | The party pools private persons (card buyers): the KMD INF annex leaves it out. No registry code. Default false. |
| `address` | `string \| null` | no | The postal address printed on an invoice, one or more lines; the country is `country`. At most 500 characters. |
| `email` | `string \| null` | no | The email address of the party. Trimmed; blank is null. At most 254 characters, no whitespace, and exactly one `@` with text on both sides, else 400 `invalid_payload`. |
| `phone` | `string \| null` | no | The phone number of the party. Trimmed; blank is null. At most 40 characters: digits, spaces and `+ - ( ) .`, with at least 5 digits, else 400 `invalid_payload`. |

### CreatePartyResult

The result of `create_party`.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `vat_area` | `string \| null` | yes |   |
| `party_id` | `string` | yes |   |
| `name_key` | `string` | yes |   |

### DraftStateEnum

* `open` - Open
* `recorded` - Recorded
* `discarded` - Discarded
* `duplicate` - Duplicate

One of: `"open"`, `"recorded"`, `"discarded"`, `"duplicate"`.

### Employee

An employee of the company, with the facts of the newest employment. The personal code is masked.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `first_name` | `string` | yes |   |
| `last_name` | `string` | yes |   |
| `personal_code` | `string` | yes | The masked personal code: `*******` and 4 digits. |
| `birth_date` | `string (date) \| null` | yes |   |
| `citizenship` | `string` | yes |   |
| `iban` | `string` | yes |   |
| `email` | `string` | yes |   |
| `basic_exemption` | `"none" \| "full" \| "partial"` | yes | * `none` - No application * `full` - The whole exemption * `partial` - A part of the exemption |
| `basic_exemption_minor` | `integer \| null` | yes |   |
| `pension_rate` | `"none" \| "2" \| "4" \| "6"` | yes | * `none` - None * `2` - 2 percent * `4` - 4 percent * `6` - 6 percent |
| `source` | `"oscar" \| "tor_external"` | yes | * `oscar` - OscarAI * `tor_external` - Registered outside OscarAI |
| `employment_type` | `integer \| null` | yes | The type of the newest employment. |
| `start_date` | `string (date) \| null` | yes |   |
| `end_date` | `string (date) \| null` | yes |   |
| `status` | `"draft" \| "submitted" \| "approved" \| "registered" \| "rejected" \| "ended" \| "cancelled" \| NullEnum` | yes |   |
| `registered_outside` | `boolean` | yes | Whether TÖR shows an employment of the person, or a change of one, not made through OscarAI. |
| `created_at` | `string (date-time)` | yes |   |

### EmployeeDetail

An employee with every employment and its absences.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `first_name` | `string` | yes |   |
| `last_name` | `string` | yes |   |
| `personal_code` | `string` | yes | The masked personal code: `*******` and 4 digits. |
| `birth_date` | `string (date) \| null` | yes |   |
| `citizenship` | `string` | yes |   |
| `iban` | `string` | yes |   |
| `email` | `string` | yes |   |
| `basic_exemption` | `"none" \| "full" \| "partial"` | yes | * `none` - No application * `full` - The whole exemption * `partial` - A part of the exemption |
| `basic_exemption_minor` | `integer \| null` | yes |   |
| `pension_rate` | `"none" \| "2" \| "4" \| "6"` | yes | * `none` - None * `2` - 2 percent * `4` - 4 percent * `6` - 6 percent |
| `source` | `"oscar" \| "tor_external"` | yes | * `oscar` - OscarAI * `tor_external` - Registered outside OscarAI |
| `employment_type` | `integer \| null` | yes | The type of the newest employment. |
| `start_date` | `string (date) \| null` | yes |   |
| `end_date` | `string (date) \| null` | yes |   |
| `status` | `"draft" \| "submitted" \| "approved" \| "registered" \| "rejected" \| "ended" \| "cancelled" \| NullEnum` | yes |   |
| `registered_outside` | `boolean` | yes | Whether TÖR shows an employment of the person, or a change of one, not made through OscarAI. |
| `created_at` | `string (date-time)` | yes |   |
| `employments` | `array of Employment` | yes |   |
| `absences` | `array of Absence` | yes |   |

### EmployeeInputRequest

The person of a new employee, or the changed fields of an employee.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `first_name` | `string` | no |   |
| `last_name` | `string` | no |   |
| `personal_code` | `string` | no | The Estonian personal code: a new employee only. Sealed, never returned. |
| `birth_date` | `string (date) \| null` | no |   |
| `citizenship` | `string` | no |   |
| `iban` | `string` | no |   |
| `email` | `string (email) \| string` | no |   |
| `basic_exemption` | `"none" \| "full" \| "partial"` | no | * `none` - No application * `full` - The whole exemption * `partial` - A part of the exemption |
| `basic_exemption_minor` | `integer \| null` | no |   |
| `pension_rate` | `"none" \| "2" \| "4" \| "6"` | no | * `none` - None * `2` - 2 percent * `4` - 4 percent * `6` - 6 percent |

### EmployeeSourceEnum

* `oscar` - OscarAI
* `tor_external` - Registered outside OscarAI

One of: `"oscar"`, `"tor_external"`.

### EmployeeSubmissionKindEnum

* `new_employee` - New employee
* `new_employment` - New employment
* `change` - Change
* `suspension` - Suspension
* `end` - End

One of: `"new_employee"`, `"new_employment"`, `"change"`, `"suspension"`, `"end"`.

### EmployeeSubmissionStatusEnum

* `submitted` - Submitted
* `approved` - Approved
* `registered` - Registered
* `applied` - Applied
* `rejected` - Rejected

One of: `"submitted"`, `"approved"`, `"registered"`, `"applied"`, `"rejected"`.

### Employment

One employment as TÖR records it, with the status of the workflow. A 601 entry has no rate or workplace.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `toot_id` | `integer \| null` | yes | TÖR's id of the employment; null until registered. |
| `employment_type` | `integer` | yes | The TÖR type: 1 employment contract, 600 services contract, 601 board member, 501 unpaid work. |
| `employment_type_name` | `string` | yes |   |
| `start_date` | `string (date) \| null` | yes |   |
| `end_date` | `string (date) \| null` | yes |   |
| `end_reason_code` | `string` | yes |   |
| `work_time_rate` | `string (decimal) \| null` | yes |   |
| `occupation_code` | `string` | yes |   |
| `workplace_address_id` | `integer \| null` | yes |   |
| `contract_ref` | `string` | yes |   |
| `gross_salary_minor` | `integer \| null` | yes | The monthly contract gross, in cents. |
| `board_fee_minor` | `integer \| null` | yes | The monthly board member fee, in cents. |
| `currency` | `string` | yes |   |
| `suspensions` | `array of Suspension` | yes |   |
| `tor_state_code` | `string` | yes |   |
| `tor_state_name` | `string` | yes |   |
| `tor_seen_at` | `string (date-time) \| null` | yes |   |
| `source` | `"oscar" \| "tor_external"` | yes | * `oscar` - OscarAI * `tor_external` - Registered outside OscarAI |
| `status` | `"draft" \| "submitted" \| "approved" \| "registered" \| "rejected" \| "ended" \| "cancelled"` | yes | * `draft` - Draft * `submitted` - Submitted * `approved` - Approved * `registered` - Registered * `rejected` - Rejected * `ended` - Ended * `cancelled` - Cancelled in TÖR |
| `registered_outside` | `boolean` | yes | TÖR shows something of it not made through OscarAI. |

### EmploymentInputRequest

The employment of a start, or the changed fields of an employment.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `employment_type` | `integer` | no | The TÖR type: 1 employment contract, 600 services contract, 601 board member, 501 unpaid work. |
| `start_date` | `string (date)` | no |   |
| `end_date` | `string (date)` | no | A fixed term: the last day, given with a start. |
| `work_time_rate` | `string (decimal)` | no | 0.01 to 1.00. Required for type 1. |
| `occupation_code` | `string` | no | The occupation code of Statistics Estonia. |
| `workplace_address_id` | `integer` | no | The ADS address id (ADR_ID) of the workplace building. |
| `contract_ref` | `string` | no |   |
| `gross_salary_minor` | `integer \| null` | no |   |
| `board_fee_minor` | `integer \| null` | no |   |

### EmploymentStatusEnum

* `draft` - Draft
* `submitted` - Submitted
* `approved` - Approved
* `registered` - Registered
* `rejected` - Rejected
* `ended` - Ended
* `cancelled` - Cancelled in TÖR

One of: `"draft"`, `"submitted"`, `"approved"`, `"registered"`, `"rejected"`, `"ended"`, `"cancelled"`.

### EndInputRequest

The end of an employment.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `end_date` | `string (date)` | yes | The last day of the employment. |
| `reason_code` | `integer` | yes | The end reason code of the TLP classifier. |

### ForwardingConfirmation

The newest Gmail forwarding confirmation that oscarai forwarded to its requester. Never the code or the link.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `requesting_address` | `string` | yes | The Gmail address that asked to forward. |
| `status` | `"sent"` | yes | * `sent` - sent |
| `sent_at` | `string (date-time) \| null` | yes |   |
| `forwarding_works` | `boolean` | yes | A mail forwarded by the requesting address has arrived since the confirmation was sent. |

### ForwardingConfirmationStatusEnum

* `sent` - sent

One of: `"sent"`.

### HistoryMonth

One month of the pay history the average pay is taken from.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `month` | `string` | yes | YYYY-MM |
| `wages_minor` | `integer` | yes |   |
| `days` | `integer` | yes |   |

### InboundEmail

One mail the inbox received, and what came of it.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the mail. |
| `received_at` | `string (date-time)` | yes |   |
| `sender` | `string` | yes |   |
| `forwarded_by` | `string` | yes | The member's address that forwarded the mail through a Gmail filter, empty when none did. Set only for an address whose Gmail forwarding confirmation oscarai verified and forwarded. |
| `subject` | `string` | yes |   |
| `status` | `"received" \| "processing" \| "done" \| "failed" \| "ignored"` | yes | * `received` - Received * `processing` - Processing * `done` - Done * `failed` - Failed * `ignored` - Ignored |
| `outcome` | `"documents" \| "body_rendered" \| "no_document" \| "not_an_invoice" \| "forwarding_confirmation" \| "forwarding_confirmation_unverified" \| "unknown_address" \| "revoked_address" \| "too_large" \| ""` | yes |   |
| `unknown_sender` | `boolean` | yes | Neither the sender nor the address that forwarded it is a member. |
| `not_authenticated` | `boolean` | yes | The DMARC check failed. |
| `files` | `array of InboundEmailFile` | yes | The files the mail made (the PDFs kept and the rendered body), each with its draft. |
| `raw_message_id` | `string \| null` | yes | The sqid of the raw message file, kept as evidence. |
| `skipped_attachments` | `array of SkippedAttachment` | yes |   |

### InboundEmailFile

A file a mail made: a PDF kept or the rendered body, and the draft its extraction opened.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the file. |
| `filename` | `string` | yes | The file name, as the mail gave it. |
| `draft_id` | `string \| null` | yes | The sqid of the newest draft of the file, in any state (open, recorded, discarded or duplicate), or null when the extraction opened none. |

### InboundEmailFileRoleEnum

One of: `"attachment"`, `"rendered_body"`, `"copy"`, `"supporting"`.

### InboundEmailStatusEnum

* `received` - Received
* `processing` - Processing
* `done` - Done
* `failed` - Failed
* `ignored` - Ignored

One of: `"received"`, `"processing"`, `"done"`, `"failed"`, `"ignored"`.

### Inbox

The invoice inbox of a company: its private address and what came in.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `address` | `string (email)` | yes | The private forwarding address of the company. |
| `address_created_at` | `string (date-time)` | yes |   |
| `counts` | `InboxCounts` | yes | The mails of the last 30 days. |
| `gmail_filter_query` | `string` | yes | The search string for a Gmail filter: known suppliers, or invoice words with an attachment. |
| `gmail_filter_query_broad` | `string` | yes | The search string that forwards every mail with a PDF. |
| `forwarding_confirmation` | `ForwardingConfirmation \| null` | yes |   |

### InboxCounts

The mails of the last 30 days.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `received` | `integer` | yes |   |
| `documents` | `integer` | yes | The mails that made at least one file. |
| `not_an_invoice` | `integer` | yes | The mails whose every PDF and body were not invoices. |
| `failed` | `integer` | yes |   |

### InboxOrigin

Where a file came from when it came from the invoice inbox: the mail, its checks and the two flags.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `sender` | `string` | yes | The From address of the mail. |
| `subject` | `string` | yes |   |
| `received_at` | `string (date-time)` | yes |   |
| `spf` | `"pass" \| "fail" \| "gray" \| "processing_failed" \| "unknown"` | yes | The SPF result of the mail, as Resend reports it. * `pass` - pass * `fail` - fail * `gray` - gray * `processing_failed` - processing_failed * `unknown` - unknown |
| `dkim` | `"pass" \| "fail" \| "gray" \| "processing_failed" \| "unknown"` | yes | * `pass` - pass * `fail` - fail * `gray` - gray * `processing_failed` - processing_failed * `unknown` - unknown |
| `dmarc` | `"pass" \| "fail" \| "gray" \| "processing_failed" \| "unknown"` | yes | * `pass` - pass * `fail` - fail * `gray` - gray * `processing_failed` - processing_failed * `unknown` - unknown |
| `forwarded_by` | `string` | yes | The member's address that forwarded the mail through a Gmail filter, empty when none did. |
| `unknown_sender` | `boolean` | yes | Neither the sender nor the address that forwarded it is a member of the organization. |
| `not_authenticated` | `boolean` | yes | The DMARC check of the mail failed. |

### InvoiceDocumentRequest

A document linked to an invoice revision.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `document_id` | `string` | yes |   |
| `role` | `string` | no | `original` (the default) or `supporting`. An own sales invoice takes no `original`: its original is the PDF Oscar issues, so a document on a sales draft is `supporting`. |

### InvoiceLineRequest

One line of an invoice revision. A manual `vat_code` is a human judgement.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `kind` | `string` | no | Default `vat_summary`. |
| `description` | `string \| null` | no |   |
| `quantity` | `string (decimal) \| null \| string` | no |   |
| `unit` | `string \| null` | no |   |
| `unit_price_minor` | `integer \| null` | no | The unit price in whole minor units. `unit_price` also takes a fraction of a minor unit. |
| `unit_price` | `string (decimal) \| null \| string` | no | The unit price in major units, a decimal string of at most 6 decimals (`150.334`). The books compute the net as quantity x unit price, rounded half up to the minor unit. With `unit_price_minor` too, both must name the same price. |
| `allowance_minor` | `integer` | no |   |
| `charge_minor` | `integer` | no |   |
| `net_minor` | `integer \| null` | no |   |
| `vat_code` | `string \| null` | no |   |
| `vat_rate_bps` | `integer \| null` | no |   |
| `tax_minor` | `integer \| null` | no |   |
| `account_code` | `string \| null` | no |   |
| `expense_role` | `string \| null` | no |   |
| `deductible_bps` | `integer` | no | Default 10000. |
| `business_use_bps` | `integer` | no | Default 10000. |
| `fixed_asset` | `boolean \| null` | no | A purchase line only: true or false overrides whether it buys a fixed asset (KMD row 5.2). Null takes it from the account. |
| `fixed_asset_id` | `string \| null` | no | The asset of the fixed asset register this line buys, improves or sells. The link decides the account of the line; a line that names another account is refused. |
| `fixed_asset_component_id` | `string \| null` | no | A component of that asset; default the main component. Needs `fixed_asset_id`. |
| `fixed_asset_link` | `"acquisition" \| "improvement" \| "disposal_cost" \| "disposal" \| NullEnum` | no | `acquisition` (default for a planned asset) or `improvement` (default for an asset in use) or `disposal_cost` on a purchase; `disposal` on a sale. Needs `fixed_asset_id`. * `acquisition` - acquisition * `improvement` - improvement * `disposal_cost` - disposal_cost * `disposal` - disposal |

### InvoiceRevisionRequest

The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `party_name_raw` | `string \| null` | no |   |
| `invoice_date` | `string (date)` | yes |   |
| `supply_date` | `string (date) \| null \| string` | no |   |
| `due_date` | `string (date) \| null \| string` | no |   |
| `service_from` | `string (date) \| null \| string` | no |   |
| `service_to` | `string (date) \| null \| string` | no |   |
| `currency` | `string` | yes |   |
| `net_minor` | `integer \| null` | no |   |
| `tax_minor` | `integer \| null` | no |   |
| `gross_minor` | `integer \| null` | no |   |
| `prepaid_minor` | `integer` | no |   |
| `rounding_minor` | `integer` | no |   |
| `exchange_rate_id` | `string \| null` | no |   |
| `vat_code_source` | `string` | no | Default `derived`. |
| `supplier_vat_number` | `string \| null` | no |   |
| `buyer_vat_number` | `string \| null` | no |   |
| `source_payload` | `any \| null` | no |   |
| `needs_review` | `boolean` | no |   |
| `review_note` | `string \| null` | no |   |
| `received_date` | `string (date) \| null \| string` | no | A purchase invoice: the day it was received. It dates the input VAT when the return of the tax point month was filed before. |
| `base_tax_minor` | `integer \| null` | no | A foreign-currency purchase invoice: the VAT in euro it prints, deducted as printed. |
| `customer_note` | `string \| null` | no | An own sales invoice: a note printed for the customer, at most 2000 characters. |
| `prices_include_vat` | `boolean` | no | An own sales invoice: the unit prices, discounts and charges of the item lines include VAT. The books compute the net and the VAT of each line, so the total is the sum of the gross amounts. Every line is an `item` without `net_minor` or `tax_minor`. Default false. |
| `language` | `"et" \| "en" \| NullEnum` | no | An own sales invoice: the language of its document. Null: Estonian for a buyer in Estonia, else English. * `et` - et * `en` - en |
| `lines` | `array of InvoiceLineRequest` | yes |   |
| `documents` | `array of InvoiceDocumentRequest` | no |   |

### IssueInvoiceBodyRequest

`issue_invoice`: number a sales invoice and freeze it.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `number` | `string \| null` | no | Only under a `free` numbering policy. |
| `seller_snapshot` | `any \| null` | no |   |
| `buyer_snapshot` | `any \| null` | no |   |
| `seller_address` | `string \| null` | no | The seller's postal address frozen into the seller snapshot. Without it the API takes the company's address from the Business Register. A VAT-registered company issues no invoice without the seller's and the buyer's address: 400 `seller_address_missing` or `buyer_address_missing` (EE-VAT-020). |

### IssueInvoiceOutcome

The `CommandOutcome` of `issue_invoice`, with its result.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `IssueInvoiceResult` | yes | The result of `issue_invoice`. |

### IssueInvoiceResult

The result of `issue_invoice`.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `number` | `string` | yes |   |
| `reference_number` | `string` | yes | The Estonian reference number (viitenumber) the payer quotes. |
| `invoice_id` | `string` | yes |   |

### KycLanguageEnum

* `et` - et
* `en` - en

One of: `"et"`, `"en"`.

### LegalFormEnum

* `ou` - Osaühing (OÜ)
* `as` - Aktsiaselts (AS)
* `fie` - Füüsilisest isikust ettevõtja (FIE)
* `mtu` - Mittetulundusühing (MTÜ)
* `sa` - Sihtasutus (SA)
* `tu` - Täisühing (TÜ)
* `uu` - Usaldusühing (UÜ)
* `other` - Other

One of: `"ou"`, `"as"`, `"fie"`, `"mtu"`, `"sa"`, `"tu"`, `"uu"`, `"other"`.

### MailAuthResultEnum

* `pass` - pass
* `fail` - fail
* `gray` - gray
* `processing_failed` - processing_failed
* `unknown` - unknown

One of: `"pass"`, `"fail"`, `"gray"`, `"processing_failed"`, `"unknown"`.

### Me

`GET /api/me/`: the user, the credential, and the organizations and companies the caller can see.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `user` | `MeUser \| null` | yes | The session user, or the creator of the API key or OAuth grant. |
| `has_totp` | `boolean` | yes |   |
| `staff_mfa_required` | `boolean` | yes | True when the user is firm staff but this session did not pass a second factor (TOTP or a passkey): every staff power is off, and the firm API answers 403 mfa_required, until the user logs in with one. |
| `email_verified` | `boolean` | yes |   |
| `credential` | `MeCredential` | yes | How the call was authenticated. |
| `organizations` | `array of MeOrganization` | yes |   |
| `companies` | `array of MeCompany` | yes |   |
| `features` | `MeFeatures` | yes | The features this deployment turns on. The frontend hides what is off. |
| `cli_min_version` | `string` | no | The oldest version of the oscar CLI that may run the onboarding (semver). An older CLI asks the user to update first. Always returned; optional in the schema, so a client keeps working against a server older than the field. |

### MeCompany

A company the caller can see.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `organization_id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `registry_code` | `string` | yes |   |
| `vat_number` | `string` | yes |   |
| `legal_form` | `"ou" \| "as" \| "fie" \| "mtu" \| "sa" \| "tu" \| "uu" \| "other"` | yes | * `ou` - Osaühing (OÜ) * `as` - Aktsiaselts (AS) * `fie` - Füüsilisest isikust ettevõtja (FIE) * `mtu` - Mittetulundusühing (MTÜ) * `sa` - Sihtasutus (SA) * `tu` - Täisühing (TÜ) * `uu` - Usaldusühing (UÜ) * `other` - Other |
| `state` | `"provisioning" \| "ready" \| "failed" \| "deleted"` | yes | Only a `ready` company has books. * `provisioning` - Provisioning * `ready` - Ready * `failed` - Failed * `deleted` - Data deleted |

### MeCredential

How the call was authenticated.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `kind` | `"session" \| "api_key" \| "oauth"` | yes | * `session` - session * `api_key` - api_key * `oauth` - oauth |
| `scopes` | `array of string \| null` | yes | The scopes of an API key or an OAuth token; null for a session, which is not narrowed. |
| `staff_key` | `boolean` | yes | True for a staff API key: a key of no organization that acts as owner in every organization, made in the admin by a superuser. `user` is then its creator. |

### MeCredentialKindEnum

* `session` - session
* `api_key` - api_key
* `oauth` - oauth

One of: `"session"`, `"api_key"`, `"oauth"`.

### MeFeatures

The features this deployment turns on. The frontend hides what is off.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `agent` | `boolean` | yes | The AI agent. Off, every agent endpoint answers 404 agent_disabled. |
| `inbox` | `boolean` | yes | The invoice inbox, a forwarding address for each company. Off, its endpoints answer 409 inbox_disabled. |
| `employees` | `boolean` | yes | The employee register and its sync with TÖR. Off, its endpoints answer 409 employees_disabled. |
| `payroll` | `boolean` | no | Payroll and the payroll tax returns (TSD). Off, their endpoints answer 409 payroll_disabled. |
| `kmd_submission` | `boolean` | no | The VAT return (KMD) is sent to the tax authority over X-tee. Off, the KMD submit answers 503 kmd_submission_disabled: download the file and upload it in e-MTA. |

### MeOrganization

An organization the caller can see, with its role there.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `role` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `is_member` | `boolean` | yes | False for staff who see the organization without a membership. |

### MeUser

The user behind the call.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the user. |
| `email` | `string (email)` | yes |   |
| `name` | `string` | yes |   |
| `is_staff` | `boolean` | yes | Firm staff: sees every organization as owner. |
| `ui_mode` | `"simple" \| "advanced"` | yes | The mode of the client dashboard the user chose: simple or advanced. * `simple` - Simple * `advanced` - Advanced |

### NetPayment

A payment of an employee's net pay: an allocation in the books.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The allocation in the books. |
| `state` | `string` | yes |   |
| `effective_date` | `string (date)` | yes | The bank date. |
| `amount_minor` | `integer` | yes |   |
| `currency` | `string` | yes |   |
| `bank_transaction_id` | `string \| null` | yes |   |

### NullEnum

Type: `null`

### Organization

An organization, with the caller's role and effective permissions in it, and its companies.

Needs the caller's `principal` in the serializer context.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `name` | `string` | yes |   |
| `role` | `"owner" \| "member" \| "viewer" \| NullEnum` | yes |   |
| `permissions` | `array of string` | yes |   |
| `companies` | `array of Company` | yes |   |
| `created_at` | `string (date-time)` | yes |   |
| `updated_at` | `string (date-time)` | yes |   |

### OutcomeEnum

* `` - None yet
* `documents` - Documents
* `body_rendered` - Body rendered
* `no_document` - No document
* `not_an_invoice` - Not an invoice
* `forwarding_confirmation` - Forwarding confirmation
* `forwarding_confirmation_unverified` - Unverified forwarding confirmation
* `unknown_address` - Unknown address
* `revoked_address` - Revoked address
* `too_large` - Too large

One of: `"documents"`, `"body_rendered"`, `"no_document"`, `"not_an_invoice"`, `"forwarding_confirmation"`, `"forwarding_confirmation_unverified"`, `"unknown_address"`, `"revoked_address"`, `"too_large"`.

### PaginatedCompanyList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Company` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PaginatedEmployeeList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Employee` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PaginatedInboundEmailList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of InboundEmail` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PaginatedOrganizationList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Organization` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PaginatedPayRunList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of PayRun` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PaginatedStoredDocumentList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of StoredDocument` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PaginatedSubmissionList

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `items` | `array of Submission` | yes |   |
| `next_cursor` | `string \| null` | yes |   |

### PartyRoleEnum

* `supplier` - supplier
* `customer` - customer

One of: `"supplier"`, `"customer"`.

### PayRun

A pay run: the month, the status, the totals.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `month` | `string` | yes | YYYY-MM |
| `payday` | `string (date)` | yes |   |
| `status` | `"draft" \| "approved" \| "posting" \| "posted"` | yes | * `draft` - Draft * `approved` - Approved * `posting` - Posting * `posted` - Posted |
| `currency` | `string` | yes |   |
| `employee_count` | `integer` | yes |   |
| `gross_minor` | `integer \| null` | yes |   |
| `net_minor` | `integer \| null` | yes |   |
| `withheld_minor` | `integer \| null` | yes |   |
| `employer_tax_minor` | `integer \| null` | yes |   |
| `expense_minor` | `integer \| null` | yes |   |
| `open_net_minor` | `integer \| null` | yes | Posted: the net pay not paid yet. |
| `calculation_error` | `string` | yes | A draft: why the calculation of the books failed. |
| `pay_run_id` | `string \| null` | yes | Posted: the pay run in the books. |
| `approved_at` | `string (date-time) \| null` | yes |   |
| `posted_at` | `string (date-time) \| null` | yes |   |

### PayRunDetail

A pay run with every employee.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `month` | `string` | yes | YYYY-MM |
| `payday` | `string (date)` | yes |   |
| `status` | `"draft" \| "approved" \| "posting" \| "posted"` | yes | * `draft` - Draft * `approved` - Approved * `posting` - Posting * `posted` - Posted |
| `currency` | `string` | yes |   |
| `employee_count` | `integer` | yes |   |
| `gross_minor` | `integer \| null` | yes |   |
| `net_minor` | `integer \| null` | yes |   |
| `withheld_minor` | `integer \| null` | yes |   |
| `employer_tax_minor` | `integer \| null` | yes |   |
| `expense_minor` | `integer \| null` | yes |   |
| `open_net_minor` | `integer \| null` | yes | Posted: the net pay not paid yet. |
| `calculation_error` | `string` | yes | A draft: why the calculation of the books failed. |
| `pay_run_id` | `string \| null` | yes | Posted: the pay run in the books. |
| `approved_at` | `string (date-time) \| null` | yes |   |
| `posted_at` | `string (date-time) \| null` | yes |   |
| `employees` | `array of PayRunEmployee` | yes |   |

### PayRunEmployee

One employee of a pay run: the inputs, and once posted the result, the open net pay and its payments.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `employee_id` | `string` | yes |   |
| `employee_name` | `string` | yes |   |
| `currency` | `string` | yes |   |
| `salary_minor` | `integer` | yes |   |
| `bonus_minor` | `integer` | yes |   |
| `board_fee_minor` | `integer` | yes |   |
| `fringe_benefit_minor` | `integer` | yes |   |
| `fringe_benefit_code` | `string` | yes | The TSD annex 4 code of the fringe benefits. |
| `holiday_days` | `integer` | yes |   |
| `sick_leaves` | `array of SickLeave` | yes |   |
| `pay_history` | `array of HistoryMonth \| null` | yes | The pay history staff gave; null: taken from the posted runs. |
| `pension_rate_bps` | `integer` | yes |   |
| `basic_exemption` | `"none" \| "full" \| "partial"` | yes | * `none` - No application * `full` - The whole exemption * `partial` - A part of the exemption |
| `basic_exemption_minor` | `integer \| null` | yes |   |
| `social_tax_minimum` | `"full" \| "prorated" \| "none"` | yes | * `full` - The whole minimum * `prorated` - In proportion to the days * `none` - None |
| `social_tax_minimum_days` | `integer \| null` | yes |   |
| `unemployment_insurance_employee` | `boolean` | yes |   |
| `gross_minor` | `integer \| null` | yes | Posted: the gross pay of the month. |
| `net_minor` | `integer \| null` | yes | Posted: the net pay. |
| `open_net_minor` | `integer \| null` | yes | Posted: the net pay not paid yet. |
| `payments` | `array of NetPayment` | yes |   |

### PayRunStatusEnum

* `draft` - Draft
* `approved` - Approved
* `posting` - Posting
* `posted` - Posted

One of: `"draft"`, `"approved"`, `"posting"`, `"posted"`.

### PensionRateEnum

* `none` - None
* `2` - 2 percent
* `4` - 4 percent
* `6` - 6 percent

One of: `"none"`, `"2"`, `"4"`, `"6"`.

### PermissionEnum

* `organization.read` - organization.read
* `members.read` - members.read
* `api_keys.read` - api_keys.read
* `audit.read` - audit.read
* `books.read` - books.read
* `documents.read` - documents.read
* `payments.read` - payments.read
* `organization.manage` - organization.manage
* `members.manage` - members.manage
* `api_keys.manage` - api_keys.manage
* `companies.create` - companies.create
* `books.setup` - books.setup
* `parties.write` - parties.write
* `documents.write` - documents.write
* `bank.import` - bank.import
* `bank.classify` - bank.classify
* `bank.connect` - bank.connect
* `invoices.write` - invoices.write
* `invoices.issue` - invoices.issue
* `invoices.post_purchase` - invoices.post_purchase
* `invoices.void` - invoices.void
* `allocations.write` - allocations.write
* `reconciliation.decide` - reconciliation.decide
* `events.write` - events.write
* `periods.close` - periods.close
* `periods.reopen` - periods.reopen
* `vat.prepare` - vat.prepare
* `vat.file` - vat.file
* `payments.manage` - payments.manage
* `employees.submit` - employees.submit
* `agent.use` - agent.use

One of: `"organization.read"`, `"members.read"`, `"api_keys.read"`, `"audit.read"`, `"books.read"`, `"documents.read"`, `"payments.read"`, `"organization.manage"`, `"members.manage"`, `"api_keys.manage"`, `"companies.create"`, `"books.setup"`, `"parties.write"`, `"documents.write"`, `"bank.import"`, `"bank.classify"`, `"bank.connect"`, `"invoices.write"`, `"invoices.issue"`, `"invoices.post_purchase"`, `"invoices.void"`, `"allocations.write"`, `"reconciliation.decide"`, `"events.write"`, `"periods.close"`, `"periods.reopen"`, `"vat.prepare"`, `"vat.file"`, `"payments.manage"`, `"employees.submit"`, `"agent.use"`.

### Problem

An RFC 9457 problem details body (section 11.5).

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `type` | `string` | yes |   |
| `title` | `string` | yes |   |
| `status` | `integer` | yes |   |
| `code` | `string` | yes |   |
| `detail` | `string` | yes |   |
| `errors` | `array of object` | yes |   |

### RecordInvoiceOutcome

The `CommandOutcome` of `record_invoice`, with its result.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `command` | `string` | yes |   |
| `command_id` | `string` | yes | The core id of the command, a ULID. |
| `commit_seq` | `integer` | yes | The commit sequence of the file after it. |
| `replayed` | `boolean` | yes |   |
| `result` | `RecordInvoiceResult` | yes | The result of `record_invoice`. |

### RecordInvoicePayloadRequest

`record_invoice`: a draft sales or purchase invoice.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `direction` | `string` | yes | `sales` or `purchase`. |
| `kind` | `string` | no | Default `invoice`. |
| `party_id` | `string` | yes |   |
| `number` | `string \| null` | no |   |
| `corrects_invoice_id` | `string \| null` | no |   |
| `origin` | `string` | no | Default `human`. |
| `revision` | `InvoiceRevisionRequest` | yes | The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement. |

### RecordInvoiceResult

The result of `record_invoice`.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `line_ids` | `array of string` | yes |   |
| `invoice_id` | `string` | yes |   |
| `revision_id` | `string` | yes |   |

### ReviseInvoiceBodyRequest

`revise_invoice`: a new revision of an invoice.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `reason` | `string` | yes |   |
| `party_id` | `string \| null` | no |   |
| `revision` | `InvoiceRevisionRequest` | yes | The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement. |

### RoleEnum

* `owner` - Owner
* `member` - Member
* `viewer` - Viewer

One of: `"owner"`, `"member"`, `"viewer"`.

### SickLeave

The days of one sick leave the run pays, counted from the first day of the leave (day 1).

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `from_day` | `integer` | yes |   |
| `to_day` | `integer` | yes |   |

### SkippedAttachment

An attachment that was not kept. Its bytes were never stored.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `filename` | `string` | yes |   |
| `size` | `integer \| null` | yes |   |
| `reason` | `"not_an_invoice" \| "not_pdf" \| "too_large" \| "too_many"` | yes | Why it was not kept. `too_many`: the mail had more attachments than the inbox reads. `not_an_invoice`: the judge of the file, or the grouping of the mail, read it as no invoice. * `not_an_invoice` - not_an_invoice * `not_pdf` - not_pdf * `too_large` - too_large * `too_many` - too_many |

### SkippedAttachmentReasonEnum

* `not_an_invoice` - not_an_invoice
* `not_pdf` - not_pdf
* `too_large` - too_large
* `too_many` - too_many

One of: `"not_an_invoice"`, `"not_pdf"`, `"too_large"`, `"too_many"`.

### SocialTaxMinimumEnum

* `full` - The whole minimum
* `prorated` - In proportion to the days
* `none` - None

One of: `"full"`, `"prorated"`, `"none"`.

### StoredDocument

A stored file of a company, as the API shows it. The storage name never leaves the server.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes | The sqid of the file. |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | yes | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `name` | `string` | yes |   |
| `content_type` | `string` | yes |   |
| `size_bytes` | `integer` | yes |   |
| `sha256` | `string` | yes |   |
| `received_on` | `string (date) \| null` | yes |   |
| `core_document_id` | `string \| null` | yes | The ULID of the document in the books. |
| `bank_transaction_ids` | `array of string` | yes | The core ULIDs of the bank transactions this file explains. |
| `uploaded_by` | `string \| null` | yes | The sqid of the user who uploaded the file. |
| `origin` | `InboxOrigin \| null` | yes | The mail the file came from, when it came from the invoice inbox; null for an upload. |
| `created_at` | `string (date-time)` | yes |   |

### Submission

A submission and its review: the client reads its status, and the reason of a refusal.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `id` | `string` | yes |   |
| `kind` | `"new_employee" \| "new_employment" \| "change" \| "suspension" \| "end"` | yes | * `new_employee` - New employee * `new_employment` - New employment * `change` - Change * `suspension` - Suspension * `end` - End |
| `status` | `"submitted" \| "approved" \| "registered" \| "applied" \| "rejected"` | yes | * `submitted` - Submitted * `approved` - Approved * `registered` - Registered * `applied` - Applied * `rejected` - Rejected |
| `event_date` | `string (date)` | yes |   |
| `employee_id` | `string` | yes | The employee of the submission. |
| `employee_name` | `string` | yes | The name of the employee. |
| `employment_id` | `string` | yes |   |
| `data` | `any` | yes | The submitted values by field name. Never a personal code. |
| `submitted_at` | `string (date-time)` | yes |   |
| `submitted_by_staff` | `boolean` | yes |   |
| `reviewed_at` | `string (date-time) \| null` | yes |   |
| `review_reason` | `string` | yes | Why staff rejected it. |
| `toot_id` | `integer \| null` | yes | TÖR's id of the employment, once registered. |
| `tor_messages` | `array of TorMessage` | yes | The messages of TÖR on a refused event. |
| `tor_error_code` | `string` | yes | Why the last send to TÖR did not finish; empty when it did. |
| `registered_at` | `string (date-time) \| null` | yes |   |

### SubmissionRequestRequest

A new employee, a new employment, a change, a suspension or an end, for staff to review.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `kind` | `"new_employee" \| "new_employment" \| "change" \| "suspension" \| "end"` | yes | * `new_employee` - New employee * `new_employment` - New employment * `change` - Change * `suspension` - Suspension * `end` - End |
| `employee_id` | `string` | no | A new employment: the employee. |
| `employment_id` | `string` | no | A change, a suspension, an end: the employment. |
| `employee` | `EmployeeInputRequest` | no | The person of a new employee, or the changed fields of an employee. |
| `employment` | `EmploymentInputRequest` | no | The employment of a start, or the changed fields of an employment. |
| `suspension` | `SuspensionInputRequest` | no | A suspension of an employment. |
| `end` | `EndInputRequest` | no | The end of an employment. |
| `event_date` | `string (date)` | no | A change: the day it applies from. Default today. |

### Suspension

One suspension of an employment, as TÖR holds it.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `suspension_id` | `integer \| null` | yes |   |
| `start` | `string (date) \| null` | yes |   |
| `end` | `string (date) \| null` | yes |   |
| `reason_code` | `string` | yes |   |
| `reason_name` | `string` | yes |   |

### SuspensionInputRequest

A suspension of an employment.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `start_date` | `string (date)` | yes |   |
| `reason_code` | `integer` | yes | The suspension reason code of TÖR. |
| `end_date` | `string (date)` | no |   |
| `first_start_date` | `string (date)` | no | When an existing suspension is changed: its first day as TÖR holds it. |

### TaxAccountAccessStatusEnum

* `never` - Never refreshed
* `ok` - OK
* `rights_missing` - Rights missing
* `failed` - Failed

One of: `"never"`, `"ok"`, `"rights_missing"`, `"failed"`.

### TaxAccountBalance

The tax account of the company at EMTA, from the stored copy of the last successful refresh.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `access_status` | `"never" \| "ok" \| "rights_missing" \| "failed"` | yes | How the last refresh went: `ok`; `rights_missing`, the company has not granted `ACCOUNTING_XROAD` to OscarAI in e-MTA; `failed`; `never`, no refresh yet. * `never` - Never refreshed * `ok` - OK * `rights_missing` - Rights missing * `failed` - Failed |
| `access_error_code` | `string` | yes | The code of the last failure; empty when ok. |
| `last_attempt_at` | `string (date-time) \| null` | yes |   |
| `last_success_at` | `string (date-time) \| null` | yes |   |
| `as_of` | `string (date-time) \| null` | yes | When the stored copy was read from EMTA; null before the first read. |
| `request_date` | `string (date) \| null` | yes | The day of the balance at EMTA. |
| `total` | `string (decimal) \| null` | yes | The balance of the claims. Above zero: the company owes it. |
| `interest` | `string (decimal) \| null` | yes | The interest on the taxes not paid in time. |
| `prepayment_balance` | `string (decimal) \| null` | yes | The balance of the prepayment account (E). |
| `account_balances` | `object` | yes | The balance of each account by its EMTA code (E: the prepayment account). |
| `claims` | `array of TaxAccountClaim` | yes |   |
| `notices` | `array of TaxAccountNotice` | yes |   |
| `refresh_pending` | `boolean` | yes | A refresh is queued or running. |

### TaxAccountClaim

One open claim of the tax account (`balanceOfClaimTypes`).

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `claim_type_code` | `string` | yes | EMTA's claim type, for example `KM` (VAT). |
| `tax_period_code` | `string` | yes |   |
| `document_nr` | `string` | yes |   |
| `document_type_code` | `string` | yes | `KMD` or `TSD`, as EMTA names it. |
| `claim_identifier` | `string` | yes |   |
| `balance` | `string (decimal) \| null` | yes | The balance of the claim. Above zero: the company owes it. |
| `tax_period_end` | `string (date) \| null` | yes |   |
| `due_date` | `string (date) \| null` | yes | The due date, from the stored movements of the claim; null when unknown. |

### TaxAccountNotice

A notice for the client: a tax debt, or a claim due within 7 days.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `kind` | `"debt" \| "claim_due_soon"` | yes | * `debt` - Debt * `claim_due_soon` - Claim due soon |
| `amount` | `string (decimal)` | yes |   |
| `due_date` | `string (date) \| null` | yes |   |
| `claim_type_code` | `string` | yes | Empty for a debt. |
| `tax_period_code` | `string` | yes |   |
| `document_nr` | `string` | yes |   |

### TaxAccountNoticeKindEnum

* `debt` - Debt
* `claim_due_soon` - Claim due soon

One of: `"debt"`, `"claim_due_soon"`.

### TorMessage

A message of TÖR on a refused event, personal codes masked.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `type` | `string` | yes | `E` an error, `W` a warning. |
| `field` | `string` | yes |   |
| `code` | `string` | yes |   |
| `description` | `string` | yes |   |

### UiModeEnum

* `simple` - Simple
* `advanced` - Advanced

One of: `"simple"`, `"advanced"`.

### UploadRequest

The multipart body of an upload.

| Field | Type | Required | Description |
| --- | --- | --- | --- |
| `file` | `string (binary)` | yes |   |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | no | * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `received_on` | `string (date) \| null` | no |   |
| `bank_transaction_id` | `string \| null` | no | The core ULID of the bank transaction this file explains (a receipt for a payment). |
| `auto_process` | `boolean` | no | The batch import. Every upload of an invoice, receipt or credit note is recorded and posted without a person when the extraction is confident and the company switch `invoice_auto_book` is on, and the reconciliation matcher links it to its bank line; `auto_process` also refuses the upload without `invoices.write` (403) and a file the extraction does not read: only a PDF of kind invoice, receipt or credit note (409 `not_extractable` otherwise). The post needs `invoices.post_purchase`. A draft that is not confident waits for a person. Follow it with `GET extractions/?file=`. |

### VatStatusEnum

* `registered` - VAT-registered
* `limited` - Limited taxable person
* `unregistered` - Not VAT-registered

One of: `"registered"`, `"limited"`, `"unregistered"`.

---

Source: /docs/api/guides/authentication.md

# Authentication

Every API call carries a credential. An integration uses an **API key**. An
AI assistant that connects to the MCP server uses **OAuth**, and the MCP
server calls the API with that token for it.

## API keys

An API key belongs to one organization. It reaches the companies of that
organization, and nothing else.

```http
GET /api/organizations/ HTTP/1.1
Authorization: Bearer osk_live_...
```

- **Create a key** in the Oscar app, in the settings of your organization,
  under API keys. You need the permission `api_keys.manage` (an `owner` has
  it). Give the key a name, its scopes, and an optional expiry date.
- **The full key is shown once**, when you create it. Oscar stores only a
  hash of it. Keep it in a secret store, never in your code or in a log.
- A key starts with `osk_`, for example `osk_live_...`, so a secret scanner
  can find it.
- **A key acts for the person who created it.** It has the permissions of
  that person's role in the organization, narrowed by the scopes of the key
  and by what Oscar allows the clients of each company. When that person
  leaves the organization or is deactivated, the key is revoked.
- An owner sees every key of the organization in the settings, and can revoke
  one at any time. An unknown, revoked or expired key gets 401
  `authentication_failed`.

### Scopes

| Scope   | Allows                                                                                         |
| ------- | ---------------------------------------------------------------------------------------------- |
| `read`  | Every read: the organization, the books, the documents                                         |
| `write` | Every change that the role allows: record and issue invoices, create parties, upload documents |

A key needs `read` to read and `write` to change something. No key can
manage the organization, its members or its API keys: only a person signed in
to the app can do that.

A call that the role allows but the scopes of the key do not gets 403
`insufficient_scope`. A call that the role does not allow gets 403
`permission_denied`.

### Which permissions does my key have?

`GET /api/companies/{company_id}/` returns `permissions`: the effective
permissions of the caller in that company. Each operation of the
[API reference](/docs/api) names the permission it needs.

## OAuth

Oscar is an OAuth 2.1 authorization server for the MCP server. An MCP
client such as Claude or ChatGPT signs the user in, the user approves the
connection on a consent page and chooses one organization, and the client
gets an access token for that organization.

- The authorization code flow with PKCE `S256`, and nothing else.
- The metadata is at `/.well-known/oauth-authorization-server`. The
  authorization endpoint is `/oauth/authorize` and the token endpoint is
  `/oauth/token`.
- Each request names the MCP server as its `resource` (RFC 8707).
- The scopes are the same as for an API key: `read` and `write`. A request
  that names no `scope` gets `read` only; ask for `read write` to write.
- An access token lives for one hour. Refresh tokens rotate.
- The user sees every connection under "Connected apps" in the account
  settings, and can revoke one there.

An integration that is not an MCP client uses an API key. The details of the
flow are in [Connect an AI assistant](/docs/mcp).

## Requests without a session

A request with an API key or an OAuth token sends no cookie, so it needs no
CSRF token. Send JSON with `Content-Type: application/json`, and a file upload
as `multipart/form-data`.

Every response carries an `X-Request-Id` header. Give it to us when you report
a problem. You can also send your own `X-Request-Id`, and the API keeps it
when it is well formed.

---

Source: /docs/api/guides/ids.md

# Ids

The API uses two kinds of ids. An integer id never appears in a URL, a
payload or an error.

| Object                                                                                             | Id                                                               | Example                      |
| -------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------- | ---------------------------- |
| Organizations, companies, files, users, API keys                                                   | A **sqid**: lowercase letters and digits, at least 10 characters | `k3x9m2p7qa`                 |
| The objects of the books: invoices, parties, bank transactions, entries, periods, document records | A **ULID**: 26 characters, as the books issue it                 | `01J9Z3Q4X5V6W7Y8Z9A0B1C2D3` |

- Treat every id as an opaque string. Do not parse it, and do not build one.
- Compare ids as they are. A ULID is upper case, a sqid is lower case.
- A path segment that is not a valid id of the right kind gets 404
  `not_found`, the same answer as an id that does not exist.
- An id in a query filter that the books do not have gets 400 on that
  parameter.

## Other values

- **Money** is an integer amount in minor units (cents), with its currency
  code. `12345` in `EUR` is 123.45 euro. A float never crosses the API.
- **Rates and quantities** are decimal strings, for example `"0.24"`.
- **Dates** are ISO `YYYY-MM-DD`.
- **Timestamps** are ISO 8601, in UTC.

---

Source: /docs/api/guides/lists.md

# Lists and pages

Every list answers one page, in the same envelope:

```json
{
  "items": [{ "id": "01J9Z3Q4X5V6W7Y8Z9A0B1C2D3" }],
  "next_cursor": "cD0yMDI2LTA5LTI1"
}
```

- `items` holds the rows of the page.
- `next_cursor` is the cursor of the next page, or `null` on the last page.

## Read every page

Send `next_cursor` back as the `cursor` query parameter, with the same
filters, until `next_cursor` is `null`.

```http
GET /api/companies/{company_id}/invoices/?limit=100
GET /api/companies/{company_id}/invoices/?limit=100&cursor=cD0yMDI2LTA5LTI1
```

- `limit` sets the page size, from 1 to 200. The default is 50.
- A cursor is opaque. Do not build one, and do not keep one for long: use it
  for the next page only.
- A malformed cursor, or a cursor of another list, gets 400
  `validation_error` with the error `invalid_cursor` on `cursor`. Start again
  from the first page.

## The order

- **The lists of the books** (invoices, parties, bank transactions, document
  records and the others under `/api/companies/{company_id}/`) come oldest
  first, in a fixed order that ends with the id: invoices by invoice date,
  bank transactions by booking date.
- **The other lists** (organizations, companies, files) come newest first.

## Reports are not lists

The reports (trial balance, general ledger, open items, balance sheet, profit
and loss, VAT preview) are not paged. Each call returns the whole answer.
They are expensive, so they have their own rate limit: see
[Rate limits](/docs/api/guides/rate-limits).

---

Source: /docs/api/guides/errors.md

# Errors

Every error is an RFC 9457 problem details body, with the media type
`application/problem+json`:

```json
{
  "type": "https://oscaraccountant.com/errors/period_locked",
  "title": "The period is locked",
  "status": 409,
  "code": "period_locked",
  "detail": "Period 2026-03 is locked. Reopen it or post in an open period."
}
```

| Field    | Meaning                                                       |
| -------- | ------------------------------------------------------------- |
| `code`   | **Stable and machine-readable.** Branch on it in your code    |
| `status` | The HTTP status, the same as the status of the response       |
| `title`  | A short text for a person. It can change                      |
| `detail` | What went wrong in this request, for a person. It can change  |
| `type`   | A URL that names the problem: the `code` after `/errors/`     |
| `errors` | Only for a validation error: one entry for each invalid field |

A validation error names each field:

```json
{
  "type": "https://oscaraccountant.com/errors/validation_error",
  "title": "The request is not valid",
  "status": 400,
  "code": "validation_error",
  "detail": "The request has invalid fields.",
  "errors": [
    { "field": "lines.0.amount", "code": "required", "detail": "This field is required." },
    {
      "field": "cursor",
      "code": "invalid_cursor",
      "detail": "The cursor is not a cursor of this list. Start again from the first page."
    }
  ]
}
```

`field` is a dotted path into the request (`lines.0.amount`), or `null` for
an error of the whole request.

## Status codes

| Status   | When                                                                                                                        | Retry?                               |
| -------- | --------------------------------------------------------------------------------------------------------------------------- | ------------------------------------ |
| 400      | The request is malformed or not valid                                                                                       | No. Fix the request                  |
| 401      | No credential, or a credential that is not valid (`not_authenticated`, `authentication_failed`)                             | No. Fix the credential               |
| 403      | The caller may not do this (`permission_denied`, `insufficient_scope`, `human_actor_required`)                              | No                                   |
| 404      | The object does not exist, or the caller cannot see it (`not_found`)                                                        | No                                   |
| 409      | The books are in a state that refuses the change                                                                            | Not as it is. Read the `code`        |
| 413, 415 | A body or a file is too large (`request_too_large`, `file_too_large`) or of a type we do not take (`unsupported_file_type`) | No                                   |
| 429      | Too many requests (`throttled`)                                                                                             | Yes, after `Retry-After`             |
| 500      | An error on our side. The `detail` never repeats internal text                                                              | Yes, with the same `Idempotency-Key` |
| 503      | The books of the company are not available now (`books_unavailable`)                                                        | Yes, later                           |

## Common codes

| Code                      | Status | Meaning                                                                                     |
| ------------------------- | ------ | ------------------------------------------------------------------------------------------- |
| `validation_error`        | 400    | See `errors` for each field                                                                 |
| `invalid_payload`         | 400    | The books refused the content of the request                                                |
| `unbalanced_entry`        | 400    | The amounts do not balance                                                                  |
| `not_authenticated`       | 401    | No credential                                                                               |
| `authentication_failed`   | 401    | An unknown, revoked or expired API key or token                                             |
| `permission_denied`       | 403    | The role, or the client capabilities of the company, do not allow it                        |
| `insufficient_scope`      | 403    | The role allows it, the scopes of the credential do not                                     |
| `human_actor_required`    | 403    | A person must make this decision. See [Human judgements](/docs/api/guides/human-judgements) |
| `not_found`               | 404    | No such object, or not visible to the caller                                                |
| `invalid_state`           | 409    | The object is not in a state that allows this, for example issuing an invoice twice         |
| `period_locked`           | 409    | The date is in a closed period. Your accountant decides                                     |
| `no_open_period`          | 409    | No open period covers the date                                                              |
| `company_not_ready`       | 409    | The books of the company are still being set up                                             |
| `idempotency_conflict`    | 409    | The `Idempotency-Key` was used with another request body                                    |
| `idempotency_in_progress` | 409    | The first request with this `Idempotency-Key` is still running                              |
| `request_too_large`       | 413    | A JSON body is larger than 1 MB                                                             |
| `throttled`               | 429    | Too many requests                                                                           |
| `books_unavailable`       | 503    | The books cannot be read now                                                                |

The [API reference](/docs/api) lists the codes of each operation. A new code
can appear at any time. Handle an unknown code by its status.

---

Source: /docs/api/guides/idempotency.md

# Idempotency

A network error can hide whether a write ran. Send an `Idempotency-Key`
header with every write, and you can retry it safely.

```http
POST /api/companies/{company_id}/invoices/{invoice_id}/issue HTTP/1.1
Authorization: Bearer osk_live_...
Content-Type: application/json
Idempotency-Key: 5f0c9a1e-6f0b-4c1e-9a52-2b8f0d5b7e41

{}
```

- **Use a new random key for each new change**, for example a UUID. Use the
  same key only to retry the same request.
- The command operations and the file upload accept the header. The
  [API reference](/docs/api) lists it among the parameters of each operation
  that takes it.

## What a repeat gets

| The repeat                                                         | The answer                                                                                |
| ------------------------------------------------------------------ | ----------------------------------------------------------------------------------------- |
| The same key and the same body, after the first request finished   | The first response again, with the header `Idempotent-Replayed: true`. Nothing runs twice |
| The same key and the same body, while the first request still runs | 409 `idempotency_in_progress`. Wait and retry                                             |
| The same key with a different body                                 | 409 `idempotency_conflict`. Use a new key for a new request                               |

- The API keeps a key for **24 hours**, for each credential and company.
- Only a success is kept. After an error (a status of 400 or more), you may
  retry with the same key.
- When the first request died before it finished, the key is free again
  after five minutes, and a retry with the same body runs it. The books
  themselves also remember the key, so a command never runs twice.

## Without the header

A write without an `Idempotency-Key` runs every time you send it. A retry
after a timeout can then record the same invoice twice.

---

Source: /docs/api/guides/rate-limits.md

# Rate limits

The API limits how many requests a credential sends. A request over the limit
gets 429 `throttled`, with a `Retry-After` header: the number of seconds to
wait.

| Caller                         | Limit                                  |
| ------------------------------ | -------------------------------------- |
| An API key                     | 300 requests a minute, for each key    |
| An OAuth token (an MCP client) | 300 requests a minute, for each token  |
| A person in the browser        | 600 requests a minute                  |
| No credential                  | 60 requests a minute, for each address |

## Expensive operations

Some operations do more work, and have a second limit of **20 requests a
minute** on top of the first:

- The reports: trial balance, general ledger, open items, balance sheet,
  profit and loss, and the VAT preview. Each returns the whole answer and is
  cached until the books change, so asking again for the same report is
  cheap for you but still counts.
- The file upload.

## What to do

- On 429, wait for the seconds in `Retry-After`, then retry. Retry a write
  with the same `Idempotency-Key` (see [Idempotency](/docs/api/guides/idempotency)).
- Read a list with a large `limit` (up to 200) instead of many small pages.
- Keep a report you read often, and ask again when you need newer figures.

The limits can change. Read `Retry-After`, and do not hard-code the numbers.

---

Source: /docs/api/guides/human-judgements.md

# Human judgements

Some decisions in the books need a person. The books refuse them from an API
key, an OAuth client or an AI assistant, whatever the permissions of the
caller:

- an exemption, and a change or removal of one;
- a classification of money received, and a change or removal of one;
- a manual exchange rate, a manual VAT code;
- a default of a party, a dimension rule;
- the reopening of a period.

A person answers for these in the books. So the books record a person as the
author of each one, never a program.

## What your integration gets

A call that makes such a decision gets 403 `human_actor_required`:

```json
{
  "type": "https://oscaraccountant.com/errors/human_actor_required",
  "title": "A person must make this decision",
  "status": 403,
  "code": "human_actor_required",
  "detail": "..."
}
```

Do not retry it. Most calls of the public API never need a judgement. When
one does, for example an invoice line with a manual VAT code, send the call
without the judgement (use a VAT code of the company, from
`GET /api/companies/{company_id}/vat-codes/`), or leave the decision to a
person in the Oscar app.

## Proposals

Oscar can record a proposal: the decision as the program proposes it, which
a person then confirms or rejects in the app. The command then runs with that
person as its author. An AI assistant connected over MCP does this with the
tool `propose_judgement`. The proposal operations are not yet part of the
public API.

---

Source: /docs/api/changelog.md

# Changelog

The changes to the public API that integrators must know, newest first. The
contract is the public schema, [`/docs/api/openapi.json`](/docs/api/openapi.json).
A change that is not listed here only adds something: a new operation, a new
optional parameter, a new field in a response, or a new error code.

A breaking change (a removed operation or field, a new required parameter, a
changed type) is always listed here, with what to change.

## 15.10.2026: the payments of an invoice, and a new permission

- `permissions` in `GET /api/companies/{company_id}/` can list a new value,
  `reconciliation.decide`: the right to confirm, reject or undo a match of
  a bank payment to a purchase invoice that OscarAI proposed. Accept and
  ignore a permission you do not know.
- `GET /api/companies/{company_id}/invoices/{invoice_id}/` has a new field,
  `allocations`: every active allocation that settles the invoice (a
  payment, a refund, a credit note), with `bank_transaction_id` when the
  other side is a bank line.
- The invoice list and the invoice have a new field, `posted_at`: when the
  current revision was posted, null while it is not posted.
- Each document of `revision.documents` has two new fields, `file_id` and
  `download_url`, as the document records have.
- Each document of `revision.documents` has a new field, `source`: where
  its stored file came from (`email`, `upload`, `api`, `import`,
  `generated` or `other`; more values may come), null when no file is
  stored.

## 15.10.2026: a company whose data was deleted

- `state` of a company (`GET /api/companies/{company_id}/`, the companies of
  `GET /api/me/`) can be a new value, `deleted`: the service of the company
  ended and its data was deleted. Such a company has no books, and it never
  becomes `ready` again. Accept a state you do not know and treat it as one
  with no books.
- A company the firm closed keeps its registry code: a new company with that
  code answers 409 `company_closed`.

## 14.10.2026: employees and payroll

- New operations: list and read the employees of a company, submit a new
  employee or a change and read the status of the submission, and list and
  read the pay runs.
- `permissions` in `GET /api/companies/{company_id}/` can list a new value,
  `employees.submit`: the right to submit a new employee or a change for the
  firm to review. Accept and ignore a permission you do not know.
- `GET /api/me/` has a new field, `features.employees`: true while the
  employee register is on.

## 14.10.2026: the tax account balance

- New operation `GET /api/companies/{company_id}/tax-account/balance/`
  (`companies_tax_account_balance`, permission `books.read`): the tax
  account of the company at the Estonian Tax and Customs Board (EMTA). It
  gives the balance of the claims (`total`, above zero: the company owes
  it), the interest, the prepayment account (`prepayment_balance`, and every
  account in `account_balances`), the open claims with their due dates, and
  `notices` (a debt, a claim due within 7 days).
- The answer comes from the copy OscarAI keeps, not from a live call:
  `as_of` is when it was read from EMTA, and `access_status` says how the
  last read went (`ok`, `rights_missing` when the company has not granted
  `ACCOUNTING_XROAD` to OscarAI in e-MTA, `failed`, `never`). Before the
  first read every amount is null.

Nothing to change: this only adds an operation.

## 13.10.2026: unit prices with decimals, and a party's invoice language

- An invoice line takes `unit_price`, the unit price in major units as a
  decimal string of at most 6 decimals (`"150.334"`). The books compute the
  net as quantity x unit price, rounded half up to the minor unit of the
  currency. `unit_price_minor` stays valid; when a line gives both, they
  must name the same price (400 `invalid_payload` otherwise).
- The lines of an invoice detail have the new field `unit_price`, also for a
  line recorded with `unit_price_minor` only. `unit_price_minor` is null on a
  line whose price has a fraction of a minor unit.
- The defaults of a party (`defaults` of a party detail) have the new field
  `language`: `et`, `en` or null.

Nothing to change: every new field is optional.

## 09.10.2026: what an own sales invoice carries

- `record_invoice` and `revise_invoice` of an own sales invoice refuse a
  document with the role `original` (400 `invalid_payload`). The original of
  an own sales invoice is the PDF Oscar issues. The role of a document
  defaults to `original`, so a document on a sales draft names the role
  `supporting`. `import_sales_invoice` still takes the original of an
  invoice issued elsewhere.

- `issue_invoice` of a VAT-registered company refuses an invoice without
  the seller's address (400 `seller_address_missing`) or without the
  buyer's address (400 `buyer_address_missing`), as the VAT Act requires
  (KMS § 37 (7) p 2 and p 3). The API takes the seller's address from the
  Business Register; give `seller_address` when the register has none. A
  customer that stands for private persons (`private_persons`) needs no
  address.
- `issue_invoice` of a sales invoice in another currency than the euro that
  charges VAT freezes its euro value at the ECB rate of the tax point, and
  refuses the issue when that rate is not known yet (400
  `vat_exchange_rate_missing`). The detail of an invoice has the new field
  `revision.base_vat`: the VAT of each rate and in total in euro, and the
  rate used.

What to change: send `"role": "supporting"` for a document of a sales
draft, and set the address of a customer (`address` of the party) before
you issue its invoice.

## 08.10.2026: OAuth asks for `write` on purpose

- An OAuth authorization request (`/oauth/authorize`) or a device
  authorization request (`/oauth/device_authorization`) that names no
  `scope` now gets `read` only. Before, it got `read write`.
- The consent page shows the `client_id` of the app. For an app that
  registered itself (a client ID metadata document or dynamic
  registration), it warns and shows no logo.

What to change: an integration that writes sends `scope=read write` in the
authorization request. A token without `write` gets 403
`insufficient_scope` on a write. The `oscar` CLI already sends the scope.

## 08.10.2026: size limits on requests

- A JSON request body is at most 1 MB. A larger one is refused with 413
  `request_too_large`. A file upload (`POST .../files/`) keeps its own limit
  of 25 MB.
- Every text field of a command body (invoices, parties, events and the
  others) is at most 2000 characters, and the schema now says so with
  `maxLength`. A longer text is refused with 400 `validation_error`.
- A free JSON value of a command (`source_payload`, `seller_snapshot`,
  `buyer_snapshot`, `raw`) is at most 64 KB as JSON.
- A list of a command has a maximum: 500 lines and 50 documents in an
  invoice revision, 2000 lines in an event. A longer list is refused with
  400 `validation_error`.
- `GET .../files/{file_id}/content/` now counts against the rate of the
  expensive operations, as an upload does: 429 `throttled` when it is used
  up.

What to change: split a larger invoice or event, and shorten a longer text.

## 27.09.2026: payment providers

- `permissions` in `GET /api/companies/{company_id}/` can list two new
  values: `payments.read`, the right to read the payment provider (Stripe)
  connections of the company, and `payments.manage`, the right to connect a
  payment provider, replace its key, sync it and disconnect it. The
  operations of both are not public yet. Accept and ignore a permission you
  do not know.

## 25.09.2026: the bank feed

- `permissions` in `GET /api/companies/{company_id}/` can list a new value,
  `bank.connect`: the right to connect a bank of the company through open
  banking, reconnect it and disconnect it. Only a browser session holds it,
  so an API key or an OAuth token never gets it. Accept and ignore a
  permission you do not know.

## 25.09.2026: the AI agent

- `permissions` in `GET /api/companies/{company_id}/` can list a new value,
  `agent.use`: the right to use the AI agent of Oscar. Only a browser
  session holds it, so an API key or an OAuth token never gets it. Accept
  and ignore a permission you do not know.
- `GET /api/me/` has a new field, `features`, with the features this
  deployment turns on.

## 25.09.2026: the first public API

- The first public set of operations: the organization and its companies,
  parties, invoices (record, revise, issue, cancel), files (upload, read,
  download the bytes), document records, bank accounts and bank transactions,
  the chart of accounts, VAT codes, periods, dimensions, and the reports.
- Authentication with an organization API key, `Authorization: Bearer osk_live_...`.
- The public schema at `/docs/api/openapi.json`, and these docs.

---

Source: /docs/mcp.md

# Connect an AI assistant

Oscar has an MCP server (Model Context Protocol). Connect an AI assistant
to it, and the assistant can read your books and do your part of the work
there: find an invoice, show what a customer still owes, record and issue an
invoice, upload a receipt. It acts with your permissions, and every call goes
through the same API and the same checks as the app.

## The server

| Address                                    | What it gives                                             |
| ------------------------------------------ | --------------------------------------------------------- |
| `https://oscaraccountant.com/mcp`          | Every tool that your permissions allow, reads and writes  |
| `https://oscaraccountant.com/mcp/readonly` | The read tools only. The assistant cannot change anything |

The server is on the same host as the app that you sign in to. The transport
is Streamable HTTP.

## Connect

### Claude

In Claude, add a custom connector with the server address. Claude opens the
Oscar sign-in page, then the consent page.

### ChatGPT

In ChatGPT, add a connector with the server address (this can need the
developer mode of ChatGPT) and choose OAuth. ChatGPT opens the Oscar
sign-in page, then the consent page.

### Cursor

Add the server to `~/.cursor/mcp.json` (or `.cursor/mcp.json` in a project):

```json
{
  "mcpServers": {
    "oscar": { "url": "https://oscaraccountant.com/mcp" }
  }
}
```

Cursor asks you to sign in when it first connects.

### Claude Code

```bash
claude mcp add --transport http oscar https://oscaraccountant.com/mcp
```

Then run `/mcp` in Claude Code and sign in.

## Sign-in and consent

The assistant signs you in with OAuth 2.1:

1. The assistant opens the Oscar sign-in page in your browser.
2. The consent page shows the name of the assistant, its app ID (the
   `client_id`), where it sends you back to, and what it asks for: `read`, or
   `read` and `write`. An assistant that asks for no scope gets `read` only.
   For an app that registered itself, the page says so and shows no logo:
   check the app ID. It also warns when the app sends you back to a host
   that is not its own.
3. **You choose one organization.** The connection reaches the companies of
   that organization only. To reach a second organization, add a second
   connection.
4. You approve, and the assistant is connected.

When the same assistant asks again with nothing changed, Oscar does not
show the consent page again.

See and revoke your connections under "Connected apps" in the security
settings of your account. A change of your password or of your two-factor
authentication revokes every connection.

## With an API key instead

An assistant that can send a fixed header can use an API key of your
organization instead of OAuth:

```http
Authorization: Bearer osk_live_...
```

For example in Claude Code:

```bash
claude mcp add --transport http oscar https://oscaraccountant.com/mcp \
  --header "Authorization: Bearer osk_live_..."
```

The key reaches its own organization, with its scopes. See
[Authentication](/docs/api/guides/authentication).

## What the assistant sees

- **Only the tools you may use.** The server lists the tools that your role,
  the scopes of the connection, and the client capabilities of your company
  allow. A connection with the `read` scope, or to `/mcp/readonly`, has no
  write tools. The list is a guide: the API still checks every call.
- **Call `list_companies` first.** Every other tool takes a `company_id`.
- **A write tool takes an `idempotency_key`.** The same key and the same
  arguments return the first result instead of running twice.
- **An error has a stable code**, as in the API: for example `not_found`,
  `validation_error`, `insufficient_scope`, `human_actor_required`.
- **A human judgement** (an exemption, a classification of money received,
  the reopening of a period) is never run by the assistant. It calls
  `propose_judgement`, and a person confirms the proposal in the Oscar app.
  See [Human judgements](/docs/api/guides/human-judgements).

The [tool reference](/docs/mcp/tools) lists every tool.

## What only your accountant does

Your accountant keeps the books with Oscar. Some work is theirs, and a
client connection has no tools for it:

- **VAT returns**: preparing, amending and filing them.
- **Period closing**: closing a month or a year, and reopening one.
- **The set-up of the books**: the chart of accounts, the VAT codes, the
  policies of the company.
- Voiding a posted invoice, and recording accounting events.

Ask your accountant for these. What else a client may do is set by Oscar
for each company, for example the import of bank statements.

---

Source: /docs/mcp/tools.md

# MCP tool reference

> Generated by `pnpm gen:docs` from the tool catalog of the Oscar MCP server.

Every tool calls one operation of the Oscar API, with the same permission checks as every other client. The server lists to each caller only the tools that its role, its scopes and the client capabilities of the company allow. A write tool needs the `write` scope, and `/mcp/readonly` has no write tool. How to connect: `/docs/mcp.md`.

## Alerts

### `list_alerts`: List alerts

- Access: read
- Permission: `books.read`

What a person of the company must act on, with the last day to act: a VAT registration, a KMD or TSD deadline, a sales invoice to issue, an exchange rate that was refused or corrected, an entry to re-rate.

The alerts of the company, newest first.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The pagination cursor value. |
| `kind` | `"depreciation_blocked" \| "ecb_rate_corrected" \| "ecb_rate_refused" \| "fx_rate_early" \| "invoice_issue_due" \| "kmd_due" \| "market_rate_refused" \| "tsd_due" \| "vat_limited_registration_due" \| "vat_registration_due" \| "vat_registration_near"` | no | Only this kind. |
| `limit` | `integer` | no | Number of results to return per page. |
| `state` | `"dismissed" \| "open" \| "resolved"` | no | Only this state. |

## Allocations

### `allocate`: Allocate an open item

- Access: write
- Permission: `allocations.write`

A discount, a write-off or a rounding over 100 minor units (adjustment_kind), two different amounts in one foreign currency, or an FX difference over a tenth of the base value is a judgement of a person: propose it with propose_judgement.

Runs the core command `allocate`. Permission: `allocations.write`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `kind` | `"payment" \| "refund" \| "credit_offset" \| "prepayment_apply"` | no | Default `payment`. * `payment` - payment * `refund` - refund * `credit_offset` - credit_offset * `prepayment_apply` - prepayment_apply |
| `item_line_id` | `string` | yes |   |
| `counter_line_id` | `string` | yes |   |
| `item_minor` | `integer` | yes |   |
| `counter_minor` | `integer \| null` | no |   |
| `rate_source` | `"statement" \| "rate_table" \| "manual" \| "same" \| null` | no |   |
| `adjustment_kind` | `"none" \| "discount" \| "writeoff" \| "rounding"` | no | Default `none`. * `none` - none * `discount` - discount * `writeoff` - writeoff * `rounding` - rounding |
| `adjustment_base_minor` | `integer \| null` | no |   |
| `effective_date` | `string (date)` | yes |   |
| `origin` | `"human" \| "matcher" \| "import" \| "migration"` | no | Default `human`. * `human` - human * `matcher` - matcher * `import` - import * `migration` - migration |
| `confidence` | `string (decimal) \| null \| string` | no |   |
| `note` | `string \| null` | no |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `get_settlement`: Get the settlement of invoices

- Access: read
- Permission: `books.read`

How far each invoice is settled, or one invoice with `invoice_id`.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | no | The settlement of this invoice only. |

### `unallocate`: Reverse an allocation

- Access: write
- Permission: `allocations.write`

Runs the core command `unallocate`. Permission: `allocations.write`. The path carries `allocation_id`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `allocation_id` | `string` | yes | A core id (ULID). |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `reason` | `string \| null` | no |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Bank

### `apply_money_in_rules`: Apply the money-in rules

- Access: write
- Permission: `bank.classify`

Books the card charges and refunds of a Stripe feed in a date range that no rule explained yet, with the rules in force (mode unclassified). Mode reclassify redoes receipts after a rule changed; it is a judgement of a person, so propose it with propose_judgement and a reason.

Runs the core command `apply_money_in_rules`. Permission: `bank.classify`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `bank_account_id` | `string` | yes |   |
| `to` | `string (date)` | yes | The last booking date, inclusive. |
| `mode` | `"unclassified" \| "reclassify"` | yes | * `unclassified` - unclassified * `reclassify` - reclassify |
| `reason` | `string \| null` | no |   |
| `from` | `string (date)` | yes | The first booking date, inclusive. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `get_bank_transaction`: Get a bank transaction

- Access: read
- Permission: `books.read`

One bank transaction with its source row, entries, allocations, the judgement on it, and its files.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `bank_transaction_id` | `string` | yes | The core ULID of the object, 26 characters. |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

### `list_bank_accounts`: List bank accounts

- Access: read
- Permission: `books.read`

The bank feeds with their ledger account, transaction count and ledger balance. Ordered by label.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `active` | `boolean \| null` | no | Active (true) or inactive (false) bank accounts only. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |

### `list_bank_transactions`: List bank transactions

- Access: read
- Permission: `books.read`

The bank transactions with their settlement status, derived on read. Ordered by booking date.

`has_document` and `file_ids` name the uploaded files that explain a
transaction (an upload with `bank_transaction_id`). `to_explain=true`
lists the payments to explain: money out still open that no file explains.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `bank_account_id` | `string` | no | Transactions of this bank account only. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date_from` | `string (date)` | no | The earliest booking date, inclusive. |
| `date_to` | `string (date)` | no | The latest booking date, inclusive. |
| `direction` | `"in" \| "out"` | no | Money in or money out only. * `in` - in * `out` - out |
| `has_document` | `boolean \| null` | no | Only transactions an uploaded file explains (true) or that none explains (false). |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `ordering` | `"booking_date" \| "-booking_date" \| "amount" \| "-amount" \| "counterparty" \| "-counterparty"` | no | `booking_date` (the default) is oldest first, `-booking_date` newest first. `amount` orders by the amount that moved (the absolute `total_minor`), `counterparty` by the payee (`party_name`, else `counterparty_name`) in any case. A leading `-` is descending. The id breaks ties. * `booking_date` - booking_date * `-booking_date` - -booking_date * `amount` - amount * `-amount` - -amount * `counterparty` - counterparty * `-counterparty` - -counterparty |
| `party_id` | `string` | no | Transactions of this party only. |
| `q` | `string` | no | Keywords: the transactions whose payee (`party_name`, `counterparty_name`) or details (`description`, `reference`) contain this text, in any case. Trimmed; empty is no filter. |
| `statement_id` | `string` | no | Transactions of this statement only. |
| `status` | `"unmatched" \| "part_matched" \| "matched" \| "exempted" \| "classified" \| "transfer_matched" \| "transfer_unmatched" \| "posted" \| "open"` | no | Transactions with this status; `open` is `unmatched` and `part_matched`. * `unmatched` - unmatched * `part_matched` - part_matched * `matched` - matched * `exempted` - exempted * `classified` - classified * `transfer_matched` - transfer_matched * `transfer_unmatched` - transfer_unmatched * `posted` - posted * `open` - open |
| `to_explain` | `boolean \| null` | no | The payments to explain (true): money out still open (`status` `open`) that no uploaded file explains. Excludes `status`, `direction` and `has_document`. |

### `list_money_in_rules`: List the money-in rules of a feed

- Access: read
- Permission: `books.read`

The rules that turn the card charges of a Stripe feed into receipts. A person adds, changes, reorders or removes a rule: propose set_money_in_rule, reorder_money_in_rules or remove_money_in_rule with propose_judgement.

The standing money-in rules of a payment provider feed, with the version in force on `as_of`.

The active rules come first, in the order the books evaluate them on a
charge, then the removed ones. Each rule carries every version. A rule is
written with `POST money-in-rules` (`set_money_in_rule`, a person with
`bank.classify`).

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `as_of` | `string (date)` | no | The day of `in_force` and of the order. Default: today. |
| `bank_account_id` | `string` | yes | A payment provider feed (provider `stripe`). |

### `match_transfer`: Match a transfer

- Access: write
- Permission: `bank.classify`

Runs the core command `match_transfer`. Permission: `bank.classify`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `out_transaction_id` | `string` | yes |   |
| `in_transaction_id` | `string` | yes |   |
| `note` | `string \| null` | no |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `set_transaction_party`: Set the party of a bank transaction

- Access: write
- Permission: `bank.classify`

Runs the core command `set_transaction_party`. Permission: `bank.classify`. The path carries `bank_transaction_id`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `bank_transaction_id` | `string` | yes | A core id (ULID). |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `party_id` | `string \| null` | no |   |
| `source` | `string` | yes |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Companies

### `get_company`: Get a company

- Access: read
- Permission: `organization.read`

One company: name, legal data and state.

Return the company.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

### `list_companies`: List companies

- Access: read
- Permission: `organization.read`

The companies of the organization this connection is bound to. Start here: every other tool takes the company_id of one of them. Only a company in state ready has books.

One page of the companies, newest first.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |

## Dividends

### `get_dividend_report`: Get the dividends of a payment month

- Access: read
- Permission: `books.read`

The dividends paid in one month: the data of TSD annex 7 and form INF 1.

The dividends paid in a month: the data of TSD annex 7 and form INF 1.

A dividend is booked at its declaration, but taxed in the month of its
payment. The view reads the payments of the month (the allocations that
settle a recipient's dividend payable) and gives annex 7 part I (code
7008, the taxable dividends; code 7217, the income tax at 22/78; code
7200), part II (the balance of exempt dividends received, code 7310)
and one INF 1 line for each recipient paid. `findings` names what a
person should check. A period that is not one calendar month is 400.
The TSD and INF 1 files are made elsewhere.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `period_from` | `string (date)` | yes | The first day of the month. |
| `period_to` | `string (date)` | yes | The last day of the same month. |

## Documents

### `get_document_record`: Get a document record

- Access: read
- Permission: `books.read`

One document record with the invoices, statements, events and VAT returns that refer to it.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `document_id` | `string` | yes | The core ULID of the object, 26 characters. |

### `get_inbox`: Get the invoice inbox

- Access: read
- Permission: `documents.read`

The private address the company forwards supplier invoices to, the counts of the last 30 days and the Gmail search strings. The first read makes the address.

The private forwarding address of the company, made on the first read, and what came in.

Also the Gmail search strings to paste into a Gmail filter, and the newest Gmail forwarding confirmation
that oscarai forwarded to the Gmail address that asked for it (never its code or link).

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

### `list_document_records`: List document records

- Access: read
- Permission: `books.read`

The document records of the books. Ordered by creation; `ordering=-created_at` is newest first.

`referenced=false` lists the documents nothing in the books refers to
yet: the uploads still to book. `bank_feed=false` leaves out the
statements the bank feed stored (its JSON files), `bank_feed=true` lists
only them. `file_id` and `download_url` name the stored file.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `bank_feed` | `boolean \| null` | no | Only the statements the bank feed stored (true) or every document but them (false). A statement a person uploaded is never a bank feed statement. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "statement" \| "contract" \| "other"` | no | Documents of this kind only. * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `statement` - statement * `contract` - contract * `other` - other |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `ordering` | `"created_at" \| "-created_at"` | no | `created_at` (the default) is oldest first, `-created_at` newest first. The id breaks ties. * `created_at` - created_at * `-created_at` - -created_at |
| `received_from` | `string (date)` | no | The earliest received date, inclusive. Leaves out documents without one. |
| `received_to` | `string (date)` | no | The latest received date, inclusive. Leaves out documents without one. |
| `referenced` | `boolean \| null` | no | Only documents the books refer to (true: booked) or that nothing refers to yet (false: to book). |
| `sha256` | `string` | no | The SHA-256 of the file, lowercase hex. |

### `list_inbound_emails`: List inbound emails

- Access: read
- Permission: `documents.read`

The mails the invoice inbox received, newest first: the sender, the result, the files with their draft, and the attachments not kept.

One page of the received mails, newest first: the sender, the outcome, the files, the attachments not kept.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |

### `record_document`: Record a document

- Access: write
- Permission: `documents.write`

Runs the core command `record_document`. Permission: `documents.write`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `sha256` | `string` | yes |   |
| `kind` | `string` | yes |   |
| `filename` | `string` | yes |   |
| `media_type` | `string` | yes |   |
| `size_bytes` | `integer` | yes |   |
| `storage_ref` | `string` | yes |   |
| `legacy_sha1` | `string \| null` | no |   |
| `received_on` | `string (date) \| null \| string` | no |   |
| `document_date` | `string (date) \| null \| string` | no | The date the document was issued; it starts the retention periods. |
| `retention_until` | `string (date) \| null \| string` | no | A later retention date the caller needs; the core computes its own and keeps the later. |
| `legal_hold` | `boolean` | no |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Employees

### `get_employee`: Get an employee

- Access: read
- Permission: `books.read`

The personal code is masked.

One employee, with every employment (the TÖR id and state, the suspensions) and the absences.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `employee_id` | `string` | yes |   |

### `get_employee_submission`: Get the status of an employee submission

- Access: read
- Permission: `books.read`

One submission: its status, the review, the TÖR id once TÖR registered it, and the messages of TÖR.

One submission: its status, the reason of a refusal, TÖR's messages, the TÖR id once registered.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `submission_id` | `string` | yes |   |

### `list_employee_submissions`: List employee submissions

- Access: read
- Permission: `books.read`

The new employees and changes submitted for the firm to review: submitted, approved, registered in TÖR, applied (a change TÖR does not hold, such as the salary) or rejected.

One page of the submissions, newest first, with their status and the reason of a refusal.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |

### `list_employees`: List employees

- Access: read
- Permission: `books.read`

The employee register, filled from TÖR, the employment register of the Tax and Customs Board.

One page of the employees, newest first, each with the facts of its newest employment.

`source` `tor_external` and `registered_outside` mark what TÖR showed
that was not made through OscarAI. The personal code is masked.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |

### `submit_employee`: Submit an employee or a change

- Access: write
- Permission: `employees.submit`

Submits a new employee, another employment, a change, a suspension or an end of an employment. Nothing reaches TÖR yet: the accounting firm reviews the submission, and only on its approval registers the event in TÖR. Read the outcome with get_employee_submission.

Submit a new employee, a new employment, a change, a suspension or an end, for the firm to review.

Staff review it; on approval OscarAI registers the event in TÖR. The
personal code of a new employee is sealed and never returned. The
event is checked as TÖR checks it (400 `tor_invalid_event`).

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `kind` | `"new_employee" \| "new_employment" \| "change" \| "suspension" \| "end"` | yes | * `new_employee` - New employee * `new_employment` - New employment * `change` - Change * `suspension` - Suspension * `end` - End |
| `employee_id` | `string` | no | A new employment: the employee. |
| `employment_id` | `string` | no | A change, a suspension, an end: the employment. |
| `employee` | `object` | no | The person of a new employee, or the changed fields of an employee. |
| `employment` | `object` | no | The employment of a start, or the changed fields of an employment. |
| `suspension` | `object` | no | A suspension of an employment. |
| `end` | `object` | no | The end of an employment. |
| `event_date` | `string (date)` | no | A change: the day it applies from. Default today. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Fixed assets

### `get_depreciation_status`: Get the depreciation status

- Access: read
- Permission: `books.read`

What run_depreciation through a month would post, per asset, and the months it cannot post and why (a locked or missing period, or no usage recorded).

What a depreciation run through `through` would post, per asset, and the months it could not post and why.

`through` defaults to the month before the current month, the month the
daily job posts. A blocked month (`period_locked`, `no_period`,
`usage_missing`) needs a person.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `through` | `string` | no | The last month, `YYYY-MM`. Default: the month before the current month. At most 12 months after the current month. |

### `get_fixed_asset`: Get a fixed asset

- Access: read
- Permission: `books.read`

One asset: its components with the estimate in force and the next charge, its events, usage, opening amounts and the invoice lines linked to it.

One fixed asset: its components with their estimate and next charge, its events, usage and linked invoice lines.

The amounts are on `as_of` (default today); the months before its month are due.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `fixed_asset_id` | `string` | yes | The core ULID of the object, 26 characters. |
| `as_of` | `string (date)` | no | The day of the amounts; the months before its month are due. Default: today. |

### `get_fixed_asset_movements`: Get the fixed asset movement table

- Access: read
- Permission: `books.read`

The movement table of the notes for a date range, per kind of asset, and its agreement with the ledger.

The movement table of the fixed assets of a range (EE-FA-033), by taxonomy, and its agreement with the ledger.

Each column has the cost and the accumulated amounts at the start and at
the end, the additions, the depreciation, the impairments and their
reversals, the disposals, the reclassifications and the fair value
changes. `gl_agreement` compares each asset account with the register.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `date_from` | `string (date)` | yes | The first day of the range. |
| `date_to` | `string (date)` | yes | The last day of the range. |

### `get_fixed_asset_schedule`: Get the depreciation schedule of a fixed asset

- Access: read
- Permission: `books.read`

Each month of each component: posted, due or projected, with the charge, the accumulated depreciation and the carrying amount.

The depreciation schedule of a fixed asset: each month of each component, posted, due or projected.

Without `month_from` and `month_to` it covers the useful life from the
first month; at most 1200 months. A posted month names its entry.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `fixed_asset_id` | `string` | yes | The core ULID of the object, 26 characters. |
| `as_of` | `string (date)` | no | The day the due months end at: the months before its month are due. Default: today. |
| `month_from` | `string` | no | The first month, `YYYY-MM`. Default: the first month of depreciation. |
| `month_to` | `string` | no | The last month, `YYYY-MM`. Default: the end of the useful life. At most 1200 months. |

### `list_fixed_asset_groups`: List fixed asset groups

- Access: read
- Permission: `books.read`

The groups in force: class, accounts and the default method and useful life.

The fixed asset groups in force: their class, accounts and default estimate. Ordered by code.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `on` | `string (date)` | no | The day the groups are in force on. Default: the latest version of each group. |

### `list_fixed_assets`: List fixed assets

- Access: read
- Permission: `books.read`

The fixed asset register: each asset with its group, class, status, cost, accumulated depreciation and impairment and carrying amount on a day (default today), and the totals.

The fixed asset register: each asset with its group, status and amounts on `as_of` (default today).

Ordered by code. `totals` sums every asset the filters keep. The register
is internal; the Advanced part of the app reads it.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `as_of` | `string (date)` | no | The day of the amounts. Default: today in the time zone of the books. |
| `class` | `"tangible" \| "intangible" \| "investment_property"` | no | Assets of this class only. * `tangible` - tangible * `intangible` - intangible * `investment_property` - investment_property |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `group` | `string` | no | The code of a fixed asset group. |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `status` | `"planned" \| "in_use" \| "withdrawn" \| "disposed"` | no | Assets in this status only. * `planned` - planned * `in_use` - in_use * `withdrawn` - withdrawn * `disposed` - disposed |

### `preview_depreciation`: Preview a depreciation schedule

- Access: read
- Permission: `books.read`

The first 24 months and the total of a draft estimate (cost, ready-for-use date, method, life or rate). It writes nothing.

The first 24 months and the total of a draft estimate, under the depreciation policy in force. It writes nothing.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cost_minor` | `integer` | yes | The cost, in cents. |
| `method` | `"straight_line" \| "diminishing_balance" \| "units_of_production" \| "none"` | yes | * `straight_line` - straight_line * `diminishing_balance` - diminishing_balance * `units_of_production` - units_of_production * `none` - none |
| `rate_bps` | `integer` | no |   |
| `ready_for_use_date` | `string (date)` | yes |   |
| `residual_value_minor` | `integer` | no |   |
| `useful_life_months` | `integer` | no |   |

## Invoices

### `cancel_invoice`: Cancel a draft invoice

- Access: write
- Permission: `invoices.post_purchase or invoices.write`

Runs the core command `cancel_invoice`. Permission: `invoices.write` for a sales invoice, `invoices.post_purchase` for a purchase invoice. The path carries `invoice_id`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | yes | A core id (ULID). |
| `reason` | `string` | yes |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `get_invoice`: Get an invoice

- Access: read
- Permission: `books.read`

One invoice: its current revision with lines and documents, its revisions, its entries and its settlement.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | yes | The core ULID of the object, 26 characters. |

### `get_invoice_issue_deadlines`: Get the sales invoices to issue

- Access: read
- Permission: `books.read`

The recorded sales invoices not issued yet whose supply has happened, with the last day to issue each: 7 days after the supply, or the 15th of the next month for an EU supply.

The recorded sales invoices to issue on `as_of`, with the last day to issue each (EE-VAT-018).

An invoice is issued within 7 calendar days after the supply, the end of
a continuous supply, or the prepayment; an intra-Community supply or a
service to a business in another EU state by the 15th of the next month.
Only a supply made by `as_of`, on a day the company is VAT-registered,
is listed. The daily reminder job raises an alert for each.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `as_of` | `string (date)` | yes | The day: the supplies made by it are due to be invoiced. |

### `import_sales_invoice`: Import a sales invoice issued elsewhere

- Access: write
- Permission: `invoices.issue`

Records, issues and posts it with its external number, in the series of its source.

Runs the core command `import_sales_invoice`. Permission: `invoices.issue`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `series` | `string` | yes | The key of the external series, named after the source of the invoice: `stripe`, the name of the other software, or `manual`. 1 to 32 lower-case letters, digits, `_` or `-`. |
| `number` | `string` | yes | The number the invoice carries. Unique in its series; never a number of the Oscar series. |
| `kind` | `string` | no | Default `invoice`; `credit_note` names `corrects_invoice_id`. |
| `party_id` | `string` | yes |   |
| `corrects_invoice_id` | `string \| null` | no |   |
| `seller_snapshot` | `any \| null` | no |   |
| `buyer_snapshot` | `any \| null` | no |   |
| `revision` | `object` | yes | The facts of the invoice. `invoice_date` is the external issue date; `documents` holds the original document (role `original`). |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `issue_invoice`: Issue a sales invoice

- Access: write
- Permission: `invoices.issue`

Runs the core command `issue_invoice`. Permission: `invoices.issue`. The path carries `invoice_id`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | yes | A core id (ULID). |
| `number` | `string \| null` | no | Only under a `free` numbering policy. |
| `seller_snapshot` | `any \| null` | no |   |
| `buyer_snapshot` | `any \| null` | no |   |
| `seller_address` | `string \| null` | no | The seller's postal address frozen into the seller snapshot. Without it the API takes the company's address from the Business Register. A VAT-registered company issues no invoice without the seller's and the buyer's address: 400 `seller_address_missing` or `buyer_address_missing` (EE-VAT-020). |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `list_invoices`: List invoices

- Access: read
- Permission: `books.read`

The invoices, purchase and sales, with the header facts of their current revision and their settlement.

Oldest first by invoice date; `ordering=-invoice_date` is newest first.
`settlement` filters by `settlement_state`: `open` is unpaid or part
paid, `overdue` an open invoice due before today in the time zone of the books.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date_from` | `string (date)` | no | The earliest invoice date, inclusive. |
| `date_to` | `string (date)` | no | The latest invoice date, inclusive. |
| `direction` | `"purchase" \| "sales"` | no | Purchase or sales invoices only. * `purchase` - purchase * `sales` - sales |
| `external_source_prefix` | `string` | no | Imported invoices whose external series starts with this text: `stripe` selects every Stripe series. |
| `kind` | `"invoice" \| "receipt" \| "credit_note" \| "prepayment"` | no | Invoices of this kind only. * `invoice` - invoice * `receipt` - receipt * `credit_note` - credit_note * `prepayment` - prepayment |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `needs_review` | `boolean \| null` | no | Only invoices that need review (true) or that do not (false). |
| `number` | `string` | no | The exact invoice number. |
| `ordering` | `"invoice_date" \| "-invoice_date"` | no | `invoice_date` (the default) is oldest first, `-invoice_date` newest first. The id breaks ties. * `invoice_date` - invoice_date * `-invoice_date` - -invoice_date |
| `party_id` | `string` | no | Invoices of this party only. |
| `settlement` | `"unposted" \| "unpaid" \| "part_paid" \| "paid" \| "open" \| "overdue"` | no | Invoices in this settlement state; `open` is `unpaid` and `part_paid`, `overdue` is an open invoice due before today. * `unposted` - unposted * `unpaid` - unpaid * `part_paid` - part_paid * `paid` - paid * `open` - open * `overdue` - overdue |
| `state` | `"recorded" \| "issued" \| "posted" \| "cancelled" \| "void"` | no | Invoices in this state only. * `recorded` - recorded * `issued` - issued * `posted` - posted * `cancelled` - cancelled * `void` - void |

### `post_invoice`: Post an invoice

- Access: write
- Permission: `invoices.issue or invoices.post_purchase`

Runs the core command `post_invoice`. Permission: `invoices.issue` for a sales invoice, `invoices.post_purchase` for a purchase invoice. The path carries `invoice_id`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | yes | A core id (ULID). |
| `cleared_by_bank_transaction_id` | `string \| null` | no |   |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `record_invoice`: Record an invoice

- Access: write
- Permission: `invoices.write`

Records a draft; post_invoice posts it.

Runs the core command `record_invoice`. Permission: `invoices.write`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `direction` | `string` | yes | `sales` or `purchase`. |
| `kind` | `string` | no | Default `invoice`. |
| `party_id` | `string` | yes |   |
| `number` | `string \| null` | no |   |
| `corrects_invoice_id` | `string \| null` | no |   |
| `origin` | `string` | no | Default `human`. |
| `revision` | `object` | yes | The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `revise_invoice`: Revise an invoice

- Access: write
- Permission: `invoices.write`

Runs the core command `revise_invoice`. Permission: `invoices.write`. The path carries `invoice_id`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | yes | A core id (ULID). |
| `reason` | `string` | yes |   |
| `party_id` | `string \| null` | no |   |
| `revision` | `object` | yes | The content of an invoice: one revision. A chosen `exchange_rate_id` is a human judgement. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Journal

### `get_books_head`: Get the head of the books

- Access: read
- Permission: `books.read`

The head of the books: the `commit_seq` of the latest command, the version a client cache is built from.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

### `get_entry`: Get a journal entry

- Access: read
- Permission: `books.read`

One journal entry with its lines and its posting fingerprint.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `entry_id` | `string` | yes | The core ULID of the object, 26 characters. |

### `list_entries`: List journal entries

- Access: read
- Permission: `books.read`

The posted and reversed journal entries, each with all its lines. Ordered by economic date.

`ordering=-economic_date` is newest first.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `account_code` | `string` | no | Entries with at least one line on this account. |
| `bank_transaction_id` | `string` | no | Entries posted from this bank transaction. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date_from` | `string (date)` | no | The earliest economic date, inclusive. |
| `date_to` | `string (date)` | no | The latest economic date, inclusive. |
| `invoice_id` | `string` | no | Entries posted from any revision of this invoice. |
| `journal` | `"purchases" \| "sales" \| "bank" \| "general" \| "opening" \| "closing"` | no | Entries of this journal only. * `purchases` - purchases * `sales` - sales * `bank` - bank * `general` - general * `opening` - opening * `closing` - closing |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `ordering` | `"economic_date" \| "-economic_date"` | no | `economic_date` (the default) is oldest first, `-economic_date` newest first. The id breaks ties. * `economic_date` - economic_date * `-economic_date` - -economic_date |
| `party_id` | `string` | no | Entries with at least one line naming this party. |
| `period` | `string` | no | A period code (`2026-03`) or id. |
| `source_id` | `string` | no | Entries posted from this source row only. |
| `source_kind` | `"invoice_revision" \| "bank_transaction" \| "allocation" \| "transaction_exemption" \| "transaction_money_in" \| "accounting_event" \| "vat_return"` | no | Entries posted from this kind of source only. * `invoice_revision` - invoice_revision * `bank_transaction` - bank_transaction * `allocation` - allocation * `transaction_exemption` - transaction_exemption * `transaction_money_in` - transaction_money_in * `accounting_event` - accounting_event * `vat_return` - vat_return |
| `source_role` | `"primary" \| "reversal" \| "replacement"` | no | Entries with this role only. * `primary` - primary * `reversal` - reversal * `replacement` - replacement |
| `state` | `"posted" \| "reversed"` | no | Posted or reversed entries only. * `posted` - posted * `reversed` - reversed |

### `verify_books`: Verify the books

- Access: read
- Permission: `books.read`

Runs the consistency checks of the books. Slow.

Return the findings of the verification job. An empty list means the books are consistent.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

## Parties

### `create_party`: Create a party

- Access: write
- Permission: `parties.write`

Runs the core command `create_party`. Permission: `parties.write`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

If the answer is the error human_actor_required, a person must decide: call propose_judgement with the same command and its full payload.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `name` | `string` | yes |   |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | yes | * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `country` | `string \| null` | no |   |
| `vat_area` | `string \| null` | no |   |
| `vat_number` | `string \| null` | no |   |
| `reg_code` | `string \| null` | no |   |
| `expects_document` | `boolean` | no | Default true. |
| `is_confirmed` | `boolean` | no |   |
| `notes` | `string \| null` | no |   |
| `external_key` | `string \| null` | no | The key of the party in another system, for example `stripe:acct_…:cus_…`. Unique; with it, a party with the same name is allowed. |
| `private_persons` | `boolean` | no | The party pools private persons (card buyers): the KMD INF annex leaves it out. No registry code. Default false. |
| `address` | `string \| null` | no | The postal address printed on an invoice, one or more lines; the country is `country`. At most 500 characters. |
| `email` | `string \| null` | no | The email address of the party. Trimmed; blank is null. At most 254 characters, no whitespace, and exactly one `@` with text on both sides, else 400 `invalid_payload`. |
| `phone` | `string \| null` | no | The phone number of the party. Trimmed; blank is null. At most 40 characters: digits, spaces and `+ - ( ) .`, with at least 5 digits, else 400 `invalid_payload`. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `get_party`: Get a party

- Access: read
- Permission: `books.read`

One party with its defaults and its roles.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `party_id` | `string` | yes | The core ULID of the object, 26 characters. |

### `list_parties`: List parties

- Access: read
- Permission: `books.read`

Customers, suppliers and other counterparties.

The parties, ordered by their cleaned name. Merged parties are left out unless asked for.

`roles` says what each party is to the company, from its kind, its invoices and its open purchase drafts;
`role` filters on the roles the books derive (an open draft aside), and `exclude_kind=employee` leaves out
the employees, as the list of customers and suppliers does.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `exclude_kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | no | Leave out the parties of this kind: `employee` on the list of customers and suppliers. * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `external_key` | `string` | no | The exact key of the party in another system. |
| `include_merged` | `boolean \| null` | no | Include parties merged into another. Default false. |
| `include_settled_external` | `boolean \| null` | no | Include the parties with a key in another system (a Stripe customer) that have no open item. Default false: the list leaves them out unless it is filtered by `search`, `reg_code`, `vat_number` or `external_key`. |
| `kind` | `"supplier" \| "customer" \| "employee" \| "authority" \| "group_company" \| "other"` | no | Parties of this kind only. * `supplier` - supplier * `customer` - customer * `employee` - employee * `authority` - authority * `group_company` - group_company * `other` - other |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `reg_code` | `string` | no | The exact registry code. |
| `role` | `"supplier" \| "customer"` | no | Only the parties that play this role, as `roles` derives it from the kind and the invoices. * `supplier` - supplier * `customer` - customer |
| `search` | `string` | no | Text anywhere in the name, or in the cleaned matching key. |
| `vat_number` | `string` | no | The exact VAT number. |

## Payments

### `get_payment_connection`: Get a payment connection

- Access: read
- Permission: `payments.read`

Start here for a question about Stripe: the feeds (one bank account per currency) and their balances, the last sync run, the open checks and the number of unexplained card receipts.

One connection: its permissions, its feeds and their balances, the last run and the open checks.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |

### `get_payment_sync_run`: Get a sync run

- Access: read
- Permission: `payments.read`

One sync run: its window, its counts and its checks.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `run_id` | `string` | yes | The sqid of the run. |

### `get_stripe_document`: Get a Stripe invoice or credit note of a connection

- Access: read
- Permission: `payments.read`

One Stripe invoice or credit note: its import, its checks, its payments and refunds, and its document.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `document_id` | `string` | yes | The sqid of the import row. |

### `get_stripe_documents_summary`: Get the summary of the Stripe invoices of a connection

- Access: read
- Permission: `payments.read`

The Invoices tab: the import rows per state, the blocked ones per code, the payments, the last warnings.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |

### `get_stripe_invoice_import`: Get the Stripe import of an invoice

- Access: read
- Permission: `books.read`

For an invoice of the books whose external_source is stripe.

The Stripe import of one invoice of the books: its Stripe number and status, its Dashboard link, its PDF
and its payments with their Stripe ids. 404 for an invoice that did not come from Stripe.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `invoice_id` | `string` | yes | The invoice in the books (a ULID). |

### `list_payment_connections`: List payment connections

- Access: read
- Permission: `payments.read`

The Stripe connections of the company, with their status, the last sync and the count of open checks. No tool shows or changes the key of a connection.

The connections of the company, newest first, disconnected ones included.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no |   |
| `limit` | `integer` | no | Number of results to return per page. |

### `list_payment_sync_runs`: List the sync runs of a connection

- Access: read
- Permission: `payments.read`

The sync runs of the connection, newest first, with their counts and checks.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `cursor` | `string` | no |   |

### `list_stripe_customers`: List the Stripe customers of a connection

- Access: read
- Permission: `payments.read`

A person links a Stripe customer to another party in Oscar; no tool does it.

The Stripe customers of the connection, each with its party, how it was linked and its invoice count.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `cursor` | `string` | no |   |

### `list_stripe_documents`: List the Stripe invoices and credit notes of a connection

- Access: read
- Permission: `payments.read`

Answers why a Stripe invoice is not in the books: each one with how far its import went. A blocked one carries its block_code; retry_stripe_import runs it again once its cause is fixed.

The Stripe invoices and credit notes of the connection and how far each import went, newest first.

`state=blocked` lists what waits for a person, with its `block_code`.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `block_code` | `string` | no |   |
| `cursor` | `string` | no |   |
| `date_from` | `string (date)` | no | The earliest invoice date, inclusive. |
| `date_to` | `string (date)` | no | The latest invoice date, inclusive. |
| `invoice_id` | `string` | no | The core invoice (a ULID). |
| `object_type` | `"invoice" \| "credit_note"` | no | * `invoice` - Invoice * `credit_note` - Credit note |
| `state` | `"pending" \| "blocked" \| "document_stored" \| "posted" \| "zero" \| "cancelled" \| "before_cutover"` | no | * `pending` - Pending * `blocked` - Blocked * `document_stored` - Document stored * `posted` - Posted * `zero` - Zero * `cancelled` - Cancelled * `before_cutover` - Before the cut-over |
| `stripe_customer_id` | `string` | no |   |

### `list_stripe_fee_invoices`: List the Stripe fee invoices of a connection

- Access: read
- Permission: `payments.read`

The monthly fee invoices of the connection, newest month first (booked only when staff switched them on).

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |

### `list_stripe_payouts`: List the Stripe payouts of a connection

- Access: read
- Permission: `payments.read`

Each payout with its match to the line of the bank statement that received it.

The Stripe payouts of the connection, newest first, with their match and their summary.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `cursor` | `string` | no |   |
| `match_state` | `"pending" \| "matched" \| "ambiguous" \| "not_found" \| "failed_payout"` | no | * `pending` - Pending * `matched` - Matched * `ambiguous` - Ambiguous * `not_found` - Not found * `failed_payout` - Failed payout |

### `list_stripe_tax_mappings`: List the Stripe tax mapping of a connection

- Access: read
- Permission: `payments.read`

How each Stripe tax becomes a VAT code. A person confirms or changes a mapping in Oscar; no tool does it.

The tax mapping of the connection in order: the first active row that matches a Stripe tax wins.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |

### `list_stripe_transactions`: List the Stripe transactions of a connection

- Access: read
- Permission: `payments.read`

Answers why a card sale is unexplained: each imported Stripe transaction with its classification, the reason (for example no rule matched, or a VAT rate that no rule maps) and the facts the rules read.

The imported Stripe transactions, newest first, with their classification, reason and facts.

`classification=suspense&category=charge` lists the unexplained card
receipts; `bank_transaction_id` finds the Stripe data of one feed line.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `bank_transaction_id` | `string` | no | The line of the Stripe feed (a ULID). |
| `category` | `string` | no |   |
| `classification` | `"rule" \| "deferred" \| "suspense" \| "posted" \| "conflict" \| "allocated"` | no | * `rule` - Rule receipt * `deferred` - Deferred * `suspense` - Suspense * `posted` - Posted * `conflict` - Conflict * `allocated` - Allocated |
| `cursor` | `string` | no |   |

### `request_payment_sync`: Sync a payment connection now

- Access: write
- Permission: `payments.manage`

Queues a sync of the Stripe connection now, instead of waiting for the hourly sync. It answers with a task_id; list_payment_sync_runs shows the run when it has finished. A repeat imports nothing twice.

Queue a sync run now. A run already waiting takes this request too (the same `task_id`).

409 `connection_disconnected`, `stripe_revoked` or `connection_paused`.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `retry_stripe_import`: Retry the import of a Stripe invoice

- Access: write
- Permission: `invoices.write`

Runs the import of a blocked Stripe invoice or credit note again, with the same rules, after its cause was fixed (a tax mapping, a key permission). A repeat imports nothing twice.

Run the import of a blocked Stripe invoice or credit note now, with the same rules.

Not a judgement: it reads the same facts and the current tax mapping
again. The answer is the row after the attempt; it may still be
blocked, with its new reason.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `connection_id` | `string` | yes | The sqid of the connection. |
| `document_id` | `string` | yes | The sqid of the import row. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Payroll

### `get_pay_run`: Get a pay run

- Access: read
- Permission: `books.read`

The salary payments matched to a net pay become the payment lines of the TSD on the bank date.

One pay run with every employee: the inputs, the gross and the net, the net not paid yet, the payments.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `pay_run_id` | `string` | yes |   |

### `list_pay_runs`: List pay runs

- Access: read
- Permission: `books.read`

The monthly payroll: gross pay, taxes and net pay per month.

One page of the pay runs, newest month first, with their totals and the net pay not paid yet.

A client sees the posted runs; firm staff also the drafts and the approved ones.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |

## Periods

### `list_periods`: List periods

- Access: read
- Permission: `books.read`

The accounting periods with their fiscal year, ordered by start date.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date` | `string (date)` | no | The period that contains this date. |
| `fiscal_year` | `string` | no | The fiscal year label (`2026`). |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `state` | `"open" \| "soft_closed" \| "locked"` | no | Periods in this state only. * `open` - open * `soft_closed` - soft_closed * `locked` - locked |

## Proposals

### `get_proposal`: Get a proposal

- Access: read
- Permission: `books.read`

One proposal.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `proposal_id` | `string` | yes |   |

### `list_proposals`: List proposals

- Access: read
- Permission: `books.read`

The judgements proposed for a person to confirm, with their status.

The proposals of the company, newest first. A `status` that is not a status is 400.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |
| `status` | `"confirmed" \| "pending" \| "rejected"` | no | Only the proposals in this status. |

### `propose_judgement`: Propose a judgement

- Access: write
- Permission: `allocations.write or bank.classify or parties.write`

Proposes a command that only a person may run: an exemption, a money-in classification or rule, a party default, a merge of two parties, a discount or a write-off on an allocation, a dimension rule, a period reopening, the facts of a dividend (the approved annual report, unpaid capital, a dividend received), a VAT registration or deregistration, a fixed asset group, a change of a depreciation estimate, an impairment or its reversal, a fair value of an investment property, a transfer or a withdrawal of a fixed asset, an undo of a fixed asset event, or any command answered with human_actor_required. Nothing changes in the books until a person with the permission confirms the proposal in Oscar; the command then runs as that person.

The judgement commands and their payload fields (* required):
- change_exemption: bank_transaction_id*, counter_role*, reason*
- change_money_in: bank_transaction_id*, kind*, reason*, refund_invoice_id, refund_bank_transaction_id
- classify_money_in: bank_transaction_id*, kind*, reason*, refund_invoice_id, refund_bank_transaction_id
- exempt: bank_transaction_id*, counter_role*, reason*
- merge_party: party_id*, into_party_id*, reason*
- record_annual_report: financial_year_end*, approved_on*, net_assets_minor*, share_capital_minor*, legal_reserve_minor*, other_undistributable_reserves_minor, distributable_reserves_minor, retained_earnings_minor*, unamortised_development_costs_minor, document_id
- record_dividend_received: received_on*, payer_name*, payer_reg_code, payer_country*, party_id, amount_minor*, holding_bps*, payer_taxable*, non_cooperative_jurisdiction, from_profit_taxed_at_14_86, document_id
- record_unpaid_capital: as_of*, unpaid_minor*, reason*, document_id
- record_vat_registration: kind*, effective_from*, vat_number, note, document_id
- remove_dimension_rule: rule_id*, reason
- remove_exemption: bank_transaction_id*, reason*
- remove_money_in: bank_transaction_id*, reason*
- remove_money_in_rule: rule_id*, effective_from*, reason*
- reopen_period: period*, reason
- reorder_money_in_rules: bank_account_id*, effective_from*, rule_ids*, reason*
- set_dimension_rule: target_kind*, invoice_line_id, bank_transaction_id, dimension_value_id*, percent_bps, amount_minor, currency, note
- set_money_in_rule: bank_account_id*, rule_id, name*, effective_from*, position*, conditions, outcome*, reason*
- set_party_default: party_id*, expense_role, vat_code, currency, payment_days, language
- set_fixed_asset_group: code*, name*, name_en, taxonomy*, cost_account*, contra_account*, fair_value_account, in_progress_account*, default_method*, default_useful_life_months, depreciable*, effective_from*, reason*, class*
- change_fixed_asset_estimate: fixed_asset_id*, component_id, effective_from*, method, useful_life_months, rate_bps, total_units, unit, residual_value_minor, reason*
- impair_fixed_asset: fixed_asset_id*, component_id, date*, recoverable_amount_minor*, basis*, discount_rate_bps, reason*
- reverse_fixed_asset_impairment: fixed_asset_id*, component_id, date*, recoverable_amount_minor*, basis*, discount_rate_bps, reason*
- revalue_investment_property: fixed_asset_id*, date*, fair_value_minor*, method*, appraiser, independent_appraiser*, reason*
- transfer_fixed_asset: fixed_asset_id*, date*, to_group*, to_measurement, fair_value_minor, estimate, reason*
- withdraw_fixed_asset: fixed_asset_id*, date*, reason*
- undo_fixed_asset_event: event_id*, reason*

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `command` | `"add_fixed_asset_component" \| "allocate" \| "amend_vat_return" \| "apply_money_in_rules" \| "cancel_invoice" \| "change_exemption" \| "change_fixed_asset_estimate" \| "change_money_in" \| "classify_money_in" \| "close_period" \| "close_year" \| "create_bank_account" \| "create_dimension" \| "create_dimension_value" \| "create_fixed_asset" \| "create_party" \| "declare_dividend" \| "discard_invoice" \| "dispose_fixed_asset" \| "exempt" \| "impair_fixed_asset" \| "import_rates" \| "import_sales_invoice" \| "import_statement" \| "import_vat_template" \| "issue_invoice" \| "map_role" \| "mark_return_filed" \| "match_transfer" \| "merge_party" \| "migrate_chart" \| "open_fiscal_year" \| "post_event" \| "post_invoice" \| "prepare_vat_return" \| "put_fixed_asset_in_use" \| "record_annual_report" \| "record_dividend_received" \| "record_document" \| "record_event" \| "record_fixed_asset_usage" \| "record_invoice" \| "record_turnover_exclusion" \| "record_unpaid_capital" \| "record_vat_registration" \| "register_opening_fixed_asset" \| "remove_dimension_rule" \| "remove_exemption" \| "remove_money_in" \| "remove_money_in_rule" \| "reopen_period" \| "reorder_money_in_rules" \| "revalue_investment_property" \| "reverse_fixed_asset_impairment" \| "revise_invoice" \| "run_depreciation" \| "seed_chart" \| "set_dimension_rule" \| "set_fixed_asset_group" \| "set_money_in_rule" \| "set_party_address" \| "set_party_default" \| "set_policy" \| "set_transaction_party" \| "soft_close_period" \| "transfer_fixed_asset" \| "unallocate" \| "undo_fixed_asset_event" \| "void_invoice" \| "withdraw_fixed_asset"` | yes | The command a person should run. |
| `payload` | `object` | yes | The full payload of the command: the ids that its tool takes as arguments (for example bank_transaction_id) and its body fields. Not company_id. |
| `note` | `string` | no | Why you propose it, for the person who decides. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Reconciliation

### `confirm_match_proposal`: Confirm a match proposal

- Access: write
- Permission: `reconciliation.decide`

Allocates the bank payment of the proposal to its invoices. A person's confirm also sets the party of the payment when it has none.

Allocate a pending match as the caller. A confirmed one is returned unchanged.

The body is optional. `pairs` gives the amount in the bank currency of a pair in another currency
(`counter_minor`); that pair is allocated with `rate_source` manual, which needs a person (403
`match_manual_rate_needs_person` for an API key or an agent).

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `proposal_id` | `string` | yes | The sqid of the match proposal. |
| `pairs` | `array of object` | no | Needed for a pair in another currency than the bank line when the bank gave no rate (`match_needs_rate`); allowed for one with a statement rate. Only a person may give it. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `list_match_proposals`: List match proposals

- Access: read
- Permission: `books.read`

The matches of outgoing bank payments to open purchase invoices that the reconciliation matcher proposed or applied, with their status, tier, confidence and the reason a match waits for a person. A person decides one with confirm_match_proposal, reject_match_proposal or undo_match_proposal.

The match proposals of the company, newest first.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `bank_transaction_id` | `string` | no | Only the proposals of this bank transaction (its core id). |
| `cursor` | `string` | no | The pagination cursor value. |
| `limit` | `integer` | no | Number of results to return per page. |
| `status` | `"applying" \| "auto_applied" \| "confirmed" \| "no_match" \| "pending" \| "rejected" \| "superseded" \| "undone"` | no | Only the proposals in this status. Without it, every status but `no_match`. |

### `reject_match_proposal`: Reject a match proposal

- Access: write
- Permission: `reconciliation.decide`

Marks a wrong match, so the matcher does not propose it again.

Reject a pending match; nothing changes in the books. A rejected one is returned unchanged.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `proposal_id` | `string` | yes | The sqid of the match proposal. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

### `undo_match_proposal`: Undo a match

- Access: write
- Permission: `reconciliation.decide`

Reverses the allocations of the match.

Unallocate a match the matcher applied or a person confirmed. An undone one is returned unchanged.

Send an idempotency_key and reuse it when you retry: the same key and the same arguments return the first outcome with replayed=true instead of running the command twice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `proposal_id` | `string` | yes | The sqid of the match proposal. |
| `idempotency_key` | `string` | no | Optional. A key of your choice, 1 to 255 printable ASCII characters. The same key with the same arguments replays the first outcome. |

## Reference data

### `get_rate_usage`: Get the rows that use an exchange rate

- Access: read
- Permission: `books.read`

The invoices and bank transactions whose entries use the rate of one day, currency and source, for example after the ECB corrected it.

The invoices and bank transactions whose live entries use one exchange rate.

When the ECB corrects a rate after the books took it, these are the rows
to re-rate (EE-FX-001, EE-VAT-026). `rate` is null when the books hold
no such rate.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `currency` | `string` | yes | The ISO code of the foreign currency. |
| `rate_date` | `string (date)` | yes | The day of the rate. |
| `source` | `"ecb" \| "market" \| "bank" \| "implied" \| "manual"` | no | The source of the rate. Default `ecb`. * `ecb` - ecb * `market` - market * `bank` - bank * `implied` - implied * `manual` - manual |

### `list_accounts`: List accounts

- Access: read
- Permission: `books.read`

The chart of accounts.

The chart of accounts, ordered by code.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `active` | `boolean \| null` | no | Active (true) or inactive (false) accounts only. |
| `control_kind` | `"payable" \| "receivable" \| "suspense_payable" \| "suspense_receivable" \| "bank" \| "transit" \| "vat"` | no | Accounts with this control kind only. * `payable` - payable * `receivable` - receivable * `suspense_payable` - suspense_payable * `suspense_receivable` - suspense_receivable * `bank` - bank * `transit` - transit * `vat` - vat |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `search` | `string` | no | A code prefix, or text anywhere in the name. |
| `type` | `"asset" \| "liability" \| "equity" \| "income" \| "expense"` | no | Accounts of this type only. * `asset` - asset * `liability` - liability * `equity` - equity * `income` - income * `expense` - expense |

### `list_dimensions`: List dimensions

- Access: read
- Permission: `books.read`

The dimension axes, each with all its values. Ordered by code.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `active` | `boolean \| null` | no | Active (true) or inactive (false) dimensions only. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `kind` | `"project" \| "grant" \| "client" \| "department" \| "other"` | no | Dimensions of this kind only. * `project` - project * `grant` - grant * `client` - client * `department` - department * `other` - other |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |

## Reports

### `get_balance_sheet`: Get the balance sheet

- Access: read
- Permission: `books.read`

The balance sheet at a date, in the Estonian scheme. The lines with no amount are left out unless omit_empty is false.

The balance sheet at a date (Estonian scheme 1), with an optional comparison date and a simplified grouping.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `compare_date` | `string (date)` | no | A second date to compare with, for example the end of the previous year. |
| `date` | `string (date)` | yes | The day of the balance sheet. |
| `omit_empty` | `boolean \| null` | no | Leave out the lines whose amount and comparison amount are both 0, and a heading with every row under it when none of its lines is kept. The totals, cash, receivables, issued capital, retained earnings and the profit for the year always show. Default false: the full scheme. |
| `schema` | `string` | no | A reporting schema key. Default the latest balance sheet schema of the books. |
| `simplified` | `boolean \| null` | no | Group the statement into a few rows. Default false: the full statutory scheme. |

### `get_chase_list`: Get the chase list

- Access: read
- Permission: `books.read`

Every bank movement still in suspense: what to chase a document or a decision for.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

### `get_general_ledger`: Get the general ledger

- Access: read
- Permission: `books.read`

The general ledger: each account with its lines and running balance, in the base currency.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `account_code` | `string` | no | One account only. |
| `date_from` | `string (date)` | no | The first day of the range, inclusive. Before it is the opening balance. |
| `date_to` | `string (date)` | no | The last day of the range, inclusive. |

### `get_open_items`: Get the open items

- Access: read
- Permission: `books.read`

Every open-item line with its residual, as of a date (`as_of`, default today), aged at that date.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `account_code` | `string` | no | Open items on this account only. |
| `as_of` | `string (date)` | no | The residuals as of this date: the lines of entries dated by it, the allocations effective by it. Default today. |
| `party_id` | `string` | no | Open items of this party only. |

### `get_profit_and_loss`: Get the profit and loss statement

- Access: read
- Permission: `books.read`

The income statement of a period, in the Estonian scheme. The lines with no amount are left out unless omit_empty is false.

The income statement of a period (Estonian scheme 1, costs by type), with an optional comparison period and a simplified grouping.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `compare_from` | `string (date)` | no | The first day of a period to compare with. Goes with `compare_to`. |
| `compare_to` | `string (date)` | no | The last day of a period to compare with. Goes with `compare_from`. |
| `date_from` | `string (date)` | yes | The first day of the period. |
| `date_to` | `string (date)` | yes | The last day of the period. |
| `omit_empty` | `boolean \| null` | no | Leave out the lines whose amount and comparison amount are both 0, and a heading with every row under it when none of its lines is kept. The totals, cash, receivables, issued capital, retained earnings and the profit for the year always show. Default false: the full scheme. |
| `schema` | `string` | no | A reporting schema key. Default the latest income statement schema of the books. |
| `simplified` | `boolean \| null` | no | Group the statement into a few rows. Default false: the full statutory scheme. |

### `get_trial_balance`: Get the trial balance

- Access: read
- Permission: `books.read`

The trial balance of a date range or a period, in the base currency.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `date_from` | `string (date)` | no | The first day of the range, inclusive. Before it is the opening balance. |
| `date_to` | `string (date)` | no | The last day of the range, inclusive. |
| `period` | `string` | no | A period code (`2026-03`) or id. Excludes `date_from` and `date_to`. |

### `get_tsd_activity`: Get the TSD activity of a month

- Access: read
- Permission: `books.read`

Whether the books show, in one calendar month, a fact the TSD of that month declares: payroll or a dividend payment. The income tax on a dividend follows the payment month, not the decision month.

Whether the books show, in one calendar month, a fact that the TSD of that month declares.

The facts are a journal line on the payroll roles and a dividend
payment (EE-CIT-012). The income tax on a dividend is declared in the
TSD of the payment month, not of the decision month (EE-CIT-016), so
the dividend payment covers it. The daily reminder
job reminds of the TSD of a month only when one is true, or when the
company is set to file a TSD every month (`files_tsd_monthly`, PL-010).
A period that is not one calendar month is 400.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `period_from` | `string (date)` | yes | The first day of the month. |
| `period_to` | `string (date)` | yes | The last day of the same month. |

## Tax account

### `get_tax_account`: Get the tax account at EMTA

- Access: read
- Permission: `books.read`

The tax account of the company at the Estonian Tax and Customs Board (EMTA): the balance of the claims, the interest, the prepayment account, the open claims with their due dates, and a notice of a debt or of a claim due within 7 days. The amounts here are decimal strings in EUR, not minor units. access_status rights_missing means the company has not granted OscarAI access in e-MTA.

The tax account from the stored copy, with its as-of time, the access status and the notices.

Nothing is read from EMTA here: the copy is refreshed every night, after
a filing or a tax payment, and by staff. Before the first refresh every
amount is null and `access_status` is `never`.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |

## VAT

### `get_invoice_listing`: Get the KMD INF invoice listing

- Access: read
- Permission: `books.read`

The invoice listing filed with the KMD for a tax period: part A sales, part B purchases.

The KMD INF annex of a tax period: the invoice listing filed with the KMD.

Part A lists the sales invoices, part B the received invoices, of each
partner whose invoices or credit notes of the period reach the threshold
without VAT (1000 EUR). Credit notes are negative lines in the period of
their own date, at the rate of the original invoice. `reconciliation`
compares each part with the KMD rows of the period, and `findings` names
what a person should check. A period with no KMD form mapped (from 2027)
is 409 `invalid_state`.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `period_from` | `string (date)` | yes | The first day of the tax period. |
| `period_to` | `string (date)` | yes | The last day of the tax period. |

### `get_vat_registration`: Get the VAT registration

- Access: read
- Permission: `books.read`

The VAT status of the company on a day (registered, limited or unregistered), its VAT number and every registration record. The VAT rules follow the status on each tax point.

The VAT registration of the company by date: the status on `as_of`, the status at creation, and every record.

A registration, a limited registration or a deregistration is recorded
with `POST vat-registrations` (`record_vat_registration`). The VAT rules
follow the status on the tax point of each invoice.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `as_of` | `string (date)` | no | The day of `status`. Default: the latest status by date. |

### `get_vat_return`: Get a VAT return

- Access: read
- Permission: `books.read`

One VAT return with its boxes.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `vat_return_id` | `string` | yes | The core ULID of the object, 26 characters. |

### `get_vat_threshold`: Get the VAT registration threshold watch

- Access: read
- Permission: `books.read`

The turnover of the calendar year against the 40 000 EUR registration threshold, the day it was exceeded and the application deadline, the limited registration duty, and whether a deregistration is possible.

The VAT registration threshold watch of the calendar year of `as_of`.

The turnover with a place of supply in Estonia from 1 January counts
toward 40 000 EUR (EE-VAT-007). The day it exceeds it is the day the duty
to register arose, and the application is due 3 working days later
(EE-VAT-008). The intra-Community acquisitions above 10 000 EUR, or a
service bought from a foreign business, need a limited registration
(EE-VAT-010). `deregistration_possible` says whether the turnover allows
a deregistration (EE-VAT-011). `findings` names what a person must do.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `as_of` | `string (date)` | yes | The day of the watch. The turnover counts from 1 January of its year. |

### `get_vd_report`: Get the VD report

- Access: read
- Permission: `books.read`

The intra-Community supplies of one month (until 12.2026): one line per EU customer VAT number.

The VD report of a month: the intra-Community supplies (until 12.2026).

One line for each customer VAT number, with the goods amount and the
services amount of the month, in whole euros, from the VAT codes of the
EC sales list. A credit note is a negative amount in the month of its
own date. A correction of an invoice of an earlier month is listed in
`corrections`, because it goes on a VDP correction report for that
month. `reconciliation` compares the amounts with KMD rows 3.1.1 and 3.1,
and `findings` names what a person should check. A period that is not
one calendar month is 400; a month from 2027, when the VD data moves into
the KMD data set, is 409 `invalid_state`.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `period_from` | `string (date)` | yes | The first day of the month. |
| `period_to` | `string (date)` | yes | The last day of the same month. |

### `list_vat_returns`: List VAT returns

- Access: read
- Permission: `books.read`

The VAT returns, ordered by period and revision; `ordering=-period_from` is newest first.

A list answers {items, next_cursor}; pass next_cursor back as cursor for the next page.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `cursor` | `string` | no | The `next_cursor` of the previous page. Omit it for the first page. |
| `date_from` | `string (date)` | no | The earliest start of the return period, inclusive. |
| `date_to` | `string (date)` | no | The latest start of the return period, inclusive. |
| `form` | `string` | no | Returns of this form only (`KMD`). |
| `limit` | `integer` | no | The page size, 1 to 200. Default 50. |
| `ordering` | `"period_from" \| "-period_from"` | no | `period_from` (the default) is oldest first, `-period_from` newest first. The id breaks ties. * `period_from` - period_from * `-period_from` - -period_from |
| `state` | `"draft" \| "prepared" \| "filed" \| "amended"` | no | Returns in this state only. * `draft` - draft * `prepared` - prepared * `filed` - filed * `amended` - amended |

### `preview_vat_return`: Preview a VAT return

- Access: read
- Permission: `books.read`

What preparing the VAT return of a period would write, without writing it.

| Argument | Type | Required | Description |
| --- | --- | --- | --- |
| `company_id` | `string` | yes | The id of the company, from list_companies. |
| `form` | `string` | no | The return form. Default the company's form (`KMD`). |
| `period_from` | `string (date)` | yes | The first day of the return period. |
| `period_to` | `string (date)` | yes | The last day of the return period. |

---

Source: /en/guides/annual-report-and-audit

# The annual report and the audit of an Estonian OÜ

> When an Estonian OÜ files its annual report, what a micro or small company puts in it, who signs and approves it, late filing fines, and the audit thresholds.

Law as of 30.09.2026. General information, not advice for your situation.

Every Estonian private limited company (OÜ) files an annual report with the Business Register each year, even when it had no activity. This guide explains the deadline, what a micro or small company must put in the report, who signs and approves it, what happens when it is late, and when the company also needs an audit or a review. It covers an OÜ; the rules for a public limited company (AS) differ in places.

**In short**

- The report is due within six months after the financial year ends: 30 June for a calendar year.
- Most small companies file abbreviated accounts: a balance sheet, an income statement and a few notes.
- One board member signs, and the shareholders then approve the report by a resolution.
- A late report can bring repeated fines of up to 3,200 euros each, and in the end deletion from the register.
- An audit or a review is needed only above set limits of revenue, total assets and staff.

## When is the annual report due?

The report is due within six months after the end of the financial year. For a calendar-year company, that is 30 June ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). The financial year is the calendar year unless the articles of association say otherwise, and it lasts 12 months ([Accounting Act § 13(1) and (3)](https://www.riigiteataja.ee/en/akt/510072025005#para13)). A new company may make its first financial year shorter or longer, up to 18 months ([Accounting Act § 13(2)](https://www.riigiteataja.ee/en/akt/510072025005#para13)). The law gives no extension on request.

The full rules, with examples for a first year and a non-calendar year, are on the page [The annual report: who files it, when and how](/en/guides/annual-report-and-audit/annual-report). The [tax calendar](/en/tools/tax-calendar) shows the due date next to your other deadlines.

## Is my company micro, small or medium?

Your class depends on three figures at the reporting date: total assets, income for the year and the average number of staff. A company is in a class when it does not exceed two of the three limits of that class ([Accounting Act § 3, clauses 14 to 17](https://www.riigiteataja.ee/en/akt/510072025005#para3)).

| Class  | Total assets     | Income           | Average staff |
| ------ | ---------------- | ---------------- | ------------- |
| Micro  | 450,000 euros    | 900,000 euros    | 10            |
| Small  | 7,500,000 euros  | 15,000,000 euros | 50            |
| Medium | 25,000,000 euros | 50,000,000 euros | 250           |

"Income" means every increase in economic benefits, so it includes dividends, interest and gains on the sale of shares ([Accounting Act § 3, clause 4](https://www.riigiteataja.ee/en/akt/510072025005#para3)). A company that mainly sells goods and services may use its sales revenue in place of income ([Accounting Act § 2(6)](https://www.riigiteataja.ee/en/akt/510072025005#para2)).

A company does not lose its class at once. It keeps the reliefs of its class until it has exceeded the limits on two reporting dates in a row ([Accounting Act § 2(6)](https://www.riigiteataja.ee/en/akt/510072025005#para2)).

## What must a small company put in its annual report?

A micro or small company that follows the Estonian financial reporting standard may file abbreviated accounts: at least a balance sheet, an income statement and notes ([Accounting Act § 15(2^1)](https://www.riigiteataja.ee/en/akt/510072025005#para15)). The report has these parts:

- **The accounts:** the balance sheet and the income statement.
- **The notes:** at least the items of [Accounting Act § 21(3)](https://www.riigiteataja.ee/en/akt/510072025005#para21) that apply to you. Examples are the accounting policies, related party transactions, loans to board members, guarantees, and events after the reporting date. A note becomes mandatory as soon as the item exists.
- **A management report:** a short overview of the business, the main events of the year and the outlook ([Accounting Act § 24(1)](https://www.riigiteataja.ee/en/akt/510072025005#para24)). When equity is below the level the Commercial Code requires, the report describes the plan to restore it ([Accounting Act § 24(10)](https://www.riigiteataja.ee/en/akt/510072025005#para24)).
- **With the report:** the proposal to distribute the profit or cover the loss, and the sales revenue split by up to ten main areas of activity ([Commercial Code § 179(4) and (6)](https://www.riigiteataja.ee/en/akt/527022024004#para179)).

A micro company on the Estonian standard may leave out the management report ([Accounting Act § 14(1^1)](https://www.riigiteataja.ee/en/akt/510072025005#para14)) and gives fewer notes. It still gives the plan to restore equity in its notes when equity is too low ([Accounting Act § 21(4)](https://www.riigiteataja.ee/en/akt/510072025005#para21)).

## Who signs the annual report?

The management board approves the report, and at least one board member then signs it with the date of approval ([Accounting Act § 25(3)](https://www.riigiteataja.ee/en/akt/510072025005#para25)). By filing it, the board members confirm that the report is correct and complete ([Accounting Act § 25(2)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).

A report prepared and filed in the e-Business Register, by persons identified in a secure way, needs no separate digital signature. This does not apply to an audited report ([Accounting Act § 25(4)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).

- A board member abroad can sign in the portal with an Estonian ID card, an e-Residency card, Mobile-ID or Smart-ID. Without any of them, the board member can sign a printout on paper, and the scan is uploaded ([RIK help, in Estonian](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/13-voimalused-valismaalastele)).
- A board member can appoint an accountant as a data entry person in the portal and give them the right to submit the report ([RIK help, in Estonian](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/2-sisestaja-maaramine-ja-eemaldamine)). The accountant cannot sign in place of the board ([Accounting Act § 25(3)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).
- If the OÜ has no board members and no supervisory board, the majority or sole shareholder must file ([Commercial Code § 179(4^3)](https://www.riigiteataja.ee/en/akt/527022024004#para179)).

## Must the shareholders approve the annual report?

Yes. The shareholders decide on the approval of the report ([Commercial Code § 179(3)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). They can do it in three ways:

- **At a meeting:** more than half of the votes represented ([Commercial Code § 174(1)](https://www.riigiteataja.ee/en/akt/527022024004#para174)).
- **In writing, without a meeting:** the board sends the draft with a deadline. A shareholder who does not answer in time is deemed to vote against ([Commercial Code § 173(2)](https://www.riigiteataja.ee/en/akt/527022024004#para173)). The resolution needs more than half of the votes of all shareholders ([Commercial Code § 174(2)](https://www.riigiteataja.ee/en/akt/527022024004#para174)).
- **One shareholder, or all shareholders agree:** a written resolution signed by the shareholders, with their names, votes and the date ([Commercial Code § 173(6) and (7)](https://www.riigiteataja.ee/en/akt/527022024004#para173)).

If the shareholders do not approve the report, the board still files it on time, marked as not approved ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). Approval matters for payouts: a dividend is paid only on the basis of an approved annual report ([Commercial Code § 157(1)](https://www.riigiteataja.ee/en/akt/527022024004#para157)). See [dividends](/en/guides/dividends-mechanics).

## What happens if the annual report is late?

The registrar can fine the company without a warning first, and can repeat the fine until the report is filed ([Commercial Register Act § 57(1)](https://www.riigiteataja.ee/en/akt/518032025010#para57)). It can also fine the persons who must file ([Commercial Register Act § 57(3)](https://www.riigiteataja.ee/en/akt/518032025010#para57)). Each fine can be up to 3,200 euros ([Code of Civil Procedure § 46(1), in Estonian](https://www.riigiteataja.ee/akt/120062026021#para46)).

The steps after that:

1. **Deletion warning:** the registrar sets a new deadline with a warning of deletion. It may send the warning automatically ([Commercial Register Act § 61(1)](https://www.riigiteataja.ee/en/akt/518032025010#para61)).
2. **Deletion:** if the report is still missing after that deadline, and at least three months have passed since the legal due date, the registrar may delete the company ([Commercial Register Act § 61(2)](https://www.riigiteataja.ee/en/akt/518032025010#para61)).
3. **Or compulsory dissolution:** the registrar may instead start compulsory dissolution. The court may decide it if the report is still missing after a deadline of at least three months ([Commercial Register Act § 58](https://www.riigiteataja.ee/en/akt/518032025010#para58)).
4. **Reinstatement:** a company deleted for a missing report can apply to return within three years. It files the missing data and the resolution of its competent body, and the registrar may then reinstate it ([Commercial Register Act § 64](https://www.riigiteataja.ee/en/akt/518032025010#para64)). The state fee is 200 euros ([State Fees Act § 62(4)](https://www.riigiteataja.ee/en/akt/520072026013#para62)).

A report filed a few days late is still late. Collect your invoices and bank statements in spring, and book any auditor early.

## Can the annual report be in English?

No. The binding annual report is prepared in Estonian ([Accounting Act § 25(1)](https://www.riigiteataja.ee/en/akt/510072025005#para25)), and the Business Register is kept in Estonian ([Commercial Register Act § 8(1)](https://www.riigiteataja.ee/en/akt/518032025010#para8)).

You may add an English version. At the company's request, the register publishes it next to the Estonian one ([Commercial Register Act § 8(3)](https://www.riigiteataja.ee/en/akt/518032025010#para8)). The registrar does not check the translation and follows the Estonian text. The company cannot rely on its own translation where it differs from the original ([Commercial Register Act § 8(4) and (5)](https://www.riigiteataja.ee/en/akt/518032025010#para8)).

A shareholder resolution written in a foreign language needs a translation by a sworn translator when it is filed with the register ([Commercial Register Act § 8(2)](https://www.riigiteataja.ee/en/akt/518032025010#para8)). A bilingual document avoids this.

## When does a company need an audit or a review?

An **audit** is required when at least two of these figures exceed the limit: revenue or income of 5,000,000 euros, total assets of 2,500,000 euros, 50 employees on average. It is also required when one figure exceeds 15,000,000 euros, 7,500,000 euros or 180 employees ([Auditors Activities Act § 91(1) and (2)](https://www.riigiteataja.ee/en/akt/504022025002#para91)).

A **review** (limited assurance) is required when at least two figures exceed 2,000,000 euros, 1,000,000 euros or 24 employees, or one figure exceeds 6,000,000 euros, 3,000,000 euros or 72 employees ([Auditors Activities Act § 92(1) and (2)](https://www.riigiteataja.ee/en/akt/504022025002#para92)).

| Duty   | Two of these exceeded      | Or one of these exceeded     |
| ------ | -------------------------- | ---------------------------- |
| Audit  | 5,000,000 / 2,500,000 / 50 | 15,000,000 / 7,500,000 / 180 |
| Review | 2,000,000 / 1,000,000 / 24 | 6,000,000 / 3,000,000 / 72   |

The figures are revenue or income, total assets, and average staff. These limits apply to reporting periods from 01.01.2024 ([Auditors Activities Act § 185^3(1)](https://www.riigiteataja.ee/en/akt/504022025002#para185b3)).

Two more points:

- The articles of association can also require an audit ([Commercial Code § 190](https://www.riigiteataja.ee/en/akt/527022024004#para190)).
- Share capital is not one of the tests. A capital reduction removes the duty only if it takes real assets out of the company and brings the figures under the limits ([Auditors Activities Act § 91](https://www.riigiteataja.ee/en/akt/504022025002#para91)).

The auditor's report is filed with the annual report ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). Because the deadline is 30 June, start the audit or review in good time.

## Does a company in liquidation still file an annual report?

Usually yes. A planned or decided liquidation does not remove the annual report of a financial year that has already ended ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)).

There is one narrow exception. If the shareholders adopt the dissolution decision before that year's report is prepared, and the year can be extended to the dissolution date without passing 18 months, the decision may extend the year ([Commercial Code § 211(3)](https://www.riigiteataja.ee/en/akt/527022024004#para211); [Accounting Act § 13(2)](https://www.riigiteataja.ee/en/akt/510072025005#para13)). The liquidation report then covers the whole period, the company need not prepare a separate annual report for the old year, and the liquidation report is due within four months of the decision ([Accounting Standards Board guideline RTJ 13, points 10 and 11, in Estonian](https://www.riigiteataja.ee/akt/124072026006); [Commercial Code § 211(2)](https://www.riigiteataja.ee/en/akt/527022024004#para211)).

After the dissolution decision, the liquidators prepare:

- a liquidation report, filed within four months of the decision ([Commercial Code § 211(2)](https://www.riigiteataja.ee/en/akt/527022024004#para211));
- an interim report for each further year while the liquidation lasts ([Commercial Code § 211(3^1)](https://www.riigiteataja.ee/en/akt/527022024004#para211));
- a final report before deletion ([Commercial Code § 215](https://www.riigiteataja.ee/en/akt/527022024004#para215)).

## How do you correct an error in a filed annual report?

A material error of an earlier year is normally corrected in the next annual report. The comparative figures and the opening balances are restated, and a note explains the correction ([Accounting Standards Board guideline RTJ 1, points 79 to 85, in Estonian](https://www.riigiteataja.ee/akt/124072026006)). An error that is not material is corrected in the current year, because only material errors must be restated ([RTJ 1, point 82, in Estonian](https://www.riigiteataja.ee/akt/124072026006)). A change of accounting policy or of presentation is restated in the same way ([Accounting Act § 22(2)](https://www.riigiteataja.ee/en/akt/510072025005#para22)).

If the filed report itself must be fixed, you file a repeat report in the e-Business Register. The registrar checks filed reports and may require you to correct them ([Commercial Register Act § 51(2)](https://www.riigiteataja.ee/en/akt/518032025010#para51)). Keep the original period dates, so that the portal treats it as a repeat report ([RIK help, in Estonian](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/12-kordusaruande-esitamine)). The board approves and signs it again. When the change is material, have the shareholders approve it again too ([Commercial Code § 179(3)](https://www.riigiteataja.ee/en/akt/527022024004#para179)).

If the error changed a dividend or a figure in a tax return, correct the tax return as well. See [bookkeeping and source documents](/en/guides/bookkeeping-source-documents).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/annual-report-and-audit/annual-report

# The annual report of an Estonian OÜ: who files it, when and how

> An Estonian OÜ files its annual report within six months of the year end, 30 June for most. Who prepares, signs, approves and files it, and late fines.

Law as of 30.09.2026. General information, not advice for your situation.

Every Estonian private limited company (OÜ) files an annual report (majandusaasta aruanne) with the Business Register once a year. The report is due even when the company had no activity, and the law gives no extension on request. This page explains when it is due, who prepares, signs and approves it, and how it is filed. The wider topic, including the audit, is in the guide [The annual report and the audit](/en/guides/annual-report-and-audit).

**In short**

- Due within six months after the financial year ends: 30 June for a calendar-year company.
- A new company may have a first financial year of up to 18 months, which moves its first report later.
- The management board prepares and approves the report, and one board member signs it.
- The shareholders then approve it, and the board files it in the e-Business Register.
- A late report can bring repeated fines and, in the end, deletion of the company.

## When is the annual report due?

The board files the approved report with the register within six months after the end of the financial year ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). The financial year is the calendar year unless the articles of association say otherwise ([Accounting Act § 13(3)](https://www.riigiteataja.ee/en/akt/510072025005#para13)). So for most companies the report is due on 30 June of the following year.

The [tax calendar](/en/tools/tax-calendar) shows this date next to your monthly tax deadlines.

## What if the financial year is not the calendar year?

You count six months from your own year end ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). A company whose articles set the year from 1 April to 31 March files by 30 September.

To change the financial year, you amend the articles of association, which needs two thirds of the votes ([Commercial Code § 175(1)](https://www.riigiteataja.ee/en/akt/527022024004#para175)). The transitional year may be shorter or longer than 12 months, but never more than 18 months ([Accounting Act § 13(2)](https://www.riigiteataja.ee/en/akt/510072025005#para13)).

## When is the first annual report of a new company due?

Six months after the first financial year ends. When a company is founded, its first year may be shorter or longer than 12 months, but not more than 18 months ([Accounting Act § 13(2)](https://www.riigiteataja.ee/en/akt/510072025005#para13)). Two examples for a calendar-year company:

- **Founded on 10.09.2025:** the first year can end on 31.12.2025, with the report due on 30.06.2026. Or it can run to 31.12.2026, which is under 18 months, with the report due on 30.06.2027.
- **Founded on 15.03.2025:** a year to 31.12.2026 would pass 18 months. So the first year ends on 31.12.2025, and the report is due on 30.06.2026.

Choose a long first year on purpose and record the choice in the articles of association or another document that regulates the company ([Accounting Act § 13(3)](https://www.riigiteataja.ee/en/akt/510072025005#para13)). The first report shows the opening balance sheet as its comparative figures, and no comparative figures in the income statement ([Accounting Act § 26(1) and (2)](https://www.riigiteataja.ee/en/akt/510072025005#para26)).

## What goes into the annual report?

The report is the annual accounts and a management report ([Accounting Act § 14(1)](https://www.riigiteataja.ee/en/akt/510072025005#para14)). A micro or small company that follows the Estonian financial reporting standard may file abbreviated accounts: at least a balance sheet, an income statement and notes ([Accounting Act § 15(2^1)](https://www.riigiteataja.ee/en/akt/510072025005#para15)). A micro company on that standard may leave out the management report ([Accounting Act § 14(1^1)](https://www.riigiteataja.ee/en/akt/510072025005#para14)).

A company is micro when two of these three figures stay within the limits: total assets of 450,000 euros, income of 900,000 euros, and 10 staff on average ([Accounting Act § 3, clause 14](https://www.riigiteataja.ee/en/akt/510072025005#para3)). The other classes are in the [topic guide](/en/guides/annual-report-and-audit#is-my-company-micro-small-or-medium).

The board files these together with the report ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)):

- the proposal to distribute the profit or cover the loss;
- when there is a loss, a notice of how the shareholders decided to cover it;
- the sales revenue, split by up to ten main areas of activity ([Commercial Code § 179(6)](https://www.riigiteataja.ee/en/akt/527022024004#para179));
- the sworn auditor's report, when an audit or a review is compulsory;
- a new list of shareholders, when their data has changed since the last report.

## Who prepares, signs and approves it?

The work has three steps:

1. **The board prepares and approves the report.** The management board prepares the report after the year end ([Commercial Code § 179(1)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). The date the board approves it is the date of completion. Right after that, at least one board member signs it with that date ([Accounting Act § 25(3)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).
2. **The shareholders approve it.** The board presents the report and the profit proposal to the shareholders ([Commercial Code § 179(2)](https://www.riigiteataja.ee/en/akt/527022024004#para179)), and the shareholders decide on its approval ([Commercial Code § 179(3)](https://www.riigiteataja.ee/en/akt/527022024004#para179)). A sole shareholder signs a written resolution with the date ([Commercial Code § 173(6)](https://www.riigiteataja.ee/en/akt/527022024004#para173)). In a written vote without a meeting, a shareholder who does not answer in time counts as a vote against ([Commercial Code § 173(2)](https://www.riigiteataja.ee/en/akt/527022024004#para173)).
3. **The board files it.** If the shareholders do not approve the report, the board still files it by the deadline, marked as not approved ([Commercial Code § 179(4)](https://www.riigiteataja.ee/en/akt/527022024004#para179)).

If the OÜ has no board members and no supervisory board, the majority or sole shareholder must file ([Commercial Code § 179(4^3)](https://www.riigiteataja.ee/en/akt/527022024004#para179)).

## How do you file it?

You prepare and file the report in the e-Business Register (the company registration portal) ([RIK: Annual report](https://www.rik.ee/en/e-business-register/annual-report)). The report is prepared in Estonian ([Accounting Act § 25(1)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).

- **No separate digital signature:** a report prepared, approved and filed in the portal by persons identified in a secure way needs no digital signature. This does not apply to an audited report ([Accounting Act § 25(4)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).
- **Your confirmation:** by filing, the board members confirm that the report is correct and complete ([Accounting Act § 25(2)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).
- **A board member abroad:** the portal accepts an Estonian ID card, an e-Residency card, Mobile-ID and Smart-ID. Without any of these, a board member can sign a printout on paper, and the scan is uploaded ([RIK help, in Estonian](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/13-voimalused-valismaalastele)).
- **Your accountant:** a board member can appoint the accountant as a data entry person in the portal and give them the right to submit the report ([RIK help, in Estonian](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/2-sisestaja-maaramine-ja-eemaldamine)). The accountant prepares and submits it, but a board member signs ([Accounting Act § 25(3)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).

Give your accountant access early. Check also that the board member who signs is still in office on the register card.

## What if you file late?

A report filed a few days late is still late. After the deadline, the registrar may fine the company without a warning first, and may repeat the fine until the report is filed ([Commercial Register Act § 57(1)](https://www.riigiteataja.ee/en/akt/518032025010#para57)). Each fine can be up to 3,200 euros ([Code of Civil Procedure § 46(1), in Estonian](https://www.riigiteataja.ee/akt/120062026021#para46)). The registrar may also fine the persons who must file ([Commercial Register Act § 57(3)](https://www.riigiteataja.ee/en/akt/518032025010#para57)).

If the report is still missing after a deadline set with a deletion warning, and at least three months after the legal due date, the registrar may delete the company from the register ([Commercial Register Act § 61](https://www.riigiteataja.ee/en/akt/518032025010#para61)). The [topic guide](/en/guides/annual-report-and-audit#what-happens-if-the-annual-report-is-late) explains compulsory dissolution and how a deleted company returns to the register.

Most delays come from missing invoices and bank statements. Collect them in spring; see [bookkeeping and source documents](/en/guides/bookkeeping-source-documents).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/banking-aml-sanctions

# Banking for an Estonian company: AML checks, blocked payments and sanctions

> How banks and payment providers check an Estonian company, why they block payments or close accounts, and what EU sanctions mean for a small OÜ.

Law as of 30.09.2026. General information, not advice for your situation.

Every bank and payment institution must check who owns and runs your company, where its money comes from, and whether its payments make sense. These anti-money laundering (AML) checks explain most of the documents they ask for, most blocked payments and most closed accounts. This guide explains the rules behind them for a small Estonian private limited company (OÜ), often owned by an e-resident, and what EU sanctions on Russia and Belarus mean for you.

## In short

- A bank must identify your company, its board members and its beneficial owners, and understand your business, before it opens the account.
- An e-Residency card used remotely is not enough on its own: an Estonian bank needs a second identity document, so it often asks for a branch visit.
- A bank may hold a payment until you send the documents it asks for. A fast, complete answer is your best lever.
- A business customer has no right to a basic account. A bank must close the account when it cannot complete its checks.
- Notaries, accountants, auditors and some traders have the same AML duties as banks.
- EU sanctions bind every company. A breach is a crime even when it is negligent, so check new counterparties against the EU lists.
- Keep complete bank statements for seven years: they are the source documents of your books.

## Which documents does a bank ask for when it opens an account for an e-resident's company? {#opening-an-account}

Expect to send the registry card, the articles of association, an ownership chart down to the natural persons, passports of the board members and the beneficial owners with proof of address, a description of the business, the expected turnover, the main counterparties and countries, and the source of the funds. Often the bank also asks for the source of the owner's wealth.

Banks and other financial institutions are "obliged entities" under the Money Laundering and Terrorist Financing Prevention Act. They must apply due diligence before the business relationship starts ([RahaPTS § 2, § 19](https://www.riigiteataja.ee/akt/111072026093)). The measures of § 20 explain each request:

- the identity of the company and of its board members, and their right to represent it;
- the beneficial owner, and an understanding of the ownership and control structure;
- the purpose and nature of the relationship: your field of activity, main partners and payment habits;
- whether anyone is a politically exposed person;
- the source of wealth, where relevant.

You must give the documents the bank asks for and, on request, confirm them with your signature ([RahaPTS § 20](https://www.riigiteataja.ee/akt/111072026093)).

**Why a branch visit.** When an Estonian bank or payment institution identifies a customer remotely and the customer is based outside the EEA, or its outgoing payments exceed 25,000 euros a month for a company, it must use a high or substantial level electronic identification scheme, a qualified trust service, or a secure video identification that meets the Act ([RahaPTS § 31](https://www.riigiteataja.ee/akt/111072026093)). An e-Resident digital ID used remotely must be combined with a second identity document (same section). This is why Estonian banks often want you to come in with your passport, while payment institutions run a video check. A provider licensed in another EEA state applies the law of its home state, so its documents and thresholds can differ.

**Risk factors.** Several features of a typical e-resident company are risk factors that the bank weighs under its own procedures: remote onboarding without the secure identification tools of § 31, a personal asset-holding company, links to a higher-risk country, and a complex structure ([RahaPTS § 37](https://www.riigiteataja.ee/akt/111072026093)). Being a non-resident or a holding company does not by itself make enhanced checks mandatory. Enhanced checks are mandatory when the customer comes from or lives in a high-risk third country or a jurisdiction on the EU list of non-cooperative tax jurisdictions ([RahaPTS § 36](https://www.riigiteataja.ee/akt/111072026093)).

The e-Residency programme itself says that Estonian banks expect a real connection to Estonia, and that many e-resident companies start with an EEA payment institution ([e-Residency, business banking](https://www.e-resident.gov.ee/business-banking-and-payment-solutions/)).

## Why does the bank ask about a large payment or a dividend, and what should you send? {#source-of-funds}

The bank must monitor your payments for as long as the account is open. It must check that transactions match what it knows about you, establish the source and origin of the funds, and look closely at large, complex or unusual transactions with no clear economic purpose ([RahaPTS § 23](https://www.riigiteataja.ee/akt/111072026093)). A short written explanation with the contract, the invoice or the resolution behind the payment normally closes the question.

Send everything in one reply:

- **An incoming payment:** the contract (for example a share purchase, loan or service agreement), the invoice, and one paragraph on the economic reason and your relationship with the payer.
- **A dividend:** the signed shareholder resolution, the approved annual report that shows the distributable profit, and the TSD return with annex 7 for the month of payment. A company may pay a dividend only from the profit shown in an approved annual report, and only if its net assets stay above the share capital and the restricted reserves ([Commercial Code § 157](https://www.riigiteataja.ee/akt/106072023131)). The TSD is due by the 10th of the following month ([Income Tax Act § 54](https://www.riigiteataja.ee/akt/129042026004)). See [how to pay a dividend](/en/guides/dividends-mechanics).
- **A tax-free dividend:** the basis of the exemption, for example dividends your company itself received from a taxable subsidiary in the EEA or Switzerland in which it held at least 10 percent (a subsidiary elsewhere qualifies only if the profit was taxed, and never one in a non-cooperative jurisdiction) ([Income Tax Act § 50](https://www.riigiteataja.ee/akt/129042026004)), and the TSD that shows it.

Until you send the documents, the bank may postpone the transaction ([RahaPTS § 43](https://www.riigiteataja.ee/akt/111072026093)). An evasive answer can turn a routine question into a suspicion. A bank that suspects money laundering must report it to the Financial Intelligence Unit (FIU) within two working days ([RahaPTS § 49](https://www.riigiteataja.ee/akt/111072026093)). Give the same explanation in every channel.

## What can you do when a payment provider blocks a transfer or restricts the account? {#blocked-payments}

Find out exactly what is missing and send it quickly, in one complete reply. A provider may lawfully hold a transaction until it has the documents it needs, including proof of the origin of the funds ([RahaPTS § 43](https://www.riigiteataja.ee/akt/111072026093)). It must not carry out a transaction when it cannot complete its checks or suspects money laundering ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)). It is not liable for a delay when it acts in good faith under the Act ([RahaPTS § 52](https://www.riigiteataja.ee/akt/111072026093)). So speed and completeness are the real levers.

If you refuse to give the information, the provider must end the relationship without notice and report it to the FIU ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)).

Two other situations look the same from outside:

- **An FIU restriction.** After a report, the FIU may suspend a transaction or restrict the account for up to 30 days, and for up to 60 more days if the owner does not prove the legal origin of the funds. When the owner of the funds cannot be identified, a court may allow up to one year. The FIU must lift the restriction at once when the legal origin is proven ([RahaPTS § 57](https://www.riigiteataja.ee/akt/111072026093)), so send the evidence without waiting. The provider may not tell you about its report, but it may tell you about an FIU restriction once the order is carried out ([RahaPTS § 51](https://www.riigiteataja.ee/akt/111072026093)).
- **A sanctions hit**, where the funds are frozen (see [sanctions](#sanctions-screening)).

When a provider refuses a payment order, it must tell you and, where possible, give the reasons and how to correct the order, unless another law forbids it ([Law of Obligations Act § 724^3](https://www.riigiteataja.ee/akt/120062026018)). This is an Estonian rule. A provider licensed in another EU state usually applies its own law.

What to do:

1. Read every notice in the app and in your email. Many restrictions follow a missed periodic review, not a suspicion.
2. Ask in writing what is needed to lift the restriction.
3. Send the contract, the invoice, the purpose of the payment, your relationship with the payer and your expected monthly volumes. Sign where asked.
4. If the provider will return an incoming payment, warn the payer.
5. If nothing moves, complain to the provider, then to its supervisor. For an Estonian-licensed institution that is the Financial Supervision Authority ([RahaPTS § 64](https://www.riigiteataja.ee/akt/111072026093); [how to complain](https://www.fi.ee/en/consumer/when-should-i-contact-finantsinspektsioon/making-complaint)).

## Can a bank close a company account without giving a reason? {#account-closed-by-bank}

Yes, in practice. For a business customer, the bank may end the contract under its terms, and it must end it without notice when it cannot complete due diligence. If it filed a report to the FIU, it may not tell you ([RahaPTS § 51](https://www.riigiteataja.ee/akt/111072026093)). That is why many closure letters give no reason.

A contract of indefinite duration can be ended with reasonable notice, or without notice for a good reason ([Law of Obligations Act § 195, § 196](https://www.riigiteataja.ee/akt/120062026018)). For payment accounts the law asks for two months' notice, but a business customer may contract out of that rule, and bank terms usually do ([Law of Obligations Act § 720, § 733^14](https://www.riigiteataja.ee/akt/120062026018)). The AML law comes first: a customer who refuses information commits a material breach, and the bank must end the relationship without notice and report it to the FIU ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)). The bank may also end it without notice when your e-Resident digital ID is suspended or revoked on the grounds of the Identity Documents Act ([RahaPTS § 43](https://www.riigiteataja.ee/akt/111072026093); [Identity Documents Act § 20^6](https://www.riigiteataja.ee/akt/103062026007)).

The basic payment account, with its protection against closure, is for consumers only ([Law of Obligations Act § 710^1, § 720^1](https://www.riigiteataja.ee/akt/120062026018)). A company has no right to one.

Your remedies:

- Ask for the reason in writing and offer the missing documents. Sometimes the bank changes its decision.
- Complain to the bank, then to the Financial Supervision Authority, which supervises the AML compliance of banks ([RahaPTS § 64](https://www.riigiteataja.ee/akt/111072026093)). It does not decide private disputes ([how to complain](https://www.fi.ee/en/consumer/when-should-i-contact-finantsinspektsioon/making-complaint)).
- Sue for breach of contract if the closure broke the terms. The bank is not liable for a transaction it refused or delayed, or a report it filed, in good faith ([RahaPTS § 52](https://www.riigiteataja.ee/akt/111072026093)).

On closure, the bank must pay out the balance to an account you name ([Law of Obligations Act § 720](https://www.riigiteataja.ee/akt/120062026018)). In an AML case it may pay only to an account at a credit institution in Estonia, in the EEA or in a country with equivalent AML rules, not to a payment institution or e-money account ([RahaPTS § 44](https://www.riigiteataja.ee/akt/111072026093)). Keep a second account at another provider, so that one closure does not stop your salaries and tax payments.

## How do you change who can use the company accounts when the board or the owner changes? {#changing-authorised-users}

Act at once. Send each bank the resolution and have the old users' rights revoked. File the new board and the new beneficial owner in the Business Register. Then add the new users. Expect the bank to identify each new person itself, often in person.

Each board member may represent an OÜ unless joint representation is registered ([Commercial Code § 181](https://www.riigiteataja.ee/akt/106072023131)). The shareholders elect and remove the board, and the change is entered in the register on application ([Commercial Code § 184](https://www.riigiteataja.ee/akt/106072023131)). Towards a bank, the removal of a board member counts only once it is entered in the register, unless the bank already knew of it ([Commercial Register Act § 29](https://www.riigiteataja.ee/akt/114032025010)). So file the application and send the bank the resolution the same day.

Internet bank users and card holders hold a power of attorney from the company. The company may revoke it at any time, but towards the bank it stays valid until the bank is told ([General Part of the Civil Code Act § 126, § 127](https://www.riigiteataja.ee/akt/131122024048)). Cancel those user rights separately.

The bank must identify each new representative and check the right of representation ([RahaPTS § 20, § 21](https://www.riigiteataja.ee/akt/111072026093)). An e-Resident card used remotely needs a second document ([RahaPTS § 31](https://www.riigiteataja.ee/akt/111072026093)), which in practice often means a branch visit with a passport. The company must update its beneficial owner data within 30 days of learning of the change ([RahaPTS § 77](https://www.riigiteataja.ee/akt/111072026093)).

Checklist:

1. Resolution on the board change, registry application, resolution sent to every provider.
2. Beneficial owner update in the Business Register.
3. At each bank, payment institution, card acquirer and payment processor: remove the old users, add the new ones, move the owner or administrator role, update the contact email and phone.
4. Keep view-only access for the accountant.

## What should you check before you close a business account? {#closing-an-account}

Move every incoming and outgoing flow to the new account first, make no payment on the closing day, download the full statements, and ask for a closing statement. Once the account is closed you usually lose online access, but your books still need the statements. Bank statements are source documents ([Accounting Act § 7](https://www.riigiteataja.ee/akt/110072025003)), and you must keep them for seven years from the end of the financial year ([Accounting Act § 12](https://www.riigiteataja.ee/akt/110072025003)).

Before you close:

1. Give the new IBAN to your customers, the Tax and Customs Board, your payment processors and marketplaces. Update your invoice template.
2. Move direct debits, card subscriptions and standing orders.
3. Wait until all pending card and outgoing payments have settled.
4. Download all statements, for every currency, and the confirmations of recent payments.
5. State in writing the account to which the balance must be paid.

Under Estonian law, the provider must pay out the balance to an account you name, and must accept payments that arrive within one month after the end, tell you and pass them on ([Law of Obligations Act § 720](https://www.riigiteataja.ee/akt/120062026018)). If a payment went wrong, the provider must trace it on request, free of charge ([Law of Obligations Act § 733^3](https://www.riigiteataja.ee/akt/120062026018)). A business customer's terms may exclude these rules ([Law of Obligations Act § 733^14](https://www.riigiteataja.ee/akt/120062026018)), and a provider licensed in another EEA state usually applies its own law. Read the closing terms.

## Why do notaries, accountants and suppliers also send KYC forms? {#obliged-entities}

Because the AML law gives them the same duties as a bank. The obliged entities include banks and financial institutions, real estate agents, traders that receive or pay at least 10,000 euros in cash, dealers in precious metals and stones, auditors, accounting service providers, accounting and tax advisers, and trust and company service providers ([RahaPTS § 2](https://www.riigiteataja.ee/akt/111072026093)). Notaries, lawyers and other legal service providers are covered when they act in financial or real estate transactions, help buy a company, or help set up and run companies ([RahaPTS § 2](https://www.riigiteataja.ee/akt/111072026093)).

They must identify you, your representatives and your beneficial owners, and for an occasional transaction collect information on the origin of the money ([RahaPTS § 20](https://www.riigiteataja.ee/akt/111072026093)). If they cannot finish the checks, they must not act ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)): a notary will not certify a purchase without the beneficial owner form and proof of the origin of the money. They may use the data only for AML purposes, and they keep it for five years after the relationship ends ([RahaPTS § 47, § 48](https://www.riigiteataja.ee/akt/111072026093)).

A supplier that is not on the list may still ask under its own contract, its sanctions policy or a foreign law.

Keep a standard pack, signed digitally: the registry card, the articles, a structure chart, the passports and proof of address of the board members and beneficial owners, a declaration on politically exposed persons, and a short note on the source of funds with the main evidence.

## Who is a politically exposed person, and what does it change? {#politically-exposed-persons}

A politically exposed person (PEP, in Estonian "riikliku taustaga isik") is a natural person who holds or held a prominent public function, plus the family members and known close associates of such a person ([RahaPTS § 9^1](https://www.riigiteataja.ee/akt/111072026093)). The functions include a head of state or government, a minister, a deputy or assistant minister, a member of parliament, a member of a party's leadership, a supreme court judge, the auditor general, a member of a central bank board, an ambassador, a senior officer of the armed forces, a board or supervisory board member of a state-controlled company, and the leadership of an international organisation. Mid-level and junior officials are not PEPs.

Family members are the spouse or equivalent partner, the registered partner, the parents, the children and the children's spouses, equivalent partners or registered partners. Close associates are persons known to be joint beneficial owners with a PEP, to have close business relations with one, or to own an entity set up for a PEP's benefit ([RahaPTS § 9^1](https://www.riigiteataja.ee/akt/111072026093)).

Every obliged entity must ask whether you, your representative or your beneficial owner is a PEP ([RahaPTS § 20](https://www.riigiteataja.ee/akt/111072026093)). That is the PEP box on every KYC form. PEP status does not bar an account, but it normally means enhanced checks: senior management approval, the source of wealth and of the funds, and closer monitoring ([RahaPTS § 36, § 41](https://www.riigiteataja.ee/akt/111072026093)). For a PEP who comes from or lives in an EEA state, these measures are required only when another higher-risk factor is also present ([RahaPTS § 38](https://www.riigiteataja.ee/akt/111072026093)). After the person leaves office, the risk must still be considered for at least 12 months ([RahaPTS § 41](https://www.riigiteataja.ee/akt/111072026093)).

Declare the status honestly, expect longer onboarding, and prepare evidence of how the wealth was built.

## Is there a limit on cash payments for a company? {#cash-payments}

Not yet. Until 10.07.2027 Estonian law sets no general cap on cash payments between businesses. But a trader that receives or pays 10,000 euros or more in cash, in one payment or in linked payments within a year, becomes an obliged entity and must do due diligence ([RahaPTS § 2, § 19](https://www.riigiteataja.ee/akt/111072026093)). An obliged entity other than a credit institution must report every transaction with more than 32,000 euros paid in cash to the FIU within two working days ([RahaPTS § 49](https://www.riigiteataja.ee/akt/111072026093)). Banks treat large amounts of cash as a higher-risk factor ([RahaPTS § 37](https://www.riigiteataja.ee/akt/111072026093)), so expect questions about cash deposits.

From 10.07.2027 the EU Anti-Money Laundering Regulation applies directly: a business may accept or make a cash payment for goods or services only up to 10,000 euros, in one or several linked operations. Member States may set a lower limit ([Regulation (EU) 2024/1624, Art 80](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624)).

For the books, every cash receipt and payment needs a source document ([Accounting Act § 6, § 7](https://www.riigiteataja.ee/akt/110072025003)). A payment with no proper source document is a non-business expense, taxed at 22 percent on the amount divided by 0.78 ([Income Tax Act § 51, § 4](https://www.riigiteataja.ee/akt/129042026004)). Pay and collect by bank transfer.

## Must a small company screen customers and suppliers against EU sanctions? {#sanctions-screening}

Yes in practice. EU sanctions bind every company, not only banks. You must not make funds or economic resources available, directly or indirectly, to a listed person or to an entity it owns or controls ([Council Regulation (EU) No 269/2014, Art 2](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0269)). The Russia regulation and the Belarus regulation add export, import and service bans ([Council Regulation (EU) No 833/2014](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0833); [Council Regulation (EC) No 765/2006](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006R0765)). The Russia regulation has been amended many times, so check its consolidated text before you rely on an article.

A company that is not an obliged entity has no formal screening procedure. But a breach is a crime when it is intentional and also when it is negligent ([Penal Code § 93^1, § 93^2](https://www.riigiteataja.ee/akt/109072026027)), and a transaction that breaches a sanction is void ([International Sanctions Act § 7](https://www.riigiteataja.ee/akt/117052025004)). So a documented check of each new counterparty and its owners against the EU lists, for example on the [EU Sanctions Map](https://www.sanctionsmap.eu/), is the safe practice. Recheck when the EU adopts a new sanctions package.

The Estonian rules ([International Sanctions Act](https://www.riigiteataja.ee/akt/117052025004)):

- If you find that a business partner is subject to a sanction, or that a transaction would breach a financial sanction, you must apply the sanction (freeze, do not pay) and notify the FIU without delay. In case of doubt, apply the sanction and gather more information. If it is still unclear, notify (§ 19).
- The board must organise the company's compliance with the sanctions (§ 13^2).
- A person who applies a sanction in good faith is not liable for applying it, and a notification to the FIU does not breach a duty of confidentiality (§ 6^1).
- Banks, accountants, auditors, notaries and some others have extra duties: they must check their customers whenever a sanction starts, changes or ends (§ 20, § 21).
- A person affected by a freeze may ask the FIU to check whether it was lawful (§ 17).

After a hit: stop the payment or delivery, do not return or move the funds, notify the FIU through its online reporting system ([FIU, financial sanctions](https://fiu.ee/en/node/222)), keep the file, and wait for its instructions.

## How do you choose a bank or payment account that gives your accountant what the books need? {#choosing-a-bank}

Choose a provider that gives complete statements for every account, period and currency, ideally as machine-readable exports, that supports a bank feed to your accounting software, and that lets you add the accountant as a view-only user.

Every transaction must be documented and booked, and the source document must let an independent person verify it ([Accounting Act § 6, § 7](https://www.riigiteataja.ee/akt/110072025003)). Source documents must be machine-readable, with another durable form only as an exception, and you keep them in machine-readable form for seven years ([Accounting Act § 7, § 12](https://www.riigiteataja.ee/akt/110072025003)). So a complete CSV or camt.053 export is the best statement, and a PDF is a useful readable copy. Under Estonian law the provider must send statements at the agreed intervals free of charge, and if nothing else is agreed, one for the calendar year by 15 January of the next year ([Law of Obligations Act § 714](https://www.riigiteataja.ee/akt/120062026018)).

Points to compare:

- **Statements:** complete exports per account and currency, a readable PDF, and a year-end balance confirmation for the auditor.
- **Bank feed:** a feed to the accounting software saves work, but when it lapses the accountant needs the statements to fill the gap.
- **Users:** a read-only role for the accountant, and two board members with rights, so that one departure does not lock the company out.
- **Estonian payments:** tax payments to the Tax and Customs Board with a reference number, and SEPA payments.
- **AML fit:** each provider sets its own risk appetite ([RahaPTS § 10](https://www.riigiteataja.ee/akt/111072026093)), for example for holding companies, crypto flows or non-resident owners. Describe your business honestly at onboarding to avoid a restriction later.

See also [bookkeeping and source documents](/en/guides/bookkeeping-source-documents) and [founding an OÜ](/en/guides/founding-an-ou).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/bookkeeping-source-documents

# Bookkeeping, source documents and e-invoices for an Estonian OÜ

> When an Estonian company must send an e-invoice, what a source document must show, how long to keep records, and who is responsible for the books of an OÜ.

Law as of 30.09.2026. General information, not advice for your situation.

Every Estonian company keeps books, even when it does nothing. This guide covers the day-to-day rules for a small private limited company (OÜ): e-invoices since 01.07.2025, what a source document must show, scans and retention, the internal accounting rules, foreign currency, the monthly routine, payment platforms, and a change of accountant. The annual report has its [own guide](/en/guides/annual-report-and-audit).

**In short**

- Since 01.07.2025 you must send an e-invoice when the buyer is registered as an e-invoice recipient in the Business Register and asks for one. Otherwise you agree the format with the buyer.
- Every company registered in Estonia keeps books by double entry and files an annual report, with or without activity.
- The board stays responsible for the books when an accounting firm does the work.
- A payment with no proper source document is taxed at 22/78 as a non-business expense.
- Keep source documents for seven years. A legible scan can replace the paper.

## When must a company send an e-invoice?

You must send an e-invoice when your buyer is registered as an e-invoice recipient in the Business Register and asks you for one. This rule applies from 01.07.2025. In all other cases you and the buyer agree on the format. There is no general duty to send e-invoices between businesses in Estonia under the law as in force on 30.09.2026.

**How the recipient register works.** A company that wants to receive only machine-readable invoices, or its e-invoice operator, notifies the Business Register. The register marks the company as an e-invoice recipient and records its operator or other channel ([Accounting Act § 7^1(3)](https://www.riigiteataja.ee/en/akt/510072025005#para7b1)). A registered recipient may require the seller to send an e-invoice. An e-invoice that follows the European standard EN 16931-1 is properly formatted, and the parties may agree on another standard ([§ 7^1(7)](https://www.riigiteataja.ee/en/akt/510072025005#para7b1)). Outside this case, the format and delivery of machine-processable documents are agreed between the parties ([§ 7^1(1)](https://www.riigiteataja.ee/en/akt/510072025005#para7b1)).

**A PDF is not an e-invoice.** The law prefers machine-processable source documents. A PDF or paper document is acceptable when the other party cannot handle machine-processable documents without disproportionate cost ([Accounting Act § 7(5)](https://www.riigiteataja.ee/en/akt/510072025005#para7)). For VAT, you may send an invoice electronically when the buyer accepts it ([VAT Act § 37(6)](https://www.riigiteataja.ee/en/akt/530122025010#para37)), and you must issue it within seven calendar days of the supply ([§ 37(1)](https://www.riigiteataja.ee/en/akt/530122025010#para37)).

**What to do in practice.**

- Before you invoice a customer, check in the Business Register whether it is an e-invoice recipient. Registration is not automatic, so check every buyer, public bodies included.
- To receive e-invoices yourself, sign a contract with an e-invoice operator (many accounting packages include one), and make sure the operator registers you.
- Enter your e-invoice address both with the operator and in your accounting software. Otherwise invoices can arrive where nobody sees them.

**When an e-invoice does not arrive.** The payment date in the contract still applies. If rent is due on a fixed date, it is due on that date whether an invoice arrived or not ([Law of Obligations Act § 82](https://www.riigiteataja.ee/en/akt/510092026001#para82)), and late interest runs from then ([§ 113](https://www.riigiteataja.ee/en/akt/510092026001#para113)). If no payment date was agreed, payment falls due at the latest 30 days after you receive the invoice ([§ 82^1(1)](https://www.riigiteataja.ee/en/akt/510092026001#para82b1)). For VAT, a late invoice moves your deduction: if the invoice arrives after you filed the VAT return for the month of the supply, you deduct the input VAT in the month you receive it ([VAT Act § 31(9)](https://www.riigiteataja.ee/en/akt/530122025010#para31)).

**What changes next.** The Tax and Customs Board announces a new VAT return, which combines the KMD and the recapitulative statement (VD), from the April 2027 tax period; the VAT Act as in force on 30.09.2026 does not contain it yet. Sending the data directly from your accounting software will be voluntary ([Tax and Customs Board](https://www.emta.ee/ariklient/amet-uudised-ja-kontakt/arendustegevus/andmepohine-aruandlus)).

## Must a company with no activity keep books?

Yes. Every legal person registered in Estonia is an accounting entity, whether it trades or not ([Accounting Act § 2](https://www.riigiteataja.ee/en/akt/510072025005#para2)). It must document its transactions, record them, file the annual report and keep its documents ([§ 4](https://www.riigiteataja.ee/en/akt/510072025005#para4)). The books are kept on an accrual basis and by double entry ([§ 5](https://www.riigiteataja.ee/en/akt/510072025005#para5) and [§ 6](https://www.riigiteataja.ee/en/akt/510072025005#para6)).

A "dormant" company still has transactions: the share capital, bank fees, the fee for the legal address or contact person, state fees. Each needs a source document and an entry.

- **The annual report** is due within six months of the year end ([Commercial Code § 179](https://www.riigiteataja.ee/en/akt/527022024004#para179)). A company that does not file gets a warning with a deadline, and it may be deleted once three months have passed since the due date ([Commercial Register Act § 61](https://www.riigiteataja.ee/en/akt/518032025010#para61)).
- **A VAT-registered company** files a VAT return (KMD) every month by the 20th, even with nothing to declare ([VAT Act § 27](https://www.riigiteataja.ee/en/akt/530122025010#para27)).

**Who may keep the books.** The board organises the accounting ([Commercial Code § 183](https://www.riigiteataja.ee/en/akt/527022024004#para183)). The law does not require a certified accountant or an outside firm, so a board member may keep the books. In practice, that person needs to keep double entry, reconcile the bank, file the returns and prepare the annual report.

## Who is responsible when an accountant keeps the books?

The company and its board, toward the state, the register and creditors. Outsourcing does not move that duty. The board organises the accounting ([Commercial Code § 183](https://www.riigiteataja.ee/en/akt/527022024004#para183)), and by filing the annual report the board members confirm that its data are correct and complete ([Accounting Act § 25(2)](https://www.riigiteataja.ee/en/akt/510072025005#para25)).

- **Taxes.** The legal representative must make sure the company meets its tax obligations ([Taxation Act § 8](https://www.riigiteataja.ee/en/akt/511082026003#para8)). If the representative breaches that duty intentionally or through gross negligence, that person is jointly liable for the resulting tax debt ([§ 40(1)](https://www.riigiteataja.ee/en/akt/511082026003#para40)).
- **The company.** Board members who damage the company by breaching their duties are jointly liable to it, unless they prove due diligence ([Commercial Code § 187(2)](https://www.riigiteataja.ee/en/akt/527022024004#para187)).
- **Crime.** A knowing breach of the accounting rules that makes the company's financial position much harder to see is a criminal offence ([Penal Code § 381^1](https://www.riigiteataja.ee/en/akt/515072026003#para381b1)).

The accounting firm answers to the company under its service contract. It must work at the level of professional skill expected of it ([Law of Obligations Act § 620](https://www.riigiteataja.ee/en/akt/510092026001#para620)). In practice the line is the documents: an error from a missing or wrong document of the client is the client's, and an error in processing correct documents is the firm's. Read the liability cap in your engagement letter.

## What must a source document contain?

At least the date, a description of the transaction and the figures, such as quantity, price and amount ([Accounting Act § 7(2)](https://www.riigiteataja.ee/en/akt/510072025005#para7)). An invoice to a company must also carry an invoice number and data that identify both parties ([§ 7(3)](https://www.riigiteataja.ee/en/akt/510072025005#para7)). Every entry rests on a source document ([§ 6](https://www.riigiteataja.ee/en/akt/510072025005#para6)).

**A bank or card statement** proves the payment, but usually not the economic content that a source document must describe ([Accounting Act § 7(1) and (2)](https://www.riigiteataja.ee/en/akt/510072025005#para7)). It is enough on its own only for a self-explanatory payment, such as a bank fee. For anything else, add the supplier's receipt, order confirmation or an extract from your supplier account.

**For VAT** you need more. Input VAT on a domestic purchase is deducted only on an invoice that meets the VAT Act ([VAT Act § 31(1)](https://www.riigiteataja.ee/en/akt/530122025010#para31) and [§ 37](https://www.riigiteataja.ee/en/akt/530122025010#para37)). For goods and services bought from foreign businesses under reverse charge, other evidence can be enough (§ 31(2) and (3)).

**With no document at all,** the payment is a non-business expense ([Income Tax Act § 51(2)](https://www.riigiteataja.ee/en/akt/508052026001#para51), clause 3). The company pays income tax of 22/78 on it ([§ 4](https://www.riigiteataja.ee/en/akt/508052026001#para4)) and declares it on the TSD by the 10th of the next month ([§ 54](https://www.riigiteataja.ee/en/akt/508052026001#para54)). If you find the document later, you can recalculate and get the tax back (§ 54(6)).

## Are scans enough, and how long must documents be kept?

Yes, a legible scan or photo can replace a paper receipt, if no data change. You may then keep only the scan ([Accounting Act § 7(9)](https://www.riigiteataja.ee/en/akt/510072025005#para7)). An invoice you received electronically is kept in its original form, not only as a printout ([VAT Act § 36(1)](https://www.riigiteataja.ee/en/akt/530122025010#para36)).

| What                                          | How long                                                                | Law                                                                              |
| --------------------------------------------- | ----------------------------------------------------------------------- | -------------------------------------------------------------------------------- |
| Source documents                              | 7 years from the end of the financial year of the entry                 | [Accounting Act § 12(1)](https://www.riigiteataja.ee/en/akt/510072025005#para12) |
| Ledgers, contracts, reports                   | 7 years from the end of the financial year                              | § 12(2)                                                                          |
| Documents on long-term rights and liabilities | 7 years after they expire                                               | § 12(3)                                                                          |
| Internal accounting rules                     | 7 years after they are replaced                                         | § 12(4)                                                                          |
| Documents for tax                             | At least 7 years from 1 January after the document was made or received | [Taxation Act § 58](https://www.riigiteataja.ee/en/akt/511082026003#para58)      |

Keep each document until the latest of these dates, in machine-processable form where you can, and legible with its evidential value for the whole period ([Accounting Act § 12(5)](https://www.riigiteataja.ee/en/akt/510072025005#para12)).

**Storage abroad.** You may choose where you store invoices, if you make them available to the tax authority at once on request ([VAT Act § 36(4)](https://www.riigiteataja.ee/en/akt/530122025010#para36)). The tax authority may ask for an Estonian translation ([Taxation Act § 57](https://www.riigiteataja.ee/en/akt/511082026003#para57)). After liquidation, the documents of an OÜ are kept in Estonia ([Commercial Code § 219](https://www.riigiteataja.ee/en/akt/527022024004#para219)). Make sure the company itself, not only its accountant, holds every document.

## Does an OÜ need written accounting rules?

Only if it is not a micro undertaking ([Accounting Act § 11(1)](https://www.riigiteataja.ee/en/akt/510072025005#para11)). A micro undertaking does not exceed two of three limits on its balance sheet date: total assets of 450,000 euros, income of 900,000 euros and 10 employees on average ([§ 3](https://www.riigiteataja.ee/en/akt/510072025005#para3), clause 14).

A larger company's rules must include the chart of accounts with a description of each account, and cover how transactions are documented and recorded, the flow and storage of documents, the inventory, the accounting policies, the software and internal control (§ 11(1)). Even a micro company benefits from a one-page policy that fixes, for example, the threshold for fixed assets and the source of exchange rates.

## Which exchange rate do you use?

Book a foreign currency transaction in euros at the rate of the transaction date. At the balance sheet date, revalue money, receivables, payables and loans in foreign currency at the closing rate, and put the difference in profit or loss. Non-monetary items at cost, such as prepayments and fixed assets, stay at the historical rate ([Accounting Standards Board guideline RTJ 1 (annex 1, in Estonian)](https://www.riigiteataja.ee/akt/124072026006), paragraphs 93 to 97).

The guidelines do not name a rate source. Fix your choice in your accounting policy and use it every time. For VAT the rule is fixed: on a transaction other than an import, use the euro exchange rate of the European Central Bank on the day of the tax point; on an import, the customs rules set the rate ([VAT Act § 29(13)](https://www.riigiteataja.ee/en/akt/530122025010#para29)).

## How do you handle missing invoices each month?

Reconcile the bank every month before the VAT deadline of the 20th. Record transactions within a reasonable time, so that the returns are on time ([Accounting Act § 6](https://www.riigiteataja.ee/en/akt/510072025005#para6)).

1. Import the bank, card and payment platform statements.
2. Match each payment to an invoice.
3. Send the owner a list of payments without documents and invoices without payments, with a deadline.
4. Resolve each item:
   - **Document found:** book it. A domestic invoice that arrives after you filed the VAT return for the month of the supply gives input VAT in the month you receive it ([VAT Act § 31(9)](https://www.riigiteataja.ee/en/akt/530122025010#para31)).
   - **Genuine expense, no invoice:** book it on a substitute document, without input VAT on a domestic purchase ([§ 31(1)](https://www.riigiteataja.ee/en/akt/530122025010#para31)).
   - **Paid privately by the owner for the company:** the company reimburses on an expense report.
   - **Private or unsupported:** the owner repays it. If it stays in the books with no document, it is taxed as a non-business expense ([Income Tax Act § 51(2)](https://www.riigiteataja.ee/en/akt/508052026001#para51)). A private expense of a board member left in the books is a fringe benefit; see [fringe benefits](/en/guides/fringe-benefits-travel).

You may correct or delete an entry only to align it with the source document, and the reason and time must stay traceable ([Accounting Act § 10](https://www.riigiteataja.ee/en/akt/510072025005#para10)).

## How do you book income from Stripe, PayPal or Wise?

Treat each platform account as its own cash account. Book sales at their gross amount when they are earned, fees as separate expenses, refunds as reductions of sales, and payouts to the bank as transfers. Accrual accounting recognises income when the transaction happens, not when the money reaches the bank ([Accounting Act § 5](https://www.riigiteataja.ee/en/akt/510072025005#para5)). Booking only the net payout understates both income and expenses, and breaks the VAT return.

- A sale can be booked from a summary document built from the platform's transaction report ([Accounting Act § 7(7)](https://www.riigiteataja.ee/en/akt/510072025005#para7)).
- At month end, reconcile the ledger to the platform's official statement. A spreadsheet export helps with matching but does not replace the statement.
- At year end, revalue foreign currency balances at the closing rate ([Accounting Standards Board guideline RTJ 1 (annex 1, in Estonian)](https://www.riigiteataja.ee/akt/124072026006), paragraph 94).

Payment service providers report to the tax authority when a payee receives more than 25 cross-border payments in a quarter ([VAT Act § 36^1](https://www.riigiteataja.ee/en/akt/530122025010#para36b1)). Unrecorded platform income is visible to the Tax and Customs Board.

## What do you take when you change accountant?

The company, not the firm, must keep its books and documents for seven years ([Accounting Act § 12](https://www.riigiteataja.ee/en/akt/510072025005#para12)). The firm must hand over everything it received or created for you ([Law of Obligations Act § 626(1)](https://www.riigiteataja.ee/en/akt/510092026001#para626)). Either side may end a contract for an indefinite term at any time, unless the engagement letter sets a notice period. The firm may end it only if you can get the service elsewhere; if it ends it regardless, it must compensate your damage ([§ 630(2)](https://www.riigiteataja.ee/en/akt/510092026001#para630)).

A handover checklist:

1. **Cut-off.** Agree the last month the old firm handles, and have it file that month's returns.
2. **Annual report.** Agree who finishes any open report.
3. **Data.** The ledger and journal of all open years, the subledgers, the reconciliations, the chart of accounts and every source document in its original format.
4. **Software.** Move ownership of the accounting software account to the company, so the history stays.
5. **Access.** Withdraw the old firm's rights in the e-Tax Board, the e-Business Register, the bank and the e-invoice operator, and grant them to the new firm.
6. **Address and contact person.** If the old firm provides your legal address or contact person, arrange the replacement first. See [the address and contact person guide](/en/guides/e-residency-address-contact-person).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/cars-private-use

# Company cars and private cars: fringe benefit and car compensation in Estonia

> How Estonia taxes private use of a company car (per kW a month), and how to pay tax-free compensation for a private car with a trip log.

Law as of 30.09.2026. General information, not advice for your situation.

A small Estonian company usually pays for cars in one of two ways. It gives the owner or a staff member a company car, or it pays compensation for a private car used for work. A company car that can be used privately creates a monthly fringe benefit at a flat price per kW. A private car can get a tax-free compensation of up to 0.50 euros per km and 550 euros a month, if the company keeps a trip log.

## In short

- A company car that is available for private trips creates a fringe benefit of 1.96 euros per kW a month (1.47 euros for a car older than five years). [Read more](#when-does-private-use-of-a-company-car-create-a-fringe-benefit)
- The benefit does not depend on the kilometres driven, and paying for private trips does not reduce it. [Read more](#does-paying-for-private-trips-remove-the-benefit)
- To avoid the benefit, mark the car as work use only in the traffic register and prove that nobody uses it privately. [Read more](#how-do-you-keep-a-company-car-for-work-use-only)
- A sole owner who sits on the board owes the benefit like any employee. [Read more](#does-a-sole-owner-who-is-the-only-driver-owe-the-benefit)
- For a private car, the company may pay up to 0.50 euros per km and 550 euros a month tax-free, with a written decision and a trip log. [Read more](#how-does-the-tax-free-compensation-for-a-private-car-work)
- The km compensation covers fuel and repairs. Paying those on top is a fringe benefit. [Read more](#can-the-company-also-pay-fuel-and-repairs-of-a-private-car)

## When does private use of a company car create a fringe benefit?

A fringe benefit (_erisoodustus_) arises in every month in which the company lets a person use its passenger car for trips not related to work. It does not matter whether the person actually drives privately. The possibility is enough ([Income Tax Act § 48 (4) clause 2 and (8)](https://www.riigiteataja.ee/akt/129042026004)).

Who counts: an employee, a board member, and a person who works for the company under a contract for services or another law-of-obligations contract ([Income Tax Act § 48 (3)](https://www.riigiteataja.ee/akt/129042026004)). The car can be owned, leased, rented or borrowed. What matters is that the company holds it.

The monthly price of the benefit is set by law ([Income Tax Act § 48 (8)](https://www.riigiteataja.ee/akt/129042026004)):

| Car                     | Benefit per kW of engine power, per month |
| ----------------------- | ----------------------------------------- |
| Five years old or newer | 1.96 euros                                |
| Older than five years   | 1.47 euros                                |

- The kW figure is the engine power in the traffic register.
- The age is taken on the last day of the month ([fringe benefit regulation § 1](https://www.riigiteataja.ee/akt/113062025031)).
- No benefit arises in a month when the car is temporarily deregistered or its registration is suspended.

**The tax.** The company pays income tax at 22/78 of the benefit ([Income Tax Act § 4 (1) and (1^1)](https://www.riigiteataja.ee/akt/129042026004)). It also pays social tax at 33 percent of the benefit plus that income tax ([Social Tax Act § 2 (1) clause 7, § 7 (1)](https://www.riigiteataja.ee/akt/121052026019)). The social tax gives the driver no pension or health cover.

Example from the [Tax and Customs Board (EMTA)](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/tooandja-soiduauto) for a new 190 kW car:

- benefit: 1.96 x 190 = 372.40 euros;
- income tax: 105.04 euros;
- social tax: (372.40 + 105.04) x 33% = 157.56 euros;
- total tax: 262.60 euros a month.

**The return.** Declare the benefit on [TSD](/en/glossary/tsd) annex 4, code 4040, for each month. File and pay by the 10th of the next month ([Income Tax Act § 54 (1) and (4)](https://www.riigiteataja.ee/akt/129042026004); [TSD form regulation](https://www.riigiteataja.ee/akt/120122025048)).

**VAT.** Private use of a passenger car is not a taxable self-supply, because the 50 percent limit on input VAT already covers it ([VAT Act § 2 (6), § 30 (3)](https://www.riigiteataja.ee/akt/130122025021)). A van up to 3,500 kg is different: its private use is a self-supply when the company deducted input VAT on it ([VAT Act § 12 (7^1)](https://www.riigiteataja.ee/akt/130122025021)).

## Which power figure applies to an electric or hybrid car?

The law uses the engine power recorded in the traffic register ([Income Tax Act § 48 (8)](https://www.riigiteataja.ee/akt/129042026004)). The combined system power in a sales brochure is not used.

[EMTA's fringe benefit handbook](https://emta.ee/node/168/handbook/11/pdf) sets the practice:

- **Hybrid, plug-in hybrid included:** the maximum power of the combustion engine in the register. The electric motor is not added.
- **Electric or gas car:** the motor power in the register.

Examples for a car under five years old:

| Car                                      | Benefit a month | Tax a month  |
| ---------------------------------------- | --------------- | ------------ |
| Plug-in hybrid, combustion engine 110 kW | 215.60 euros    | 152.03 euros |
| Electric car, 250 kW                     | 490.00 euros    | 345.52 euros |

So the kW method does not favour electric cars. A powerful electric car costs more in benefit tax than a small combustion car. Take the kW figure from the registration certificate when the car is registered, and keep a copy with the car's fixed asset records.

## How do you keep a company car for work use only?

Three steps. Decide that the car is for work only, have the traffic register carry a "work use only" mark, and be able to prove that nobody uses the car privately. The register mark alone is not enough if the facts show private use.

1. **Notify the Transport Administration** (_Transpordiamet_) when the company starts to use a car for work only, and notify it before the car becomes available for private use ([Income Tax Act § 48 (8^2)](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/transpordiameti-teavitamine)). Without the mark, EMTA assumes private use.
2. **Write a car policy.** Private trips are forbidden. State where the car stays outside working hours, who may drive it, and how keys are returned.
3. **Keep records.** Use GPS or a trip log with odometer readings at least monthly, the clients and places visited, and a reason for trips that overlap with private interests. Fuel receipts should match the mileage.

EMTA asks how private use is prevented, where the car stays at night, who drives it, and which trips were made. Signs of private use that EMTA lists: persons unrelated to the business in the registration certificate, a child seat, a roof box or bike rack, more cars than users, and a one-person company whose family has no other car ([EMTA: proving business use](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/soiduauto-ettevotluses-kasutamise-toendamine)).

The same evidence serves VAT. A car used only for business allows 100 percent input VAT deduction, but only if other use is excluded ([VAT Act § 30 (4) clause 5 and (9)](https://www.riigiteataja.ee/akt/130122025021)). If the conditions end, the 50 percent limit applies for at least one year, and a change within two years needs an adjustment ([VAT Act § 30 (7) and (8)](https://www.riigiteataja.ee/akt/130122025021)).

Commuting between home and work is a private trip, unless the conditions of [Income Tax Act § 48 (5^1)](https://www.riigiteataja.ee/akt/129042026004) are met.

## Does a sole owner who is the only driver owe the benefit?

Yes, if the owner is also a board member and the car can be used privately. A board member counts as an employee for fringe benefits, with or without a board fee ([Income Tax Act § 48 (3)](https://www.riigiteataja.ee/akt/129042026004)). There is no exemption for owners, and it does not matter that nobody else drives the car.

A one-person company can still keep a work-only car, but EMTA checks it more closely. EMTA names as a sign of private use a company with one board member and no employees, where the family has no other car ([EMTA](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/soiduauto-ettevotluses-kasutamise-toendamine)). A credible case usually has a second, private car in the household, a company car parked at the office, and a GPS log whose trips match invoices and clients.

These do not work:

- saying that the owner drives only for business, with no records;
- paying a lower board fee to "offset" the car;
- paying the company for private kilometres (see the next section);
- leaving the car at the owner's home with no work reason.

If the shareholder is not on the board and does not work for the company, private use is not a fringe benefit. It is a distribution to the shareholder. See [family members and shareholders](#can-family-members-drive-the-company-car).

## Does paying for private trips remove the benefit?

No. For a passenger car, the benefit is the fixed kW price. It arises from the possibility of private use. Paying the company per kilometre, or even a market rent, does not reduce it ([Income Tax Act § 48 (8)](https://www.riigiteataja.ee/akt/129042026004); [EMTA: trip log](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/soidupaeviku-pidamine)).

- A log of private kilometres cannot reduce the tax. A log helps only to prove that there is no private use at all.
- Money the user pays to the company is simply income of the company. For VAT, letting an employee or board member use a car for a fee is not a supply ([VAT Act § 4 (2) clause 8](https://www.riigiteataja.ee/akt/130122025021)).
- Fuel the user buys personally for private trips does not reduce the benefit either.

Other vehicles are valued at market rent. A van or lorry with a total mass up to 3 500 kg may use the same kW price instead ([Income Tax Act § 48 (8^1)](https://www.riigiteataja.ee/akt/129042026004)). At market rent, a payment by the user does reduce the benefit, to the difference between the market rent and the price paid ([fringe benefit regulation § 2 (1)](https://www.riigiteataja.ee/akt/113062025031)).

## Do fuel, insurance and parking create a separate benefit?

For the company's own car, no. The kW price is the value of making the car available. Fuel or charging, insurance, maintenance, tyres, washing, parking during use and the [motor vehicle tax](/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax) are the company's own costs. EMTA confirms it for the motor vehicle tax: paying it creates no extra benefit, and the benefit does not depend on the actual costs of the car ([EMTA, motor vehicle tax answer 5](https://emta.ee/eraklient/maksud-ja-tasumine/muud-maksud/mootorsoidukimaks/kusimused-ja-vastused-maksu-tasumise-0); [Motor Vehicle Tax Act § 5](https://www.riigiteataja.ee/akt/114112025027)).

A separate benefit arises when the company pays for something outside its car:

- **A fuel card used for another car**, for example the user's or the family's private car. That covers the user's costs, a benefit at the amount paid ([Income Tax Act § 48 (4)](https://www.riigiteataja.ee/akt/129042026004); [fringe benefit regulation § 6 (1)](https://www.riigiteataja.ee/akt/113062025031)).
- **Home costs**, such as the user's home electricity bill or a residential parking permit, unless metered charging of the car is shown. Keep a separate meter or charging card data.
- **Fines** imposed by law and paid by the company are non-business expenses taxed at 22/78 ([Income Tax Act § 34 clause 3, § 51 (2) clause 1](https://www.riigiteataja.ee/akt/129042026004)).

VAT on running costs follows the car: 50 percent of input VAT when the car is also used privately, 100 percent only for exclusive business use ([VAT Act § 30 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021)).

## How does the tax-free compensation for a private car work?

The company may pay up to **0.50 euros per km**, and at most **550 euros a month** per employer, tax-free for work trips in a private car. It needs a written decision and a trip log ([Income Tax Act § 13 (3) clause 2](https://www.riigiteataja.ee/akt/129042026004)). The limits rose on 01.01.2025 ([amending act, RT I, 20.12.2024, 2](https://www.riigiteataja.ee/akt/120122024002)). Older templates still show the earlier limits of 0.30 euros per km and 335 euros a month ([Income Tax Act § 13 (3) clause 2, version of 2023](https://www.riigiteataja.ee/akt/130062023081)).

**Who can receive it.** An employee, an official, or a member of the management board or supervisory board. A shareholder who is not on the board, and a contractor under a contract for services, cannot receive this compensation. The company can still reimburse their documented costs incurred for the company ([Income Tax Act § 12 (3)](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/isikliku-soiduauto-kasutamise-huvitis)).

**Which car.** A passenger car (categories M1 and M1G) in the person's use that the company neither owns nor possesses. It may belong to a spouse or be leased by the person, but the right to use it must be documented ([Income Tax Act § 13 (3) clause 2](https://www.riigiteataja.ee/akt/129042026004); [car compensation regulation](https://www.riigiteataja.ee/akt/102072025018)).

**The documents** ([car compensation regulation §§ 3 and 4](https://www.riigiteataja.ee/akt/102072025018); [EMTA: documents](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/huvitise-maksmiseks-vajalikud-alusdokumendid)):

1. **A written decision** of the employer. It names the person, the amount, and the date or period of the trips. It may cover more than one month. Attach a copy of the document that proves the right to use the car, such as the registration certificate, unless it has not changed since last time.
2. **A trip log** (_sõidupäevik_). For each work trip it shows:
   - the driver's name;
   - the car's registration number;
   - the odometer reading at the start and at the end of the trip;
   - the date and the purpose of the trip.

Paper, a spreadsheet or a GPS app are all fine. Pay only for trips already made.

**Over the limits.**

- A lower rate, such as 0.30 euros per km, is allowed.
- A rate above 0.50 euros per km makes the excess a fringe benefit, even under 550 euros a month. The same applies to the part above 550 euros. Declare it on TSD annex 4, code 4030, in the month of payment ([Income Tax Act § 48 (4) clause 5](https://www.riigiteataja.ee/akt/129042026004)).
- Without a trip log, the whole payment is salary, declared for the person on TSD annex 1 ([EMTA handbook: fringe benefits](https://emta.ee/node/168/handbook/11/pdf)).
- Report all compensation paid in the year on the INF 14 form by 1 February of the next year ([Income Tax Act § 56^1](https://www.riigiteataja.ee/akt/129042026004); [EMTA: declaring](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/huvitise-deklareerimine)).

Parking fees paid on work trips can be reimbursed on top of the km rate ([Income Tax Act § 13 (3) clause 2^3](https://www.riigiteataja.ee/akt/129042026004)). Commuting is not a work trip, unless the conditions of [Income Tax Act § 48 (5^1)](https://www.riigiteataja.ee/akt/129042026004) are met.

## Can the company also pay fuel and repairs of a private car?

No. The km compensation covers every normal cost of the car: fuel, insurance, tyres, repairs and wear. Paying fuel receipts or repair bills of a private car, on top of the compensation or instead of it, is a fringe benefit at the amount paid ([Income Tax Act § 12 (3), § 48 (4)](https://www.riigiteataja.ee/akt/129042026004); [fringe benefit regulation § 6 (1)](https://www.riigiteataja.ee/akt/113062025031); [EMTA: limits](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/maksuvaba-huvitise-piirmaarad)).

What is allowed:

- **Parking fees** on work trips, against receipts ([Income Tax Act § 13 (3) clause 2^3](https://www.riigiteataja.ee/akt/129042026004)).
- **A business trip** in a private car. The company pays either the km rate, or the costs directly related to the trip and incurred in addition for it, against documents. The second method never covers repairs or maintenance ([business trip regulation § 2 (4)](https://www.riigiteataja.ee/akt/102072025020)). Choose one method per trip.
- **Fuel receipts for commuting**, only for an employee under an employment contract whose home is at least 50 km from the workplace ([Income Tax Act § 48 (5^1)](https://www.riigiteataja.ee/akt/129042026004)). A board member or contractor does not have this choice.

What is not allowed: a monthly fuel card for the owner's private car, paying its annual service or winter tyres, or paying its insurance or motor vehicle tax. Each one goes on TSD annex 4 at the amount paid, with 22/78 income tax and 33 percent social tax. Input VAT on these costs is not deductible.

If the company should really bear these costs, make the car a company car and accept the kW benefit, or keep it for work use only.

## Company car or private car: which is cheaper?

It depends on the business mileage, the car's power and its price. Use the comparison below for the tax side only. Financing, insurance, the motor vehicle tax and resale value also count.

**Company car, private use allowed.** The company buys or leases the car and pays all its costs. Only the monthly benefit is taxed. For a new 110 kW car that is 152.03 euros of tax a month, or about 1,824 euros a year ([Income Tax Act § 48 (8)](https://www.riigiteataja.ee/akt/129042026004)). For the same car older than five years it is 114.02 euros a month. A VAT-registered company deducts 50 percent of the input VAT on the car and its costs ([VAT Act § 30 (3)](https://www.riigiteataja.ee/akt/130122025021)).

**Private car with compensation.** The owner buys the car personally, usually with money taken out of the company as a dividend or salary, which is taxed first. For example, to pay 25,000 euros net as a dividend, the company pays 7,051 euros of income tax at 22/78 ([Income Tax Act § 50 (1), § 4 (1^1)](https://www.riigiteataja.ee/akt/129042026004)). The company then pays up to 0.50 euros per business km and 550 euros a month tax-free, up to 6,600 euros a year, for logged work trips only.

Rules of thumb:

- **Little business driving**, a few hundred km a month: the compensation is small. A modest company car with the kW benefit is often cheaper overall.
- **High business mileage**, about 1,100 km a month or more: the private car earns the full 550 euros tax-free each month.
- **A powerful car**, such as an electric car above 200 kW: the kW benefit is high, which favours the private car.
- **The car will later go to the owner:** a sale below the market price is a fringe benefit. Its value is the market price, or the book value of the car if that is higher or no reliable market price exists, minus the price paid ([Income Tax Act § 48 (4) clause 7](https://www.riigiteataja.ee/akt/129042026004); [fringe benefit regulation § 2 (4)](https://www.riigiteataja.ee/akt/113062025031)). Document the market price.

Do not combine the two routes. A car that the company owns or leases is never a private car, so the company cannot pay km compensation for it.

## Can family members drive the company car?

Yes, but that is private use. A benefit given to the spouse, partner or relative of an employee or board member is the employer's fringe benefit, taxed with the same kW method ([Income Tax Act § 48 (6)](https://www.riigiteataja.ee/akt/129042026004)). The law prices the car, not each driver. A family member who drives the car is also strong evidence against a work-only claim.

It becomes a **distribution to a shareholder** when the person who benefits is a shareholder with no board seat, job or service contract at the company, or that shareholder's family. Examples: a car used only by a passive co-owner, or a car bought for the spouse of a shareholder who neither sits on the board nor works for the company. Then:

- the value is the market rent, not the kW price;
- the company pays 22/78 income tax on it, declared on TSD annex 7 as a distribution in kind, or on annex 6 as a transfer price difference with a related person, by the 10th of the next month ([Income Tax Act §§ 8, 50 (1) and (4), 54](https://www.riigiteataja.ee/akt/129042026004); [TSD form regulation](https://www.riigiteataja.ee/akt/120122025048));
- a car bought for no business purpose is a non-business payment taxed at 22/78, and its running costs are non-business expenses ([Income Tax Act § 51 (2), § 52 (2) clause 1](https://www.riigiteataja.ee/akt/129042026004)).

Company law adds a second problem. A distribution needs an approved annual report, the net asset test and a shareholders' resolution ([Commercial Code § 157 (1) and (3), § 168 (1) clause 5](https://www.riigiteataja.ee/akt/106072023131)). An unlawful payment must be returned, and the board members who caused it are jointly liable with the shareholder ([Commercial Code § 158](https://www.riigiteataja.ee/akt/106072023131)). For how distributions work, see [founder remuneration](/en/guides/founder-remuneration).

To stay safe: treat family use as private use by the director and pay the kW benefit, and do not let a shareholder without a board seat use a company car free of charge.

For the motor vehicle tax, the registration fee and insurance of company cars, see [vehicle tax, fleet and insurance](/en/guides/vehicle-tax-fleet-insurance) and the [car tax calculator](/en/tools/car-tax-calculator). For other benefits, per diems and travel, see [fringe benefits and travel](/en/guides/fringe-benefits-travel).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/cit-distribution-tax

# Corporate income tax in Estonia: tax on distributed profit

> How Estonia taxes company profit only when it is paid out: the 22/78 rate in 2026, how to compute it, losses, non-resident owners, and salary versus dividend.

Law as of 30.09.2026. General information, not advice for your situation.

An Estonian company pays no income tax on the profit it earns and keeps. It pays income tax only when it distributes profit, for example as a dividend. This page explains how that tax works, how to compute it, and how it affects you as the owner, in Estonia or abroad.

**In short**

- Retained profit is not taxed. The company pays income tax when it pays out profit, for the month of the payment.
- In 2026 the rate is 22/78 of the net dividend: 2,200 euros of tax on a net dividend of 7,800 euros.
- Estonia withholds nothing from the shareholder, resident or not, except a transitional 7% in one narrow case.
- Losses of earlier years do not reduce the tax. They only reduce the profit you may pay out.
- Your home country may still tax the dividend, and may give an individual no credit for the Estonian tax.

## How does Estonian corporate income tax work?

The company pays income tax only when it distributes profit, in cash or in kind. The [Income Tax Act § 1(3)](https://www.riigiteataja.ee/en/akt/508052026001#para1) taxes the profit of a resident company "upon distribution thereof, irrespective of the manner and form". The same tax also applies to gifts and donations, entertainment costs, and expenses not related to the business. The tax period is the calendar month ([Income Tax Act § 3(2)](https://www.riigiteataja.ee/en/akt/508052026001#para3)). There is no annual tax return on the accounting profit.

For a dividend, the tax falls due when the dividend is paid, in money or in other assets ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001#para50)). A bonus issue (a capital increase from retained profit) is not taxed. A payment from equity on a capital reduction, a buyback or a liquidation is taxed only on the part above the contributions made to equity ([Income Tax Act § 50(2) and (2^2)](https://www.riigiteataja.ee/en/akt/508052026001#para50)).

The company declares the tax on the monthly [TSD](/en/glossary/tsd) return, annex 7, with each recipient on form INF 1 ([regulation on the return forms](https://www.riigiteataja.ee/akt/120122025048)). It files and pays by the 10th day of the next month ([Income Tax Act § 54(2) and (4)](https://www.riigiteataja.ee/en/akt/508052026001#para54)).

A holding company can pass profit up without a second tax. A dividend that the company pays out of a dividend it received is not taxed again when it held at least 10% of the paying company at that time, and the paying company is a company liable to income tax in the European Economic Area or Switzerland, or a company elsewhere whose profit or dividend was taxed, and in either case not in a non-cooperative jurisdiction for tax purposes ([Income Tax Act § 50(1^1)](https://www.riigiteataja.ee/en/akt/508052026001#para50)). An Estonian subsidiary qualifies. The exemption does not apply if the subsidiary could deduct the dividend from its own taxable profit ([Income Tax Act § 50(1^3)](https://www.riigiteataja.ee/en/akt/508052026001#para50)).

Retained profit is not tax-free for ever. The tax falls due on any later distribution, including on liquidation ([Income Tax Act § 50(2^2)](https://www.riigiteataja.ee/en/akt/508052026001#para50)). For how to resolve and pay a dividend, see [dividends: the mechanics](/en/guides/dividends-mechanics).

## How is the tax on a dividend calculated?

The tax is 22/78 of the net dividend, which is about 28.2% of the amount the shareholder receives. The rate is 22% ([Income Tax Act § 4(1)](https://www.riigiteataja.ee/en/akt/508052026001#para4)), but the net amount is first divided by 0.78 ([Income Tax Act § 4(1^1)](https://www.riigiteataja.ee/en/akt/508052026001#para4)). The shareholder receives the full net dividend, and the company pays the tax on top.

| Step                       | Amount       |
| -------------------------- | ------------ |
| Net dividend resolved      | 7,800 euros  |
| Gross amount: 7,800 / 0.78 | 10,000 euros |
| Income tax: 10,000 x 22%   | 2,200 euros  |
| Total cost to the company  | 10,000 euros |

The common error is to compute 22% of the net dividend (1,716 euros in the example) instead of 22/78 (2,200 euros). The difference becomes a tax arrear with interest. The [dividend tax calculator](/en/tools/dividend-tax-calculator) does the computation for you.

The tax also counts in the company law tests. A dividend may come only from the net profit or the retained profit of the approved annual report, less uncovered losses ([Commercial Code § 157(1)](https://www.riigiteataja.ee/en/akt/527022024004#para157)). No payment is allowed if the net assets would fall below the share capital plus the reserves that may not be paid out ([Commercial Code § 157(3)](https://www.riigiteataja.ee/en/akt/527022024004#para157)). A dividend in other assets needs the shareholder's consent ([Commercial Code § 157(5)](https://www.riigiteataja.ee/en/akt/527022024004#para157)), and the tax is then computed on its value in the same way.

## Which rate applies to a dividend paid in 2026?

A dividend paid in 2026 is taxed at 22/78. On 30.09.2026 the [Income Tax Act § 4](https://www.riigiteataja.ee/en/akt/508052026001#para4) sets 22% and the divisor 0.78. The Tax and Customs Board lists the same rate for 2026 on its [tax rates page](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates). Several announced changes never took effect:

| Date               | Act                                                               | What happened                                                                  |
| ------------------ | ----------------------------------------------------------------- | ------------------------------------------------------------------------------ |
| 01.01.2025         | [Act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107) | The rate rose from 20/80 to 22/78, and the reduced 14/86 rate ended. In force. |
| From 2026, planned | [Security Tax Act](https://www.riigiteataja.ee/akt/102012025002)  | A 2% security tax on company profit. Repealed before it ever applied.          |
| 18.07.2025         | [Act of 18.06.2025](https://www.riigiteataja.ee/akt/108072025001) | Repealed the security tax, and set 24/76 from 01.01.2026 instead.              |
| 03.12.2025         | [Act of 03.12.2025](https://www.riigiteataja.ee/akt/118122025003) | Struck out the rise to 24/76 before it took effect.                            |

The Tax and Customs Board confirms that no 2% security tax was imposed on company profit ([tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026)). Plan on the text published in Riigi Teataja with an entry into force date, not on announcements. All rates by year are on [Estonian tax rates](/en/guides/estonian-tax-rates).

## What happened to the reduced rate for regular dividends?

The reduced 14/86 rate and the 7% withholding from individuals ended for distributions from 01.01.2025. Every dividend is now taxed only at 22/78 in the company ([Act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107)).

One transitional rule remains. A company withholds 7% when it pays an individual a tax-exempt dividend whose underlying profit was taxed at 14/86 up to 31.12.2024 ([Income Tax Act § 61(68)](https://www.riigiteataja.ee/en/akt/508052026001#para61)). The usual case: a subsidiary paid a 14/86 dividend to its holding company in 2024, and the holding passes it on to its owner later. The balance does not expire. The rule applies only to a payment to a natural person, not to a company.

## Does the payment date or the resolution date decide the rate?

The payment date decides. The tax arises on payment ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001#para50)), and the rate in force applies to the tax of that monthly period ([Income Tax Act § 61(19)](https://www.riigiteataja.ee/en/akt/508052026001#para61)). A dividend resolved in December 2024 and paid in January 2025 was taxed at 22/78, not 20/80. The year the profit was earned and the date of the resolution do not change the rate.

A payout made only on paper, with the cash returned at once through a circular arrangement, may be disregarded for tax ([Income Tax Act § 5^1](https://www.riigiteataja.ee/en/akt/508052026001#para5b1), [Taxation Act § 84](https://www.riigiteataja.ee/en/akt/511082026003#para84)).

## Do past losses reduce the tax on a dividend?

No. The tax base is the amount distributed, not the profit, so there is no loss carry-forward ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001#para50)). A company that lost money for three years and then pays a net dividend of 7,800 euros pays 2,200 euros of tax, like any other company.

Losses matter in company law. They must first be covered by later profit, because a dividend may come only from profit less uncovered losses ([Commercial Code § 157(1)](https://www.riigiteataja.ee/en/akt/527022024004#para157)). A shareholder must return an unlawful dividend; a shareholder in good faith only when the creditors need it. The board members who caused the payment are liable with the shareholder for its return ([Commercial Code § 158](https://www.riigiteataja.ee/en/akt/527022024004#para158)).

An owner can get back the money he put into equity tax-free. A payment from equity is taxed only on the part above the contributions to equity ([Income Tax Act § 50(2)](https://www.riigiteataja.ee/en/akt/508052026001#para50)). The contributions, including the share capital paid at founding, are tracked on TSD annex 7 ([regulation on the return forms](https://www.riigiteataja.ee/akt/120122025048)).

## Does a resident shareholder owe more tax on the dividend?

No. A dividend taxed in the company is not taxable income of an individual ([Income Tax Act § 12(2)](https://www.riigiteataja.ee/en/akt/508052026001#para12)). Nothing is withheld, and you do not declare it in your annual return. The only exception is the transitional 7% described above. There is no social tax on a dividend: the [Social Tax Act § 2](https://www.riigiteataja.ee/en/akt/525052026001#para2) does not list it.

A dividend from a foreign company that you receive directly is different. It is taxable at 22% unless the underlying profit was taxed or tax was withheld abroad ([Income Tax Act § 18](https://www.riigiteataja.ee/en/akt/508052026001#para18)), and you must still declare it ([Income Tax Act § 44(1) and (1^3)](https://www.riigiteataja.ee/en/akt/508052026001#para44)).

## Does Estonia withhold tax on dividends to non-residents?

No. Dividends are not on the list of payments from which tax is withheld ([Income Tax Act § 41](https://www.riigiteataja.ee/en/akt/508052026001#para41)). A non-resident shareholder, individual or company, receives the full net dividend. The only Estonian tax is the company's 22/78. For an EU parent company this also meets the [Parent-Subsidiary Directive](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011L0096-20150217): Article 5 forbids withholding, and Article 7(1) says a prepayment of corporation tax on a distribution is not a withholding tax.

The company must list a non-resident on INF 1 with an Estonian personal identification code or a registry code issued by the Tax and Customs Board ([regulation on the return forms](https://www.riigiteataja.ee/akt/120122025048)). Register the shareholder before the TSD of the payment month is due ([Tax and Customs Board: taxation of dividends](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends)).

A treaty can reduce the transitional 7% when the shareholder gives the company a residence certificate ([Tax and Customs Board: tax agreements](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). Otherwise the treaty matters mainly for how your home country taxes the dividend. See [founder residency and permanent establishment](/en/guides/founder-residency-pe-cfc).

## Can a foreign shareholder credit the Estonian tax at home?

Often not, if you are an individual. The company pays the 22/78, not the shareholder ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001#para50)), and apart from the transitional 7% Estonia withholds nothing from the dividend ([Income Tax Act § 41](https://www.riigiteataja.ee/en/akt/508052026001#para41)). Whether your home country gives relief for the company's tax depends on its own law and its treaty with Estonia ([Tax and Customs Board: tax agreements](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). The total burden can therefore be 22/78 in Estonia plus the full dividend tax at home.

A company shareholder in another EU state with at least 10% is in a better position. Its state must either exempt the dividend or credit the subsidiary's corporation tax ([Parent-Subsidiary Directive, Articles 3 and 4](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011L0096-20150217)).

## Salary, board member fee or dividend: which costs less?

A dividend leaves the most cash, but pay buys social security. For every 10,000 euros the company spends in 2026, a resident owner keeps about 7,800 euros as a dividend, 5,747 euros as a board member fee, and 5,620 euros as a salary. The table assumes the default 2% funded pension contribution and no basic exemption.

|                            | Salary                                                   | Board member fee          | Dividend                    |
| -------------------------- | -------------------------------------------------------- | ------------------------- | --------------------------- |
| Gross paid                 | 7,473.84                                                 | 7,518.80                  | 7,800.00 (net)              |
| Company charges            | 2,526.16 (social tax 33% and employer unemployment 0.8%) | 2,481.20 (social tax 33%) | 2,200.00 (income tax 22/78) |
| Employee unemployment 1.6% | 119.58                                                   | none                      | none                        |
| Funded pension 2%          | 149.48                                                   | 150.38                    | none                        |
| Income tax 22% withheld    | 1,585.05                                                 | 1,621.05                  | none                        |
| Net cash to the owner      | 5,619.73                                                 | 5,747.37                  | 7,800.00                    |

The rules behind the table:

- Pay and board member fees are income of the individual ([Income Tax Act § 13](https://www.riigiteataja.ee/en/akt/508052026001#para13)). The company withholds 22% ([Income Tax Act § 41](https://www.riigiteataja.ee/en/akt/508052026001#para41)) after it deducts the unemployment and pension contributions ([§ 42(5) and (6)](https://www.riigiteataja.ee/en/akt/508052026001#para42)).
- Social tax is 33% ([Social Tax Act § 7(1)](https://www.riigiteataja.ee/en/akt/525052026001#para7)) on pay and on board member fees ([Social Tax Act § 2](https://www.riigiteataja.ee/en/akt/525052026001#para2)).
- Unemployment insurance is 1.6% withheld from the employee and 0.8% paid by the employer in 2026 ([Tax and Customs Board: tax rates](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates)).
- A board member who is not an employee is not insured against unemployment ([Unemployment Insurance Act § 3(2)](https://www.riigiteataja.ee/en/akt/531052026001#para3)).
- The funded pension contribution is 2% by default, 4% or 6% by choice, and zero for a person outside the scheme ([Funded Pensions Act §§ 7 and 9](https://www.riigiteataja.ee/en/akt/510062025006#para7)).
- The basic exemption of 8,400 euros a year (700 euros a month) applies to pay, not to dividends ([Income Tax Act § 23(1)](https://www.riigiteataja.ee/en/akt/508052026001#para23)). From the year of pension age it is replaced by 9,312 euros a year ([Income Tax Act § 23^5(1)](https://www.riigiteataja.ee/en/akt/508052026001#para23b5)).

What pay buys: a board member who lives in Estonia gets state health insurance only if social tax is paid on at least the monthly base, 886 euros in 2026 ([Health Insurance Act § 5](https://www.riigiteataja.ee/en/akt/522042026001#para5), [Tax and Customs Board: tax rates](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates)). A non-resident e-resident does not get Estonian health insurance this way. A common mix for an owner in Estonia: a monthly fee at or just above that base, and the rest as dividends. More on this in [founder remuneration](/en/guides/founder-remuneration) and the [salary calculator](/en/tools/salary-calculator).

## Can the Tax Board treat a dividend as pay?

It can, but not only because the owner takes no salary. No rule says a board member must be paid, and a dividend in proportion to the shares is a lawful choice. The Tax and Customs Board can tax a transaction by its real economic content when it was made to avoid tax ([Taxation Act § 84](https://www.riigiteataja.ee/en/akt/511082026003#para84)). It can disregard a sham transaction ([Taxation Act § 83](https://www.riigiteataja.ee/en/akt/511082026003#para83)). For income tax it can also ignore an arrangement that is not genuine ([Income Tax Act § 5^1](https://www.riigiteataja.ee/en/akt/508052026001#para5b1), which transposes Article 6 of the [Anti-Tax Avoidance Directive](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02016L1164-20220101)). If a payment is reclassified as pay, the company owes social tax, withheld income tax and interest.

Signs that point to pay:

- The "dividend" is split by work done or sales brought in, not by shares. A dividend follows the nominal value of the shares unless the articles say otherwise ([Commercial Code § 157(2)](https://www.riigiteataja.ee/en/akt/527022024004#para157)).
- Fixed monthly "dividends" paid before an approved annual report. In an OÜ they are unlawful ([Commercial Code § 157(1)](https://www.riigiteataja.ee/en/akt/527022024004#para157)).
- Small stakes given to employees mainly to pay them through dividends.

To protect yourself, record the board member's pay decision (paid or unpaid) in a shareholder resolution, and pay dividends only on an approved annual report and in proportion to the shares.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/contractors-and-cross-border-workers

# Contractors, freelancers and staff abroad: a guide for Estonian companies

> When an Estonian OÜ can pay a contractor instead of an employee, what it withholds for freelancers abroad, how the A1 certificate works, and the tax of an FIE invoice.

Law as of 30.09.2026. General information, not advice for your situation.

Many Estonian companies, and most companies run by e-residents, work with people who are not ordinary employees in Estonia: freelancers, contractors abroad, sole proprietors, and employees who live in another country. This guide explains where the law draws the line between a contractor and an employee, which taxes the company withholds or pays in each case, and which country's social security applies to people who work across borders.

**In short**

- The facts of the relationship decide whether it is employment, not the title of the contract.
- A freelancer who works only outside Estonia usually costs the company no Estonian income tax or social tax.
- A private individual in Estonia under a civil contract is taxed almost like an employee. A registered sole proprietor (FIE) is not.
- Social security within the EU follows Regulation 883/2004. The A1 certificate shows which country's system applies.
- A remote employee abroad can oblige the company to register as an employer in that country.

## Employment contract or contract for services?

An employment contract exists when a natural person works under the management and control of another person, for pay ([Employment Contracts Act § 1(1)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). A contractor under a contract for services (töövõtuleping) owes a result ([Law of Obligations Act § 635](https://www.riigiteataja.ee/en/akt/510092026001#para635)). A mandatary under an authorisation agreement (käsundusleping) owes a service with due care ([§ 619](https://www.riigiteataja.ee/en/akt/510092026001#para619)). The employment rules do not apply when the person is to a significant extent independent in choosing the manner, time and place of the work ([Employment Contracts Act § 1(4)](https://www.riigiteataja.ee/en/akt/510072026004#para1)).

The question page [contract for services or employment contract](/en/guides/contractors-and-cross-border-workers/contract-for-services) covers the two civil contracts and their taxes in full.

## When can a contractor be treated as an employee?

Whenever the real content of the relationship is employment. Two routes lead there.

**Labour law.** When a person works for another in circumstances where pay can be expected, the law presumes an employment contract ([Employment Contracts Act § 1(2)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). The company must then show that the person was really independent ([§ 1(4)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). A term that removes an employee's statutory rights is void ([§ 2](https://www.riigiteataja.ee/en/akt/510072026004#para2)). So a person found to be an employee gets the rights of an employee, for example 28 calendar days of annual holiday ([§ 55](https://www.riigiteataja.ee/en/akt/510072026004#para55)) and compensation of unused holiday when the contract ends ([§ 71](https://www.riigiteataja.ee/en/akt/510072026004#para71)).

The claim periods are short:

- A claim for wages: three years from the date the wages fell due ([§ 29(9)](https://www.riigiteataja.ee/en/akt/510072026004#para29)).
- Other claims from the employment relationship: four months from the day the person knew or should have known of the violation ([§ 3^1](https://www.riigiteataja.ee/en/akt/510072026004#para3b1)).
- A claim that a termination is void: 30 calendar days from receiving the notice ([§ 105(1)](https://www.riigiteataja.ee/en/akt/510072026004#para105)).

When a court or a labour dispute committee ends the contract after a void termination, the employer pays compensation of three months' average wages, which the body can adjust ([§ 109(1)](https://www.riigiteataja.ee/en/akt/510072026004#para109)).

**Tax law.** When a transaction is made to avoid tax, the Tax and Customs Board taxes its real economic content ([Taxation Act § 84](https://www.riigiteataja.ee/en/akt/511082026003#para84)) and ignores sham transactions ([§ 83(4)](https://www.riigiteataja.ee/en/akt/511082026003#para83)). It can establish the start and end of employment itself ([§ 25^3](https://www.riigiteataja.ee/en/akt/511082026003#para25b3)). The company then owes the payroll taxes it should have paid: 33% social tax ([Social Tax Act § 7(1)](https://www.riigiteataja.ee/en/akt/525052026001#para7)) on at least the monthly minimum base ([§ 2(2)](https://www.riigiteataja.ee/en/akt/525052026001#para2), [§ 2^1](https://www.riigiteataja.ee/en/akt/525052026001#para2b1); 886 euros a month in 2026, per the [Tax and Customs Board](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates)), with the exceptions of [§ 2(2^1) and (3)](https://www.riigiteataja.ee/en/akt/525052026001#para2), for example when the person has another employer that applies the basic exemption, and the income tax and unemployment insurance it should have withheld.

Interest runs at 0.06% a day from the original due date ([Taxation Act § 115(1)](https://www.riigiteataja.ee/en/akt/511082026003#para115), [§ 117(1)](https://www.riigiteataja.ee/en/akt/511082026003#para117)). The Board can assess tax for three years, or five years for intentional non-payment or non-withholding ([§ 98(1)](https://www.riigiteataja.ee/en/akt/511082026003#para98)). A company that does not register work in the employment register can also face a non-compliance levy ([§ 25^8](https://www.riigiteataja.ee/en/akt/511082026003#para25b8)).

The two routes are separate. A worker can claim employee rights without any tax case, and the Board can reassess without any worker complaint.

## Does a long-term contractor get holiday pay?

Not from the contract. Annual holiday and the compensation of unused holiday are rights of employees ([Employment Contracts Act § 55](https://www.riigiteataja.ee/en/akt/510072026004#para55), [§ 71](https://www.riigiteataja.ee/en/akt/510072026004#para71)). A contract for services or an authorisation agreement carries them only if the parties agreed on them.

The contractor can get them only by showing that the relationship was in fact employment. That is harder when the contractor invoiced through an own company, because an employment contract is made with a natural person ([§ 1(1)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). Even then, the claim for annual holiday expires one year after the end of the calendar year for which it was earned ([§ 68(6)](https://www.riigiteataja.ee/en/akt/510072026004#para68)), and the four-month claim period applies ([§ 3^1](https://www.riigiteataja.ee/en/akt/510072026004#para3b1)).

## Do you withhold tax when you pay a freelancer abroad?

Usually not, when the work is done outside Estonia. A non-resident pays Estonian income tax only on Estonian-source income ([Income Tax Act § 29](https://www.riigiteataja.ee/en/akt/508052026001#para29)), and no social tax is due on a fee paid to a non-resident for work performed abroad ([Social Tax Act § 3 clause 7](https://www.riigiteataja.ee/en/akt/525052026001#para3)).

Withholding applies in three cases:

| Case                                                                                                              | Withholding | Legal basis                                                                                                                                                        |
| ----------------------------------------------------------------------------------------------------------------- | ----------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| A foreign individual works in Estonia under a civil contract                                                      | 22%         | [Income Tax Act § 41 clause 3](https://www.riigiteataja.ee/en/akt/508052026001#para41), [§ 43(1) clause 1](https://www.riigiteataja.ee/en/akt/508052026001#para43) |
| A foreign company provides a service in Estonia                                                                   | 10%         | [§ 41 clause 10](https://www.riigiteataja.ee/en/akt/508052026001#para41), [§ 43(1) clause 2](https://www.riigiteataja.ee/en/akt/508052026001#para43)               |
| A company in a non-cooperative jurisdiction provides a service to an Estonian resident, wherever the work is done | 22%         | [§ 41 clause 11](https://www.riigiteataja.ee/en/akt/508052026001#para41), [§ 43(1) clause 1](https://www.riigiteataja.ee/en/akt/508052026001#para43)               |

No income tax is withheld from a sole proprietor entered in the Estonian commercial register, or in the register of another state of the European Economic Area, when the fee is business income ([§ 40(2) clause 3](https://www.riigiteataja.ee/en/akt/508052026001#para40)). A tax treaty can lower the rate. The lower rate applies when the company files the recipient's tax residence certificate with the return, or when the recipient's residence is already in the register of taxable persons ([§ 43(2)](https://www.riigiteataja.ee/en/akt/508052026001#para43)).

Social tax is a separate test. On a fee for work in Estonia, the company still pays 33% social tax ([Social Tax Act § 2(1) clause 6](https://www.riigiteataja.ee/en/akt/525052026001#para2), [§ 9(1) clause 2](https://www.riigiteataja.ee/en/akt/525052026001#para9)), unless one of these applies:

- the person is an FIE in the Estonian commercial register and the fee is business income ([§ 9(1) clause 2](https://www.riigiteataja.ee/en/akt/525052026001#para9));
- the person works as a self-employed person abroad and proves that social contributions are paid on the fee there ([§ 3 clause 12](https://www.riigiteataja.ee/en/akt/525052026001#para3));
- a social security treaty places the person's social security in another state ([§ 3 clause 15](https://www.riigiteataja.ee/en/akt/525052026001#para3));
- within the EU, [Regulation 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj), shown by an A1 certificate, places it in another state. The regulation applies directly.

The company pays withheld tax and files the TSD by the 10th day of the following month ([Income Tax Act § 40(4) and (5)](https://www.riigiteataja.ee/en/akt/508052026001#para40)). Keep the contract, proof of where the work was done, and the residence certificate. The [Tax and Customs Board](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/income-employment) explains the non-resident rules.

**VAT on services from abroad.** A VAT-registered company calculates and pays 24% VAT itself (reverse charge) on a service from a foreign business that is not registered for VAT in Estonia ([VAT Act § 3(4) clause 2](https://www.riigiteataja.ee/en/akt/530122025010#para3), [§ 15(1)](https://www.riigiteataja.ee/en/akt/530122025010#para15)). A company that is not VAT registered may have to register as a taxable person with limited liability from the day it receives such a service ([§ 21(1)](https://www.riigiteataja.ee/en/akt/530122025010#para21)). The [guide on cross-border services](/en/guides/vat-cross-border-services-oss) covers this in detail.

## What should a contract with a contractor abroad cover?

At least the scope, the fee, the independence of the contractor, intellectual property, confidentiality, the term and termination, and the governing law. The parties may choose the law of the contract ([Rome I Regulation, Article 3](https://eur-lex.europa.eu/eli/reg/2008/593/oj)).

- **Nature.** Choose between a result ([Law of Obligations Act § 635](https://www.riigiteataja.ee/en/akt/510092026001#para635)) and a service ([§ 619](https://www.riigiteataja.ee/en/akt/510092026001#para619)), and describe how the contractor works independently.
- **Fee and taxes.** The fee, the currency, the invoice terms, and that the contractor pays the contractor's own taxes and social contributions.
- **Confidentiality.** The law already binds a mandatary to confidentiality during and after the contract ([§ 625](https://www.riigiteataja.ee/en/akt/510092026001#para625)), but define what is confidential.
- **Termination.** Without a clause, either party may cancel an authorisation agreement of unspecified term at any time ([§ 630](https://www.riigiteataja.ee/en/akt/510092026001#para630)), and a customer may cancel a contract for services at any time but pays the fee less the contractor's savings ([§ 655](https://www.riigiteataja.ee/en/akt/510092026001#para655)). Set a notice period.
- **Equity.** Put any option promise in a separate option agreement, and name the holder.

The contractor's own country matters too. A person who works in one EU state is covered by that state's social security legislation ([Regulation 883/2004, Article 11(3)(a)](https://eur-lex.europa.eu/eli/reg/2004/883/oj)). If that state treats the person as an employee, the company has employer obligations there, even with no establishment in that state ([Regulation 987/2009, Article 21](https://eur-lex.europa.eu/eli/reg/2009/987/oj)). A person who is in fact an employee keeps the mandatory protections of the country where the person habitually works, whatever law the contract chooses ([Rome I Regulation, Article 8](https://eur-lex.europa.eu/eli/reg/2008/593/oj)). Check that country's rules on false self-employment before you sign.

## Which country taxes a remote employee in another EU state?

Income tax usually goes to the country where the employee lives and works. Social security follows Regulation 883/2004, separately from income tax.

**Income tax.** A person is an Estonian resident when the person's place of residence is in Estonia or the person stays in Estonia at least 183 days in 12 consecutive months ([Income Tax Act § 6(1)](https://www.riigiteataja.ee/en/akt/508052026001#para6)). A non-resident employee pays Estonian income tax only on income from employment in Estonia ([§ 29(1)](https://www.riigiteataja.ee/en/akt/508052026001#para29)). An Estonian resident who works abroad pays no Estonian income tax on that pay when the person stayed abroad for that work at least 183 days in 12 consecutive months and the pay was taxable there, shown by a certificate of the foreign tax ([§ 13(4)](https://www.riigiteataja.ee/en/akt/508052026001#para13)).

**Social security.** Under [Regulation 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj):

- a person who works in one state only is covered by that state (Article 11(3)(a));
- an employee whom the Estonian employer sends to work in another state for up to 24 months stays under Estonian legislation, if the employee does not replace another posted person, the employer normally carries out substantial activities in Estonia (not only internal management), and the employee was subject to Estonian legislation just before the posting (Article 12(1); [Regulation 987/2009, Article 14](https://eur-lex.europa.eu/eli/reg/2009/987/oj));
- a person who works in two or more states follows the rules of Article 13.

If the employee is covered in the other state, the company pays that state's contributions and no Estonian social tax. The regulation applies directly in every member state, and a foreign A1 certificate proves the cover (see the [Tax and Customs Board](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). For a non-resident who works abroad, no Estonian social tax is due on the pay in any case ([Social Tax Act § 3 clause 7](https://www.riigiteataja.ee/en/akt/525052026001#para3)).

## What is an A1 certificate?

The A1 certificate (A1 tõend) shows which EU or EEA state's, or Switzerland's, social security legislation applies to a person (see the [Tax and Customs Board](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The institution of the state whose legislation applies issues it ([Regulation 987/2009, Article 19(2)](https://eur-lex.europa.eu/eli/reg/2009/987/oj)), and it binds the institutions of the other states until the issuing state withdraws it ([Article 5(1)](https://eur-lex.europa.eu/eli/reg/2009/987/oj)).

- **Estonian A1.** The company keeps paying Estonian social tax on the person, for example during a posting of up to 24 months that meets the conditions of Article 12 ([Regulation 883/2004, Article 12](https://eur-lex.europa.eu/eli/reg/2004/883/oj)).
- **Foreign A1.** No Estonian social tax or unemployment insurance is due, according to the [Tax and Customs Board](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies).

The A1 covers social security only. Income tax follows the Income Tax Act and the tax treaty. Keep the A1 with the payroll records.

## Does a remote employee abroad create a permanent establishment?

Often a registration duty, sometimes a permanent establishment. An employer with no establishment in the state that covers the employee must still meet the employer's social security obligations there ([Regulation 987/2009, Article 21](https://eur-lex.europa.eu/eli/reg/2009/987/oj)). Estonia applies the same logic in reverse: a non-resident employer whose employees work in Estonia must register with the Tax and Customs Board ([Taxation Act § 18(1) clause 7](https://www.riigiteataja.ee/en/akt/511082026003#para18)).

On the Estonian side, the company enters in the employment register only work that creates a tax liability in Estonia ([Taxation Act § 25^1(4)](https://www.riigiteataja.ee/en/akt/511082026003#para25b1)).

Whether the company has a permanent establishment abroad is decided by the other state's law and the tax treaty. Estonia's own definition, for the reverse case, shows the risk: a permanent establishment can arise through a representative authorised to conclude contracts for a non-resident ([Income Tax Act § 7(1) and (2)](https://www.riigiteataja.ee/en/akt/508052026001#para7)). A salesperson or senior manager who signs contracts abroad is a higher risk than an engineer who works from home by choice. The [guide on founder residency and permanent establishment](/en/guides/founder-residency-pe-cfc) covers the founder's own case.

## Can an Estonian resident invoice the company as an FIE?

Yes, if the person is registered as a sole proprietor (FIE) and the work is the person's independent business. A sole proprietor applies for entry in the commercial register before starting ([Commercial Code § 3(2)](https://www.riigiteataja.ee/en/akt/527022024004#para3)). For a payment to an FIE that is business income, the company:

- withholds no income tax ([Income Tax Act § 40(2) clause 3](https://www.riigiteataja.ee/en/akt/508052026001#para40));
- pays no social tax ([Social Tax Act § 9(1) clause 2](https://www.riigiteataja.ee/en/akt/525052026001#para9));
- makes no entry in the employment register ([Taxation Act § 25^1(4) clause 2](https://www.riigiteataja.ee/en/akt/511082026003#para25b1)).

The FIE pays income tax and social tax on the business profit. An FIE registers for VAT once the FIE's taxable supplies in Estonia pass 40,000 euros in a calendar year ([VAT Act § 19(1)](https://www.riigiteataja.ee/en/akt/530122025010#para19)).

A private individual who is not an FIE cannot invoice tax free. The company withholds and pays almost the same taxes as on a salary, as the [contract for services page](/en/guides/contractors-and-cross-border-workers/contract-for-services#how-is-the-fee-of-a-private-individual-taxed) shows, and registers the person in the employment register ([Taxation Act § 25^1(4) clause 2](https://www.riigiteataja.ee/en/akt/511082026003#para25b1), [§ 25^2(3)](https://www.riigiteataja.ee/en/akt/511082026003#para25b2)).

**The entrepreneur account (ettevõtluskonto)** is not a route for a regular contractor. The bank withholds 20% of every amount received ([Simplified Business Income Taxation Act § 4(1)](https://www.riigiteataja.ee/en/akt/517122025005#para4)), and a VAT-registered person cannot hold one ([§ 2(2)](https://www.riigiteataja.ee/en/akt/517122025005#para2)). A payment to an individual for a service taxed through the account is not a business expense of the company ([Income Tax Act § 34 clause 13](https://www.riigiteataja.ee/en/akt/508052026001#para34), [§ 51](https://www.riigiteataja.ee/en/akt/508052026001#para51)). When the account replaces an employment contract or a service contract, the company pays income tax of 22/78 on the payment as an expense not related to business, according to the [Tax and Customs Board](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account). The [business account or OÜ page](/en/guides/founding-an-ou/business-account-vs-ou) compares the account with a company.

An FIE label does not prevent reclassification. A full-time FIE with one client, fixed hours and a manager is what the Board looks for.

## How are stock options of contractors taxed?

The same way as an employee's options. A natural person who works under a contract for services, an authorisation agreement or another civil contract counts as an employee for the fringe benefit rules ([Income Tax Act § 48(3)](https://www.riigiteataja.ee/en/akt/508052026001#para48)).

- The grant of an option is not a fringe benefit ([§ 48(5^3)](https://www.riigiteataja.ee/en/akt/508052026001#para48)).
- Acquiring shares of the employer or its group company at least three years after the grant is not a fringe benefit ([§ 48(5^3)](https://www.riigiteataja.ee/en/akt/508052026001#para48)).
- If the option agreement is not digitally signed or notarised, the company submits it to the Tax and Customs Board within five working days of signing ([§ 48(5^3)](https://www.riigiteataja.ee/en/akt/508052026001#para48)).
- An earlier acquisition, or a sale of the option, is a fringe benefit ([§ 48(4) clause 11](https://www.riigiteataja.ee/en/akt/508052026001#para48)). The company then pays income tax on it ([§ 48(1)](https://www.riigiteataja.ee/en/akt/508052026001#para48)) at 22/78 ([§ 4](https://www.riigiteataja.ee/en/akt/508052026001#para4)) and social tax on the benefit and that income tax ([Social Tax Act § 2(1) clause 7](https://www.riigiteataja.ee/en/akt/525052026001#para2)).

A fringe benefit given for work abroad is free of Estonian income tax when the conditions of [Income Tax Act § 13(4)](https://www.riigiteataja.ee/en/akt/508052026001#para13) are met ([§ 48(9)](https://www.riigiteataja.ee/en/akt/508052026001#para48)). If the services contract is with the contractor's own company, state clearly in the option plan who holds the option, so that the option stays linked to the person who provides the work.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/contractors-and-cross-border-workers/contract-for-services

# Contract for services or employment contract: käsundusleping and töövõtuleping in Estonia

> How a käsundusleping or töövõtuleping differs from an employment contract in Estonia, how the fee is taxed, and when the label does not protect the company.

Law as of 30.09.2026. General information, not advice for your situation.

Estonian law gives a company three ways to pay a person for work: an employment contract (tööleping), a contract for services (töövõtuleping) and an authorisation agreement (käsundusleping, often called a mandate). The difference is control. An employee works under the company's management and control. A contractor decides, to a significant extent, how, when and where the work is done. The content of the relationship decides which contract it is, not its title.

**In short**

- Employment contract: the person works under your management and control, for pay.
- Contract for services (töövõtuleping): the contractor owes a result.
- Authorisation agreement (käsundusleping): the contractor owes a service, done with due care.
- A fee to a private individual under either civil contract is taxed almost like a salary: 22% income tax, 33% social tax, unemployment insurance and the funded pension.
- A fee to a sole proprietor (FIE) who invoices it as business income carries none of these taxes for the company.
- If the facts look like employment, the Tax and Customs Board and the courts treat it as employment.

## How is an employment contract different?

An employment contract exists when a natural person does work for another person in subordination to its management and control, and is paid for it ([Employment Contracts Act § 1(1)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). When a person works for another in circumstances where pay can be expected, the law presumes an employment contract ([§ 1(2)](https://www.riigiteataja.ee/en/akt/510072026004#para1)).

The employment rules do not apply when the person doing the work is to a significant extent independent in choosing the manner, time and place of the work ([§ 1(4)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). That is the test a contractor relationship must pass. The employment rules do not apply to the contract of a member of the management board or another directing body of a company ([§ 1(5)](https://www.riigiteataja.ee/en/akt/510072026004#para1)).

Three questions follow from that test:

- **Manner.** Does the company tell the person how to do the work, or only what result or service it needs?
- **Time.** Does the person keep fixed hours set by the company, or plan the work alone?
- **Place.** Must the person work where the company says, or choose the place?

A clause that takes away an employee's statutory rights, such as holiday or notice, is void if the relationship is in fact employment ([Employment Contracts Act § 2](https://www.riigiteataja.ee/en/akt/510072026004#para2)).

## What is a contract for services (töövõtuleping)?

In a contract for services, the contractor makes or changes a thing, or achieves another agreed result by providing a service, and the customer pays for it ([Law of Obligations Act § 635(1)](https://www.riigiteataja.ee/en/akt/510092026001#para635)). It suits work with a clear deliverable: a website, a design, a translation, a repair.

- **Personal performance.** The law presumes that the contractor need not do the work in person ([§ 635(3)](https://www.riigiteataja.ee/en/akt/510092026001#para635)), so the contractor may use helpers or subcontractors.
- **Cancellation by the customer.** The customer may cancel at any time. The contractor can then claim the agreed fee, less what the contractor saved and what the contractor earned or could have earned elsewhere with the freed time ([§ 655(1)](https://www.riigiteataja.ee/en/akt/510092026001#para655)). This does not apply when the customer cancels because the contractor breached the contract ([§ 655(2)](https://www.riigiteataja.ee/en/akt/510092026001#para655)).

## What is an authorisation agreement (käsundusleping)?

In an authorisation agreement, the mandatary provides services to the mandator, and the mandator pays if the parties agreed on a fee ([Law of Obligations Act § 619](https://www.riigiteataja.ee/en/akt/510092026001#para619)). It suits ongoing services with no fixed end result: advice, consulting, bookkeeping, project support.

- **Due care.** The mandatary acts loyally and with the diligence the mandate requires ([§ 620](https://www.riigiteataja.ee/en/akt/510092026001#para620)).
- **Instructions.** The mandatary follows the mandator's instructions. But when the mandatary works from professional skills, the mandator may not give specific instructions on the manner or conditions of the work ([§ 621(1)](https://www.riigiteataja.ee/en/akt/510092026001#para621)).
- **Personal performance.** The law presumes that the mandatary performs in person, with the right to use the help of third parties ([§ 622](https://www.riigiteataja.ee/en/akt/510092026001#para622)).
- **Confidentiality.** The mandatary keeps the mandator's business secrets during the contract and, as far as needed, after it ends ([§ 625](https://www.riigiteataja.ee/en/akt/510092026001#para625)).
- **Cancellation.** Either party may cancel an agreement of unspecified term at any time ([§ 630(1)](https://www.riigiteataja.ee/en/akt/510092026001#para630)). The mandatary may cancel only if the mandator can get the service in another way, or must compensate the damage ([§ 630(2)](https://www.riigiteataja.ee/en/akt/510092026001#para630)). Either party may cancel any authorisation agreement when it cannot reasonably be expected to continue ([§ 631](https://www.riigiteataja.ee/en/akt/510092026001#para631)).

Write the notice period and the grounds for immediate termination into the contract, so that neither party has to rely only on these default rules.

## How is the fee of a private individual taxed?

When the contractor is a private individual and not a registered sole proprietor, the company withholds and pays almost the same taxes as on a salary.

| Item                                                                               | Who bears it   | Legal basis                                                                                                                                                                                                                        |
| ---------------------------------------------------------------------------------- | -------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Income tax 22%, withheld from the fee                                              | The contractor | [Income Tax Act § 4(1)](https://www.riigiteataja.ee/en/akt/508052026001#para4), [§ 41 clause 3](https://www.riigiteataja.ee/en/akt/508052026001#para41)                                                                            |
| Social tax 33%, on top of the fee                                                  | The company    | [Social Tax Act § 2(1) clause 6](https://www.riigiteataja.ee/en/akt/525052026001#para2), [§ 7(1)](https://www.riigiteataja.ee/en/akt/525052026001#para7), [§ 9(1) clause 2](https://www.riigiteataja.ee/en/akt/525052026001#para9) |
| Unemployment insurance, withheld (1.6% in 2026)                                    | The contractor | [Unemployment Insurance Act § 3(1)](https://www.riigiteataja.ee/en/akt/531052026001#para3), [§ 40(1)](https://www.riigiteataja.ee/en/akt/531052026001#para40), [§ 42(1)](https://www.riigiteataja.ee/en/akt/531052026001#para42)   |
| Unemployment insurance, paid by the company (0.8% in 2026)                         | The company    | [Unemployment Insurance Act § 42(1) clause 2](https://www.riigiteataja.ee/en/akt/531052026001#para42)                                                                                                                              |
| Funded pension, withheld (2%, or 4% or 6% by choice) from a person who must pay it | The contractor | [Funded Pensions Act § 7(1)](https://www.riigiteataja.ee/en/akt/510062025006#para7), [§ 9](https://www.riigiteataja.ee/en/akt/510062025006#para9)                                                                                  |

The unemployment insurance rates are those the [Tax and Customs Board](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates) lists for 2026.

The company pays the withheld tax by the 10th day of the month after the payment, and files the TSD return by the same day ([Income Tax Act § 40(4) and (5)](https://www.riigiteataja.ee/en/akt/508052026001#para40)). It also enters the person in the employment register (TÖR) no later than the day the work starts ([Taxation Act § 25^1(4) clause 2](https://www.riigiteataja.ee/en/akt/511082026003#para25b1), [§ 25^2(3)](https://www.riigiteataja.ee/en/akt/511082026003#para25b2); see the [Tax and Customs Board guide](https://www.emta.ee/en/business-client/registration-business/employment-register)).

The [salary calculator](/en/tools/salary-calculator) shows the same taxes on a salary.

## What changes when the contractor is a sole proprietor?

When the contractor is a sole proprietor (FIE) entered in the commercial register, and the fee is the FIE's business income, the company pays the invoice in full. It does not withhold income tax ([Income Tax Act § 40(2) clause 3](https://www.riigiteataja.ee/en/akt/508052026001#para40)), it does not pay social tax ([Social Tax Act § 9(1) clause 2](https://www.riigiteataja.ee/en/akt/525052026001#para9)), and it does not enter the person in the employment register ([Taxation Act § 25^1(4) clause 2](https://www.riigiteataja.ee/en/akt/511082026003#para25b1)). The FIE pays the taxes on the business profit. A sole proprietor must apply for entry in the commercial register before starting the activity ([Commercial Code § 3(2)](https://www.riigiteataja.ee/en/akt/527022024004#para3)).

## Does the name of the contract protect the company?

No. The facts decide. If the person in practice works fixed hours, under a manager, with the company's tools, for a flat monthly fee, the relationship fails the independence test of [Employment Contracts Act § 1(4)](https://www.riigiteataja.ee/en/akt/510072026004#para1) and is presumed to be employment ([§ 1(2)](https://www.riigiteataja.ee/en/akt/510072026004#para1)).

For tax, when a transaction is made to avoid tax, the Tax and Customs Board applies the terms that match its real economic content ([Taxation Act § 84](https://www.riigiteataja.ee/en/akt/511082026003#para84)). The risk is highest when a person who works like staff invoices through a sole proprietorship or an own company. The [topic guide on contractors](/en/guides/contractors-and-cross-border-workers#when-can-a-contractor-be-treated-as-an-employee) explains what a reclassification costs.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/dividends-mechanics

# Paying a dividend from an Estonian OÜ: the steps, the limits and the TSD

> The steps to pay a lawful dividend from an OÜ, how much you may pay, instalments, dividends in kind, and how to declare it on the TSD.

Law as of 30.09.2026. General information, not advice for your situation.

A dividend from an Estonian private limited company (osaühing, [OÜ](/en/glossary/ou)) follows a fixed order: an approved annual report, a shareholders' resolution, then the payment. Company law sets how much you may pay. Tax law sets when the company pays [income tax](/en/glossary/income-tax) on it and how it goes on the [TSD](/en/glossary/tsd). This guide covers both sides, for a founder or an e-resident who runs the company alone or with a few partners.

## In short

- Pay a dividend only on the basis of an approved annual report, and adopt the shareholders' resolution before you pay.
- Two tests limit the amount: the distributable profit in the approved report, and the net assets after the payment.
- An OÜ has no interim dividend. It can pay at any time of the year, but only out of the last approved report.
- The company pays 22/78 of the net dividend as income tax. It files the TSD with annex 7 and form INF 1, and pays the tax, by the 10th of the month after the payment.
- A declared but unpaid dividend is not taxed yet. A set-off, or a conversion into a loan, counts as a payment.
- A shareholder must return an unlawful dividend, and the board members who caused it are liable with him.

## What are the steps to pay a lawful dividend from an OÜ? {#steps}

The board prepares the annual report and a profit distribution proposal. The shareholders approve the report and adopt a resolution that fixes the dividend. The board then pays it, and the company declares the payment and pays the tax by the 10th of the next month.

1. **Annual report.** After the financial year ends, the board prepares, approves and signs the annual report ([Commercial Code § 179](https://www.riigiteataja.ee/akt/106072023131); [Accounting Act § 25](https://www.riigiteataja.ee/akt/110072025003)). If the company is audited or reviewed, the auditor's report is attached. See the [annual report guide](/en/guides/annual-report-and-audit).
2. **Proposal.** The board gives the report and a profit distribution proposal to the shareholders. The proposal states the net profit, the transfers to reserves and the amount to pay to shareholders ([Commercial Code § 179 and § 332](https://www.riigiteataja.ee/akt/106072023131)).
3. **Resolution.** The shareholders approve the report and decide the distribution of profit ([Commercial Code § 168](https://www.riigiteataja.ee/akt/106072023131)). The resolution rests on the approved report and fixes the amount. From then on, each shareholder can demand payment ([Commercial Code § 157 and § 335](https://www.riigiteataja.ee/akt/106072023131)). A sole shareholder signs a written resolution with his name, his votes and the date, with no meeting ([Commercial Code § 173](https://www.riigiteataja.ee/akt/106072023131)).
4. **Limits.** Before the payment, the board checks the two tests in [How much can the company distribute?](#how-much)
5. **Filing.** The approved report, with the profit distribution proposal, goes to the Business Register within six months of the end of the financial year ([Commercial Code § 179](https://www.riigiteataja.ee/akt/106072023131); [RIK](https://www.rik.ee/en/e-business-register/annual-report)).
6. **Payment and tax.** The dividend is paid in money, or in other assets with the shareholder's consent ([Commercial Code § 157](https://www.riigiteataja.ee/akt/106072023131)). The tax arises on the payment ([Income Tax Act § 50](https://www.riigiteataja.ee/akt/129042026004)). See [When is the dividend declared on the TSD?](#tsd-and-tax)

Common mistakes: paying first and signing the resolution months later; a resolution whose amounts and dates do not match the books; paying out of the current year's profit before that year's report is approved.

## How much can the company distribute? {#how-much}

Two tests apply together. The dividend must come from the profit that the last approved report shows. After the payment, the net assets must not fall below the share capital plus the reserves that may not be distributed.

**Distributable profit.** The ceiling is the net profit of the last approved year plus the retained earnings of earlier years, minus the uncovered losses, as the approved report shows them ([Commercial Code § 157(1)](https://www.riigiteataja.ee/akt/106072023131)). Every dividend resolved since the balance sheet date of that report uses up part of the ceiling. Share capital, share premium and the legal reserve are not distributable ([Commercial Code § 155 and § 161](https://www.riigiteataja.ee/akt/106072023131)).

**Net assets.** The net assets (assets minus liabilities, that is equity) must not be, or become through the payment, less than the share capital plus the reserves that the law or the articles make undistributable ([Commercial Code § 157(3)](https://www.riigiteataja.ee/akt/106072023131)). If the articles provide for a legal reserve, it is at least 1/10 of the share capital. Until the reserve reaches that size, at least 1/20 of each year's net profit must go to it, which reduces what you can distribute ([Commercial Code § 160](https://www.riigiteataja.ee/akt/106072023131)).

**Count the tax too.** The income tax on the dividend also leaves the company. It is recognised as a liability and an expense when the dividend is declared ([Accounting Standards Board guidelines, annex 8, point 46](https://www.riigiteataja.ee/akt/124072026006)). The safe reading counts the dividend and its tax together in both tests.

**Example.** Share capital 2 500, no reserve in the articles, retained earnings 40 000 in the approved report. A net dividend of 31 200 costs 8 800 of tax (31 200 x 22/78), 40 000 in total. The retained earnings cover it, and the equity after the payment is 2 500, equal to the share capital. Anything more fails on the safe reading ([Income Tax Act § 4](https://www.riigiteataja.ee/akt/129042026004)). The [dividend tax calculator](/en/tools/dividend-tax-calculator) computes the tax.

**Further blocks.**

- If development costs are capitalised and not fully amortised, no profit may be distributed unless the distributable reserves and retained earnings at least equal the unamortised amount ([Commercial Code § 157(3.1)](https://www.riigiteataja.ee/akt/106072023131)).
- An OÜ founded without paying in its share capital may make no payment to shareholders, other than salary and fees, until all contributions are paid ([Commercial Code § 520.1](https://www.riigiteataja.ee/akt/106072023131)).
- The board must act with the care of a prudent businessperson ([Commercial Code § 187](https://www.riigiteataja.ee/akt/106072023131)). If losses since the balance sheet date have eaten the equity, do not pay even if the old numbers allow it. Once the company is insolvent, the board may not make a payment that a prudent businessperson would not make, and the board members must reimburse any such payment ([Commercial Code § 180(5.1)](https://www.riigiteataja.ee/akt/106072023131)).

## Can an OÜ pay an interim dividend during the year? {#interim-dividend}

No. The Commercial Code allows payments to shareholders only on the basis of an approved annual report ([Commercial Code § 157(1)](https://www.riigiteataja.ee/akt/106072023131)). The advance dividend rule of the Code is only for the public limited company (AS), and it applies after the year ends, not during it ([Commercial Code § 277](https://www.riigiteataja.ee/akt/106072023131)).

What an OÜ can do:

- **Pay at any time out of the last approved report.** Once the report for year N is approved, the shareholders may resolve a dividend in any month from the retained earnings shown there, within the two tests. A second dividend in the same year may use only what the first one left.
- **Pay between the year end and the approval of the next report.** The last approved report is still the basis. The payment then reduces what you can distribute under the next report, whose balance sheet does not show it yet.
- **Return capital.** Paid-in capital goes back to shareholders during the year only through a reduction of share capital, with its procedure to protect creditors. Share premium may only cover losses or fund a bonus issue ([Commercial Code § 155(2)](https://www.riigiteataja.ee/akt/106072023131)).

A mid-year payment that relies on the current year's unapproved profit is an [unlawful distribution](#unlawful-dividend), and it is still taxed on payment.

## Can a dividend be paid in instalments? {#instalments}

Yes. The resolution may fix the total and a schedule, or let the board pay in parts by a final date. Each instalment is taxed and declared for the month in which it is paid.

The resolution creates the company's debt to each shareholder ([Commercial Code § 157(4)](https://www.riigiteataja.ee/akt/106072023131)), and the law does not require one single payment. Good practice:

- adopt one resolution before the first payment, with the total per shareholder and the schedule or the final date;
- check the [two tests](#how-much) for the total, with its full tax, at the time of the resolution, and check again before a later instalment if the company made losses;
- book the full dividend and its tax when declared, then reduce the payable with each payment ([Accounting Standards Board guidelines, annex 8, point 46](https://www.riigiteataja.ee/akt/124072026006)).

The tax period is the calendar month, and the tax arises on payment ([Income Tax Act § 3 and § 50](https://www.riigiteataja.ee/akt/129042026004)). So each instalment goes on the TSD of its own month. Several payments to the same shareholder in one month go on one line of form INF 1 ([EMTA annex 7 guide](https://www.emta.ee/media/1787/download)). An unpaid remainder is not taxed until it is paid, set off or turned into a loan.

## Can shareholders get dividends that are not in proportion to their shares? {#disproportionate}

Only if the articles of association provide for it. By default, each shareholder gets a dividend in proportion to the nominal value of his share ([Commercial Code § 157(2)](https://www.riigiteataja.ee/akt/106072023131)). The articles may give a share or a shareholder special rights to profit ([Commercial Code § 154.1](https://www.riigiteataja.ee/akt/106072023131)).

So a different split needs two things:

1. a clause in the articles, adopted by at least 2/3 of the votes (or more if the articles say so) and in force once it is registered ([Commercial Code § 174 and § 175](https://www.riigiteataja.ee/akt/106072023131)); and
2. a profit distribution resolution that follows that clause.

To remove or change an existing special right, every holder of that right must consent, unless the articles say otherwise ([Commercial Code § 154.1(2)](https://www.riigiteataja.ee/akt/106072023131)).

A one-off resolution that ignores the articles breaks the rule of equal treatment ([Commercial Code § 154](https://www.riigiteataja.ee/akt/106072023131)). A shareholder who did not take part in the resolution, or whose objection was recorded, can challenge it in court within three months ([Commercial Code § 178](https://www.riigiteataja.ee/akt/106072023131)). A waiver is no way around this: a shareholder who [waives his dividend](#waiver) ends only his own claim, and the amount stays in the company.

The company pays the same 22/78 on the total paid, whatever the split ([Income Tax Act § 50](https://www.riigiteataja.ee/akt/129042026004)).

## Can a dividend be paid in kind or set off against a shareholder's debt? {#in-kind-and-set-off}

Yes, both, with limits. A dividend in kind needs the shareholder's consent and is taxed at the market value of the asset. A set-off against the shareholder's debt counts as a payment on the date of the set-off.

**In kind.** With the shareholder's consent, the company may pay the dividend in other assets, such as shares in a subsidiary, securities, a car or real estate ([Commercial Code § 157(5)](https://www.riigiteataja.ee/akt/106072023131)). Points to handle:

- The resolution names the asset, its value and the shareholder's consent.
- The tax point is the transfer of ownership. If the market value is higher than the profit distributed, the market value is declared, and the tax is 22/78 of it ([TSD regulation, annex 8](https://www.riigiteataja.ee/akt/120122025048); [EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)).
- Ownership passes in the form the law sets for the asset. A car or other movable passes on delivery with an agreement that ownership passes, or by the agreement alone if the shareholder already holds it ([Law of Property Act § 92](https://www.riigiteataja.ee/akt/128012026007)). Real estate needs a notarised contract and an entry in the land register ([Law of Property Act § 64.1 and § 120](https://www.riigiteataja.ee/akt/128012026007)). Shares in an Estonian OÜ need a notarised transfer, unless the share capital is at least 10 000 euros, fully paid, and the articles waived that form ([Commercial Code § 149 and § 150](https://www.riigiteataja.ee/akt/106072023131)).
- The value must pass the [two tests](#how-much).
- A VAT-registered company that transfers goods makes a supply, so check the VAT on it ([VAT Act § 4](https://www.riigiteataja.ee/akt/130122025021)).

**Set-off.** The shareholder's claim to the dividend and the company's money claim against him can be set off by a declaration to the other party, if the company's claim is due ([Law of Obligations Act § 197 and § 198](https://www.riigiteataja.ee/akt/120062026018)). EMTA treats a set-off as a payment, so it goes on annex 7 and INF 1 for that month ([EMTA annex 7 guide](https://www.emta.ee/media/1787/download)). Record it in a dated document signed by both sides.

Limits:

- A set-off cannot cover the company's claim to get back an unlawful distribution ([Commercial Code § 158(4)](https://www.riigiteataja.ee/akt/106072023131)).
- A loan from the company to a shareholder with more than 5 percent, or to a board member, is void, with a narrow group exception ([Commercial Code § 159](https://www.riigiteataja.ee/akt/106072023131)). A set-off does not repair such a loan. A loan to a shareholder can also be taxed as a hidden profit distribution ([Income Tax Act § 50.2](https://www.riigiteataja.ee/akt/129042026004)).

## Can a declared dividend stay in the company as a loan? {#dividend-as-loan}

Yes, but then it is taxed as paid. A declared dividend that simply stays unpaid is a debt of the company, and no tax arises yet. Turning it into a loan from the shareholder is a payment for tax purposes.

**Unpaid.** After the resolution, the company owes the dividend and books it as a liability ([Commercial Code § 157(4)](https://www.riigiteataja.ee/akt/106072023131)). The tax arises only on payment ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/akt/129042026004)). This does not lock in a tax rate: the rate of the month of payment applies. The limitation period of the claim is not settled: three years if it counts as a claim from a transaction, ten years if it counts as a claim from law ([General Part of the Civil Code Act § 146 and § 149](https://www.riigiteataja.ee/akt/131122024048)). Pay or acknowledge an old dividend in writing.

**Converted into a loan.** If the shareholder and the company agree that the dividend debt becomes a loan, EMTA treats it as two steps: the dividend is paid, and the shareholder lends the money back ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)). The dividend goes on annex 7 and INF 1 for the month of the conversion. The later repayment of the loan is not taxed again. With a sole shareholder, the agreement must be in writing or recorded at once in a document he signs ([Commercial Code § 177(2)](https://www.riigiteataja.ee/akt/106072023131)).

A loan from a shareholder to the company is allowed; the ban runs only the other way ([Commercial Code § 159](https://www.riigiteataja.ee/akt/106072023131)). Interest paid to a resident individual carries 22 percent withholding ([Income Tax Act § 4, § 17 and § 41](https://www.riigiteataja.ee/akt/129042026004)). Interest paid by an ordinary OÜ to a non-resident, such as an e-resident who lives abroad, is not taxed in Estonia ([Income Tax Act § 29(7)](https://www.riigiteataja.ee/akt/129042026004)). Interest to a related party above the market rate can be taxed at company level, unless income tax was withheld on it, as it is for a resident individual ([Income Tax Act § 50(4) and (5)](https://www.riigiteataja.ee/akt/129042026004)). In practice this applies to above-market interest to a non-resident lender.

## What happens if a dividend was paid unlawfully? {#unlawful-dividend}

The shareholder must return it, the board members who caused it are jointly liable with him, and creditors can claim the return when the company cannot pay them. The tax paid on it stays paid.

A resolution that breaks the dividend rules (no approved report, too much profit, too few net assets) breaches a rule that protects creditors, so it is void ([Commercial Code § 177.1](https://www.riigiteataja.ee/akt/106072023131)). The consequences ([Commercial Code § 158](https://www.riigiteataja.ee/akt/106072023131)):

- **Return.** The shareholder returns what he was not entitled to. No set-off is allowed against this claim.
- **Good faith.** If the shareholder did not know and should not have known, the return can be claimed only when the creditors need it. A sole shareholder who is also the board member will rarely be in good faith.
- **Creditors.** A creditor who cannot be paid can claim the return to the company. In bankruptcy, only the trustee can.
- **Limitation.** Five years from the payment.
- **Board.** The board members who caused the payment are jointly liable for the return, and liable for the damage ([Commercial Code § 158(6) and § 187](https://www.riigiteataja.ee/akt/106072023131)).

**Tax.** The payment is still a profit distribution, taxed and declared in the month of payment ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/akt/129042026004)). The Income Tax Act has no rule that refunds the tax when the dividend comes back ([Income Tax Act § 54(6)](https://www.riigiteataja.ee/akt/129042026004)).

**Fixing a paperwork error.** Confirmation by a new resolution cures only a resolution that could be challenged, not a void one ([Commercial Code § 177.1 and § 178(2)](https://www.riigiteataja.ee/akt/106072023131)). Once the report is approved, the shareholders can adopt a new, lawful resolution. But the money must really come back first, because the return claim cannot be set off against the new dividend. The new payment is taxed in its own month, so this route can cost the tax twice. Before you choose it, you can ask EMTA for a binding advance ruling on the planned steps ([Taxation Act § 91.1](https://www.riigiteataja.ee/akt/109072026040)).

## When is the dividend declared on the TSD and the tax paid? {#tsd-and-tax}

By the 10th of the month after the payment. The company files the TSD with annex 7 and form INF 1, and pays 22/78 of the net dividend to the Tax and Customs Board (EMTA). A company with no employees files a TSD only for the months in which it has something to declare, such as a dividend.

The tax period is the calendar month. The company files its return and pays the tax by the 10th of the next month ([Income Tax Act § 3 and § 54](https://www.riigiteataja.ee/akt/129042026004)). Form INF 1 lists the recipients and is due on the same day ([Income Tax Act § 56](https://www.riigiteataja.ee/akt/129042026004); [TSD regulation](https://www.riigiteataja.ee/akt/120122025048)). The [tax calendar](/en/tools/tax-calendar) shows the due dates.

How to fill it in ([TSD regulation, annex 8](https://www.riigiteataja.ee/akt/120122025048); [EMTA annex 7 guide](https://www.emta.ee/media/1787/download)):

- **code 7008**: the net dividend paid in the month from the company's own taxed profit;
- **code 7217**: the tax, 22/78, carried through code 7200 to TSD code 114;
- **INF 1 part I**: each recipient with the payout type DK, the personal or registry code, and the amount;
- a dividend paid out of tax-exempt dividends that a holding received goes on part II of annex 7 (codes 7310 and 7311) instead of code 7008; on INF 1, a payout from code 7311 to an individual has the payout type MDK.

**The rate.** The tax is 22 percent of the gross amount, which is 22/78 of the net dividend ([Income Tax Act § 4](https://www.riigiteataja.ee/akt/129042026004)). The lower 14/86 rate for regular dividends ended on 31.12.2024. See [corporate income tax on distributions](/en/guides/cit-distribution-tax) and [Estonian tax rates](/en/guides/estonian-tax-rates).

**Withholding.** No tax is withheld from the dividend itself. The one exception is 7 percent on a dividend to an individual paid out of exempt dividends whose profit was taxed at 14/86 before 2025 ([Income Tax Act § 61(68)](https://www.riigiteataja.ee/akt/129042026004)). For a non-resident with a residence certificate, a lower treaty rate can apply ([TSD regulation, annex 8](https://www.riigiteataja.ee/akt/120122025048)). A resident individual does not include the dividend in his taxable income ([Income Tax Act § 12(2)](https://www.riigiteataja.ee/akt/129042026004)).

**A sole shareholder with no employees.** File a TSD only for a month with something to declare: a salary, a board fee, a fringe benefit, a payment with withholding, a hidden profit distribution, or a dividend ([Income Tax Act § 41, § 50.2 and § 54](https://www.riigiteataja.ee/akt/129042026004)). If the shareholder takes no board fee, the dividend month may be the only TSD of the year. Pay the tax to the company's prepayment account in e-MTA.

## How do you correct a dividend declared wrongly on the TSD? {#correcting-the-tsd}

File a corrected TSD with annex 7 and INF 1 in e-MTA for the month concerned. If more tax is due, pay it with interest of 0.06 percent a day from the day after the original due date ([Taxation Act § 115 and § 117](https://www.riigiteataja.ee/akt/109072026040)).

A taxpayer who finds that a return understated the tax must tell EMTA without delay ([Taxation Act § 89](https://www.riigiteataja.ee/akt/109072026040)). The correction is a new TSD for the same period, marked "parandus" on code 120. A correction filed after the deadline gives its reason on code 121 ([TSD regulation, annex 1](https://www.riigiteataja.ee/akt/120122025048)). Correct annex 7 and INF 1 together, so their totals match.

Typical errors:

- **Wrong month**: the dividend went into the month of the resolution, not of the payment. Remove it and declare it in the month of payment.
- **Gross and net mixed up**: code 7008 is the net amount paid.
- **Wrong code**: an exempt dividend on 7008 instead of 7310, or the reverse.
- **Missing or wrong recipient** on INF 1.

Annex 7 carries some balances from month to month. If a correction changes one of them, you must correct every later month too, even months with no annex 7 ([EMTA annex 7 guide](https://www.emta.ee/media/1787/download)).

Money already on the prepayment account on the due date covers the tax, so no interest runs on that part ([Taxation Act § 105](https://www.riigiteataja.ee/akt/109072026040)). EMTA can assess tax within three years from the due date, or five years if the tax was left unpaid on purpose ([Taxation Act § 98](https://www.riigiteataja.ee/akt/109072026040)).

## Can shareholders waive a declared dividend? {#waiver}

Yes, before it is paid, but only with the consent of each shareholder whose claim ends. Nothing goes on annex 7, because nothing was paid. After the payment, the only way back is a return, which does not undo the tax.

A declared dividend is a claim of each shareholder against the company ([Commercial Code § 157(4)](https://www.riigiteataja.ee/akt/106072023131)). A claim ends by an agreement between the shareholder and the company ([Law of Obligations Act § 186](https://www.riigiteataja.ee/akt/120062026018)). So a majority resolution cannot take back a dividend that one shareholder has not agreed to give up. EMTA confirms that shareholders may waive a dividend with no payment, and then annex 7 is not filed ([EMTA annex 7 guide](https://www.emta.ee/media/1787/download); [Income Tax Act § 50(1)](https://www.riigiteataja.ee/akt/129042026004)).

Practical points:

- Put the waiver in writing, signed by the shareholder and the company. With a sole shareholder, it must be in writing or recorded at once in a document he signs ([Commercial Code § 177(2)](https://www.riigiteataja.ee/akt/106072023131)).
- In the books, reverse the payable to retained earnings, and reverse the income tax recognised at the declaration ([Accounting Standards Board guidelines, annex 8, point 46](https://www.riigiteataja.ee/akt/124072026006)).
- If the waiving shareholder is also a board member and the company has no supervisory board, the shareholders decide the transaction and name who represents the company. With several shareholders, the waiving shareholder does not vote ([Commercial Code § 168 and § 177](https://www.riigiteataja.ee/akt/106072023131)).
- A waiver by one shareholder ends only his own claim. The amount stays in the company and does not pass to the others.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/e-residency-address-contact-person

# e-Residency and your Estonian company: what it gives, the legal address and the contact person

> What Estonian e-Residency lets a foreign founder do and what it does not give, what happens when the card expires, when an OÜ needs a contact person, a legal address abroad or at a virtual office, how documents are served by e-mail, how to choose a service provider, and why e-Residency does not make you tax resident.

Law as of 30.09.2026. General information, not advice for your situation.

e-Residency is a state-issued digital identity for foreigners. It lets a founder run an Estonian company online from anywhere, but it is not a residence permit, a visa or a tax status. This guide covers what it does, the company's legal address and contact person, how official documents reach the company, and what to check in a service provider.

**In short**

- e-Residency gives a qualified electronic signature and online access. It gives no right to live or work in Estonia and no tax residency.
- If the card expires, the company is not affected, but the holder can no longer sign digitally with it.
- An OÜ needs a contact person only when its address in the Business Register is abroad, and only a listed professional may act as one.
- The company e-mail address in the register is a service address: a court document sent there is deemed served after five working days.
- An address or contact person provider needs a licence, and has no right to represent the company.
- The OÜ is an Estonian tax resident. The owner abroad is not, and the country where he manages it may also tax the company.

## What e-Residency gives and what it does not

The e-Resident's digital ID is a digital document for a foreigner without an Estonian ID card or residence permit card, issued to allow the use of e-services ([Identity Documents Act § 20⁵](https://www.riigiteataja.ee/en/akt/529062026006)). It is used only electronically, to prove identity online ([§ 3(3)](https://www.riigiteataja.ee/en/akt/529062026006)), and is valid for up to five years ([§ 20³](https://www.riigiteataja.ee/en/akt/529062026006)).

**What it enables:**

- A **qualified electronic signature** ([Electronic Identification and Trust Services Act § 24](https://www.riigiteataja.ee/en/akt/530122025007)). It has the effect of a handwritten signature and is recognised as qualified in every EU state ([eIDAS art 25(2)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02014R0910-20241018)).
- **Business Register filings.** Register applications must be notarised or digitally signed ([Commercial Register Act § 40(1)](https://www.riigiteataja.ee/en/akt/518032025010)). So an e-Resident can found an OÜ online, change the board or the address, and file the annual report, without a notary.
- **Access to e-MTA** for tax returns, and to other e-services, subject to each provider's rules. See [e-Residency's guide to starting a company](https://www.e-resident.gov.ee/start-a-company/).

**What it does not give:**

- **No guaranteed service.** Any service provider, banks included, may refuse or restrict service to an e-Resident, ask for more documents, or require a personal visit ([Identity Documents Act § 20¹⁰](https://www.riigiteataja.ee/en/akt/529062026006)). A bank account is never guaranteed.
- **No right to stay.** A non-EU citizen needs a visa, a visa-free right or a residence permit to enter and stay ([Aliens Act § 43](https://www.riigiteataja.ee/en/akt/501092026001)). A foreigner on any lawful temporary stay may manage an Estonian company during that stay ([§ 105(3)](https://www.riigiteataja.ee/en/akt/501092026001)). Living in Estonia needs a residence permit ([§ 117, § 118](https://www.riigiteataja.ee/en/akt/501092026001)).
- **No tax residency.** That follows the Income Tax Act, not e-Residency (see [e-Residency and tax residency](#e-residency-and-tax-residency)).

The application fee is 150 euros ([State Fees Act § 272](https://www.riigiteataja.ee/en/akt/520072026013)), and the ID is collected in person ([Identity Documents Act § 20¹²](https://www.riigiteataja.ee/en/akt/529062026006)).

## When the card expires or is revoked

The company is not affected. It keeps existing, the owner stays a shareholder, and the board member stays in the register. What stops is the person's ability to log in and sign with the card.

- The certificates are valid as long as the document, at most five years ([Identity Documents Act § 20², § 20³](https://www.riigiteataja.ee/en/akt/529062026006)). Renewal is a new application with the full fee, so apply early.
- The Police and Border Guard Board may revoke the ID, for example for use against its purpose, and a revoked document is never restored ([§ 20⁶, § 13](https://www.riigiteataja.ee/en/akt/529062026006)).

Until a new card arrives, the person signs in another qualified way, or on paper before a notary (abroad, with an apostille or legalisation) ([Commercial Register Act § 40(1)](https://www.riigiteataja.ee/en/akt/518032025010)). If no board member can act, the shareholders can appoint another one; the shareholder decision itself must then be digitally signed or notarised ([Commercial Code § 184](https://www.riigiteataja.ee/en/akt/527022024004)).

Plan for continuity: give an accountant his own e-MTA access before the card lapses, and keep a second signer. Missing the annual report deadline because nobody can sign can lead to a fine and deletion from the register ([Commercial Register Act § 57, § 61](https://www.riigiteataja.ee/en/akt/518032025010)). The renewal process is described by [e-Residency](https://www.e-resident.gov.ee/renewal-of-digital-id-card/).

## The contact person

A contact person is **mandatory when the company's address in the Business Register is abroad** ([Commercial Register Act § 24(2)](https://www.riigiteataja.ee/en/akt/518032025010)). Since 01.02.2023 the trigger is the company's own address, not where the board members live. An OÜ with an Estonian address and a board abroad needs no contact person. Check an older company's card: where it showed only the board's address, that address became the company's address under the 2023 transition rule ([Commercial Register Act § 68(2)-(3)](https://www.riigiteataja.ee/en/akt/518032025010)), so a board address abroad may now be the company's address and call for a contact person.

In the mandatory case only these may act ([§ 24(4)](https://www.riigiteataja.ee/en/akt/518032025010)):

- a notary;
- an attorney (advokaat) or an attorney's office;
- a sworn auditor or an audit firm;
- a tax representative of a non-resident;
- a trust and company service provider ([Money Laundering and Terrorist Financing Prevention Act § 8](https://www.riigiteataja.ee/en/akt/520072026005)), which in most cases needs a licence of the Financial Intelligence Unit ([§ 70](https://www.riigiteataja.ee/en/akt/520072026005)).

A friend or a relative cannot be the mandatory contact person.

The filing gives the contact person's name and code, an Estonian address and an e-mail address for service, the person's signed consent, and the end date of the service ([Commercial Register Act § 24(5)-(6)](https://www.riigiteataja.ee/en/akt/518032025010)). Delivery to the contact person counts as delivery to the company ([§ 24(7)](https://www.riigiteataja.ee/en/akt/518032025010)). The contact person has no power to manage or sign for the company.

A company with a foreign address and no contact person can be dissolved or deleted from the register after a deadline ([§ 58, § 62](https://www.riigiteataja.ee/en/akt/518032025010)). Entering a new contact person costs a 25 euro state fee ([State Fees Act § 63](https://www.riigiteataja.ee/en/akt/520072026013)).

A board member needs no Estonian residence at all ([Commercial Code § 180](https://www.riigiteataja.ee/en/akt/527022024004)), and a liquidator may also live abroad ([§ 206](https://www.riigiteataja.ee/en/akt/527022024004)).

## The legal address

The **seat** (asukoht) of an OÜ is always in Estonia, as fixed in its articles ([General Part of the Civil Code Act § 29](https://www.riigiteataja.ee/en/akt/523012025003)). The **address** on the registry card can be:

- **in Estonia**: the owner's office or home, or a legal address service. No contact person is needed;
- **abroad**: allowed, but a qualified contact person is then mandatory, and the contact person's Estonian address is treated as the company's address for service ([Commercial Register Act § 24(7)](https://www.riigiteataja.ee/en/akt/518032025010)).

**A virtual office is lawful** if it is a real address where mail is received. Its provider is a trust and company service provider and needs a licence of the Financial Intelligence Unit, unless an exemption applies, for example a service within the same group ([Money Laundering and Terrorist Financing Prevention Act § 8, § 70](https://www.riigiteataja.ee/en/akt/520072026005)). Check the licence in the Register of Economic Activities.

What the address means in practice:

- The Tax and Customs Board sends paper documents there; a simple letter is deemed served five days after dispatch in Estonia ([Taxation Act § 53¹](https://www.riigiteataja.ee/en/akt/511082026003)).
- If letters return or e-mails bounce, the registrar can publish a note on contact difficulties, which banks and partners see ([Commercial Register Act § 55](https://www.riigiteataja.ee/en/akt/518032025010)).
- A move within the same municipality is free. A move to another municipality changes the seat, which is in the articles: it needs a shareholder resolution and costs 25 euros ([Commercial Code § 175](https://www.riigiteataja.ee/en/akt/527022024004); [State Fees Act § 23, § 63](https://www.riigiteataja.ee/en/akt/520072026013)).

An address alone proves no business in Estonia. To register for VAT, the company must show that it carries on or starts business in Estonia ([VAT Act § 20(4¹)](https://www.riigiteataja.ee/en/akt/530122025010)).

## When the provider ends the service

- **The contact person term.** A contact person is registered with an end date, and the data drop out of the register automatically on that date ([Commercial Register Act § 24(6)](https://www.riigiteataja.ee/en/akt/518032025010), [§ 54](https://www.riigiteataja.ee/en/akt/518032025010)). Extend it before the end date. Once it has lapsed, a new entry needs a fresh consent and the 25 euro fee.
- **The address.** An address provider cannot change the company's address itself; the board files the new address.
- **The gap.** A company with a foreign address and no contact person gets a deletion warning with a deadline ([§ 62](https://www.riigiteataja.ee/en/akt/518032025010)).

Diarise the end date, agree a notice period and a mail handover, and file the new address or contact person before the old one ends.

## The company e-mail and service of documents

Every company must have an e-mail address on its registry card ([Commercial Register Act § 12](https://www.riigiteataja.ee/en/akt/518032025010); [Commercial Code § 145](https://www.riigiteataja.ee/en/akt/527022024004)). Courts, including the registry department, use it to serve documents ([Code of Civil Procedure § 311¹](https://www.riigiteataja.ee/akt/120062026021)):

1. The court uploads the document to the e-File system and sends a notice to the registered e-mail.
2. The document is served when someone opens it in the system.
3. If that is not possible, the court sends the document to the registry card e-mail, and it is **deemed served five working days after sending**, with no confirmation needed.

The **Tax and Customs Board** serves through e-MTA when the company uses it and gave an e-mail or phone number. A document not opened within five working days is also sent by post ([Taxation Act § 54](https://www.riigiteataja.ee/en/akt/511082026003)).

**An unread mailbox stops no time limit.** A payment order proposal must be answered within 15 days of service (30 days if served abroad), otherwise the court issues a payment order that is enforceable at once ([Code of Civil Procedure § 485, § 489](https://www.riigiteataja.ee/akt/120062026021)). A tax decision can be challenged by an objection within 30 days, but the objection does not suspend it, so the tax is still due on the payment date. Once that date has passed, the Board may enforce after an order to pay ([Taxation Act § 128, § 138, § 146](https://www.riigiteataja.ee/en/akt/511082026003)).

Use a role address, for example legal@, forwarded to at least two people. Changing the e-mail address in the register is free ([State Fees Act § 23](https://www.riigiteataja.ee/en/akt/520072026013)).

## Choosing a service provider

Before you sign:

1. **Licence.** Address and contact person services are trust and company services and need a licence of the Financial Intelligence Unit, unless an exemption applies ([Money Laundering and Terrorist Financing Prevention Act § 8, § 70](https://www.riigiteataja.ee/en/akt/520072026005)). A mandatory contact person must also be one of the persons listed in the Commercial Register Act.
2. **Scope.** Address only, or address and contact person; how fast mail is forwarded; whether court and tax notices are watched.
3. **Term and exit.** The registered contact person term should match the contract. Agree a notice period and who files the change.
4. **Price.** The annual fee, and which state fees are passed on.

**Who stays in control:**

- The company is represented by its board members ([Commercial Code § 180, § 181](https://www.riigiteataja.ee/en/akt/527022024004)). A provider is not an organ of the company.
- The bank account is operated by the persons the board authorises with the bank. Give a provider no signing rights unless you mean to.
- A provider may prepare register filings, but a board member signs them. A power of attorney to sign must itself be notarised or digitally signed ([Commercial Register Act § 40](https://www.riigiteataja.ee/en/akt/518032025010)).
- The accounting records belong to the company, which keeps them for seven years ([Accounting Act § 12](https://www.riigiteataja.ee/en/akt/510072025005)). Put machine-readable exports in the contract.

## e-Residency and tax residency

**e-Residency does not make the owner tax resident in Estonia.** A person is resident only if his place of residence is in Estonia, or he stays in Estonia at least 183 days in 12 consecutive months ([Income Tax Act § 6(1)](https://www.riigiteataja.ee/en/akt/508052026001)). An e-Resident abroad is a non-resident, taxed in Estonia only on Estonian-source income ([§ 6(3)](https://www.riigiteataja.ee/en/akt/508052026001)). The [Tax and Customs Board](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency) says the same.

What stays taxable in Estonia for a non-resident owner:

- **A board member fee** paid by the Estonian company is Estonian-source income wherever the work is done ([Income Tax Act § 29](https://www.riigiteataja.ee/en/akt/508052026001)). The company withholds 22 percent income tax ([Income Tax Act § 40, § 43](https://www.riigiteataja.ee/en/akt/508052026001)) and pays 33 percent social tax on it ([Social Tax Act § 2(1)](https://www.riigiteataja.ee/en/akt/525052026001)), unless the member proves coverage by another state's social security, for example with an A1 certificate ([Regulation (EC) No 883/2004, art 11-13](https://eur-lex.europa.eu/eli/reg/2004/883/oj); [Social Tax Act § 3](https://www.riigiteataja.ee/en/akt/525052026001)).
- **Dividends.** The company pays the corporate income tax on distribution ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001)); no further Estonian tax is withheld on an ordinary dividend to an individual. The owner's home country usually taxes it.

**The company.** An OÜ founded under Estonian law is an Estonian tax resident ([Income Tax Act § 6(2)](https://www.riigiteataja.ee/en/akt/508052026001)). But when its only director works from another country, that country may treat the company as having a permanent establishment or its place of management there, and tax its profits. That depends on the other country's law and on the tax treaty, which prevails over the Estonian Act ([§ 6(5)](https://www.riigiteataja.ee/en/akt/508052026001)). This is the main tax risk of a one-person e-Resident company. See [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/e-residency-address-contact-person/become-an-e-resident

# How to become an e-resident of Estonia: who can apply, the fee, the pick-up and the timeline

> Apply for Estonian e-Residency yourself: what it gives and what it does not, who can apply and which citizenships are restricted, the online application, the 150 euro state fee, the 30 day review, picking up the card in person, and how long it all takes.

Law as of 14.10.2026. General information, not advice for your situation.

e-Residency is a digital ID that Estonia gives to people who do not live there. With the e-Residency card you can found and run an Estonian company (OÜ) online, from anywhere. You apply yourself, online, and pay a state fee of 150 euros. No agent is needed: in fact, applications through an agent are refused.

The Estonian Police and Border Guard Board (the police authority that also issues ID cards) handles the application. We call it "the police" below.

**In short**

- Apply online at [eresident.politsei.ee](https://eresident.politsei.ee/). It takes 30 to 60 minutes.
- Pay 150 euros by card. You do not get it back if you are refused.
- You get a decision within about 30 days.
- You collect the card in person, at an Estonian embassy or a police office in Estonia.
- Most people have the card 2 to 4 months after applying.

## What it gives, and what it does not {#what-it-gives}

With the card you can log in to Estonian e-services and sign documents digitally. Above all, you can [register an Estonian OÜ company online](/en/guides/founding-an-ou/register-an-ou-online) and run it.

It does **not** make you a citizen or a tax resident of Estonia. It is not a visa and not a travel document, and it gives no right to live in Estonia or the EU. It does not guarantee a bank account. You pay tax where you live and work: see [founder residency](/en/guides/founder-residency-pe-cfc).

## Who can apply {#who-can-apply}

Almost anyone with a clear, lawful purpose who is not already an Estonian citizen or resident. You must apply yourself.

Since 01.10.2025 some citizenships are restricted ([police: restrictions](https://www.politsei.ee/en/instructions/e-resident-s-digital-id/citizenship-based-application-restrictions)):

- **Afghanistan, Burkina Faso, DR Congo, Iran, Mali, Nigeria, North Korea, South Sudan, Syria, Yemen:** only with an exception, for example three years of residence in Europe or a real business in Estonia.
- **Russia and Belarus:** only with an earlier e-Residency card and a real business in Estonia.

The police check your background: criminal record, visa refusals and entry bans. They may ask about your business, look at public social media, or call you by video.

## The application

Open [eresident.politsei.ee](https://eresident.politsei.ee/) and choose **First-time applicant**.

![The start page of the e-Residency application of the Police and Border Guard Board, with the First-time applicant and Renewal applicant buttons](/content/guides/become-an-e-resident/02-application-portal.webp)

You log in with your e-mail address and a one-time link, with no password.

![The login page of the application: enter your e-mail address, then Access with email](/content/guides/become-an-e-resident/05-login.webp)

You need:

- **Your passport or EU ID card**, valid for at least two more months.
- **A recent photo**: colour, under six months old, a .jpg of 1 to 5 MB and at least 1300 x 1600 pixels ([photo rules](https://eresident.politsei.ee/photo-requirements)).
- **A short motivation**: how you will use e-Residency.
- **A CV.**

Pick an e-mail address you will keep: it cannot be changed later. The form asks detailed questions about your companies, bank accounts, crypto, criminal record and past travel bans. Answer everything truthfully. You also choose where you will collect the card; changing it later costs extra.

## The fee {#the-fee}

![The official steps on e-resident.gov.ee: choose a pick-up location, prepare documents, fill in the application and pay the 150 euro fee online in about 30 minutes](/content/guides/become-an-e-resident/01-apply-and-fee.webp)

**150 euros**, paid by Visa or Mastercard in the application form. Someone else may pay for you. It is not refunded if you are refused. There is no yearly fee ([costs and fees](https://learn.e-resident.gov.ee/hc/en-us/articles/360000625118-Costs-fees)).

## Picking up the card

![The official timeline on e-resident.gov.ee: identity check 30 days, card delivery 2 to 5 weeks](/content/guides/become-an-e-resident/03-review-and-delivery.webp)

The police decide within 30 days (sometimes longer if they need more information). You then get an e-mail when the card reaches your pick-up point, usually 2 to 5 weeks later. You can collect it at:

- a police office in Tallinn, Tartu, Pärnu or Narva;
- one of 39 Estonian embassies;
- one of 12 mobile pick-up points, such as Bangkok, Dubai or São Paulo, which open only a few times a year.

![The police offices in Estonia where you can collect the card: Tallinn Tammsaare, Tartu, Pärnu and Narva](/content/guides/become-an-e-resident/04-pick-up.webp)

Go in person with the passport or ID card you applied with. Your fingerprints are taken there. Nobody else can collect it for you, and it is never posted. Collect it soon: an uncollected card is destroyed after six months ([pick-up locations](https://www.politsei.ee/en/instructions/e-resident-s-digital-id/pick-up-locations)).

## What you get

- **The card**, valid for 5 years, with your Estonian personal code.
- **A USB card reader.**
- **PIN codes**: PIN1 to log in, PIN2 to sign.

Install the free ID software from [id.ee](https://www.id.ee/en/article/install-id-software/), and the card works within 24 hours. You can also set up **Smart-ID** on your phone. Mobile-ID is not available to e-residents.

## How long it takes {#how-long-it-takes}

| Stage                              | Time             |
| ---------------------------------- | ---------------- |
| Fill in the form                   | 30 to 60 minutes |
| Police review                      | About 30 days    |
| Card travels to your pick-up point | 2 to 5 weeks     |

In total, about 6 to 8 weeks until you can collect the card, and 2 to 4 months for most people. A mobile pick-up point can add more.

## Renewal

The card cannot be extended. Before it expires, apply again, pay 150 euros again, and collect the new card in person. Start two to three months early. Keep your company's annual reports and tax returns up to date: the police can refuse a renewal if your company has not met its duties.

## Next step

With your card, [register an Estonian OÜ company online](/en/guides/founding-an-ou/register-an-ou-online) in about an hour.

---

Source: /en/guides/estonian-tax-rates

# Estonian tax rates 2024 to 2026

> Every Estonian business tax rate on one page, by year: corporate and personal income tax, basic exemption, social tax, unemployment insurance, pension, VAT.

Law as of 30.09.2026. General information, not advice for your situation.

This page lists the main Estonian tax rates for a company and its people, for 2024, 2025 and 2026. Each rate links to the act that sets it. Estonia has one income tax rate for companies and for individuals, and a company pays it only when it distributes profit. Payroll adds social tax, unemployment insurance and the funded pension.

## In short

- [Corporate income tax](#corporate-income-tax): 22/78 of a net distribution from 01.01.2025. It was 20/80 before. Profit that stays in the company is not taxed.
- [Personal income tax](#personal-income-tax): 22% in 2025 and 2026, 20% in 2024.
- [Basic exemption](#basic-exemption): 700 EUR a month (8 400 EUR a year) at every income level from 01.01.2026.
- [Social tax](#social-tax): 33%, paid by the employer, on at least 886 EUR a month in 2026.
- [Unemployment insurance](#unemployment-insurance): 1.6% from the employee and 0.8% from the employer.
- [Funded pension](#funded-pension): 2%, or 4% or 6% by the person's choice.
- [VAT](#vat): 24% from 01.07.2025, with reduced rates of 13% and 9%.

| Tax                                           | 2024                                 | 2025                                 | 2026                    |
| --------------------------------------------- | ------------------------------------ | ------------------------------------ | ----------------------- |
| Corporate income tax on a distribution        | 20/80; 14/86 on regular dividends    | 22/78                                | 22/78                   |
| Personal income tax                           | 20%                                  | 22%                                  | 22%                     |
| Basic exemption, per month                    | Up to 654 EUR, less at higher income | Up to 654 EUR, less at higher income | 700 EUR at every income |
| Social tax                                    | 33%                                  | 33%                                  | 33%                     |
| Minimum monthly social tax base               | 725 EUR                              | 820 EUR                              | 886 EUR                 |
| Unemployment insurance, employee and employer | 1.6% and 0.8%                        | 1.6% and 0.8%                        | 1.6% and 0.8%           |
| Funded pension (II pillar)                    | 2%                                   | 2%, 4% or 6%                         | 2%, 4% or 6%            |
| VAT, standard rate                            | 22%                                  | 22% to 30.06.2025, then 24%          | 24%                     |

## Corporate income tax

A resident company pays income tax only when it distributes profit: a dividend, another payout to the owners, or one of the other taxable objects such as a fringe benefit or a gift. Profit that the company keeps is not taxed, and no annual corporate tax return on the accounting profit exists ([Income Tax Act § 50](https://www.riigiteataja.ee/akt/129042026004)).

- **From 01.01.2025:** the rate is 22%. The tax is 22/78 of the net amount paid out ([Income Tax Act § 4 (1) and (1^1)](https://www.riigiteataja.ee/akt/129042026004)). On a net dividend of 7 800 EUR, the company pays 2 200 EUR of tax.
- **Until 31.12.2024:** the rate was 20%, so the tax was 20/80 of the net amount.
- **14/86 on regular dividends, 2019 to 2024:** a company could pay "regular" dividends, up to the average of the dividends it had taxed in the 3 previous years, at 14/86. On such a dividend to an individual, the company withheld a further 7%. Both rules ended for distributions made from 01.01.2025 ([Tax and Customs Board: dividends](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)).
- **No tax is withheld from a dividend today,** whoever receives it. One exception remains: a company that passes on to an individual a dividend whose profit was taxed at 14/86 before 2025 withholds 7% ([Income Tax Act § 61 (68)](https://www.riigiteataja.ee/akt/129042026004)).
- **No 2% security tax on profit.** The Security Tax Act planned a 2% tax on annual profit. It was repealed before it took effect, so no company pays it ([repealing act, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).

The company pays the same 22/78 on a fringe benefit, a gift and a non-business expense. On a fringe benefit it also pays 33% social tax on the benefit plus the income tax ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004); [Social Tax Act § 2 (1) p 7](https://www.riigiteataja.ee/akt/121052026019)). The company declares all of these on the monthly TSD return and pays by the 10th day of the next month.

See [corporate income tax on distributions](/en/guides/cit-distribution-tax) and the [dividend tax calculator](/en/tools/dividend-tax-calculator).

## Personal income tax

The income tax rate for an individual is the same as for a company: 22% in 2025 and 2026, and 20% in 2024 ([Income Tax Act § 4 (1)](https://www.riigiteataja.ee/akt/129042026004)). A planned rise to 24% was cancelled ([act of 03.12.2025, RT I, 18.12.2025, 3](https://www.riigiteataja.ee/akt/118122025003)).

The employer withholds the tax from a salary or a board member fee. The order of the calculation is: the gross pay, minus the employee's unemployment insurance, minus the funded pension, minus the basic exemption the person has claimed, then 22% ([Income Tax Act § 42](https://www.riigiteataja.ee/akt/129042026004)). The [salary calculator](/en/tools/salary-calculator) does this for you.

## Basic exemption

From 01.01.2026 the basic exemption (_maksuvaba tulu_) is 8 400 EUR a year, or 700 EUR a month, at every income level ([Income Tax Act § 23 (1)](https://www.riigiteataja.ee/akt/129042026004); [Tax and Customs Board: tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026)).

- **2024 and 2025:** up to 7 848 EUR a year, or 654 EUR a month. The exemption became smaller as the annual income grew above 14 400 EUR, and it was zero for an annual income above 25 200 EUR ([Income Tax Act § 23, version of 2023](https://www.riigiteataja.ee/akt/130062023081); [Tax and Customs Board: tax rates](https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad); [Tax and Customs Board: tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026)).
- **Pension age:** in 2024, 2025 and 2026 a person at pension age has 9 312 EUR a year, or 776 EUR a month ([Income Tax Act § 23^5 (1)](https://www.riigiteataja.ee/akt/129042026004); [Tax and Customs Board: tax rates](https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad)).

An employer deducts the exemption only when the person has given a written application. A person with several payers applies to one payer only ([Income Tax Act § 42 (1) and (2)](https://www.riigiteataja.ee/akt/129042026004)).

## Social tax

The employer pays social tax at 33% of the salary or the board member fee, by the 10th day of the next month ([Social Tax Act § 7 (1) and § 9](https://www.riigiteataja.ee/akt/121052026019)). The rate was the same in 2024 and 2025 ([Tax and Customs Board: tax rates](https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad)). The employee pays no social tax from the salary.

For an employee, the tax is due on at least a minimum monthly base, even when the salary is lower ([Social Tax Act § 2 (2)](https://www.riigiteataja.ee/akt/121052026019)). The State Budget Act sets the base for each year. It cannot be lower than the minimum wage in force on 1 July of the previous year ([Social Tax Act § 2^1](https://www.riigiteataja.ee/akt/121052026019)).

| Year | Minimum monthly base | Minimum social tax a month |
| ---- | -------------------- | -------------------------- |
| 2024 | 725 EUR              | 239.25 EUR                 |
| 2025 | 820 EUR              | 270.60 EUR                 |
| 2026 | 886 EUR              | 292.38 EUR                 |

The 2026 base is in the [2026 State Budget Act § 2 (6)](https://www.riigiteataja.ee/akt/118122025022). The minimum wage rose to 946 EUR on 01.04.2026 ([Government regulation nr 36](https://www.riigiteataja.ee/akt/124032026005)), but that does not change the 2026 base. A board member fee has no minimum base.

## Unemployment insurance

The unemployment insurance premium is 1.6%, withheld from the employee, and 0.8%, paid by the employer. The Government sets the rates by regulation for four years ahead ([Unemployment Insurance Act § 41](https://www.riigiteataja.ee/akt/121052026021)). The rates were the same in 2024 ([regulation nr 88 of 29.09.2023](https://www.riigiteataja.ee/akt/103102023019)), 2025 ([regulation nr 59 of 19.09.2024](https://www.riigiteataja.ee/akt/124092024004)) and 2026 ([regulation nr 78 of 25.09.2025](https://www.riigiteataja.ee/akt/130092025003)), and regulation nr 87 of 18.09.2026 keeps them for 2027 to 2030 ([regulation nr 87](https://www.riigiteataja.ee/akt/123092026008)). See also the [Tax and Customs Board: unemployment insurance](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/tootuskindlustusmakse) page.

The employer pays both parts by the 10th day of the next month. The employee part stops at retirement age ([Unemployment Insurance Act § 40 to § 42](https://www.riigiteataja.ee/akt/121052026021)). A board member fee carries no unemployment insurance.

## Funded pension

The employer withholds the funded pension payment (II pillar) at 2% of the gross pay, or at 4% or 6% when the person has chosen that rate, and pays it by the 10th day of the next month ([Funded Pensions Act § 9 and § 11](https://www.riigiteataja.ee/akt/103122024016)). The 4% and 6% rates apply from 01.01.2025. A new choice made by 30 November applies from the next 1 January.

## VAT

The standard VAT rate is 24% for a supply whose tax point is on or after 01.07.2025. It was 22% from 01.01.2024 to 30.06.2025 ([VAT Act § 15 (1)](https://www.riigiteataja.ee/akt/130122025021)). Accommodation is taxed at 13% and books, medicines and press publications at 9%. Exports and intra-Community supplies of goods are taxed at 0%.

The [Estonian VAT rates](/en/guides/estonian-vat-rates) page has every rate, its dates and what it applies to. The [VAT calculator](/en/tools/vat-calculator) adds or removes VAT at each rate.

## Motor vehicle tax

Estonia has an annual motor vehicle tax and a registration fee from 01.01.2025 ([Motor Vehicle Tax Act](https://www.riigiteataja.ee/akt/114112025027)). The owner on 1 January owes the tax for the year. The amount depends on the vehicle's CO2 emissions, mass and age, so there is no single rate.

See [the motor vehicle tax of a company car](/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax) and the [car tax calculator](/en/tools/car-tax-calculator).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/estonian-vat-rates

# Estonian VAT rates

> The Estonian VAT rates: 24% standard, 13% accommodation, 9% books, medicines and press, 0% exports, with their dates since 2024 and what each applies to.

Law as of 30.09.2026. General information, not advice for your situation.

Estonia has a standard VAT rate of 24% and reduced rates of 13% and 9%. Exports and supplies of goods to VAT-registered buyers in other EU countries are taxed at 0%. The rate of a supply is the rate in force at its tax point, not at the date of the invoice. This page lists each rate, its dates, and what it applies to.

## In short

- [The current VAT rates](#the-current-vat-rates): 24% standard, 13% accommodation, 9% books, medicines and press, 0% exports and intra-Community supplies.
- [Rate history since 2024](#rate-history-since-2024): the standard rate was 20% until 31.12.2023, 22% from 01.01.2024, and 24% from 01.07.2025.
- [Which rate applies to a supply](#which-rate-applies-to-a-supply): the rate at the tax point, the earliest of delivery and payment.
- [Exempt is not the same as 0%](#exempt-is-not-the-same-as-0): an exempt supply gives no right to deduct input VAT.
- [No reduced rate for food or restaurants](#no-reduced-rate-for-food-or-restaurants): food, catering and passenger transport are at 24%.

## The current VAT rates

| Rate | Applies to                                                                                                                  | Legal basis                                                              |
| ---- | --------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------ |
| 24%  | Every supply that has no other rate (the standard rate)                                                                     | [VAT Act § 15 (1)](https://www.riigiteataja.ee/akt/130122025021)         |
| 13%  | Accommodation, or accommodation with breakfast                                                                              | [VAT Act § 15 (1^1)](https://www.riigiteataja.ee/akt/130122025021)       |
| 9%   | Books and study literature, medicines and listed medical goods, press publications                                          | [VAT Act § 15 (2)](https://www.riigiteataja.ee/akt/130122025021)         |
| 0%   | Exports, intra-Community supplies of goods, services with a place of supply outside Estonia, and the other cases of the Act | [VAT Act § 15 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021) |

The Tax and Customs Board confirms these rates for 2026 ([tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026)). Only a VAT-registered company charges VAT; see [VAT registration](/en/guides/vat-registration). The [VAT calculator](/en/tools/vat-calculator) adds or removes VAT at each rate.

## Rate history since 2024

| Rate               | Until 31.12.2023 | 01.01.2024 to 31.12.2024 | 01.01.2025 to 30.06.2025 | From 01.07.2025 |
| ------------------ | ---------------- | ------------------------ | ------------------------ | --------------- |
| Standard           | 20%              | 22%                      | 22%                      | 24%             |
| Accommodation      | 9%               | 9%                       | 13%                      | 13%             |
| Press publications | 5%               | 5%                       | 9%                       | 9%              |
| Books, medicines   | 9%               | 9%                       | 9%                       | 9%              |

- **Standard rate.** 20% until 31.12.2023, 22% from 01.01.2024 to 30.06.2025, and 24% from 01.07.2025 ([VAT Act § 15 (1)](https://www.riigiteataja.ee/akt/130122025021)). The 24% rate came with the Security Tax Act, which also planned a return to 22% in 2029. That act was repealed on 18.07.2025, before the return took effect, so 24% stays with no end date ([repealing act, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).
- **Accommodation.** 9% until 31.12.2024, then 13% from 01.01.2025 ([VAT Act § 15 (1^1)](https://www.riigiteataja.ee/akt/130122025021)).
- **Press publications.** 5% from 01.08.2022 to 31.12.2024, then 9% from 01.01.2025 ([VAT Act § 15 (2) p 5](https://www.riigiteataja.ee/akt/130122025021)).

A company on the cash basis may still use 5% for press and 9% for accommodation until 31.12.2026, when it invoiced and made the supply before 01.01.2025 ([VAT Act § 46 (26) and (27)](https://www.riigiteataja.ee/akt/130122025021)). Two transitional rules that kept 20% after 2023 ended on 30.06.2025 ([VAT Act § 46 (24) and (25)](https://www.riigiteataja.ee/akt/130122025021)).

## Which rate applies to a supply

The rate is the rate in force at the tax point of the supply. The tax point is the earliest of these: the delivery of the goods or the performance of the service, or the receipt of a full or partial payment ([VAT Act § 11](https://www.riigiteataja.ee/akt/130122025021)). The date of the invoice alone does not decide the rate.

The Tax and Customs Board gives these examples for the change from 22% to 24% on 01.07.2025 ([Tax and Customs Board: VAT](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)):

- The whole price paid in June 2025, the goods delivered in July 2025: 22% on the whole supply.
- A partial prepayment in June 2025, the delivery and the rest of the payment in August 2025: 22% on the prepayment, 24% on the rest.
- An invoice issued in June 2025, the goods delivered and paid in August 2025: 24%, and the invoice must show 24%.
- A service from 01.06.2025 to 31.07.2025, invoiced once with no prepayment: 24% on the whole service. Invoiced per month: June at 22%, July at 24%.

A credit note or a bad debt adjustment uses the rate of the original supply. A credit note in July 2025 for a sale of May 2025 is at 22% ([VAT Act § 29 (13)](https://www.riigiteataja.ee/akt/130122025021); [Tax and Customs Board: VAT](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)).

## The 9% rate

The 9% rate applies to three groups ([VAT Act § 15 (2)](https://www.riigiteataja.ee/akt/130122025021)):

- **Books and study literature,** on paper or electronic. Study materials that are exempt under § 16 (1) p 6 are not included.
- **Medicines,** contraceptives, sanitary and hygiene products, and the medical devices and technical aids for disabled persons on the list of a ministerial regulation.
- **Press publications,** on paper or electronic, from 01.01.2025. A publication that mainly carries advertising, private ads, erotic or pornographic content, or video or music content is not included.

## The 0% rate

A 0% supply is taxable, but the VAT on it is zero. The company still deducts its input VAT ([VAT Act § 15 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021)). The main cases for a small company:

- **Exports of goods** out of the EU, with documents that prove the exit.
- **Intra-Community supplies of goods,** when the buyer has a valid VAT number of another member state and the goods are transported to that state.
- **Services whose place of supply is not Estonia,** for example most services to a business customer in another country. See [cross-border services and OSS](/en/guides/vat-cross-border-services-oss).

The Act also lists 0% cases for ships, aircraft, international transport and diplomatic and military bodies.

## Exempt is not the same as 0%

An exempt supply carries no VAT, and the company cannot deduct the input VAT on its costs for that supply ([VAT Act § 16](https://www.riigiteataja.ee/akt/130122025021)). Exempt supplies include health care, education, insurance, most financial services, the letting of immovable property (accommodation and parking excluded), and the sale of an immovable that is not new building land or a new building. A VAT-registered company may opt to tax the letting or the sale of an immovable that is not a dwelling, by a written notice to the Tax and Customs Board before the supply. It then deducts its input VAT, and the option for letting binds it for at least two years ([VAT Act § 16 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021)). The EU rules on exemptions are in [Directive 2006/112/EC, Articles 132 and 135](https://eur-lex.europa.eu/eli/dir/2006/112/oj).

See [VAT deduction, invoices and returns](/en/guides/vat-deduction-invoices-returns) for the right to deduct.

## No reduced rate for food or restaurants

Food, catering, restaurants and passenger transport are taxed at the standard 24%. The VAT Act has no reduced rate for them ([VAT Act § 15](https://www.riigiteataja.ee/akt/130122025021)).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/founder-remuneration

# Paying yourself as the founder of an Estonian OÜ: board fee, salary and social tax

> How the owner-manager of an Estonian OÜ is paid: the board member fee, a salary, the minimum social tax, health insurance, the basic exemption and the TSD.

Law as of 30.09.2026. General information, not advice for your situation.

The owner-manager of an Estonian private limited company (OÜ) usually sits on its management board. You can take a board member fee (juhatuse liikme tasu), a salary under an employment contract, dividends, or nothing at all. Each choice has its own taxes, and the board fee decides whether you have Estonian health insurance. This guide explains the rules for 2026.

**In short**

- No law obliges an OÜ to pay its board member, but record an unpaid role in writing.
- A board fee carries 33 percent social tax, 22 percent income tax and the funded pension, but no unemployment insurance and no minimum.
- In 2026 the minimum monthly social tax base is 886 euros. A board fee below it is lawful, but it gives no health insurance.
- The basic exemption is 700 euros a month in 2026, and you can apply it to a board fee.
- The company declares the fee on the TSD for the month of payment, by the 10th of the next month.
- Board work cannot be moved to an invoice from your own sole proprietorship or company.

## Must an OÜ pay its board member?

No. The shareholders, or the supervisory board if there is one, decide whether the board member gets a fee and how much ([Commercial Code § 180^1(1)](https://www.riigiteataja.ee/en/akt/527022024004#para180b1)). The fee must be in reasonable proportion to the duties and to the company's financial situation (§ 180^1(2)). A sole shareholder who is also the sole board member signs the resolution alone.

The board member contract is not an employment contract ([Employment Contracts Act § 1(5)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). It is a contract of mandate. A mandate is presumed to be paid when it would reasonably be done only for payment, and a reasonable fee is due if no amount was set ([Law of Obligations Act § 627](https://www.riigiteataja.ee/en/akt/510092026001#para627)). So write "the board member receives no remuneration" in the resolution or the contract if the role is unpaid.

An unpaid role means no taxes and nothing to declare. It also means no Estonian health insurance through the company ([Health Insurance Act § 5(2)](https://www.riigiteataja.ee/en/akt/522042026001#para5), clause 4).

Two common mistakes:

- **Operational work without pay.** Work that is expected only for pay is presumed to be employment ([Employment Contracts Act § 1(2)](https://www.riigiteataja.ee/en/akt/510072026004#para1)). Even unpaid work in the company's interest must be entered in the employment register ([Taxation Act § 25^1(5)](https://www.riigiteataja.ee/en/akt/511082026003#para25b1)).
- **Irregular payments with no resolution.** Any money paid to a board member for the role is taxed as a board fee ([Income Tax Act § 13(2)](https://www.riigiteataja.ee/en/akt/508052026001#para13)). Replacing pay for real work with an arrangement whose only purpose is to avoid tax can be taxed by its real economic content ([Taxation Act § 84](https://www.riigiteataja.ee/en/akt/511082026003#para84)).

## How is a board member fee taxed, compared with a salary?

A board fee carries social tax, income tax and the funded pension. A salary carries the same, plus unemployment insurance, a minimum social tax and the minimum wage.

On a board fee paid to a tax-resident person:

- **Social tax** of 33 percent of the gross fee, paid by the company on top ([Social Tax Act § 2(1)](https://www.riigiteataja.ee/en/akt/525052026001#para2), clause 4, and [§ 7(1)](https://www.riigiteataja.ee/en/akt/525052026001#para7)).
- **Funded pension** of 2, 4 or 6 percent, withheld at the rate the person chose, if the person is in the scheme ([Funded Pensions Act § 6](https://www.riigiteataja.ee/en/akt/510062025006#para6), [§ 7(1)](https://www.riigiteataja.ee/en/akt/510062025006#para7) and [§ 9](https://www.riigiteataja.ee/en/akt/510062025006#para9)).
- **Income tax** of 22 percent, withheld after the pension contribution and, on written application, the basic exemption ([Income Tax Act § 4(1)](https://www.riigiteataja.ee/en/akt/508052026001#para4), [§ 13(2)](https://www.riigiteataja.ee/en/akt/508052026001#para13) and [§ 42](https://www.riigiteataja.ee/en/akt/508052026001#para42)).
- **No unemployment insurance.** A board member to whom the Employment Contracts Act does not apply is not insured ([Unemployment Insurance Act § 3(2)](https://www.riigiteataja.ee/en/akt/531052026001#para3), clause 3).

A salary adds unemployment insurance of 1.6 percent (withheld from the employee) and 0.8 percent (paid by the employer) in 2026 ([Tax and Customs Board: tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026); the premium is due on wages, [Unemployment Insurance Act § 40](https://www.riigiteataja.ee/en/akt/531052026001#para40)). The Government kept these rates for 2027 to 2030 ([regulation of 18.09.2026](https://www.riigiteataja.ee/akt/123092026008)). Social tax on a salary is due on at least the monthly minimum base ([Social Tax Act § 2(2)](https://www.riigiteataja.ee/en/akt/525052026001#para2)), and the salary for full-time work cannot be below the minimum wage set by the Government ([Employment Contracts Act § 29(5) and (6)](https://www.riigiteataja.ee/en/akt/510072026004#para29), [Government regulation](https://www.riigiteataja.ee/akt/124032026005)).

An example for 1,000 euros gross in 2026, with a 2 percent pension rate and the full 700 euro exemption:

|                                  | Board fee | Salary   |
| -------------------------------- | --------- | -------- |
| Unemployment insurance, employee | 0         | 16.00    |
| Funded pension                   | 20.00     | 20.00    |
| Income tax 22 percent            | 61.60     | 58.08    |
| Net to the person                | 918.40    | 905.92   |
| Social tax 33 percent            | 330.00    | 330.00   |
| Unemployment insurance, employer | 0         | 8.00     |
| Total cost to the OÜ             | 1,330.00  | 1,338.00 |

Try your own figures in the [salary calculator](/en/tools/salary-calculator).

**Register first.** A paid board member must be in the employment register of the Tax and Customs Board no later than the moment the paid role starts ([Taxation Act § 25^1(4)](https://www.riigiteataja.ee/en/akt/511082026003#para25b1), clause 3, and [§ 25^2](https://www.riigiteataja.ee/en/akt/511082026003#para25b2)). An unpaid board member appears only in the Business Register ([Board guidance](https://emta.ee/ariklient/registreerimine-ettevotlus/tootamise-register/tootamise-registreerimine)).

## What is the minimum social tax, and does it apply to a board fee?

The minimum monthly base is 886 euros in 2026, so the minimum social tax is 292.38 euros a month ([State Budget Act 2026 § 2](https://www.riigiteataja.ee/akt/118122025022?leiaKehtiv)). The base is set in the state budget each year, and it cannot be lower than the minimum wage in force on 1 July of the year before ([Social Tax Act § 2^1](https://www.riigiteataja.ee/en/akt/525052026001#para2b1)).

The base works in two different ways:

1. **For an employee, it is an obligation.** The employer pays social tax on the actual salary, but on at least the base ([Social Tax Act § 2(2)](https://www.riigiteataja.ee/en/akt/525052026001#para2)). The law reduces it only in set cases, such as work that starts or ends during the month (§ 2(3)), and exempts some people, such as a pensioner (§ 2(4)).
2. **For a board member, it is a threshold.** The company pays social tax on the actual fee only, with no top-up. But the board member is insured only if social tax of at least the base is paid for them in the month, all companies together ([Health Insurance Act § 5(2)](https://www.riigiteataja.ee/en/akt/522042026001#para5), clause 4). In practice the gross fee must be at least 886 euros a month in 2026.

The minimum wage and the base are not the same figure in 2026. The minimum wage rose to 946 euros on 01.04.2026 ([Government regulation](https://www.riigiteataja.ee/akt/124032026005)), while the base stays at 886 euros for the year. Raise a round board fee in January, when a new base takes effect.

## Does a board fee give Estonian health insurance?

Yes, if you live in Estonia and at least the minimum social tax is declared for you in the month. Three conditions apply:

1. **Residence.** Only a person who lives in Estonia on a permanent basis, or under a residence permit or right of residence, or who stays and works here lawfully, can be insured ([Health Insurance Act § 5(1)](https://www.riigiteataja.ee/en/akt/522042026001#para5)). An e-resident who lives outside the EU is not insured in Estonia, even when the company pays social tax on the fee.
2. **The minimum.** Social tax of at least the base must be paid for you in the month (§ 5(2), clause 4).
3. **The declaration.** Cover starts after the Health Insurance Fund receives the data of the declared social tax from the Tax and Customs Board ([Health Insurance Act § 8](https://www.riigiteataja.ee/en/akt/522042026001#para8)). A fee paid on 25 February is declared on the February TSD, due on 10 March. Filing early starts cover sooner.

If a month falls short, cover is suspended one month after that month's TSD due date, and it resumes the day after the Fund receives data that the minimum was met again ([§ 8(3) and (4)](https://www.riigiteataja.ee/en/akt/522042026001#para8)). The 14-day waiting period applies to employees, not to board members ([§ 6](https://www.riigiteataja.ee/en/akt/522042026001#para6)).

A board member who lives in another EU or EEA state or in Switzerland, and who is subject to Estonian social security, may get healthcare in the home state at the cost of the Estonian Fund ([Regulation (EC) No 883/2004, article 17](https://eur-lex.europa.eu/eli/reg/2004/883/oj)). Ask the Fund before you rely on it.

## How does the basic exemption work on a board fee?

The basic exemption is 8,400 euros a year in 2026, or 700 euros a month, whatever your income ([Income Tax Act § 23(1)](https://www.riigiteataja.ee/en/akt/508052026001#para23)). The company deducts it from a board fee exactly as from a salary.

- The company deducts at most 700 euros a month, and only on your written application ([Income Tax Act § 42(1)](https://www.riigiteataja.ee/en/akt/508052026001#para42)).
- With several payers, you apply to one payer only (§ 42(2)). A person paid by two group companies chooses one of them.
- The order is: gross, minus the employee's unemployment insurance (a salary only), minus the pension contribution, minus the exemption, then 22 percent (§ 42(5) and (6)).

The annual income tax return is due by 30 April ([Income Tax Act § 44](https://www.riigiteataja.ee/en/akt/508052026001#para44)). An exemption you did not use during the year comes back as a refund, and an over-use is charged. Since 2026 the exemption no longer shrinks as income grows, so dividends from an Estonian company no longer affect it ([Tax and Customs Board](https://www.emta.ee/uudised/maksumuudatused-2026)).

## How and when is the board fee declared?

The company declares the fee on the monthly TSD for the month in which it pays it, and pays the taxes by the 10th of the next month ([Income Tax Act § 40](https://www.riigiteataja.ee/en/akt/508052026001#para40); [Social Tax Act § 9(1)](https://www.riigiteataja.ee/en/akt/525052026001#para9), clause 4).

The month of payment counts, not the month of work. A March fee paid on 3 April is an April item, due on the TSD of 10 May. This also decides in which month the minimum for health insurance is met. A fee that is only accrued and never paid is not taxed and gives no cover.

Late tax bears interest of 0.06 percent a day, from the day after the due date to the day of payment ([Taxation Act § 115(1)](https://www.riigiteataja.ee/en/akt/511082026003#para115) and [§ 117(1)](https://www.riigiteataja.ee/en/akt/511082026003#para117)). The amount of income tax withheld from a resident for a year cannot be reduced after 15 February of the next year ([Income Tax Act § 40(5)](https://www.riigiteataja.ee/en/akt/508052026001#para40)).

## Can you be board member and employee at once?

Yes, if the employment covers work other than managing and representing the company, for example as a developer or a salesperson. Board duties cannot be done under an employment contract ([Employment Contracts Act § 1(5)](https://www.riigiteataja.ee/en/akt/510072026004#para1)), but other work under the company's direction is presumed to be employment when it is expected only for pay (§ 1(2)). You then need two contracts, with a clear split of duties and pay.

- **The salary** carries social tax on at least the base, unemployment insurance, the funded pension and income tax ([Social Tax Act § 2(2)](https://www.riigiteataja.ee/en/akt/525052026001#para2)). Pay for full-time work cannot be below the minimum wage set by the Government ([Employment Contracts Act § 29(5) and (6)](https://www.riigiteataja.ee/en/akt/510072026004#para29), [Government regulation](https://www.riigiteataja.ee/akt/124032026005)).
- **The board fee** is taxed as above.
- **The basic exemption** is applied once: at most 700 euros in the month for both payments together ([Income Tax Act § 42(1) and (2)](https://www.riigiteataja.ee/en/akt/508052026001#para42)).
- **The employment register** holds two entries, one for each role ([Taxation Act § 25^1(4)](https://www.riigiteataja.ee/en/akt/511082026003#para25b1)).
- **Health insurance** comes from an employment contract of more than one month after a 14-day waiting period ([Health Insurance Act § 5(2)](https://www.riigiteataja.ee/en/akt/522042026001#para5), clause 1, and [§ 6](https://www.riigiteataja.ee/en/akt/522042026001#para6)).

So a founder who only wants health insurance usually pays a board fee of at least the base, rather than a salary that must reach the higher minimum wage for full-time work.

## Can you invoice your own OÜ instead?

Not for the board role. Pay for managing and representing the company is a board fee in law ([Income Tax Act § 13(2)](https://www.riigiteataja.ee/en/akt/508052026001#para13); [Social Tax Act § 2(1)](https://www.riigiteataja.ee/en/akt/525052026001#para2), clause 4). A board member must be a natural person ([Commercial Code § 180(2)](https://www.riigiteataja.ee/en/akt/527022024004#para180)).

An invoice from your sole proprietorship (FIE) or your own company for "management services" that are in fact the board role carries a high risk:

- Business income of an FIE must come from independent economic activity ([Income Tax Act § 14(2)](https://www.riigiteataja.ee/en/akt/508052026001#para14)), while pay for the board role is a board fee in law ([Income Tax Act § 13(2)](https://www.riigiteataja.ee/en/akt/508052026001#para13)).
- An arrangement made to avoid tax is taxed by its real economic content, as a board fee ([Taxation Act § 84](https://www.riigiteataja.ee/en/akt/511082026003#para84)).
- A sham contract that hides a board fee is disregarded, and the hidden fee is taxed ([Taxation Act § 83(4)](https://www.riigiteataja.ee/en/akt/511082026003#para83)).

A real, separate service, sold under a written contract at market price, can be invoiced. Keep the board role paid, or explicitly unpaid, beside it. The [entrepreneur account](/en/guides/founding-an-ou/business-account-vs-ou) is for sales of goods and services only, and a board fee does not belong there.

## Is a board fee taxed in Estonia when you live abroad?

Yes. A fee for the board duties of an Estonian company is taxed in Estonia even if you do the work abroad ([Income Tax Act § 29(2)](https://www.riigiteataja.ee/en/akt/508052026001#para29)). E-residency does not make you tax resident. Residence depends on a home in Estonia or a stay of 183 days in 12 months ([Income Tax Act § 6(1)](https://www.riigiteataja.ee/en/akt/508052026001#para6)).

- The company withholds 22 percent income tax. A resident of an EEA state may apply for the monthly basic exemption; a resident of a third country cannot ([Income Tax Act § 42(1)](https://www.riigiteataja.ee/en/akt/508052026001#para42)).
- The company pays 33 percent social tax, unless an A1 certificate shows that another state's social security applies ([Social Tax Act § 2(1)](https://www.riigiteataja.ee/en/akt/525052026001#para2), clause 4; [Regulation (EC) No 883/2004, articles 11 to 13](https://eur-lex.europa.eu/eli/reg/2004/883/oj)).
- No funded pension is withheld, because only residents contribute ([Funded Pensions Act § 6](https://www.riigiteataja.ee/en/akt/510062025006#para6)).
- You get no Estonian health insurance if you live outside Estonia ([Health Insurance Act § 5(1)](https://www.riigiteataja.ee/en/akt/522042026001#para5)).
- The company registers you in the employment register before the paid role starts, with your foreign identification ([Taxation Act § 25^1(4)](https://www.riigiteataja.ee/en/akt/511082026003#para25b1)).

Your home state may tax the fee too. The tax treaty between Estonia and your home state decides how double tax is relieved ([Tax and Customs Board: tax agreements](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). Which state's social security applies to you depends on the facts, so ask your home state's institution for an A1 decision first. For residence and permanent establishment questions, see [founder residency](/en/guides/founder-residency-pe-cfc).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/founder-residency-pe-cfc

# The founder abroad: tax residency, permanent establishment and CFC rules

> How Estonia decides tax residency, when a home office abroad creates a permanent establishment, and how your home country can tax your OÜ.

Law as of 30.09.2026. General information, not advice for your situation.

This guide is for the owner of an Estonian company who lives, works or moves across borders: an e-resident who runs an OÜ from home, or a founder who moves to or from Estonia. It explains what Estonian law decides about the residency of a person and of a company, and where the law of the other country takes over. Much of the answer depends on the other country and on its tax treaty with Estonia. The country pages under [tax treaties](/en/tax-treaties/germany) give the treaty side for some states.

## In short

- You are an Estonian tax resident if you live in Estonia or stay here at least 183 days in 12 months. E-residency does not make you resident. [More](#how-does-estonia-decide-if-you-are-tax-resident)
- Your OÜ is always resident in Estonia. Your home country can still treat it as resident there if you manage it from there. [More](#can-your-company-become-tax-resident-abroad)
- If you run the OÜ from your home abroad, the company often has a permanent establishment there, and that country taxes the profit of it. [More](#does-working-from-home-abroad-create-a-permanent-establishment)
- A board member fee paid to a non-resident carries Estonian income tax and, without an A1 certificate, 33 percent social tax. [More](#does-working-from-home-abroad-create-a-permanent-establishment)
- Your home country can tax the retained profit of the OÜ under its CFC rules. [More](#can-your-home-country-tax-the-companys-retained-profit)
- Estonia has no exit tax for individuals and no gift tax. The country you leave may have them. [More](#is-there-an-exit-tax-when-you-move-abroad)
- Banks and advisers report your accounts and arrangements to your home tax authority. [More](#does-your-home-tax-authority-see-the-company-and-its-accounts)

## How does Estonia decide if you are tax resident?

You are an Estonian tax resident if your place of residence is in Estonia, or if you stay in Estonia at least 183 days in any 12 consecutive calendar months ([Income Tax Act § 6 (1)](https://www.riigiteataja.ee/akt/129042026004)). If you meet the 183-day test, you are resident from the day you arrived.

- **Place of residence.** This is the place where you "permanently or mainly" live ([Taxation Act § 9 (1)](https://www.riigiteataja.ee/akt/109072026040), [General Part of the Civil Code Act § 14](https://www.riigiteataja.ee/akt/131122024048)). You can have a residence in more than one place. The Tax and Customs Board (_Maksu- ja Tolliamet_, EMTA) says that a dwelling you own but rent out is not your residence ([EMTA: tax residency](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency)).
- **183 days.** Every day or part of a day in Estonia counts, for any reason. Do not count only working days.
- **What you pay tax on.** A resident pays Estonian income tax on income from the whole world. A non-resident pays only on income from Estonia ([Income Tax Act § 6 (1) and (3)](https://www.riigiteataja.ee/akt/129042026004)).
- **What does not make you resident.** E-residency, an Estonian digital ID card, or ownership of an Estonian company.

Tell EMTA when your residency changes, on form R, when you arrive and when you leave ([Income Tax Act § 6 (6)](https://www.riigiteataja.ee/akt/129042026004), [EMTA: determining residency](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency/determining-residency)). To be registered as a non-resident when you leave, file form R with a residence certificate from the tax authority of your new country ([EMTA: determining residency](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency/determining-residency)).

**When two countries both claim you.** A tax treaty wins over the Estonian rule ([Income Tax Act § 6 (5)](https://www.riigiteataja.ee/akt/129042026004)). Most Estonian treaties use the same order of tests:

1. The country where you have a permanent home.
2. If that does not decide, the country of your centre of vital interests: family, social and economic ties.
3. Then the country where you habitually live.
4. Then your nationality.
5. Last, an agreement between the two tax authorities.

To use the treaty, you show a residence certificate of the country that wins, for Estonia the EMTA form TM3. The treaty only decides residence for the treaty. You may still have to file a return in the other country if its law requires it. Keep a travel log and proof of your permanent home, such as a lease and your registration.

## Can your company become tax resident abroad?

Yes. Estonia treats every company founded under Estonian law as resident ([Income Tax Act § 6 (2)](https://www.riigiteataja.ee/akt/129042026004)). Many other countries also treat a foreign company as resident when it is managed from their territory. If you take every decision of your OÜ at home in such a country, the OÜ can be resident in both.

EMTA warns e-residents of exactly this: income of an Estonian company is also taxed abroad when the management takes place outside Estonia ([EMTA: tax liabilities of companies](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

What does not change in Estonia:

- The OÜ stays in the Estonian register and under Estonian company law.
- It still pays Estonian income tax when it distributes profit, and still files a TSD for each month with a salary, a board fee, a dividend, a fringe benefit or another taxable event ([Income Tax Act §§ 40, 50 and 54](https://www.riigiteataja.ee/akt/129042026004)). See [corporate income tax on distributions](/en/guides/cit-distribution-tax) and the [TSD](/en/glossary/tsd).

When both countries claim the company, the tax treaty decides, and treaties differ. Some give the company to the country of its place of effective management. Others leave the question to an agreement between the two tax authorities. Under some of those treaties, both countries can tax the company in full until they agree, or the company gets no treaty benefit at all. Read the treaty with your country. Without a treaty, both countries tax in full.

Before you distribute profit in this case, you can ask EMTA for a binding ruling ([Taxation Act § 91^1](https://www.riigiteataja.ee/akt/109072026040)), or ask for the mutual agreement procedure of the treaty. Talk to a tax adviser in the other country before you move there, not after.

## Does working from home abroad create a permanent establishment?

Often, yes. A home office abroad becomes a permanent establishment (PE) of your OÜ when the business of the OÜ is carried on through it on a lasting basis, or when you habitually conclude the contracts of the OÜ there. For a one-person OÜ whose owner works from home in another country, both are usually true. That country then taxes the profit of the PE.

The other country applies its own law and its treaty with Estonia. Estonian law uses the same idea for a foreign company in Estonia: a PE is a place through which a non-resident carries on permanent activity, or a representative who concludes contracts ([Income Tax Act § 7](https://www.riigiteataja.ee/akt/129042026004), [Taxation Act § 9 (3)](https://www.riigiteataja.ee/akt/109072026040)). Preparatory or auxiliary work does not create a PE. A short stay or a holiday does not create one either.

An Estonian registered address or a virtual office does not prevent a PE abroad.

If there is a PE:

- The other country taxes the profit that belongs to the PE. When you do all the work there, that is often a large share of the profit.
- The PE may have to register, keep records and file returns in that country.
- In Estonia, a dividend paid from the profit of a PE in an EEA state or Switzerland, or of a PE elsewhere whose profit was taxed there, is free of Estonian corporate income tax ([Income Tax Act § 50 (1^1) clauses 2 and 4](https://www.riigiteataja.ee/akt/129042026004), [EMTA: tax liabilities of companies](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

**Your own pay follows other rules.** See also [founder remuneration](/en/guides/founder-remuneration).

| Payment to you as a non-resident | Estonian income tax                                                                                                                                 | Estonian social tax                                                                                                                                                                                    |
| -------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| Salary for work done abroad      | None. Estonia taxes a non-resident's salary only for work done in Estonia ([Income Tax Act § 29 (1)](https://www.riigiteataja.ee/akt/129042026004)) | None ([Social Tax Act § 3 clause 7](https://www.riigiteataja.ee/akt/121052026019))                                                                                                                     |
| Board member fee                 | 22 percent, withheld by the OÜ, wherever you do the work ([Income Tax Act § 29 (2), § 41 clause 2](https://www.riigiteataja.ee/akt/129042026004))   | 33 percent, paid by the OÜ, unless an international agreement assigns you to another country ([Social Tax Act § 2 (1) clause 4, § 3 clause 15, § 7 (1)](https://www.riigiteataja.ee/akt/121052026019)) |

For the board fee, the international agreement is:

- in the EU, the EEA and Switzerland, [Regulation (EC) No 883/2004](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32004R0883). You show it with an A1 certificate from your home country. EMTA says no social tax is due on the board fee only when you hold that A1.
- for the United Kingdom, the [social security protocol of the EU-UK Trade and Cooperation Agreement](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:22021A0430%2801%29), with the certificate of coverage from the UK.
- for a few other countries, a bilateral social security agreement of Estonia.

With none of these, which is the case for most e-residents outside Europe, the OÜ pays the full 33 percent, on top of any contributions in your home country. Check this before the first payment, and keep the A1 with the payroll file.

## What shows that the company is managed from Estonia?

Evidence that the key decisions of the business are really taken in Estonia. A registered address and an Estonian accountant alone do not prove it.

Estonian law does not require management in Estonia, because the OÜ is resident by incorporation ([Income Tax Act § 6 (2)](https://www.riigiteataja.ee/akt/129042026004)). The question comes from the other country or from a treaty. The management board manages and represents the OÜ ([Commercial Code § 180 (1)](https://www.riigiteataja.ee/akt/106072023131)), so the place where the board members work is the main fact.

Keep this evidence together:

- **The board.** At least one board member who lives or works in Estonia and takes real decisions, not a nominee who signs what you send. Travel records of the board members.
- **Decisions.** Resolutions that say where they were made, and minutes of meetings held in Estonia.
- **Operations.** An office in Estonia (a lease, not only a service address), people who work in Estonia, and contracts negotiated and signed from Estonia.
- **Administration.** Accounting, bank and legal advisers in Estonia. Accounting documents are kept for seven years ([Accounting Act § 12](https://www.riigiteataja.ee/akt/110072025003)).
- **A tax residence certificate** of the OÜ from EMTA.

If the address of the board is abroad, the OÜ must appoint a contact person in Estonia ([Commercial Register Act § 24](https://www.riigiteataja.ee/akt/114032025010)). That fact itself shows management outside Estonia. See [address and contact person](/en/guides/e-residency-address-contact-person).

Common mistakes: board meetings in Estonia on paper while every decision is made by email from abroad, and a nominee board member who does not know the business. When you move abroad, it is often cheaper to accept that the company is managed there and plan for it than to build Estonian substance that fails in an audit.

## Can your home country tax the company's retained profit?

Yes. Your home country can treat the OÜ as a controlled foreign company (CFC) and tax you, or your parent company, each year on profit the OÜ has not distributed. Estonia takes no tax on retained profit, so the OÜ often counts as low-taxed.

- **A company as owner.** Every EU state has CFC rules for companies under the Anti-Tax Avoidance Directive ([ATAD Articles 7 and 8](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02016L1164-20220101)). The OÜ is a CFC when the owner holds more than 50 percent and the tax the OÜ really pays is lower than the difference between the tax it would pay in the owner's state and the tax it pays. Passive income, such as interest, royalties and dividends, is the usual target. A company with a real economic activity, with staff, equipment, assets and premises, can be spared under the passive income model.
- **You as owner.** The directive does not cover individuals. Some countries have their own CFC rules for resident individuals. Check the rules of your country.
- **Estonia's own rule** covers Estonian parent companies only ([Income Tax Act § 54^3](https://www.riigiteataja.ee/akt/129042026004)). Estonia taxes resident individuals on a controlled foreign entity only in a non-cooperative jurisdiction ([Income Tax Act § 22](https://www.riigiteataja.ee/akt/129042026004)).

What to do: map the income of the OÜ by type, build real substance for an active business, and expect CFC tax for a passive holding. Keep your Estonian accounts and a breakdown of income ready for your home adviser. Your home country's CFC tax is personal. You cannot credit it against the later Estonian tax on a distribution.

## Is there an exit tax when you move abroad?

Not in Estonia, for an individual. Estonia taxes your gain on shares only when you sell or otherwise dispose of them ([Income Tax Act § 15 (1)](https://www.riigiteataja.ee/akt/129042026004)). You can leave Estonia with your shares and owe nothing on departure.

The country you leave may tax the unrealised gain on your shares when you leave. Inside the EU, such a tax is often deferred or paid in instalments, with yearly reports and conditions that last for years. Ask an adviser in that country before you move, and put every follow-up form and deadline in your calendar on the day you leave.

Estonia does have an exit tax for companies. A company that moves assets to a foreign PE, or that is deleted from the register when its assets leave Estonia, pays tax on the gain. Inside the EU and the EEA, it can pay in instalments over five years ([Income Tax Act § 54^5 and § 50 (2^2)](https://www.riigiteataja.ee/akt/129042026004), [ATAD Article 5](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02016L1164-20220101)).

## Is a gift from your family taxed in Estonia?

No. Estonia has no gift tax and no inheritance tax, and a gift you receive from an individual is not taxable income ([Income Tax Act § 19 (3) clause 6](https://www.riigiteataja.ee/akt/129042026004)). You do not declare it on the Estonian return.

The other country may tax it. Countries often tax a gift when the donor lives there on the day of the gift, when the recipient lived there in recent years, or when the asset is located there. Estonia has no gift tax treaty, so a double charge is not always relieved. Get a written opinion in the donor's country before the transfer, and record the gift with a gift contract and the bank transfers.

## What can an Estonian resident deduct on the income tax return?

For 2026, a resident can deduct:

- the basic exemption of 8 400 euros a year, or 9 312 euros from the year you reach the Estonian old-age pension age ([Income Tax Act § 23 (1), § 23^5 (1)](https://www.riigiteataja.ee/akt/129042026004)). See [basic exemption](/en/glossary/basic-exemption).
- training costs, and gifts to non-profits on the EMTA list, together at most 1 200 euros, and at most 50 percent of the income taxable in Estonia after business deductions ([Income Tax Act §§ 26, 27 and 28^2 (1)](https://www.riigiteataja.ee/akt/129042026004)).
- payments into a third-pillar pension, at most 15 percent of the income and 6 000 euros ([Income Tax Act § 28](https://www.riigiteataja.ee/akt/129042026004)).
- compulsory Estonian funded pension and unemployment insurance payments, and compulsory social security contributions paid abroad, but not those paid out of income that is not taxed in Estonia ([Income Tax Act § 28^1](https://www.riigiteataja.ee/akt/129042026004)).

Home loan interest is no longer deductible. The deduction was repealed from 01.01.2024, and the 2023 return was the last one with it ([EMTA: housing loan interest](https://www.emta.ee/en/private-client/housing-loan-interest)).

The return is due by 30 April of the next year ([Income Tax Act § 44 (1)](https://www.riigiteataja.ee/akt/129042026004)). If you arrive or leave during the year, you declare only the months of residency, with a pro-rated basic exemption ([Income Tax Act § 44 (1^2)](https://www.riigiteataja.ee/akt/129042026004)).

## Does your home tax authority see the company and its accounts?

Assume that it does. EMTA exchanges tax information with the other EU states and with treaty partners ([Taxation Act §§ 51^1 and 51^2](https://www.riigiteataja.ee/akt/109072026040)), and several automatic exchanges apply ([EMTA: tax information exchange](https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/tax-information-exchange)):

- **CRS and DAC2.** Banks report each year the accounts of residents of other countries. For a passive company, such as a holding of portfolio investments, the bank also reports the persons who control it, usually you, to your country. A holding of operating subsidiaries counts as active and is not looked through. Your self-certification to the bank drives this, and it must be correct.
- **DAC6.** An adviser, or you when there is no adviser, reports a cross-border tax arrangement with certain hallmarks within 30 days.
- **DAC7.** Platforms report their sellers to the seller's country.
- **DAC8.** Crypto-asset service providers collect data from 2026, with the first exchange in 2027.
- **FATCA.** The United States exchanges under its own rules.

A false self-certification to a bank, for example a claim that you live in Estonia when you live elsewhere, is what these exchanges are built to catch.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/founding-an-ou

# Founding an OÜ in Estonia: capital, articles, name, fees and first steps

> How to found an Estonian private limited company (OÜ): the share capital and how it is paid in, the articles of association, the state fees online and at a notary, the business name, the EMTAK activity codes and licences, a company as founder, holding or direct ownership, the first weeks after registration, and the risks of a shelf company.

Law as of 30.09.2026. General information, not advice for your situation.

A private limited company (osaühing, OÜ) is the usual vehicle for a small Estonian business and for e-Residents. It can be founded online in the e-Business Register in about a day, with a share capital as low as one cent. This guide covers the choices at founding and the duties of the first weeks.

**In short**

- There is no fixed minimum capital: the smallest share is one cent. The capital is paid in full before the application is filed.
- The state fee is 265 euros in the expedited online procedure with the standard articles, and 200 euros in the ordinary procedure.
- Tailored articles (share classes, transfer restrictions) need a notary at founding.
- The name must contain "OÜ" or "osaühing" and be clearly distinguishable from registered names.
- A licence or a notice of economic activity is needed only where a specific law says so, and then before the activity starts.
- In the first weeks: bank account, beneficial owners, accountant access, VAT decision, employment register, bookkeeping.

## Share capital

**There is no fixed minimum.** The smallest share has a nominal value of one cent, so an OÜ can be founded with 0.01 euros of capital per shareholder ([Commercial Code § 136, § 148](https://www.riigiteataja.ee/en/akt/527022024004)). The founders pay for their shares in full before the registration application is filed, and the payment cannot be set off against claims on the company ([§ 140(2)-(3)](https://www.riigiteataja.ee/en/akt/527022024004)). Founding without paying in the capital is no longer possible.

A very small capital is legal, but it has costs:

- If the capital is below 2,500 euros and the company's other assets cannot pay the interim trustee, the interim trustee can claim the trustee's fee and expenses from the shareholders, up to the difference between the capital and 2,500 euros ([Bankruptcy Act § 29(9^1)](https://www.riigiteataja.ee/en/akt/501122025004#para29)). This is not a liability for the company's debts.
- Banks, landlords and suppliers read the capital as a sign of credibility.
- If the net assets fall below half of the share capital, the shareholders must act: change the capital, restore the net assets, or wind up the company ([Commercial Code § 176](https://www.riigiteataja.ee/en/akt/527022024004#para176)). The test is against half of your own capital, whatever its size.

The capital does not decide the audit duty: that depends on revenue, assets and staff ([Auditors Activities Act § 91](https://www.riigiteataja.ee/en/akt/504022025002)).

## Paying in the capital

A contribution is in money unless the articles allow a contribution in kind ([Commercial Code § 140(1)](https://www.riigiteataja.ee/en/akt/527022024004)). The founders open an account in the name of the company "in founding" with a bank or payment institution in the EEA ([§ 141, § 520](https://www.riigiteataja.ee/en/akt/527022024004)).

- **Up to 50,000 euros:** no bank certificate. The board members confirm in the application that the money has been paid ([§ 144(2¹)](https://www.riigiteataja.ee/en/akt/527022024004)).
- **Above 50,000 euros:** a notice of the bank is attached ([§ 144(1)](https://www.riigiteataja.ee/en/akt/527022024004)). In the expedited procedure the money goes as a deposit to the registrar's account, or to a restricted bank account under the Money Laundering and Terrorist Financing Prevention Act § 27(2) ([§ 520(4¹)](https://www.riigiteataja.ee/en/akt/527022024004); [Commercial Register Act § 42(3)](https://www.riigiteataja.ee/en/akt/518032025010)). A deposit with the registrar must be claimed back within one year of registration, otherwise it goes to the state.
- **In kind:** any transferable asset with a money value, but never work or services ([§ 142](https://www.riigiteataja.ee/en/akt/527022024004)). The board values it, and an auditor checks the valuation when the capital, or the share paid for in kind, is at least 25,000 euros ([§ 143](https://www.riigiteataja.ee/en/akt/527022024004)). A contribution in kind rules out the expedited procedure ([Commercial Register Act § 42(3)](https://www.riigiteataja.ee/en/akt/518032025010)).

Never confirm a payment that has not been made. Founders and board members are jointly liable for false data at founding ([Commercial Code § 146](https://www.riigiteataja.ee/en/akt/527022024004)). File within a year: the company is not registered if the application comes more than a year after the founding agreement ([§ 144(4)](https://www.riigiteataja.ee/en/akt/527022024004)).

## Articles of association

The articles state at least the name and seat, the share capital, how shares are paid for, any special rights of shares, the valuation of contributions in kind, any reserve capital, and the number of board members ([Commercial Code § 139(1)](https://www.riigiteataja.ee/en/akt/527022024004)).

The **standard articles** of the portal are set by regulation ([§ 139¹](https://www.riigiteataja.ee/en/akt/527022024004)). They cover a plain company with a fixed capital and money contributions, and the founders cannot add clauses. You need your own articles when you want, for example:

- share classes, preferences or different voting rights ([§ 148(3)](https://www.riigiteataja.ee/en/akt/527022024004));
- restrictions on share transfers ([§ 149(3)](https://www.riigiteataja.ee/en/akt/527022024004));
- a supervisory board, or a fixed term for board members;
- contributions in kind, or a minimum and maximum capital.

Own articles at founding need a notarially certified founding agreement ([§ 138(4)-(5)](https://www.riigiteataja.ee/en/akt/527022024004)). A company founded with the standard articles can adopt its own later, by a two-thirds majority of the shareholders, effective on entry in the register ([§ 175](https://www.riigiteataja.ee/en/akt/527022024004)). Adding a restriction on share transfers later needs the consent of all shareholders, unless the articles say otherwise ([§ 149(3)](https://www.riigiteataja.ee/en/akt/527022024004)). A shareholders' agreement binds only its parties; rules that must bind the company or future shareholders belong in the articles.

## State fees and time

| Route                                                                                                   | State fee                                                                     | Decision                           | Source                                                                                                                                                                                  |
| ------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------- | ---------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Expedited procedure in the portal (standard articles, money contributions, everything signed digitally) | 265 euros                                                                     | At the latest the next working day | [State Fees Act § 62(2)](https://www.riigiteataja.ee/en/akt/520072026013); [Commercial Register Act § 42](https://www.riigiteataja.ee/en/akt/518032025010)                              |
| Ordinary procedure                                                                                      | 200 euros                                                                     | As a rule within five working days | [State Fees Act § 62(2)](https://www.riigiteataja.ee/en/akt/520072026013); [Commercial Register Act § 41](https://www.riigiteataja.ee/en/akt/518032025010)                              |
| At a notary                                                                                             | 200 euros, plus the notary's fee (which grows with the share capital) and VAT |                                    | [Commercial Code § 138](https://www.riigiteataja.ee/en/akt/527022024004); [Chamber of Notaries: notary fee calculation](https://www.notar.ee/et/teabekeskus/notari-tasu-kalkuleerimine) |

Related fees: reserving a business name costs 150 euros, and each later change of the register data of an OÜ costs 25 euros ([State Fees Act § 62¹, § 63](https://www.riigiteataja.ee/en/akt/520072026013)).

The founding application is filed by the board and signed in the portal by every founder and board member ([Commercial Code § 144](https://www.riigiteataja.ee/en/akt/527022024004)). The register accepts signatures with an Estonian ID card, an e-Residency card, Smart-ID or Mobile-ID ([e-Business Register](https://ariregister.rik.ee/eng); [founding guide of the registrar](https://abiinfo.rik.ee/avalduste-esitamine/uue-juriidilise-isiku-asutamine/osauhingu-asutamine)). A founder without one of these signs at a notary.

## The business name

- It contains "osaühing" or "OÜ" at its start or end ([Commercial Code § 9](https://www.riigiteataja.ee/en/akt/527022024004)).
- It is clearly distinguishable from names already registered or reserved in Estonia ([§ 11](https://www.riigiteataja.ee/en/akt/527022024004)).
- It does not mislead, does not use a protected trademark without consent, and is written in the Estonian-Latin alphabet ([§ 12](https://www.riigiteataja.ee/en/akt/527022024004)).

A name can be reserved for six months ([§ 15¹](https://www.riigiteataja.ee/en/akt/527022024004)) for 150 euros ([State Fees Act § 62¹](https://www.riigiteataja.ee/en/akt/520072026013)). The name, seat and registry code must appear on business documents and the website ([§ 15(2)](https://www.riigiteataja.ee/en/akt/527022024004)).

**Changing the name** is an amendment of the articles: a shareholder decision by two thirds, filed in the portal, effective on entry, for a 25 euro fee ([§ 175](https://www.riigiteataja.ee/en/akt/527022024004)). The registry code and the VAT number stay the same.

## Activity codes, notices and licences

At founding you state the planned main activity with a code of the Estonian classification of economic activities (EMTAK). Later, the activities are updated through each annual report ([Commercial Code § 4](https://www.riigiteataja.ee/en/akt/527022024004)). Choose the code by what the business actually does.

Economic activity is free by default ([General Part of the Economic Activities Code Act § 4](https://www.riigiteataja.ee/en/akt/511092025011)). Only where a specific law requires it:

- a **notice of economic activity** is filed before the activity starts ([§ 14](https://www.riigiteataja.ee/en/akt/511092025011));
- an **activity licence** must be granted before the activity starts ([§ 16](https://www.riigiteataja.ee/en/akt/511092025011)). For example, trust and company service providers need a licence of the Financial Intelligence Unit ([Money Laundering and Terrorist Financing Prevention Act § 70](https://www.riigiteataja.ee/en/akt/520072026005)).

The special act of each field decides. Check it before you start; the register accepting a code is no clearance.

## A company as founder

Any natural or legal person can found an OÜ, alone or with others ([Commercial Code § 137](https://www.riigiteataja.ee/en/akt/527022024004)). A legal person cannot sit on the board, so the parent appoints an individual ([§ 180(2)](https://www.riigiteataja.ee/en/akt/527022024004)).

- **An Estonian parent** founds through its board member in the portal, and the expedited procedure is available.
- **A foreign parent** proves its existence and its representation with an extract of its home register, apostilled or legalised and translated into Estonian by a sworn translator ([Commercial Register Act § 8, § 40](https://www.riigiteataja.ee/en/akt/518032025010)). The application usually goes to the ordinary procedure or to a notary.

Every new OÜ declares its **beneficial owners** with the registration application: the natural persons who ultimately control it ([Money Laundering and Terrorist Financing Prevention Act § 9, § 77](https://www.riigiteataja.ee/en/akt/520072026005)). If the company's address is abroad, a contact person is required; see [e-Residency, the legal address and the contact person](/en/guides/e-residency-address-contact-person).

## Sole proprietor or entrepreneur account

- **Entrepreneur account** (ettevõtluskonto): for a person with small income and few costs. The bank withholds 20 percent of each amount received, with no accounting and no expenses ([Simplified Business Income Taxation Act § 4](https://www.riigiteataja.ee/en/akt/517122025005)). The holder may not be registered for VAT ([§ 2(2)](https://www.riigiteataja.ee/en/akt/517122025005)).
- **Sole proprietor** (FIE): business expenses are deductible, but the owner answers for business debts with all personal assets ([Commercial Code § 78](https://www.riigiteataja.ee/en/akt/527022024004)), and as a rule pays social tax on at least 12 times the monthly rate each year ([Social Tax Act § 2(5)](https://www.riigiteataja.ee/en/akt/525052026001)).
- **OÜ**: limited liability ([Commercial Code § 135](https://www.riigiteataja.ee/en/akt/527022024004)). Retained profit is not taxed; corporate income tax is paid when profit is distributed ([Income Tax Act § 50](https://www.riigiteataja.ee/en/akt/508052026001)).

Read the full comparison: [the entrepreneur account or an OÜ](/en/guides/founding-an-ou/business-account-vs-ou).

## Holding company or direct ownership

The venture's operating profit is taxed once, when the venture distributes it, whoever owns the shares ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001)). What a holding company adds is deferral:

- A dividend the holding receives from a subsidiary of which it owns at least 10 percent can be passed on without a second charge, or kept and reinvested ([§ 50(1¹)](https://www.riigiteataja.ee/en/akt/508052026001)).
- A gain on selling the subsidiary's shares stays untaxed in the holding until it is distributed. A founder who owns the shares directly pays 22 percent on the gain in the year of sale ([§ 15](https://www.riigiteataja.ee/en/akt/508052026001)).

Direct ownership is simpler for outside investors and employee options. In both cases the owner is not liable for the company's debts ([Commercial Code § 135](https://www.riigiteataja.ee/en/akt/527022024004)). A parent that gives instructions to its subsidiary can, however, become liable for its debts when it does not act once the subsidiary's insolvency becomes likely ([§ 6¹](https://www.riigiteataja.ee/en/akt/527022024004)).

An OÜ may not lend to a shareholder with more than 5 percent of the capital, or to its board members; such a loan is void ([Commercial Code § 159](https://www.riigiteataja.ee/en/akt/527022024004)). A loan to a shareholder or the parent can also be taxed as a hidden profit distribution ([Income Tax Act § 50²](https://www.riigiteataja.ee/en/akt/508052026001)). See [startup funding](/en/guides/startup-funding).

## The first weeks after registration

1. **Bank.** Open the account in the company's name. If the capital was deposited with the registrar, ask for it back within one year ([Commercial Code § 520(4¹)](https://www.riigiteataja.ee/en/akt/527022024004)).
2. **Beneficial owners.** Check the entries. Changes are filed within 30 days of learning of them, and the data are confirmed with each annual report ([Money Laundering and Terrorist Financing Prevention Act § 77](https://www.riigiteataja.ee/en/akt/520072026005)).
3. **Accountant access.** Give the accountant a representation right in e-MTA ([Tax and Customs Board guidance](https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/granting-and-termination-access)) and the right to submit reports in the e-Business Register.
4. **VAT.** Registration is mandatory within three working days of passing 40,000 euros of taxable turnover in a calendar year, and voluntary before that ([VAT Act § 19, § 20](https://www.riigiteataja.ee/en/akt/530122025010)). The Board may ask for proof of real business in Estonia. See [VAT registration](/en/guides/vat-registration).
5. **Employment register.** Register each employee, each board member whose work creates tax liability in Estonia, each individual working under a contract for services (other than a sole proprietor or an entrepreneur-account holder), and anyone working for the company unpaid, at the latest when work starts ([Taxation Act § 25¹, § 25²](https://www.riigiteataja.ee/en/akt/511082026003)). See [hiring employees](/en/guides/hiring-employees).
6. **Notices and licences.** File them before the activity starts.
7. **Books.** The board organises the accounting from day one ([Commercial Code § 183](https://www.riigiteataja.ee/en/akt/527022024004)). The first financial year can run up to 18 months ([Accounting Act § 13](https://www.riigiteataja.ee/en/akt/510072025005)), and the annual report is filed within six months of the year end ([Commercial Code § 179](https://www.riigiteataja.ee/en/akt/527022024004)).
8. **Contact data.** Keep the e-mail address in the register current: courts, the registry department included, send documents there, and a document that cannot be served in the e-File is deemed served five working days after it is sent to that address ([Code of Civil Procedure § 311¹](https://www.riigiteataja.ee/akt/120062026021)). See [e-Residency, the legal address and the contact person](/en/guides/e-residency-address-contact-person).

## Buying a shelf company

A ready-made company carries its whole history: debts, tax arrears, unpaid capital, overdue annual reports. The company is liable for all its obligations with all its assets ([Commercial Code § 135(3)](https://www.riigiteataja.ee/en/akt/527022024004)), so the buyer inherits them.

- If it was founded without contributions, the unpaid share and its liability pass with it ([§ 520¹](https://www.riigiteataja.ee/en/akt/527022024004)).
- An overdue annual report can lead to fines and deletion from the register ([Commercial Register Act § 57, § 61](https://www.riigiteataja.ee/en/akt/518032025010)).
- The share transfer must be notarially certified unless the articles validly waive that form ([Commercial Code § 149](https://www.riigiteataja.ee/en/akt/527022024004)).
- A licensed activity needs advance notice to the licensing authority before a change of owner or management that the licence checks ([General Part of the Economic Activities Code Act § 30](https://www.riigiteataja.ee/en/akt/511092025011)).

Since a new OÜ can be founded online in a day for a state fee of 265 euros, a shelf company rarely saves anything. If you still buy one, check the register card and past entries, the annual reports, the public tax debt query and the contracts, and get warranties with an indemnity in the purchase agreement.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/founding-an-ou/business-account-vs-ou

# Entrepreneur account, sole proprietor (FIE) or OÜ: which one for a freelancer?

> How the Estonian entrepreneur account (ettevõtluskonto), a sole proprietor (FIE) and an OÜ are taxed, what each costs you, and when an OÜ is the better choice.

Law as of 30.09.2026. General information, not advice for your situation.

A freelancer in Estonia has three ways to sell services: the entrepreneur account (ettevõtluskonto), a sole proprietor (FIE, füüsilisest isikust ettevõtja) or a private limited company (OÜ). They differ in how much tax you pay, whether you can deduct costs, and whether you risk your personal assets. This page compares the three. For the steps to set up a company, see [founding an OÜ](/en/guides/founding-an-ou).

**In short**

- The entrepreneur account suits small side income with few costs, mostly from private customers: the bank sends 20 percent of every euro received to the tax authority, and you keep no books.
- An FIE suits a sole trade with real costs: you deduct business expenses, but you pay a minimum social tax and you are liable with all your personal assets.
- An OÜ suits you once you keep profit in the business, sell to companies or carry business risk: retained profit is not taxed, and your liability is limited.
- Above 40,000 euros of taxable supply in Estonia in a calendar year you must register for VAT, and a VAT-registered person cannot hold an entrepreneur account.

## What is the entrepreneur account?

The entrepreneur account is a bank account of a natural person on which tax is paid at a flat rate on every amount received for goods or services ([Simplified Business Income Taxation Act § 1](https://www.riigiteataja.ee/en/akt/517122025005#para1)). Only a natural person can open one. A company cannot.

**The tax.** The rate is 20 percent of each amount received on the account. If you have joined the funded pension (the second pillar), the rate rises by your pension contribution ([§ 4](https://www.riigiteataja.ee/en/akt/517122025005#para4)). The bank reserves the tax and transfers it to the Tax and Customs Board by the 10th of the next month, so you file no return for this income ([§ 6](https://www.riigiteataja.ee/en/akt/517122025005#para6)). You cannot deduct any expenses. You keep no books, because a natural person who is not a sole proprietor is not an accounting entity ([Accounting Act § 2(2)](https://www.riigiteataja.ee/en/akt/510072025005#para2)).

**Where the 20 percent goes.** The law splits the tax into an income tax part of 22/55 and a social tax part of 33/55 ([§ 8(2)](https://www.riigiteataja.ee/en/akt/517122025005#para8)). The social tax part counts as social tax for your health insurance and your state pension ([§ 9(1)](https://www.riigiteataja.ee/en/akt/517122025005#para9)).

**Who cannot use it.** A person registered for VAT cannot hold an entrepreneur account. A person who also runs an FIE in the same or a similar field cannot hold one either ([§ 2(2)](https://www.riigiteataja.ee/en/akt/517122025005#para2)).

**The 40,000 euro limit.** VAT registration becomes mandatory when your taxable sales in Estonia pass 40,000 euros in a calendar year ([VAT Act § 19(1)](https://www.riigiteataja.ee/en/akt/530122025010#para19)). Because a VAT-registered person cannot hold the account, the Tax and Customs Board expects you to move to an FIE or a company above that amount ([Board guidance](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account)).

**Health insurance.** You are insured for a month only when the social tax part of your account tax reaches the minimum social tax obligation for that month ([Health Insurance Act § 5(2)](https://www.riigiteataja.ee/en/akt/522042026001#para5), clause 5^1). The social tax part is 12 percent of what you receive (33/55 of 20 percent). The minimum is social tax on the monthly rate set in the state budget, which is 33 percent of that rate ([Health Insurance Act § 5(2)](https://www.riigiteataja.ee/en/akt/522042026001#para5), clause 4; [Social Tax Act § 2^1](https://www.riigiteataja.ee/en/akt/525052026001#para2b1) and [§ 7(1)](https://www.riigiteataja.ee/en/akt/525052026001#para7)). In 2026 that is 292.38 euros, so you need receipts of about 2,436.50 euros in the month, according to the [Tax and Customs Board](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account) for a person without a funded pension contribution. Social tax that a client pays for you under a contract for services counts toward the same minimum. Cover starts after the social tax part has arrived, and it is suspended one month after the due date when the minimum was not reached in a month ([Health Insurance Act § 8](https://www.riigiteataja.ee/en/akt/522042026001#para8)).

**Selling to companies.** The Tax and Customs Board treats a payment from an Estonian company to an account holder, made in place of an employment contract or a service contract, as an expense unrelated to the company's business. The paying company then owes income tax of 22/78 on it and declares it on its TSD return. The Board applies no extra charge to a sale of goods, and it expects you to tell the paying company that you work through an entrepreneur account ([Board guidance](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account)). Read that guidance before you use the account for work for companies.

## How is a sole proprietor (FIE) taxed?

An FIE pays tax on profit, which is income minus business expenses, and the combined burden is about 41 percent of that profit.

**Registration.** You must apply to the Commercial Register before you start ([Commercial Code § 3(2)](https://www.riigiteataja.ee/en/akt/527022024004#para3)). The state fee is 20 euros ([State Fees Act § 62(1)](https://www.riigiteataja.ee/en/akt/520072026013#para62)). The business name must contain your given name and surname ([Commercial Code § 8(1)](https://www.riigiteataja.ee/en/akt/527022024004#para8)).

**The tax.** You deduct your business expenses from your business income. The result is divided by 1.33, and both social tax and income tax are charged on that amount ([Income Tax Act § 14(5^3)](https://www.riigiteataja.ee/en/akt/508052026001#para14)). Social tax is 33 percent ([Social Tax Act § 7(1)](https://www.riigiteataja.ee/en/akt/525052026001#para7)). Income tax is 22 percent, after the basic exemption ([Income Tax Act § 4(1)](https://www.riigiteataja.ee/en/akt/508052026001#para4)). Social tax is charged on at most ten times the annual minimum wage ([Social Tax Act § 2(1)](https://www.riigiteataja.ee/en/akt/525052026001#para2), clause 5).

**The minimum social tax.** An FIE pays social tax on at least 12 times the monthly rate of the state budget each year, even with a small profit or a loss ([Social Tax Act § 2(5)](https://www.riigiteataja.ee/en/akt/525052026001#para2)). Exceptions exist. Social tax that an employer already pays for you counts toward the minimum, so only the total must reach it (§ 2(7)). A person who received a state pension, had partial or no work ability, or was a student treated as insured for the whole year pays no minimum. The minimum is prorated in the year you register or close, in the year such a status starts or ends, while your activity is suspended, and for days of temporary incapacity for work (§ 2(5), (6), (8) and (10)).

**Advance payments.** Social tax advances are due by the 15th day of the third month of each quarter ([Social Tax Act § 9(3)](https://www.riigiteataja.ee/en/akt/525052026001#para9)). Income tax advances are one quarter of last year's tax on business income, paid by 15 September and 15 December. You pay none in your first year, and none when a quarterly payment would be 300 euros or less ([Income Tax Act § 47](https://www.riigiteataja.ee/en/akt/508052026001#para47)).

**Liability and timing.** An FIE is not a separate legal person, so you answer for business debts with all your personal assets. Profit is taxed in the year you earn it, even when you leave the money in the business.

## How is an OÜ taxed?

An OÜ pays no income tax on profit it keeps. It pays 22/78 of the net amount only when it distributes profit, for example as a dividend ([Income Tax Act § 4(1^1)](https://www.riigiteataja.ee/en/akt/508052026001#para4) and [§ 50(1)](https://www.riigiteataja.ee/en/akt/508052026001#para50)). The [guide to the corporate income tax](/en/guides/cit-distribution-tax) explains how that works.

A shareholder is not personally liable for the company's obligations ([Commercial Code § 135(2)](https://www.riigiteataja.ee/en/akt/527022024004#para135)). The cost is more administration: double-entry bookkeeping, an annual report, and payroll taxes if you take a salary. You choose how to pay yourself: a salary, a board member fee or dividends. See [paying yourself as a founder](/en/guides/founder-remuneration).

## Which one should you choose?

Choose by your costs, your clients and what you do with the profit.

|                     | Entrepreneur account                               | FIE                              | OÜ                                                           |
| ------------------- | -------------------------------------------------- | -------------------------------- | ------------------------------------------------------------ |
| Tax                 | 20 percent of every euro received                  | About 41 percent of profit       | 22/78 only on distributed profit                             |
| Expenses deductible | No                                                 | Yes                              | Yes                                                          |
| Minimum social tax  | No, but health insurance needs the monthly minimum | Yes, unless an exception applies | No for the company; payroll taxes on any salary or board fee |
| VAT registration    | Not allowed                                        | Possible                         | Possible                                                     |
| Liability           | Personal                                           | Personal, with all your assets   | Limited to the company                                       |

- **Entrepreneur account:** side income with few costs, under 40,000 euros a year, and no need for VAT registration.
- **FIE:** a sole trade with real costs, when you spend the profit as you earn it.
- **OÜ:** when you reinvest profit, sell to companies, or carry business risk. See [VAT registration](/en/guides/vat-registration) for when an OÜ must register.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/founding-an-ou/register-an-ou-online

# How to register an Estonian OÜ company online in the e-Business Register, step by step

> Found an Estonian private limited company (OÜ) yourself in the e-Business Register: what you need, every step with screenshots, how much capital to choose, and the 265 euro state fee. No agent needed.

Law as of 14.10.2026. General information, not advice for your situation.

You can found an Estonian private limited company (OÜ) yourself, online, in about an hour. The only fee is the state fee of 265 euros. You do not need a formation agent.

Oscar does not found companies. This page shows you every step of the state portal instead, with screenshots we took on 14.10.2026. The example company, "Kaktus Näidis OÜ", was never submitted, and personal data is greyed out.

**In short**

- Every founder and board member needs an Estonian ID card, an e-Residency card, Smart-ID or Mobile-ID.
- You fill in 11 steps, everyone signs, the board confirms the capital is paid, you pay the fee, and the application goes out.
- The registrar usually decides by the next working day.

## Before you start {#before-you-start}

- **A digital ID.** Every founder and board member logs in and signs with an Estonian ID card, an e-Residency card, Smart-ID or Mobile-ID. Not Estonian? [Become an e-resident](/en/guides/e-residency-address-contact-person/become-an-e-resident) first.
- **A name**, and one or two spare ones.
- **An address in Estonia.** If you live abroad, a legal address service gives you one. See [e-Residency, address and contact person](/en/guides/e-residency-address-contact-person).
- **An e-mail address** you can open. It is public.
- **The personal codes** of the people involved.

Log in at [ariregister.rik.ee](https://ariregister.rik.ee/eng), open **Establishment**, and choose **Private limited company**.

![The list of legal forms in the e-Business Register, with the private limited company first and its state fee of 265 euros](/content/guides/register-an-ou-online/01-legal-form.webp)

## Step 1: the activity

Pick the main activity from the tree, down to a five-digit code, and press **Select**. Keep the calendar year as the financial year unless you have a reason not to.

![The Activity step with the main activity 62101, computer programming activities, and the financial year from 01.01 to 31.12](/content/guides/register-an-ou-online/02-activity.webp)

## Step 2: the name

Type the name without "OÜ" and press **Select**. The portal compares it with existing companies and trademarks. Aim for "High probability", then choose where "OÜ" goes.

![The name check for a name that is already taken: low probability, the name is already registered and contains a trademark](/content/guides/register-an-ou-online/03-name-taken.webp)

![The name check for "Kaktus Näidis": high probability, with the six name formats to choose from](/content/guides/register-an-ou-online/04-name-check.webp)

## Step 3: the address and e-mail

Search the address, pick it, and add the postal code. Enter the company e-mail. The portal sends it a confirmation link, and you cannot submit until you click it.

![The Contacts step with the address Tartu mnt 67/1-13b, Tallinn, and a confirmed e-mail address](/content/guides/register-an-ou-online/05-contacts.webp)

## Step 4: the people

Add at least one board member (the person who runs the company) and one founder (who becomes the shareholder). Often it is the same person. The portal fills in the name from the personal code. Board members are public in the register.

![The Persons step with one board member and one founder and shareholder](/content/guides/register-an-ou-online/06-persons.webp)

## Step 5: the share capital {#how-much-share-capital}

Enter how much each founder puts in. The legal minimum is one cent.

![The Capital step with a contribution of 2,500 euros and one shareholder at 100 percent](/content/guides/register-an-ou-online/07-capital.webp)

**How much should you choose?** One cent is allowed, but keep two things in mind:

- **Below 2,500 euros, you can still owe up to 2,500 euros.** If the company goes bankrupt with no money left, the court-appointed trustee can ask the shareholders to pay their fee, up to the gap between the capital and 2,500 euros ([Bankruptcy Act § 29](https://www.riigiteataja.ee/en/akt/501122025004#para29)). You do not answer for the company's other debts.
- **A tiny capital looks weak** to banks, landlords and customers, who can see it in the register.

Our advice: choose **2,500 euros or more** if you want the company to look trustworthy. For a one-person freelance company, less is fine.

You pay the capital in money, in full, before the application goes out. Founding without paying it in is no longer possible ([Commercial Code § 140](https://www.riigiteataja.ee/en/akt/527022024004#para140)). Up to 50,000 euros you need no bank certificate: the board confirms the payment in the application. Never confirm money you have not paid.

## Step 6: the articles of association

The portal uses standard articles and fills most of them in. You choose a few points: how a later capital increase is paid, whether there is a legal reserve, the number of board members, and who bears the founding costs. The defaults suit most small companies. Need special share classes or transfer rules? That needs a notary: see [articles of association](/en/guides/founding-an-ou#articles-of-association).

![The Articles of association step: the name, the seat, the capital of 2,500 euros, money contributions, no legal reserve, 1 to 3 board members and founding costs of 265 euros borne by the company](/content/guides/register-an-ou-online/08-articles.webp)

## Steps 7 and 8: documents and beneficial owners

A simple OÜ needs no extra documents. Anything you upload is public.

![The Documents step: the system found no mandatory additional documents](/content/guides/register-an-ou-online/09-documents.webp)

Then confirm the beneficial owners: the people who really own or control the company. The portal suggests the shareholders. Choose their country of residence and "Direct ownership".

![The Beneficial owners step with one beneficial owner by direct ownership, resident in Estonia](/content/guides/register-an-ou-online/10-beneficial-owners.webp)

## Steps 9 to 11: VAT, employees and .ee domains

All three are optional, and you can do each one later:

- **VAT:** register voluntarily. It is compulsory only above 40,000 euros of sales a year, see [VAT registration](/en/guides/vat-registration).
- **Employees:** add your first employees to the employment register.
- **.ee domains:** reserve up to 20 domain names for 7 days after registration.

![The optional VAT registration form: the sources of financing, a description of the business and the cash accounting option](/content/guides/register-an-ou-online/11-vat.webp)

## Step 12: check and sign

The portal shows the whole application and the generated documents. Check every line, then press **Sign**. Every person in the application signs, each with their own digital ID, from their own dashboard. If you go back and change something, all signatures are lost.

![The Confirmation step: the signers with "Signature missing", the text of the application, the beneficial owners, the documents and the state fee of 265 euros](/content/guides/register-an-ou-online/14-confirmation.webp)

We never paid or submitted our example.

## Steps 13 to 15: confirm the capital, pay the fee, submit {#what-it-costs}

**Step 13** asks the board members to confirm that the share capital has been paid to the company. Up to 50,000 euros of capital, this confirmation is all the portal needs: tick the box and press **Confirm**. No bank statement is asked for. Above 50,000 euros, you pay the capital into the court's deposit account instead, by bank link (Coop, LHV, Luminor, SEB or Swedbank) or by bank transfer.

![Step 13, Contribution into the share capital: the board confirms that the share capital has been transferred to the company, which is enough up to 50,000 euros](/content/guides/register-an-ou-online/13-capital.webp)

**Step 14** is the state fee, paid by bank link in the portal or by bank transfer. **Step 15** submits the application. By default it goes out automatically once the fee arrives.

| What                                        | Cost                                      |
| ------------------------------------------- | ----------------------------------------- |
| State fee, online                           | 265 euros                                 |
| State fee at a notary (for custom articles) | 200 euros, plus the notary's fee          |
| Share capital                               | Your choice; it stays the company's money |
| Legal address service, if you live abroad   | The provider's price                      |

## After you submit {#after-you-submit}

The registrar decides at the latest on the next working day and tells you by e-mail. Your company then has a registry code. Next: open a business bank account and set up your bookkeeping, see [the first weeks after registration](/en/guides/founding-an-ou#the-first-weeks-after-registration). Once the company is registered, Oscar can keep its books.

---

Source: /en/guides/fringe-benefits-travel

# Fringe benefits, staff perks and business travel in Estonia

> How an Estonian company taxes staff benefits, the 400 euro sports and health allowance, home office costs, and tax-free per diems on business trips.

Law as of 30.09.2026. General information, not advice for your situation.

When an Estonian company gives its people something other than salary, the company usually pays the tax on it. This is the fringe benefit tax (_erisoodustusmaks_). This guide explains what counts as a fringe benefit, which staff perks are tax-free, and how a company pays tax-free per diems on business trips. It applies to employees and also to the owner who sits on the management board.

## In short

- A fringe benefit costs the company income tax of 22/78 of its value plus social tax of 33 percent on the value and that income tax. [More](#what-is-a-fringe-benefit-and-how-is-it-taxed)
- Health and sports costs are tax-free up to 400 euros per person per calendar year, if every employee gets the offer. [More](#the-400-euro-health-and-sports-allowance)
- A company laptop or phone used for work is not a benefit. Paying the person's private bills is, except the agreed work share of home office running costs. [More](#work-tools-and-home-office-costs)
- Gifts and meals for staff are taxed. There is no small gift limit. [More](#gifts-meals-and-staff-events)
- Employees and board members can get a tax-free foreign per diem of 75 euros a day for the first 15 days, then 40 euros. Contractors cannot. [More](#per-diem-limits-for-trips-abroad)
- A business trip needs a written decision made before the trip. Weeks of remote work from abroad by choice is not a business trip. [More](#what-makes-a-trip-a-business-trip)

## What is a fringe benefit and how is it taxed?

A fringe benefit is goods, a service, a payment in kind or any other benefit with a money value that a company gives to a person because of their work relationship. The company pays the tax, not the person.

**Who counts.** The rule covers more people than employees. It covers a person under an employment contract, a member of the management or supervisory board (so the owner on the board too), a contractor under a contract for services or a mandate, and a person who has sold goods to the company for more than six months. A benefit given to that person's spouse or relatives, or given by a group company, also counts ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)).

**Common examples.** Paying housing costs, private use of a company car or other asset, insurance that the law does not require, cheap loans, goods given free or below market price, and training that is not related to the job.

**What is not a fringe benefit.** Cash paid as salary, a bonus or a board fee is not a fringe benefit. It goes through payroll with withheld tax. Tax-exempt payments, such as per diems within the limit, and the company's own business costs are not fringe benefits either ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)).

**The calculation.** The value is normally the market price. The [regulation on the price of a fringe benefit](https://www.riigiteataja.ee/akt/113062025031) gives the details. The company pays:

- income tax of 22/78 of the value ([Income Tax Act § 4](https://www.riigiteataja.ee/akt/129042026004));
- social tax of 33 percent on the value plus that income tax ([Social Tax Act § 2 and § 7](https://www.riigiteataja.ee/akt/121052026019)).

| Benefit value | Income tax (22/78) | Social tax (33 percent) | Total tax |
| ------------- | ------------------ | ----------------------- | --------- |
| 100.00 EUR    | 28.21 EUR          | 42.31 EUR               | 70.52 EUR |

The tax period is the month in which the company gives the benefit. See [how to declare it](#how-to-declare-a-fringe-benefit-and-fix-a-missed-one).

A private benefit that the owner takes as a shareholder, not as a board member, is a different case. It can be a hidden profit distribution or a non-business expense. See [corporate income tax on distributions](/en/guides/cit-distribution-tax).

## The 400 euro health and sports allowance

A company can pay up to 400 euros per employee per calendar year, VAT included, for listed health and sports costs without fringe benefit tax. It must offer the benefit to all its employees. Board members count as employees, so a sole owner on the board can use it ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)).

**What it covers:**

1. entry fees of public mass sports events, such as a public run;
2. the regular use of a sports venue, or massage: a gym, a swimming pool, a sports club, a multi-sport pass;
3. the upkeep of the employer's own sports facilities;
4. dental care, rehabilitation, psychological therapy, physiotherapy or speech therapy by a licensed provider, and nutrition advice by a certified nutrition counsellor;
5. health insurance premiums.

**What it does not cover.** Sports equipment and clothing, their rental, and extras such as food, transport and parking. These are ordinary fringe benefits ([EMTA: Health and sports expenses](https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits/health-and-sports-expenses)).

**How it works:**

- The 400 euros is a yearly limit. The company can pay it at once or over the year. An unused amount does not move to the next year.
- The company cannot deduct the input VAT on these costs, because they are private consumption of the staff ([VAT Act § 29](https://www.riigiteataja.ee/akt/130122025021)).
- "All employees" means every employee gets the possibility in substance. A cap of 400 euros for the board and 10 euros for the other staff fails the condition ([EMTA: Health and sports expenses](https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits/health-and-sports-expenses)).
- Keep an invoice or receipt for each cost, and keep a running total for each person.

**Reporting.** Costs within the limit go once a year on form INF 14, by 1 February of the next year. The part above 400 euros is a fringe benefit in the month it arises, on TSD annex 4 ([regulation on the tax return forms](https://www.riigiteataja.ee/akt/120122025048)).

## Work tools and home office costs

A phone, a laptop or a desk that the company owns and gives for work is not a fringe benefit. It is a business cost ([Income Tax Act § 32 and § 48](https://www.riigiteataja.ee/akt/129042026004)).

A fringe benefit arises in these cases:

- **Private use of company property.** The value is the market rent of the asset ([regulation on the price of a fringe benefit § 2](https://www.riigiteataja.ee/akt/113062025031)). The law has no small amount that is exempt. Keep a written policy that limits the tool to work.
- **The person keeps the item.** For example, the employee keeps the laptop when leaving. The value is the market price, or the book value if it is higher.
- **The company pays the person's own bills.** Paying a private phone plan, home internet, electricity or rent in full is a benefit at the amount paid ([regulation § 6](https://www.riigiteataja.ee/akt/113062025031)).

**The work share of a home office is tax-free.** The company can reimburse the work share of electricity, water, heating, waste, internet and similar running costs of the person's home. Set the share by actual use, by floor area, or by time. Where the share is hard to set, the Tax and Customs Board accepts 50 percent. Agree the share in writing before the first payment, and keep the bills. Costs of owning the home, such as a loan payment, land tax or home insurance, are a fringe benefit if the company pays them ([EMTA: company office in the home of a board member or employee](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/ariuhingu-kontor-juhatuse-liikmetootaja-kodus)).

**A fixed monthly home office allowance in cash is salary.** Without documents, it is money, not a benefit ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)). For an employee, all payroll taxes apply. For a board member it is a board fee, with income tax, social tax and the funded pension payment, but no unemployment insurance ([Unemployment Insurance Act § 3](https://www.riigiteataja.ee/akt/121052026021)).

Remote work must be agreed with the employee ([Employment Contracts Act § 6](https://www.riigiteataja.ee/akt/103072026034)). Write in that agreement which equipment the company gives and which costs it pays back against documents.

## Gifts, meals and staff events

Gifts and meals that the company gives to staff are fringe benefits. There is no small gift threshold for staff ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)).

- **Gifts in kind**, such as vouchers or goods, are taxed at their market price. For the company's own products, the value is the price that outside customers pay ([regulation § 2](https://www.riigiteataja.ee/akt/113062025031)).
- **A cash gift** is salary, with payroll taxes.
- **Meals the company pays for** (a restaurant, office catering, meal vouchers) are a benefit at the amount paid. A daily lunch allowance in cash is salary.
- **Drinking water and a kitchen corner** at the workplace are business costs. Coffee, tea and other drinks that the employer pays for are a fringe benefit, unless the staff pay for them ([EMTA: workplace amenities and drinking water](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/tooolme-joogivesi)).

**Staff events.** The law has no specific rule. In practice, an event for all staff that is linked to the business, such as a team day or a Christmas party, is commonly treated as a business cost, because no one person gets an identifiable benefit. No guidance page of the Tax and Customs Board confirms this, so keep the invitation, the programme and the list of attendees. Costs for spouses and children are fringe benefits.

**VAT.** The company cannot deduct input VAT on catering or accommodation for its own staff, except accommodation on a business trip ([VAT Act § 30](https://www.riigiteataja.ee/akt/130122025021)).

## Health insurance, pension payments and childcare

- **Health insurance** is tax-free only inside the [400 euro health and sports limit](#the-400-euro-health-and-sports-allowance). Other insurance that the law does not require is a fringe benefit at the premium ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)). Insurance for the company's own risk, such as liability insurance or travel insurance on a business trip, is a business cost.
- **Occupational health costs** that safety law requires, such as the medical check or glasses for screen work, are business costs and bear no social tax ([Social Tax Act § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **Supplementary pension payments** (third pillar) for an employee or a board member are free of income tax up to 15 percent of the person's taxed pay for the year and at most 6,000 euros. They are payroll items, not fringe benefits, and social tax is due ([Income Tax Act § 13](https://www.riigiteataja.ee/akt/129042026004), [Social Tax Act § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **Childcare**, such as kindergarten fees, school costs or a summer camp, is a fringe benefit at the amount paid. Estonian law has no childcare exemption ([regulation § 6](https://www.riigiteataja.ee/akt/113062025031)).

## Who can get tax-free per diems?

Employees under an employment contract and members of the management or supervisory board can receive tax-free business trip costs and foreign per diems. Contractors cannot ([Income Tax Act § 13](https://www.riigiteataja.ee/akt/129042026004), [business trip regulation § 1](https://www.riigiteataja.ee/akt/102072025020)).

- **Within the limits**, these payments are also free of social tax ([Social Tax Act § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **A contractor** can have documented costs paid or reimbursed, such as tickets, the hotel or an event fee. A per diem paid to a contractor is part of the fee and is taxed as such. Agree in the contract which costs the company pays on top of the fee.
- **A person with no contract**, such as a future co-founder or a partner, gets no tax-free per diem.
- **A board member who works from home abroad** is not on a business trip there. For a trip from a place of work abroad, the limits of that country apply, not the Estonian limits ([Income Tax Act § 13 (3) clause 1^1](https://www.riigiteataja.ee/akt/129042026004); [business trip regulation § 1 (3)](https://www.riigiteataja.ee/akt/102072025020)).

The same people can get tax-free compensation for using their own car for work: 0.50 euros per km, at most 550 euros a month, with a trip log. See [cars and private use](/en/guides/cars-private-use).

Sign the employment contract or appoint the board member before the trip. A shareholder who is not on the board has no tax-free trip regime.

## Per diem limits for trips abroad

For a trip abroad, the tax-free per diem is 75 euros a day for the first 15 days of the trip, and 40 euros for each further day. At most 15 days a calendar month count at 75 euros. A trip inside Estonia has no tax-free per diem ([Income Tax Act § 13](https://www.riigiteataja.ee/akt/129042026004)).

| Trip                        | Tax-free per diem                  |
| --------------------------- | ---------------------------------- |
| 10 days abroad              | up to 750 EUR                      |
| 20 days abroad in one month | up to 15 x 75 + 5 x 40 = 1,325 EUR |
| Any trip inside Estonia     | 0 EUR (documented costs only)      |

**When a day counts** ([business trip regulation § 4](https://www.riigiteataja.ee/akt/102072025020)):

- the destination is at least 50 km from the border of the settlement where the person normally works;
- the day of departure counts if the transport leaves at 21:00 or earlier;
- the day of return counts if the transport arrives after 03:00.

**Above the limit.** The part above the limit is taxed as pay, through payroll ([business trip regulation § 9](https://www.riigiteataja.ee/akt/102072025020)).

**The minimum for an employee.** An employer must pay an employee at least 40 euros a day abroad. It may cut this by up to 70 percent if meals are free. This rule sets what the employee is owed. It does not change the tax-free limit ([business trip regulation § 3 and § 4](https://www.riigiteataja.ee/akt/102072025020)).

**Meals on the trip.** The per diem covers food. Meals the company pays for abroad on top of a full per diem are a fringe benefit. The company can reimburse documented meals without tax only if it cuts the per diem of those days by the same amount. Breakfast in the room rate is an accommodation cost, and a meal in the plane ticket is a travel cost ([EMTA: business trip questions and answers](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/toolahetuse-kusimused-ja-vastused)). On a trip inside Estonia, reimbursed meals are a fringe benefit.

**Other costs.** Travel, accommodation, visa, travel insurance and a conference fee are reimbursed tax-free against documents, with no cap ([business trip regulation § 2](https://www.riigiteataja.ee/akt/102072025020)).

The [per diem calculator](/en/tools/per-diem-calculator) computes the tax-free amount of a trip.

## What makes a trip a business trip?

A business trip needs a written decision of the employer, made before the trip, and a document for each cost. The decision names the destination, the duration, the task, and the rates of compensation and per diem. The decision is the company's decision, also when a sole board member travels ([business trip regulation § 1 (4) and § 2 (3)](https://www.riigiteataja.ee/akt/102072025020)).

Keep:

1. the written decision;
2. a cost document for each cost: tickets or boarding passes, the hotel invoice, taxi receipts;
3. proof of the business purpose: the agenda, meeting confirmations, an event registration.

Without a decision, the Tax and Customs Board taxes the costs paid as a fringe benefit and the per diem as salary ([EMTA handbook: fringe benefits](https://emta.ee/node/168/handbook/11/pdf)). If the traveller adds holiday days, the company does not pay the per diem or the hotel for those days.

**The place of work decides.** An employee goes on a business trip when the employer sends them outside the agreed place of work ([Employment Contracts Act § 20 and § 21](https://www.riigiteataja.ee/akt/103072026034)).

**Remote work abroad is not a business trip.** When a founder or an employee chooses to work from Lisbon or Bali for a month, the work could be done anywhere. That is remote work. So:

- no per diem is tax-free, and a daily allowance is salary;
- paying the flat or a coworking desk is a fringe benefit, unless the company needs the desk for a real business reason;
- for work abroad of more than one month, the employer must inform the employee before departure about the country, the duration, the currency of pay and the return conditions ([Employment Contracts Act § 6](https://www.riigiteataja.ee/akt/103072026034)).

A long stay abroad also raises questions about tax residence and a permanent establishment of the company. See [founder residency and permanent establishment](/en/guides/founder-residency-pe-cfc).

## How to declare a fringe benefit and fix a missed one

The company declares a fringe benefit on TSD annex 4, for the month in which it gave the benefit. It files and pays the income tax and social tax by the 10th of the next month ([Income Tax Act § 54](https://www.riigiteataja.ee/akt/129042026004), [EMTA: declaration and tax liability](https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits/declaration-and-tax-liability)). Annex 4 has one line for each type of benefit ([regulation on the tax return forms](https://www.riigiteataja.ee/akt/120122025048)). See [TSD](/en/glossary/tsd).

**A benefit you forgot.** The benefit belongs to the month it was given, not the month you find it.

1. Find the month and the value of each benefit.
2. File a corrected TSD for each month in e-MTA, with annex 4. The law requires you to correct an understated return without delay ([Taxation Act § 89](https://www.riigiteataja.ee/akt/109072026040)).
3. Pay the tax with interest of 0.06 percent a day from the day after the original due date ([Taxation Act § 115 and § 117](https://www.riigiteataja.ee/akt/109072026040)).
4. Declare the interest too: it is a non-business expense, taxed at 22/78 on TSD annex 6 for the month you pay it ([Income Tax Act § 51](https://www.riigiteataja.ee/akt/129042026004)).

The Tax and Customs Board can assess the tax for three years from the due date of the return, or five years if the tax was left unpaid on purpose ([Taxation Act § 98](https://www.riigiteataja.ee/akt/109072026040)).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/goods-imports-customs

# Buying goods abroad: EU acquisitions, imports, customs and excise

> How an Estonian company pays VAT, customs duty and excise on goods it buys in the EU or imports from outside it, and how to get an EORI number.

Law as of 30.09.2026. General information, not advice for your situation.

When your Estonian company buys goods abroad, the tax depends on where the goods come from. Goods from another EU country carry no customs duty, but your company declares Estonian VAT on them. Goods from outside the EU go through customs: they may carry customs duty, and they normally carry import VAT. Customs law is mostly EU law, and the Estonian Customs Act only adds national details.

## In short

- From a VAT-registered EU supplier: the invoice has no VAT. If your company is VAT registered, it declares 24 percent Estonian VAT and, for goods used in taxable business, deducts it in the same VAT return (KMD).
- From outside the EU: customs duty depends on the tariff code, the origin and the customs value. Import VAT is normally 24 percent of the customs value plus the duty, any excise, and the transport to the first destination in Estonia.
- A VAT-registered company can get an authorisation to declare import VAT on its KMD, so it pays no cash at the border.
- Every company that imports or exports in its own name needs an EORI number from the Tax and Customs Board (MTA).
- Since 01.07.2026, low-value parcels of up to 150 euros no longer enter duty free.
- Imported excise goods (fuel, alcohol, tobacco) carry excise duty on top.

## How is VAT declared on goods bought from a VAT-registered supplier in another EU country? {#eu-acquisition-vat}

Your supplier invoices without VAT, and your company self-assesses Estonian VAT as an intra-Community acquisition. If your company is fully VAT registered and uses the goods for taxable business, it deducts the same amount as input VAT in the same return. The net cash effect is zero.

An intra-Community acquisition is a purchase of goods from a taxable person of another member state, with transport from that state to Estonia ([VAT Act § 8(1)](https://www.riigiteataja.ee/akt/130122025021)). The Estonian buyer owes the VAT ([VAT Act § 3(4)](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 200](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)) at the standard rate of 24 percent ([VAT Act § 15(1)](https://www.riigiteataja.ee/akt/130122025021)). The supplier needs your valid Estonian VAT number (EE...) to zero-rate its sale ([VAT Directive Art. 138(1)(b)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)), so give it before the invoice is issued.

The tax point is the 15th day of the month after the month of dispatch, or the invoice date if the invoice comes earlier ([VAT Act § 11(2)](https://www.riigiteataja.ee/akt/130122025021)). The deduction goes into the same period. Keep the supplier's invoice and the transport documents ([VAT Act § 29(3), § 31(2) and (8)](https://www.riigiteataja.ee/akt/130122025021)).

The KMD is due by the 20th of the next month ([VAT Act § 27(1)](https://www.riigiteataja.ee/akt/130122025021)). Fill these rows ([KMD form](https://www.riigiteataja.ee/aktilisa/1300/5202/5008/RAM_m17_lisa1.pdf); [MTA handbook](https://www.emta.ee/en/node/339/handbook/27/pdf)):

- row 1: the taxable value, that is the price plus incidental costs the supplier charges ([VAT Act § 12(1) and (6^1)](https://www.riigiteataja.ee/akt/130122025021));
- row 4: 24 percent of that value, as output VAT;
- row 5: the same VAT as input VAT, and row 5.2 as well if the goods are a fixed asset;
- rows 6 and 6.1: the value of the acquisition, for information.

A price in a foreign currency is converted at the European Central Bank rate of the tax point ([VAT Act § 29(13)](https://www.riigiteataja.ee/akt/130122025021)).

A company that is not VAT registered does not self-assess. Below 10,000 euros of acquisitions since the start of the calendar year, it simply pays the supplier's own VAT. Above that, it must register as a limited taxable person within 3 working days, pay Estonian VAT on its acquisitions, and it cannot deduct that VAT ([VAT Act § 8(3) clause 7, § 21(2) to (4), § 3(5)](https://www.riigiteataja.ee/akt/130122025021)). Only a full VAT registration gives the right to deduct. See [VAT registration](/en/guides/vat-registration).

Common mistakes: filling only row 6 and forgetting rows 1, 4 and 5; deducting VAT on goods not used for taxable supplies; accepting an invoice with foreign VAT for goods that were transported to Estonia. Ask the supplier for a corrected 0 percent invoice.

From 01.01.2027 the VAT return changes: the separate VD report is repealed and its data become part of the KMD ([VAT Act § 27(1^5), version in force from 01.01.2027](https://www.riigiteataja.ee/akt/130062026130)). The self-assessment stays the same, but the rows of the return change. The MTA says the data-based return is available from April 2027 ([MTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibedeklaratsiooni-ja-aruannete-esitamine/kaibedeklaratsiooni-esitamine-muutub-2027-aastal-andmepohiseks)). Check with the MTA and your software before you file January to March 2027.

## What VAT applies to a used asset bought in the EU from a private seller or a margin-scheme dealer? {#second-hand-goods}

None in Estonia. A used asset bought from a private person, or from a dealer who sells under the margin scheme, is not an intra-Community acquisition. Your company self-assesses no Estonian VAT and has no input VAT to deduct. The exception is a new means of transport.

The seller's status decides:

- **A VAT-registered business that sells normally**: an intra-Community acquisition with self-assessment in Estonia, as above, even for second-hand goods.
- **A private individual**: no taxable supply and no acquisition ([VAT Act § 8(1)](https://www.riigiteataja.ee/akt/130122025021)). The full price is your cost.
- **A dealer under the margin scheme**: the dealer pays VAT on its margin in its own state, and the invoice shows no VAT. This is not an intra-Community acquisition ([VAT Act § 8(3) clause 8](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 4(a)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)). You declare nothing and cannot deduct the hidden VAT.
- **A small business exempt in its own state (an "EX" number)**: no Estonian VAT for a registered buyer ([VAT Act § 3(7)](https://www.riigiteataja.ee/akt/130122025021)).

The margin scheme is for dealers who buy used goods to resell them ([VAT Act § 41](https://www.riigiteataja.ee/akt/130122025021)). A company that buys an asset to use it, for example to rent it out, is not a dealer. It cannot later resell that asset under the margin scheme.

**New means of transport.** A land motor vehicle over 48 cc or 7.2 kW sold within 6 months of first use or with under 6,000 km, a vessel over 7.5 m within 3 months or under 100 hours of use, or an aircraft over 1,550 kg take-off mass within 3 months or under 40 flight hours, is a new means of transport ([VAT Act § 2(7)](https://www.riigiteataja.ee/akt/130122025021)). Its purchase from any person in another member state is taxed in Estonia. Even a buyer who is not VAT registered pays Estonian VAT within 10 days of arrival and before the vehicle is registered ([VAT Act § 3(6) clause 3, § 38(4)](https://www.riigiteataja.ee/akt/130122025021)).

## What customs duty and import VAT apply to goods from outside the EU? {#customs-duty-import-vat}

Customs duty depends on the tariff code, the origin and the customs value of the goods. The MTA says the rates are mostly between 0 and 17 percent ([MTA, Customs duty](https://www.emta.ee/en/business-client/customs-trade-goods/taxation-goods/customs-duty)). Import VAT is 24 percent of the customs value plus the duty, any excise, and the transport to the first destination in Estonia.

Goods from outside the EU that go on the EU market are declared for release for free circulation ([Union Customs Code Art. 201](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). For VAT this is an import ([VAT Act § 6(1) clause 1](https://www.riigiteataja.ee/akt/130122025021)). The customs debt arises when customs accepts the declaration ([Union Customs Code Art. 77](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Three things set the duty:

1. **Classification.** Each product has a 10-digit TARIC code ([Union Customs Code Art. 56 and 57](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Look it up in the Estonian Master Tariff System, EMTS ([Customs Act § 20](https://www.riigiteataja.ee/akt/130122024018)).
2. **Origin.** A free trade agreement can lower the duty to 0 if you present a proof of origin ([Union Customs Code Art. 59 to 64](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).
3. **Customs value.** Normally the price actually paid, plus, if not already included, commissions (not buying commissions), packing, royalties that are a condition of the sale, and transport, insurance and handling up to the place where the goods enter the EU ([Union Customs Code Art. 70 and 71](https://eur-lex.europa.eu/eli/reg/2013/952/oj); [MTA, Customs value](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/tollivaartus)). Without a sale, for example a free sample, other methods apply (Art. 74).

The import VAT base is the customs value, plus the duty, plus any excise, plus transport and other costs to the first destination in Estonia that are not already in the customs value ([VAT Act § 13(1)](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 85 and 86](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)).

Example: price 100,000 euros, transport to the EU border 2,000 euros, duty 0, transport from the border to Tallinn 500 euros. The customs value is 102,000 euros, the VAT base is 102,500 euros, and the import VAT is 24,600 euros.

A VAT-registered company that uses the goods for taxable supplies deducts the import VAT on the basis of the customs declaration, in the period of release ([VAT Act § 29(3) clause 2, § 31(4) and (8)](https://www.riigiteataja.ee/akt/130122025021)). Customs duty is not deductible: it is part of the cost of the goods. Customs repays or remits duty only in the cases of the Union Customs Code, for example an overcharge, defective goods or an error by customs. You apply within three years, or within one year for defective goods or goods that do not match the contract ([Union Customs Code Art. 116 to 121](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Some goods also carry anti-dumping duties, sanctions or licence requirements. Check the measures in EMTS before you order.

## Can import VAT be declared on the VAT return instead of being paid at the border? {#import-vat-on-kmd}

Yes. A VAT-registered company that notifies the MTA in advance and gets its confirmation declares the import VAT on its KMD and deducts it in the same return. No cash is paid at customs ([VAT Act § 38(2^1)](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 211](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)).

Without this authorisation, import VAT is paid under the customs rules at release ([VAT Act § 38(2)](https://www.riigiteataja.ee/akt/130122025021)). A broker often advances it and charges a fee on the tax.

The conditions ([VAT Act § 38(2^1) and (2^2)](https://www.riigiteataja.ee/akt/130122025021)):

- the company is a VAT-registered taxable person (a limited taxable person cannot use it);
- it has been registered for at least the previous 12 consecutive months;
- in those 12 months it filed no return late and had no tax debt;
- for a **fixed asset**, the 12-month condition does not apply, but the MTA may ask for a guarantee and tells the company within 5 working days.

How it works ([MTA handbook](https://www.emta.ee/en/node/339/handbook/27/pdf)):

1. Apply in e-MTA, under customs licences, for the authorisation for goods or the one for fixed assets. For a fixed asset, give the import period (at most 3 months), the estimated value and a description.
2. The MTA confirms or refuses within 30 days ([VAT Act § 38(2^3)](https://www.riigiteataja.ee/akt/130122025021)). The goods authorisation has no end date and is checked every month. The fixed-asset authorisation ends with its term.
3. Apply before the goods are declared. A company that holds the goods authorisation needs no separate fixed-asset authorisation.
4. On the KMD, the MTA pre-fills row 4^1 (import VAT payable) from the import declarations. Your company enters the deduction itself in row 5 and row 5.1, and in row 5.2 for a fixed asset ([KMD form](https://www.riigiteataja.ee/aktilisa/1300/5202/5008/RAM_m17_lisa1.pdf)).

If the monthly check finds a condition no longer met, the MTA may suspend the right. It may revoke it after six consecutive months of suspension or by a tax decision ([VAT Act § 38(2^4) to (2^6)](https://www.riigiteataja.ee/akt/130122025021)).

A new company that buys one large asset should apply for the fixed-asset authorisation before the asset arrives. Without it, the company must finance the VAT at the border and get it back only through a later KMD refund.

## Does a company need an EORI number? {#eori-number}

Yes. Any company that imports, exports or carries out other customs operations in its own name needs an EORI number. In Estonia the MTA issues it, and it is valid across the EU ([Union Customs Code Art. 9](https://eur-lex.europa.eu/eli/reg/2013/952/oj); [Customs Act § 3(1)](https://www.riigiteataja.ee/akt/130122024018)).

An Estonian OÜ gets its EORI number from the MTA, even if its first import happens in another member state. Apply in e-MTA under customs, "Economic operators registration and identification number (EORI)". The applicant must be a board member or hold the access right for EORI ([MTA, EORI](https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/economic-operator-registration-eori)).

Rules to know ([MTA, EORI](https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/economic-operator-registration-eori)):

- one company has one EORI number, used everywhere in the EU;
- you need it even when a broker declares for you, because the declaration names the importer by it;
- a GB EORI number from the United Kingdom is not valid in the EU.

Apply as soon as you plan the first import. A courier may hold a business parcel until you give an EORI number.

## Should you use a customs broker or file the import declaration yourself? {#customs-broker}

Both are possible. A company may lodge its own customs declaration with no licence ([Union Customs Code Art. 170](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). A broker is useful for a one-off, unusual or high-value import.

A broker (customs agency) acts for you in one of two ways ([Union Customs Code Art. 18](https://eur-lex.europa.eu/eli/reg/2013/952/oj)):

- **Direct representation**: the broker acts in your name. Your company is the declarant and owes the duty.
- **Indirect representation**: the broker acts in its own name. It becomes the declarant and is jointly liable for the duty with your company ([Union Customs Code Art. 77(3) and 84](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

In Estonia, a customs representative needs an MTA customs agency licence, even without a fee. The only exceptions are a narrow case under Union Customs Code Art. 18(2) and a private person who represents another private person outside any business ([Customs Act § 17](https://www.riigiteataja.ee/akt/130122024018)). The MTA publishes the list of agencies. You authorise the broker in e-MTA or by a written power of attorney ([Union Customs Code Art. 19](https://eur-lex.europa.eu/eli/reg/2013/952/oj); [MTA, Customs agencies](https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-agencies)). Both the declarant and the representative answer for the accuracy of the data ([Union Customs Code Art. 15(2)](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Import VAT paid through a customs agency is deductible by your company after release, not by the agency ([VAT Act § 31(6) and (7)](https://www.riigiteataja.ee/akt/130122025021)).

To file yourself, lodge the declaration electronically in the MTA import system through e-MTA ([MTA, Free circulation](https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/free-circulation)). You need the EORI number, the tariff code, the customs value, the supporting documents, and the reference of the previous document.

That reference is the most common reason for a rejection. Goods that arrive from outside the EU first go into temporary storage, under a temporary storage declaration that the carrier or courier lodges ([Union Customs Code Art. 139 and 145](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Your import declaration must refer to that exact document. If you enter the air waybill number in place of the MRN of the temporary storage declaration, or the wrong document type, the system cannot find the goods. Ask the carrier's customs department for the exact document type code, the MRN, the transport document number and the storage location code. Then lodge a new declaration. A rejected declaration was never accepted, so there is nothing to amend ([Union Customs Code Art. 172 to 174](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Goods may stay in temporary storage for up to 90 days ([Union Customs Code Art. 149](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Tell the courier in advance that your company will declare the parcel itself.

## What changed for low-value parcels from outside the EU on 01.07.2026? {#low-value-parcels}

The customs duty exemption for parcels of up to 150 euros ended on 01.07.2026 ([Council Regulation (EU) 2026/382](https://eur-lex.europa.eu/eli/reg/2026/382/oj)). According to the MTA, a business-to-consumer parcel of up to 150 euros now pays a fixed duty of 3 euros per item category, on top of VAT. A business-to-business parcel of any value is declared normally and pays the ordinary duty rate ([MTA, parcels from 01.07.2026](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/saadetise-maksustamine-alates-1-juulist-2026)).

Import VAT applies to every parcel, whatever its value ([VAT Act § 13(3^1)](https://www.riigiteataja.ee/akt/130122025021)). For a distance sale of up to 150 euros (not excise goods), the seller can charge VAT at checkout under the Import One-Stop Shop (IOSS). The import is then VAT exempt ([VAT Act § 43^1(1), § 17(1) clause 11](https://www.riigiteataja.ee/akt/130122025021)). Without IOSS, the postal operator or courier can collect the 24 percent VAT from the recipient ([VAT Act § 43^2](https://www.riigiteataja.ee/akt/130122025021)).

What this means for your company, according to the MTA:

- a parcel your company buys, including a sample, is declared in the full import profile at the normal duty rate of its tariff code;
- the simplified profile is only for consumer distance sales and gifts between private persons, and it takes no company EORI number;
- you may not group several parcels of up to 150 euros into one to avoid the 3-euro duty ([MTA, parcels from 01.07.2026](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/saadetise-maksustamine-alates-1-juulist-2026)), and customs may refuse separate declarations for parts of one consignment ([Customs Act § 28(2)](https://www.riigiteataja.ee/akt/130122024018));
- your company deducts the import VAT as usual.

Anyone who lodges a low-value declaration before the goods arrive must prepay the tax plus 7 percent. The exceptions are a deferred payment right, the KMD authorisation above, IOSS, and the courier's special arrangement ([Customs Act § 27(2) and (3)](https://www.riigiteataja.ee/akt/130122024018)).

More changes are announced for late 2026, among them a customs handling fee per parcel. Check the MTA page before you rely on the details.

## When does a company owe excise duty on fuel, alcohol or tobacco? {#excise-duty}

A company that buys excise goods in Estonia at the normal price owes nothing: the duty is in the price. It owes excise itself when it imports excise goods from outside the EU, or when it brings in duty-paid goods from another member state for business use.

Excise goods are alcohol, tobacco products, fuel and electricity ([Excise Duty Act § 1(1)](https://www.riigiteataja.ee/akt/129042026013)). The liability arises when the goods are released for consumption, which includes import, or when they arrive in Estonia from another member state without duty suspension ([Excise Duty Act § 4^1(1) clause 4, § 24(1)](https://www.riigiteataja.ee/akt/129042026013)).

- **Import from outside the EU**: the declarant pays the excise with the customs duty and the import VAT ([Excise Duty Act § 9, § 10, § 22(1) clause 2, § 25(4)](https://www.riigiteataja.ee/akt/129042026013)). Excise is part of the import VAT base ([VAT Act § 13(1)](https://www.riigiteataja.ee/akt/130122025021)).
- **Duty-paid goods from another member state for business use**, for example wine for resale: only a certified consignee may receive them. The company registers each consignment with the MTA and gives a guarantee before dispatch. It declares and pays Estonian excise within 5 days ([Excise Duty Act § 21^1(1), § 25(2^2), § 41(1^1), § 44^4](https://www.riigiteataja.ee/akt/129042026013); [MTA, Excise duties](https://www.emta.ee/en/business-client/taxes-and-payment/excise-duties)).
- **Fuel in the tank**: fuel in the standard tank of a vehicle that arrives from another member state is excise free when it is used in that vehicle and not brought for a commercial purpose, such as sale or transfer. The same applies in international carriage ([Excise Duty Act § 69(1) and (2)](https://www.riigiteataja.ee/akt/129042026013); [Directive 2003/96/EC Art. 24](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02003L0096-20230605)). From outside the EU, the standard tank plus up to 10 litres in a can are exempt on the first arrival in a calendar month, with narrower rules for later arrivals ([Excise Duty Act § 68](https://www.riigiteataja.ee/akt/129042026013)). Exempt fuel may not be taken out of the vehicle, stored or passed on.

A company that is not VAT registered and acquires alcohol, tobacco products or fuel (not natural gas) from another member state also owes Estonian VAT, whatever the amount. The 10,000 euro threshold does not apply ([VAT Act § 3(6) clause 4, § 21(2), § 38(5)](https://www.riigiteataja.ee/akt/130122025021)). Excise rates change often ([Excise Duty Act § 46 and § 66](https://www.riigiteataja.ee/akt/129042026013)), so check the rate on the day of release.

## How is an imported high-value asset booked and depreciated? {#imported-asset-depreciation}

Book the asset at cost: the purchase price plus customs duty, non-refundable taxes, transport, broker fees and the other costs of bringing it into use. Import VAT that your company deducts is not part of the cost. Depreciate the asset over its useful life from the day it is ready for use. Estonian accounting rules do not allow revaluation to market value.

Before a large import, prepare in this order: the EORI number, a full VAT registration, the fixed-asset authorisation for import VAT, and a check of the tariff code and any licence. Keep the customs declaration and its MRN: it is the evidence for the VAT deduction ([VAT Act § 31(4)](https://www.riigiteataja.ee/akt/130122025021)).

The rules come from the Accounting Standards Board guideline RTJ 5 ([RTJ](https://www.riigiteataja.ee/akt/124072026006)). The point numbers below are from the wording for financial years that start on or after 01.01.2027. The earlier wording has the same principles.

- **Cost** (RTJ 5 points 11 and 12): the purchase price including customs duty and non-refundable taxes, plus directly attributable costs such as transport, installation, testing and professional fees. For a company without the right to deduct, import VAT is part of the cost.
- **Depreciation** (RTJ 5 points 21 to 30): the cost less the residual value is spread over the useful life, usually straight line. Depreciation reflects use, not market value. The company sets its methods and rates in its accounting policies.
- **Components** (RTJ 5 points 18 and 19): a significant part with a different useful life, for example an engine, is depreciated separately.
- **Later costs** (RTJ 5 points 31 and 32): an improvement or a replaced component that brings future benefit is added to the asset, and the carrying amount of the old part is written off. Routine repairs are an expense.
- **No revaluation** (RTJ 5 point 83): only the cost model is allowed. Only an impairment write-down is possible.

VAT follow-up: if the use of a fixed asset for taxable supplies changes, the deducted input VAT is adjusted at the end of each calendar year for 5 years, or 10 years for immovables ([VAT Act § 32(4) to (4^2)](https://www.riigiteataja.ee/akt/130122025021)). A taxable sale within that period counts as fully taxable use for the rest of the period, so a company that deducted the VAT in full normally repays nothing. If the sale price is below half of the cost, a repayment can still arise ([VAT Act § 32(5) and (5^1)](https://www.riigiteataja.ee/akt/130122025021)).

A car has its own rules: the 50 percent limit on input VAT ([VAT Act § 30(3)](https://www.riigiteataja.ee/akt/130122025021)), the motor vehicle tax and the registration fee. See [cars and private use](/en/guides/cars-private-use) and the [motor vehicle tax](/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/hiring-employees

# Hiring employees in Estonia: contracts, registration and foreign staff

> What an Estonian OÜ must do before its first employee starts: the written contract, fixed terms and probation, the employment register, the minimum wage and the employer cost, family members, board members, non-EU staff and interns.

Law as of 30.09.2026. General information, not advice for your situation.

An Estonian company becomes an employer through two steps: the first entry in the employment register and the first monthly TSD return. There is no separate "employer registration". This guide covers what a small OÜ must do around a hire: the contract, the register, the pay and the taxes, and the special cases of relatives, board members, foreign staff and interns.

**In short**

- Sign a written employment contract with the items of the Employment Contracts Act, and give the pay or pay range to applicants before the interview.
- Register the start of work in the employment register no later than the moment the person starts.
- Pay at least the minimum wage: 946 euros a month for full time from 01.04.2026. The employer adds 33 percent social tax and 0.8 percent unemployment insurance.
- Social tax is due on at least 886 euros a month in 2026 for each employee, even part time, unless an exception applies.
- A probation period of four months applies by law unless the contract shortens or excludes it.
- A non-EU citizen needs a legal basis to work before the first day.

## Before the first employee starts

Choose the right contract, sign it in writing, and register the start of work before the person starts. Already when you recruit, give the pay of the position or its range in writing before the interview, and do not ask what the applicant earns or earned ([Employment Contracts Act § 11](https://www.riigiteataja.ee/en/akt/510072026004)). That rule applies since 13.07.2026.

A practical checklist for the first hire:

1. **Qualify the relationship.** Work under the direction and control of the company for pay is an employment contract. A board member's mandate is not, and a truly independent contractor is not ([Employment Contracts Act § 1](https://www.riigiteataja.ee/en/akt/510072026004)).
2. **Sign the contract** with at least the items of § 5(1) of the Act (see the next section). If you do not give the terms before the start, give them within 7 calendar days ([Employment Contracts Act § 5(3)](https://www.riigiteataja.ee/en/akt/510072026004)).
3. **Register the start** in the employment register in e-MTA no later than the moment the employee starts ([Taxation Act § 25²(3)](https://www.riigiteataja.ee/en/akt/511082026003)).
4. **Set up occupational health and safety.** The Labour Inspectorate expects a working environment specialist, notified within 10 days of the appointment, a written risk assessment and action plan, an instruction before the employee starts, first aid arrangements and, where the risk assessment requires it, a medical examination within four months of the start ([Labour Inspectorate: where to begin](https://www.tooelu.ee/en/78/where-begin)).
5. **Collect payroll data.** The employee's written application if the company is to apply the basic exemption ([Income Tax Act § 42](https://www.riigiteataja.ee/en/akt/508052026001)), the bank account, and the funded pension rate of 2, 4 or 6 percent ([Funded Pensions Act § 9](https://www.riigiteataja.ee/en/akt/510062025006)).
6. **Plan payroll.** Pay at least once a month ([Employment Contracts Act § 33(1)](https://www.riigiteataja.ee/en/akt/510072026004)). Declare the withheld taxes and the social tax on the TSD and pay them by the 10th of the following month ([Income Tax Act § 40](https://www.riigiteataja.ee/en/akt/508052026001), [Social Tax Act § 9](https://www.riigiteataja.ee/en/akt/525052026001)).
7. **Non-EU citizens** need a legal basis to work before the first day (see [non-EU citizens](#non-eu-citizens)).

Keep the contract and the information you gave for the life of the contract and ten years after it ends ([Employment Contracts Act § 5(5)](https://www.riigiteataja.ee/en/akt/510072026004)).

Common mistakes: a job advertisement with no pay or pay range; a "trial" of a few days before the contract and the register entry; registering the start after the fact.

## The employment contract

Conclude the contract in writing, with a handwritten or a qualified digital signature. An oral contract is still valid, but the risk falls on the employer ([Employment Contracts Act § 4](https://www.riigiteataja.ee/en/akt/510072026004)):

- A fixed term, a non-compete, confidentiality, remote work or temporary agency work that is not given in writing is presumed not agreed ([§ 6(9)](https://www.riigiteataja.ee/en/akt/510072026004)).
- A pay rate that cannot be proven is replaced by the usual pay for similar work ([§ 29(2)](https://www.riigiteataja.ee/en/akt/510072026004)).
- Failing to give the employee the data of § 5(1) is a misdemeanour, with a fine of up to 32,000 euros for a company ([§ 117](https://www.riigiteataja.ee/en/akt/510072026004)).

The written document contains at least ([§ 5(1)](https://www.riigiteataja.ee/en/akt/510072026004)): the names, codes and addresses of both parties; the date of signing and the start date; the duties; the job title where it has a legal effect; the pay, how it is calculated, the payday and the taxes paid and withheld; agreed training and benefits; working time; the place of work; the annual leave (at least 28 calendar days) and a reference to other paid leave; a reference to the termination rules; a reference to the work rules and to any collective agreement; a reference to the overtime rules; and the length of the probation period.

Extra items are needed in special cases, for example the term and reason of a fixed-term contract, remote work, or work abroad for more than a month ([§ 6](https://www.riigiteataja.ee/en/akt/510072026004)). Give the terms before the start or within 7 calendar days, and give any change in writing no later than the day it takes effect ([§ 5(3)-(4)](https://www.riigiteataja.ee/en/akt/510072026004)). A term that is worse for the employee than the law is void unless the law allows it ([§ 2](https://www.riigiteataja.ee/en/akt/510072026004)), so a contract cannot waive the minimum wage or shorten annual leave.

If the contract states no hours, full time of 40 hours a week is presumed ([§ 43(1)](https://www.riigiteataja.ee/en/akt/510072026004)). State part-time hours expressly.

## Fixed-term contracts

An employment contract is presumed open-ended. A fixed term of up to five years is allowed only when the temporary nature of the work justifies it, for example a seasonal peak, or to replace an absent employee for the time of the absence ([Employment Contracts Act § 9](https://www.riigiteataja.ee/en/akt/510072026004)). "We want to test the person" is not a valid reason: the probation period exists for that.

The contract becomes open-ended in three cases:

- The fixed term was not lawful: the contract is open-ended from the start ([§ 80(2)](https://www.riigiteataja.ee/en/akt/510072026004)).
- More than two consecutive fixed-term contracts, or more than one extension, for similar work within five years. Contracts are consecutive when the gap between them is two months or less ([§ 10(1)](https://www.riigiteataja.ee/en/akt/510072026004)).
- The employee keeps working after the term ends and the employer does not object within five working days. The contract is then open-ended for the future ([§ 80(3)](https://www.riigiteataja.ee/en/akt/510072026004)).

A fixed-term contract cannot be ended early by ordinary notice. If the employer ends it early for economic reasons, it pays the wages the employee would have earned until the end of the term ([§ 100(3)](https://www.riigiteataja.ee/en/akt/510072026004)). That makes a long fixed term expensive to exit.

## Probation period

A probation period of four months applies by law from the first working day. The contract may shorten or exclude it, but not make it longer. For a fixed-term contract of up to eight months, probation is at most half of the term ([Employment Contracts Act § 10¹](https://www.riigiteataja.ee/en/akt/510072026004)). Days when the employee could not work, such as sick leave and holiday, extend the period. An extension or a consecutive fixed-term contract for similar work has no new probation.

During probation either party can end the contract with at least 15 calendar days' notice ([§ 86(1)](https://www.riigiteataja.ee/en/akt/510072026004), [§ 96](https://www.riigiteataja.ee/en/akt/510072026004)):

- The notice must be in a form that can be reproduced in writing. E-mail is enough; an oral notice is void ([§ 95](https://www.riigiteataja.ee/en/akt/510072026004)).
- The employer gives its reason in the same form ([§ 95(2)](https://www.riigiteataja.ee/en/akt/510072026004)), and the reason may not conflict with the purpose of probation ([§ 86(4)](https://www.riigiteataja.ee/en/akt/510072026004)). A missing reason does not void the notice, but the employee can claim damages ([§ 95(3)](https://www.riigiteataja.ee/en/akt/510072026004)). Pregnancy, a sick leave as such, or a business downturn are not valid reasons.
- Shorter notice is still effective, but the other party may claim the average daily pay for each working day of notice that is missing ([§ 100(5)](https://www.riigiteataja.ee/en/akt/510072026004)).

Register the end of work in the employment register within ten days ([Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)).

## Employment register

Register the start of work no later than the moment the person starts working. Register the end of work, and a suspension such as parental leave, within ten days ([Taxation Act § 25²](https://www.riigiteataja.ee/en/akt/511082026003)). Employees, board members and people working under a service contract (unless they are sole proprietors) are all registered. A late or missing entry can bring coercive payments of up to 3,300 euros in total ([§ 25⁸](https://www.riigiteataja.ee/en/akt/511082026003)).

Read the full answer: [the employment register (TÖR)](/en/guides/hiring-employees/employment-register).

## Minimum wage and employer cost

From 01.04.2026 the minimum wage is 946 euros a month for full time and 5.67 euros an hour ([Government regulation no 36 of 23.03.2026](https://www.riigiteataja.ee/akt/124032026005)). Pay below it is not allowed ([Employment Contracts Act § 29(6)](https://www.riigiteataja.ee/en/akt/510072026004)). On top of the gross salary, the employer pays 33 percent social tax ([Social Tax Act § 7](https://www.riigiteataja.ee/en/akt/525052026001)) and 0.8 percent unemployment insurance. A full-time minimum wage costs the employer 1,265.75 euros a month.

Social tax is due on at least 886 euros a month in 2026 for each employee, even part time, unless an exception applies ([Social Tax Act § 2](https://www.riigiteataja.ee/en/akt/525052026001)).

Read the full answer with a worked example: [the minimum wage and the employer cost](/en/guides/hiring-employees/minimum-wage). To compute any salary, use the [salary calculator](/en/tools/salary-calculator).

## Family members

An OÜ may employ a spouse, a parent or a child. The relationship must be a real employment: actual work under the company's direction, a written contract, registration before the start, at least the minimum wage and the full labour taxes ([Employment Contracts Act § 1](https://www.riigiteataja.ee/en/akt/510072026004)).

A minor child comes with extra limits. Every child under 18 needs the consent of the legal representative and may not do work that harms health, development or schooling ([§ 7](https://www.riigiteataja.ee/en/akt/510072026004), [§ 8](https://www.riigiteataja.ee/en/akt/510072026004)). A child under 15, or one still subject to compulsory schooling, may in addition do only light work and has a shortened working time ([§ 43(4)](https://www.riigiteataja.ee/en/akt/510072026004)). For a child of 7 to 12, make the register entry at least five working days before the start, unless the Labour Inspectorate consented earlier ([§ 8(3)](https://www.riigiteataja.ee/en/akt/510072026004)).

A contract signed only to obtain health insurance, with no real work, is a sham. A sham transaction is void ([General Part of the Civil Code Act § 89](https://www.riigiteataja.ee/en/akt/523012025003)), and for tax it is disregarded and the hidden transaction is taxed by its real content ([Taxation Act § 83](https://www.riigiteataja.ee/en/akt/511082026003)). If sickness benefit was paid without basis because the employer gave wrong data, the Health Insurance Fund can claim it back from the employer ([Health Insurance Act § 62(4)](https://www.riigiteataja.ee/en/akt/522042026001)). Keep evidence that the work is real: duties, timesheets, outputs.

An employee's health insurance starts 14 days after the registered start date and ends two months after the registered end date ([Health Insurance Act § 6](https://www.riigiteataja.ee/en/akt/522042026001)).

## Board members and shareholders

A shareholder can be an ordinary employee. A board member cannot have an employment contract for the board duties, because the contract of a member of a management body is outside the Employment Contracts Act ([§ 1(5)](https://www.riigiteataja.ee/en/akt/510072026004)). A board member may have a separate employment contract for clearly different work, for example as a developer, with each role registered separately in the employment register ([Taxation Act § 25¹(4)](https://www.riigiteataja.ee/en/akt/511082026003)).

The differences between a salary and a board fee:

|                                                     | Salary under an employment contract                                                       | Board member fee                                                                                                                            |
| --------------------------------------------------- | ----------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------- |
| Income tax 22 percent, social tax 33 percent        | Yes                                                                                       | Yes                                                                                                                                         |
| Unemployment insurance (1.6 and 0.8 percent)        | Yes                                                                                       | No ([Unemployment Insurance Act § 3(2)](https://www.riigiteataja.ee/en/akt/531052026001))                                                   |
| Minimum wage                                        | Yes ([Employment Contracts Act § 29(6)](https://www.riigiteataja.ee/en/akt/510072026004)) | No                                                                                                                                          |
| Minimum social tax base (886 euros a month in 2026) | Yes, with exceptions                                                                      | No. Reaching it is only the condition for health insurance ([Health Insurance Act § 5(2)](https://www.riigiteataja.ee/en/akt/522042026001)) |

When a sector licence requires the company to have an employee, a sole board member usually does not count, for the same reason ([Employment Contracts Act § 1(5)](https://www.riigiteataja.ee/en/akt/510072026004)). The employee then needs a real employment contract, at least the minimum wage for the agreed hours ([§ 29(6)](https://www.riigiteataja.ee/en/akt/510072026004)), and the minimum social tax base even when part time, unless an exception applies ([Social Tax Act § 2](https://www.riigiteataja.ee/en/akt/525052026001)).

See also [founder remuneration](/en/guides/founder-remuneration).

## Non-EU citizens

EU, EEA and Swiss citizens need no permit. A non-EU citizen needs a legal basis to work before the first day ([Aliens Act § 104](https://www.riigiteataja.ee/en/akt/501092026001)). e-Residency gives no right to live or work in Estonia.

- **Already in Estonia on a residence permit.** As a rule the person may work, unless the permit restricts it ([§ 259](https://www.riigiteataja.ee/en/akt/501092026001)). A residence permit for employment fixes the employer and the job. A new employer must have the change of employer registered by the Police and Border Guard Board before the person starts ([§ 184¹](https://www.riigiteataja.ee/en/akt/501092026001), [§ 185](https://www.riigiteataja.ee/en/akt/501092026001)).
- **Short-term employment.** The employer registers it with the Police and Border Guard Board before work starts, for up to 365 days within 455 days ([§ 106](https://www.riigiteataja.ee/en/akt/501092026001)). As a rule the person may start only from the day of the decision to register ([§ 107¹](https://www.riigiteataja.ee/en/akt/501092026001); [Police and Border Guard Board guidance](https://www.politsei.ee/en/instructions/working-in-estonia/registration-of-short-term-employment)).
- **Residence permit for employment.** The employer must be in the Business Register with real activity in Estonia for at least six months, and the job as a rule needs a permit of the Unemployment Insurance Fund ([§ 176](https://www.riigiteataja.ee/en/akt/501092026001), [§ 177](https://www.riigiteataja.ee/en/akt/501092026001)). Most such permits count toward the annual immigration quota ([§ 113-115](https://www.riigiteataja.ee/en/akt/501092026001)).

**Pay floor.** The general floor is the latest annual average gross monthly wage published by Statistics Estonia (2,092 euros for 2025, [Statistics Estonia](https://www.stat.ee/en/find-statistics/statistics-theme/work-life/wages-and-salaries-and-labour-costs/average-monthly-gross-wages-and-salaries)), and 1.5 times that for a top specialist ([§ 107](https://www.riigiteataja.ee/en/akt/501092026001), [§ 178](https://www.riigiteataja.ee/en/akt/501092026001)). There are exceptions, for example for a start-up in the defined sense of the Act and for graduates of Estonian higher education ([§ 181](https://www.riigiteataja.ee/en/akt/501092026001)). The figure is updated each year: confirm it with the [Police and Border Guard Board](https://www.politsei.ee/en/instructions/residence-permit-for-employment/for-employers).

The employer must check the legal basis before the start, keep copies of the proof for ten years after the work ends, and notify the Police and Border Guard Board when the work starts, does not start, ends early or its conditions in the permit change, except for data already entered in the employment register ([§ 285](https://www.riigiteataja.ee/en/akt/501092026001), [§ 286](https://www.riigiteataja.ee/en/akt/501092026001)). A breach can cost a company a fine of up to 100,000 euros ([§ 300-302](https://www.riigiteataja.ee/en/akt/501092026001)).

## Interns and trainees

Only an official internship can be unpaid: a placement sent by a school as part of the curriculum, or work practice arranged by the Unemployment Insurance Fund. Estonian law has no private traineeship contract. When a person does work that is normally done for pay, an employment contract is presumed, even without paper ([Employment Contracts Act § 1(2)](https://www.riigiteataja.ee/en/akt/510072026004), [§ 4(2)](https://www.riigiteataja.ee/en/akt/510072026004)). The minimum wage, the register entry and the TSD then follow.

The minimum social tax base does not apply to most interns: a pupil in basic or general secondary education, a student in formal vocational education, or a higher-education student who is an Estonian permanent resident (not a doctoral student who receives the doctoral allowance) pays social tax only on the pay actually paid ([Social Tax Act § 2(4)](https://www.riigiteataja.ee/en/akt/525052026001), [Health Insurance Act § 5(4)](https://www.riigiteataja.ee/en/akt/522042026001)).

A non-EU student who already studies in Estonia may work if it does not hinder the studies ([Aliens Act § 175](https://www.riigiteataja.ee/en/akt/501092026001)). For a student or recent graduate coming from abroad, the employer can register a traineeship as short-term employment, with no average-wage floor ([§ 106(15)](https://www.riigiteataja.ee/en/akt/501092026001), [§ 107](https://www.riigiteataja.ee/en/akt/501092026001)).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/hiring-employees/employment-register

# The employment register (TÖR): who to register, by when, and what if you are late

> An Estonian company registers each employee, board member and service provider in the employment register (töötamise register, TÖR) no later than the start of work, and the end within ten days. Who is registered, what data, how to correct an entry, and the penalties.

Law as of 30.09.2026. General information, not advice for your situation.

The company registers the **start of work** in the employment register (töötamise register, TÖR) in e-MTA **no later than the moment the person starts working**. It registers the **end of work**, and a **suspension** such as parental leave or agreed unpaid leave, **within ten days** ([Taxation Act § 25²(3)-(4)](https://www.riigiteataja.ee/en/akt/511082026003)). A late or missing start or end entry can bring coercive payments of up to 3,300 euros in total.

This page is part of the guide [hiring employees in Estonia](/en/guides/hiring-employees).

## What the register is

The employment register is part of the register of the Tax and Customs Board. The Labour Inspectorate, the Unemployment Insurance Fund, the Health Insurance Fund, the Social Insurance Board, the Financial Intelligence Unit and the Police and Border Guard Board use its data ([Taxation Act § 25¹(1)](https://www.riigiteataja.ee/en/akt/511082026003)). That is why a wrong entry has effects far beyond tax: on health insurance, on unemployment benefits, and on the permits of foreign staff.

## Who must be registered

The company that gives the work registers ([Taxation Act § 25²(1)](https://www.riigiteataja.ee/en/akt/511082026003)):

- employees under an employment contract;
- people working under a service contract, unless they are sole proprietors (FIE) or use the entrepreneur account;
- members of the management board and the supervisory board ([§ 25¹(4)](https://www.riigiteataja.ee/en/akt/511082026003));
- people who work in the company's economic interest without pay ([§ 25¹(5)](https://www.riigiteataja.ee/en/akt/511082026003)).

A board member who also has a separate employment contract appears twice, once for each type of work.

## The deadlines

| Event                                                                | Deadline                                                                                      | Source                                                                             |
| -------------------------------------------------------------------- | --------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------- |
| Start of work                                                        | No later than the moment the person starts                                                    | [Taxation Act § 25²(3)](https://www.riigiteataja.ee/en/akt/511082026003)           |
| Start of work of a child aged 7 to 12                                | At least five working days before the start, unless the Labour Inspectorate consented earlier | [Employment Contracts Act § 8(3)](https://www.riigiteataja.ee/en/akt/510072026004) |
| Suspension of work (for example parental leave, agreed unpaid leave) | Within ten days                                                                               | [Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)           |
| End of work                                                          | Within ten days                                                                               | [Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)           |

A **simplified start registration by phone or text message** is allowed. The other data are then added within seven calendar days ([Taxation Act § 25⁴(3)](https://www.riigiteataja.ee/en/akt/511082026003)). That channel exists only for the start of work, not for its end.

## What data you enter

The data are set by the regulation on the taxable persons register ([Taxation Act § 25⁴(1)](https://www.riigiteataja.ee/en/akt/511082026003)). For an employee, in practice:

- the type of contract, and the end date of a fixed-term contract;
- the start date;
- the job title and the occupation code from the classification;
- the address of the workplace;
- the working time rate.

At the end of work, choose the termination ground that matches the documents. The Unemployment Insurance Fund reads it to decide on benefits. An employee who resigned, or left by agreement, gets no income-based unemployment insurance benefit, so "resigned" in place of "redundancy" can cost the employee that benefit ([Unemployment Insurance Act § 6(2)](https://www.riigiteataja.ee/en/akt/531052026001)). See [termination, leave and working time](/en/guides/termination-leave-working-time).

## How to correct an entry

The company can correct its own entry electronically for three months from the date of the start, suspension or end of work. After that, it files a reasoned application to the Tax and Customs Board within 14 days of learning that the entry must change ([Taxation Act § 25⁶](https://www.riigiteataja.ee/en/akt/511082026003)).

This correction window is why e-MTA accepts a start date up to three months in the past. It does not make a late registration lawful: the start date must still be registered before work begins.

## What happens if you are late

- **Coercive payments.** For a missing start or end entry, the Board can set an extra deadline with a warning, then impose coercive payments: at most 1,300 euros the first time and 2,000 euros the second, 3,300 euros in total ([Taxation Act § 25⁸](https://www.riigiteataja.ee/en/akt/511082026003)). The coercive payment does not cover a missing suspension entry.
- **A fine.** Failing to register with the tax authority is a misdemeanour, with a fine of up to 3,200 euros for a company ([Taxation Act § 154](https://www.riigiteataja.ee/en/akt/511082026003)).
- **Health insurance.** An employee's cover starts 14 days after the registered start date, or continues without a break if the start falls within cover that is still valid, for example from a previous job. It ends two months after the registered end date ([Health Insurance Act § 6](https://www.riigiteataja.ee/en/akt/522042026001)). The cover runs from the start date entered in the register, so enter the true start date and register on time.

The Board also publishes each company's headcount and paid labour taxes every quarter ([Taxation Act § 27](https://www.riigiteataja.ee/en/akt/511082026003)), so the register data are visible to partners and authorities.

## Common mistakes

- Picking the wrong termination ground. It affects the employee's unemployment benefits.
- Forgetting to register the board members.
- Registering an employee and then filing a TSD that does not match the register.
- Letting someone "try out" for a few days before the entry is made.

For the employer's guide to the register, see the [Tax and Customs Board page on the employment register](https://www.emta.ee/en/business-client/registration-business/employment-register).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/hiring-employees/minimum-wage

# Minimum wage in Estonia in 2026, and what a salary costs the employer

> The Estonian minimum wage is 946 euros a month and 5.67 euros an hour from 01.04.2026. What the employer pays on top, the minimum social tax, what the employee keeps, and a worked example.

Law as of 30.09.2026. General information, not advice for your situation.

From 01.04.2026 the minimum wage in Estonia is **946 euros a month** for full time and **5.67 euros an hour**. Until 31.03.2026 it was 886 euros a month ([Government regulation no 36 of 23.03.2026](https://www.riigiteataja.ee/akt/124032026005)). On top of the gross salary, the employer pays 33 percent social tax and 0.8 percent unemployment insurance, so a full-time minimum wage costs the employer **1,265.75 euros a month**.

This page is part of the guide [hiring employees in Estonia](/en/guides/hiring-employees).

## Who must get the minimum wage

The Government sets the minimum wage by regulation, and an employer may not pay less ([Employment Contracts Act § 29(5)-(6)](https://www.riigiteataja.ee/en/akt/510072026004)). The rule covers employees under an employment contract.

- **Part time.** The minimum is pro rata to the hours: at least 5.67 euros for each hour worked.
- **Board members.** A board member's fee has no minimum wage, because the board member contract is not an employment contract ([Employment Contracts Act § 1(5)](https://www.riigiteataja.ee/en/akt/510072026004)). See [founder remuneration](/en/guides/founder-remuneration).
- **No waiver.** A contract term below the minimum is void ([Employment Contracts Act § 2](https://www.riigiteataja.ee/en/akt/510072026004)). A "net" salary agreed below what the minimum gross produces does not work either.

## What the employer pays on top of the gross salary

| Charge                          | Rate        | Base                                                  | Source                                                                                                                                             |
| ------------------------------- | ----------- | ----------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |
| Social tax                      | 33 percent  | The gross pay, but at least 886 euros a month in 2026 | [Social Tax Act § 2, § 7](https://www.riigiteataja.ee/en/akt/525052026001)                                                                         |
| Employer unemployment insurance | 0.8 percent | The gross pay                                         | [Unemployment Insurance Act § 41](https://www.riigiteataja.ee/en/akt/531052026001), [rates for 2026](https://www.riigiteataja.ee/akt/130092025003) |

### The minimum social tax

Social tax is due on at least the monthly rate, which is 886 euros in 2026 ([Social Tax Act § 2(2)](https://www.riigiteataja.ee/en/akt/525052026001); [2026 State Budget Act § 2(6)](https://www.riigiteataja.ee/akt/118122025022?leiaKehtiv)). So each employee costs at least 292.38 euros of social tax a month, even part time.

The minimum does not apply, or applies only in part, in these cases:

- **Exceptions of § 2(4).** Among others: an employee who receives a state pension (Estonian, or from another EU state under the coordination rules or a treaty) or has partial or no work capacity; a parent raising a child under three or three or more children under 19; a pupil or student in the defined sense; and, for the first 12 months, a person who was registered as unemployed for at least six of the 12 months before starting ([Social Tax Act § 2(4)](https://www.riigiteataja.ee/en/akt/525052026001)). Reaching pension age alone does not remove the minimum.
- **Pro rata months.** In the month of starting or leaving, and in a month of absence such as holiday or sick leave, the minimum is pro rata to the time worked ([§ 2(3)](https://www.riigiteataja.ee/en/akt/525052026001)). Unpaid leave agreed by the parties is not such an absence: the full minimum stays due for that month.
- **Several employers.** The employer that applies the employee's basic exemption carries the minimum, and may count the other employer's pay if it holds a certificate of that pay ([§ 2(2¹)-(2²)](https://www.riigiteataja.ee/en/akt/525052026001)).

## What the employee keeps

The employer withholds from the gross pay:

- **Unemployment insurance**, 1.6 percent ([Unemployment Insurance Act § 41](https://www.riigiteataja.ee/en/akt/531052026001)).
- **Funded pension**, 2 percent, or 4 or 6 percent by the employee's choice ([Funded Pensions Act § 9](https://www.riigiteataja.ee/en/akt/510062025006)). Only for a resident who is in the second pillar and has not opted out ([§ 6](https://www.riigiteataja.ee/en/akt/510062025006), [§ 7](https://www.riigiteataja.ee/en/akt/510062025006)).
- **Income tax**, 22 percent ([Income Tax Act § 4(1)](https://www.riigiteataja.ee/en/akt/508052026001)), after the basic exemption of up to 700 euros a month (8,400 euros a year), if the employee asked the company in writing to apply it ([Income Tax Act § 23(1)](https://www.riigiteataja.ee/en/akt/508052026001), [§ 42](https://www.riigiteataja.ee/en/akt/508052026001)).

An employee of old-age pension age is a different case. The 1.6 percent is no longer withheld after the month in which that age is reached, while the employer still pays its 0.8 percent ([Unemployment Insurance Act § 3(2), § 40, § 42](https://www.riigiteataja.ee/en/akt/531052026001)). The 700 euro exemption is replaced by a pension-age exemption of 776 euros a month. The Social Insurance Board deducts it first from the state pension, then from the funded pension payouts. The employer deducts only what is still unused, and only on the employee's written application ([Income Tax Act § 23⁵, § 42](https://www.riigiteataja.ee/en/akt/508052026001)).

## Worked example: 946 euros gross

A full-time employee on the minimum wage, resident, of working age, in the second pillar at 2 percent, with the basic exemption applied.

|                                                      | Euros        |
| ---------------------------------------------------- | ------------ |
| Gross salary                                         | 946.00       |
| Social tax, 33 percent                               | 312.18       |
| Employer unemployment insurance, 0.8 percent         | 7.57         |
| **Total cost to the employer**                       | **1,265.75** |
| Employee unemployment insurance, 1.6 percent         | 15.14        |
| Funded pension, 2 percent                            | 18.92        |
| Income tax: (946 - 15.14 - 18.92 - 700) x 22 percent | 46.63        |
| **Net pay**                                          | **865.31**   |

Compute other salaries with the [salary calculator](/en/tools/salary-calculator).

## When it is declared and paid

Everything is declared on the monthly TSD return and paid by the 10th of the month after the payment ([Income Tax Act § 40(4)-(5)](https://www.riigiteataja.ee/en/akt/508052026001); [Social Tax Act § 9](https://www.riigiteataja.ee/en/akt/525052026001); [Unemployment Insurance Act § 42](https://www.riigiteataja.ee/en/akt/531052026001)). A TSD is filed every month for each employee under an employment contract whose work is not suspended in the employment register, even in a month with no pay ([Income Tax Act § 40(5)](https://www.riigiteataja.ee/en/akt/508052026001)). The minimum social tax is declared on it unless an exception applies.

## What changes next year

The monthly rate for social tax in a year may not be lower than the minimum wage in force on 1 July of the previous year ([Social Tax Act § 2¹](https://www.riigiteataja.ee/en/akt/525052026001)). So the 2027 rate will be at least 946 euros. The exact figure comes with the 2027 State Budget Act.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/startup-funding

# Startup in Estonia: raising money for your OÜ

> How an Estonian OÜ raises money: priced rounds, convertible loans and SAFEs, investor rights, booking, flips, crowdfunding and the startup visa.

Law as of 30.09.2026. General information, not advice for your situation.

Many founders run a startup in Estonia through a private limited company, an [OÜ](/en/glossary/ou). This guide explains how an OÜ raises money from investors under Estonian law: a priced round, a convertible loan or a SAFE, the special rights investors ask for, and how the money is booked and taxed. It also covers a flip under a foreign parent, raising money from the public, and the startup visa for founders from outside the EU.

## In short

- An investor becomes a shareholder only when the [Business Register](/en/glossary/business-register) enters the capital increase.
- A capital increase needs two thirds of the votes. Excluding the pre-emptive right of the existing shareholders needs three quarters, or a waiver by each shareholder.
- A convertible loan is an ordinary loan with conversion terms. Interest paid to a resident individual carries 22 percent withholding tax.
- A US SAFE works only after you adapt it to Estonian law. The existing shareholders must commit to vote for the conversion.
- Investor preferences go into the articles of association. Only the registered articles bind future shareholders.
- Money paid in before registration is not share capital yet. If the round fails, the company must pay it back.
- Founders who are not EU, EEA or Swiss citizens can use the startup visa and then a residence permit without the usual 65,000 euro investment.

## How does an investor get new shares in an OÜ? {#priced-round}

The shareholders resolve a share capital increase, the investor subscribes and pays, and the management board files the increase with the Business Register. The investor becomes a shareholder on the register entry ([Commercial Code § 196(4)](https://www.riigiteataja.ee/en/akt/527022024004)).

A typical priced round runs like this:

1. **Documents.** After a term sheet, the parties sign an investment agreement, a shareholders' agreement and new articles of association.
2. **New articles first.** You must amend the articles before the increase if the new capital falls outside the capital range of the articles, if the shares are issued above nominal value and the articles do not allow a share premium yet ([§ 155(2)](https://www.riigiteataja.ee/en/akt/527022024004)), or if the investor gets a new share class with special rights ([§ 139(1) clause 5, § 154^1](https://www.riigiteataja.ee/en/akt/527022024004)). The amendment needs two thirds of the votes ([§ 175(1), § 192(2)](https://www.riigiteataja.ee/en/akt/527022024004)).
3. **The increase resolution.** It needs at least two thirds of the votes, unless the articles require more ([§ 192(1)](https://www.riigiteataja.ee/en/akt/527022024004)). It states the number and nominal value of the new shares, who may subscribe and by when, the payment terms, the premium and the rights of the new shares ([§ 192^1](https://www.riigiteataja.ee/en/akt/527022024004)).
4. **Pre-emptive right.** The existing shareholders exclude it or waive it (see the next section).
5. **Subscription and payment.** The investor subscribes and pays the nominal value plus the premium to the company's account. If not all new shares are subscribed in time, the increase fails and the board must refund the payments ([§ 193^1(1) and (2)](https://www.riigiteataja.ee/en/akt/527022024004)). The resolution can let the board extend the subscription period or cancel the shares not subscribed, within 15 days after the period ends ([§ 193^1(3)](https://www.riigiteataja.ee/en/akt/527022024004)). Put that clause in the resolution of a round with several investors, so one late investor does not stop the round.
6. **Filing.** Once the shares are paid, the board files the application in the e-Business Register within six months of the resolution. It attaches the resolution, the minutes or voting record and the new articles, and a bank notice if the cash contribution exceeds 50,000 euros ([§ 196(1) and (3)](https://www.riigiteataja.ee/en/akt/527022024004)). The state fee is 25 euros ([State Fees Act § 63(2)](https://www.riigiteataja.ee/en/akt/520072026013)). No notary is needed. A round that amends the articles cannot use the fast track with standard articles, so the registrar decides within five working days ([Commercial Register Act § 41(3), § 42(3)](https://www.riigiteataja.ee/en/akt/518032025010)). The Centre of Registers publishes [pre-filled templates for resolutions](https://abiinfo.rik.ee/en/applications-and-dashboard/changing-data-legal-person/additional-document-pre-filled-template-forms).
7. **After closing.** Declare the contribution on annex 7 of the [TSD](/en/glossary/tsd), code 7030 ([TSD forms regulation](https://www.riigiteataja.ee/akt/120122025048)). If the round creates a new beneficial owner, update the beneficial owner data within 30 days ([Money Laundering Act § 77(5)](https://www.riigiteataja.ee/en/akt/520072026005)).

For later tranches, the articles can authorise the board to increase the capital by up to half, for up to five years ([§ 194^2](https://www.riigiteataja.ee/en/akt/527022024004)).

Investors often want to pay only after registration, but the law requires payment before filing ([§ 196(1)](https://www.riigiteataja.ee/en/akt/527022024004)). The usual answer is payment after signing, with a long-stop date and a refund obligation if the increase is not registered.

## How do the existing shareholders give up their pre-emptive right? {#pre-emptive-rights}

Either the shareholders exclude the pre-emptive right in the increase resolution by at least three quarters of the votes, or each shareholder waives it.

Each shareholder has a right to subscribe new shares in proportion to its holding, unless the increase resolution says otherwise ([Commercial Code § 193(1)](https://www.riigiteataja.ee/en/akt/527022024004)). A third party named in the resolution may subscribe only after that right is used up or excluded ([§ 193(5)](https://www.riigiteataja.ee/en/akt/527022024004)).

- **Exclusion by resolution.** At least three quarters of the votes, after a prior written explanation by the board of why the exclusion is necessary and how the issue price was set ([§ 193(3)](https://www.riigiteataja.ee/en/akt/527022024004)). A shareholder can ask the court to annul a resolution that breaks the law or the articles, within three months ([§ 178(1)](https://www.riigiteataja.ee/en/akt/527022024004)). So document the valuation and the explanation.
- **Exclusion for certain shareholders only.** Possible only where the articles provide for it, and adding that clause to the articles needs the consent of all shareholders ([§ 193(4)](https://www.riigiteataja.ee/en/akt/527022024004)).
- **A written resolution signed by all shareholders.** It removes the formalities of a meeting ([§ 173(6) and (7)](https://www.riigiteataja.ee/en/akt/527022024004)). It does not remove the board's explanation. So either attach a short board explanation, or have each shareholder expressly waive its own pre-emptive right in the resolution.

A waiver in the shareholders' agreement alone is not enough. The registrar examines the resolution and the minutes ([§ 196(1)](https://www.riigiteataja.ee/en/akt/527022024004)).

## How does a convertible loan work, and how is its interest taxed? {#convertible-loan}

A convertible loan is an ordinary loan contract with an agreed right or duty to convert the claim into shares later, usually at a discount or under a valuation cap ([Law of Obligations Act § 396](https://www.riigiteataja.ee/en/akt/510092026001)). The conversion is a normal capital increase in which the lender sets off its claim against the subscription price ([Commercial Code § 194^1](https://www.riigiteataja.ee/en/akt/527022024004)).

**The contract.** Write the trigger (a qualified round, an exit, a maturity date), the conversion price, what happens at maturity, and a commitment of the founders to vote for the increase and waive pre-emption. Estonian law also has a formal exchange bond with a conditional capital increase ([§ 167^2, § 195^1](https://www.riigiteataja.ee/en/akt/527022024004)), but its conditions make it rare for startups.

**The conversion.** The set-off is allowed only if it does not harm the company or its creditors ([§ 194^1](https://www.riigiteataja.ee/en/akt/527022024004)). The board values the claim like a contribution in kind, at its usual value ([§ 143(1) and (2)](https://www.riigiteataja.ee/en/akt/527022024004)), and board members are liable for a wrong valuation ([§ 143(4)](https://www.riigiteataja.ee/en/akt/527022024004)). An auditor must check the valuation only if the share capital or the nominal value of the new share is at least 25,000 euros ([§ 143(3)](https://www.riigiteataja.ee/en/akt/527022024004)).

**Tax.** Interest at a market rate is an ordinary expense of the OÜ. Interest paid to a resident individual is taxable income, and the OÜ withholds 22 percent and declares it on annex 1 of the TSD by the 10th of the next month ([Income Tax Act § 4(1), § 17(1), § 41 clause 4, § 54(2)](https://www.riigiteataja.ee/en/akt/508052026001); [EMTA tax rates](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates)). Interest paid to a non-resident is taxed only in a narrow real estate fund case ([§ 29(7)](https://www.riigiteataja.ee/en/akt/508052026001)). If a related lender gets interest above the market rate, the excess is taxed at 22/78 under the transfer pricing rule, unless income tax was already withheld from it, as for interest paid to a resident individual ([§ 50(4) and (5)](https://www.riigiteataja.ee/en/akt/508052026001)). Interest converted into shares is still paid interest, so the withholding applies.

**Booking.** A convertible loan that the company may have to repay in cash is a liability. Only an instrument that will always convert into shares is equity ([Accounting Standards Board guideline 3, points 49 to 51](https://www.riigiteataja.ee/akt/124072026006)). If the instrument has both parts, for example a loan the lender may choose to convert, the company splits it: the fair value of a similar loan without conversion is a liability, and the rest is equity (point 51). On conversion, the loan moves to share capital (the nominal value) and share premium (the rest). The converted amount is a contribution to equity, code 7030 of TSD annex 7.

A loan is a liability. Losses can push the net assets below half of the share capital before the conversion happens ([Commercial Code § 176](https://www.riigiteataja.ee/en/akt/527022024004)).

## Can you use a US-style SAFE with an Estonian OÜ? {#safe}

Yes, as a contract, but not in its US form. Only the shareholders can increase the share capital ([Commercial Code § 168(1), § 192](https://www.riigiteataja.ee/en/akt/527022024004)), or the board within an authorised capital in the articles ([§ 194^2](https://www.riigiteataja.ee/en/akt/527022024004)). A SAFE signed by the board alone promises a result the company cannot deliver.

Three changes make it work:

1. **The shareholders commit.** The existing shareholders sign the SAFE or a side letter, and undertake to vote for the increase and to waive pre-emption.
2. **Preferred shares need the articles.** A new class and its rights must be in the articles ([§ 139(1) clause 5, § 148(3), § 154^1](https://www.riigiteataja.ee/en/akt/527022024004)).
3. **The money is a claim until conversion.** If the SAFE may be settled in cash, for example on an exit before conversion, it is a liability in the balance sheet ([guideline 3, points 49 and 50](https://www.riigiteataja.ee/akt/124072026006)).

**Write "no interest" into the SAFE.** A loan given in economic or professional activity bears interest by law unless the contract excludes it ([Law of Obligations Act § 397(1) and (2)](https://www.riigiteataja.ee/en/akt/510092026001)). On conversion, the claim is set off against the subscription price ([Commercial Code § 194^1](https://www.riigiteataja.ee/en/akt/527022024004)). If the company repays more than was invested, the excess can be interest with withholding, or a gain of the investor ([Income Tax Act § 15(1), § 17(1), § 41](https://www.riigiteataja.ee/en/akt/508052026001)). The wording of the contract decides, so check with the Tax and Customs Board before you pay.

Pro-rata, information and "most favoured nation" rights in a SAFE bind only its parties. They do not bind a later investor unless the articles or the shareholders' agreement repeat them.

## Can investors get a liquidation preference, anti-dilution or extra votes? {#preferred-rights}

Yes. The articles can give special rights to a share class or to a shareholder, in particular in voting, in profit distribution and in the distribution of assets on liquidation ([Commercial Code § 154^1(1)](https://www.riigiteataja.ee/en/akt/527022024004)). The articles must name each class and its special rights ([§ 139(1) clause 5](https://www.riigiteataja.ee/en/akt/527022024004)). A special right can be changed only with the consent of all its holders, unless the articles say otherwise ([§ 154^1(2)](https://www.riigiteataja.ee/en/akt/527022024004)).

- **Liquidation preference.** The liquidation surplus is split by nominal value unless the articles say otherwise ([§ 216(1)](https://www.riigiteataja.ee/en/akt/527022024004)). The registered wording applies as written. Say clearly whether the preference is non-participating or participating, and what happens when the surplus does not cover the preferred amount. A trade sale is a sale of shares, not a liquidation, so put the same waterfall in the shareholders' agreement too, with a drag-along.
- **Dividend preference.** Allowed ([§ 157(2)](https://www.riigiteataja.ee/en/akt/527022024004)), but still within the net assets test ([§ 157(3)](https://www.riigiteataja.ee/en/akt/527022024004)).
- **Votes and vetoes.** Votes can differ from nominal value if the articles say so ([§ 169](https://www.riigiteataja.ee/en/akt/527022024004)). The articles can require a higher majority for listed matters ([§ 174(1), § 175(1)](https://www.riigiteataja.ee/en/akt/527022024004)).
- **Anti-dilution.** A share has a fixed nominal value, and a bonus issue must be pro rata ([§ 195(3)](https://www.riigiteataja.ee/en/akt/527022024004)). So a down-round adjustment means issuing extra shares to the investor for cash. Write it as an undertaking in the shareholders' agreement to vote for that issue and waive pre-emption.
- **Transfer restrictions.** A right of first refusal and consent requirements ([§ 149(2) and (3)](https://www.riigiteataja.ee/en/akt/527022024004)). New consent requirements need the consent of all shareholders unless the articles say otherwise.

A preferential dividend is taxed like any dividend, at 22/78 ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001)). See the [dividends guide](/en/guides/dividends-mechanics).

## What should a founder check in the round documents? {#round-documents}

Check that the three documents say the same thing, that what must bind future shareholders is in the articles, and that your personal obligations are proportionate.

**The investment agreement.** Check the price, the tranches, the conditions and a long-stop date. Check the refund: on a failed subscription the board must refund at once ([Commercial Code § 193^1(2)](https://www.riigiteataja.ee/en/akt/527022024004)), and money paid for an increase that is never registered goes back as unjust enrichment ([Law of Obligations Act § 1028(1)](https://www.riigiteataja.ee/en/akt/510092026001)). Write an express refund clause anyway. Look hard at warranties given by the founders personally: caps, time limits and a disclosure letter.

**The shareholders' agreement.** It binds only its parties ([Law of Obligations Act § 8(2)](https://www.riigiteataja.ee/en/akt/510092026001)). Check board seats and vetoes, transfer terms (right of first refusal, tag-along, drag-along), founder vesting and leaver prices, non-compete, anti-dilution and the option pool, and any contractual penalty ([§ 158](https://www.riigiteataja.ee/en/akt/510092026001)).

**The new articles.** They bind the company and every future shareholder, and they are public. Check the share classes and special rights ([Commercial Code § 139(1) clause 5, § 154^1](https://www.riigiteataja.ee/en/akt/527022024004)), the capital range and authorised capital ([§ 194^2](https://www.riigiteataja.ee/en/akt/527022024004)), the share premium clause ([§ 155(2)](https://www.riigiteataja.ee/en/akt/527022024004)) and the transfer restrictions ([§ 149](https://www.riigiteataja.ee/en/akt/527022024004)). The notarial form of a share transfer can be waived only with a share capital of at least 10,000 euros, fully paid, and the consent of all shareholders ([§ 149(6)](https://www.riigiteataja.ee/en/akt/527022024004)).

If you hold your shares through a holding OÜ, the holding's board signs. A deal with its own board member, such as a founder guarantee, may need the holding's shareholders' decision ([§ 168(1) clause 10](https://www.riigiteataja.ee/en/akt/527022024004)).

Read the Estonian text of the articles. It is the registered one.

## How do you book investor money before the shares are registered? {#money-before-registration}

The money is not share capital yet. The capital is increased, and the rights from the new shares arise, only on the register entry ([Commercial Code § 196(4)](https://www.riigiteataja.ee/en/akt/527022024004)). Until then, the investor has no vote and no dividend right.

**In the books.** Show the money as "unregistered share capital" in equity if the application was filed with the register by the balance sheet date. If it was not filed, show it as a liability ([Accounting Standards Board guideline 2](https://www.riigiteataja.ee/akt/124072026006); [Accounting Act § 17(1)](https://www.riigiteataja.ee/en/akt/510072025005)). On the entry, move the nominal value to share capital and the rest to share premium. The direct costs of the issue reduce share premium, or retained earnings if there is no share premium, not profit. The costs of a failed issue are an expense ([guideline 3, point 58](https://www.riigiteataja.ee/akt/124072026006)).

**If the round fails.** If not all shares are subscribed in time, the board must refund at once, and the board members are jointly liable for the refund ([Commercial Code § 193^1(1) and (2)](https://www.riigiteataja.ee/en/akt/527022024004)). If the application is not filed within six months, or the registrar refuses it, the money goes back as unjust enrichment ([Law of Obligations Act § 1027, § 1028(1)](https://www.riigiteataja.ee/en/akt/510092026001)). Do not spend subscription money as free equity while the round has open conditions.

**Tax.** Declare contributions to equity on TSD annex 7, code 7030, in the month you receive them ([TSD forms regulation](https://www.riigiteataja.ee/akt/120122025048)). The running total of contributions can later be returned without corporate income tax ([Income Tax Act § 50(2)](https://www.riigiteataja.ee/en/akt/508052026001); [EMTA: payments from equity](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)).

## What happens when you flip the OÜ under a foreign parent company? {#flip}

In a flip, the shareholders transfer their OÜ shares to a new foreign parent in exchange for its shares. The OÜ stays an Estonian taxpayer. For a founder who is an Estonian resident individual, the form of the flip decides the tax.

**Corporate steps.** Each transfer of OÜ shares needs a notary, unless the articles waived that form ([Commercial Code § 149(4) and (6)](https://www.riigiteataja.ee/en/akt/527022024004)). Rights of first refusal and consent clauses must be waived ([§ 149(2) and (3)](https://www.riigiteataja.ee/en/akt/527022024004)). The OÜ updates its beneficial owners within 30 days ([Money Laundering Act § 77(5)](https://www.riigiteataja.ee/en/akt/520072026005)).

**The founder's tax.**

- **Contribution in kind.** If you contribute the OÜ shares to the share capital of the parent, acquiring the parent shares is not taxed ([Income Tax Act § 15(4) clause 10](https://www.riigiteataja.ee/en/akt/508052026001)). The parent shares take over the acquisition cost of the OÜ shares ([§ 38(5^1)](https://www.riigiteataja.ee/en/akt/508052026001)). The gain is taxed when you sell the parent shares.
- **Sale or share swap.** A flip done as a sale or swap contract is taxed now, at 22 percent, on the market value of the parent shares minus the cost of the OÜ shares ([§ 15(1), § 37(1)](https://www.riigiteataja.ee/en/akt/508052026001)), even with no cash received.
- **Non-resident founders** are taxed in Estonia on the exchange only if, at the time or in the two years before, more than half of the OÜ's assets were Estonian real estate and the founder held at least 10 percent ([§ 29(4) clause 5](https://www.riigiteataja.ee/en/akt/508052026001)).

So the foreign documents should record a contribution to the parent's capital. Confirm the treatment with the Tax and Customs Board before you sign.

**The company afterwards.** Dividends from the OÜ to the parent carry the 22/78 corporate income tax at payment ([§ 50(1)](https://www.riigiteataja.ee/en/akt/508052026001)), with no withholding tax on top. An EU parent is also protected by the [Parent-Subsidiary Directive, Article 5](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011L0096-20150217). Deals with the parent, such as an IP transfer or a loan, must be at market value, or the difference is taxed ([§ 50(4)](https://www.riigiteataja.ee/en/akt/508052026001)). A loan from the OÜ to its parent can be taxed as a hidden distribution ([§ 50^2](https://www.riigiteataja.ee/en/akt/508052026001)). Moving the IP to the parent below its value is a typical mistake.

A cross-border merger or conversion of the OÜ itself works only with a company of another EEA state ([Commercial Code § 433^1(1), § 491^1(1)](https://www.riigiteataja.ee/en/akt/527022024004)), so not with a US corporation.

## When is raising money from the public regulated? {#public-offers}

A private round with a few identified investors is not a public offer. A public offer of securities needs a prospectus unless an exemption applies ([Prospectus Regulation, Article 3(1)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017R1129)).

- **The prospectus exemption.** From 05.06.2026, offers below 12 million euros per issuer over 12 months are exempt, if the offer is not passported to other states. A member state may apply 5 million euros instead ([Listing Act, amending Article 3(2) and 3(2a)](https://eur-lex.europa.eu/eli/reg/2024/2809/oj/eng)). Estonia applies the 12 million euro threshold. Finantsinspektsioon states that up to 1 million euros over 12 months neither a prospectus nor an information document is generally needed, and that from 1 to 12 million euros the information document must be considered ([Finantsinspektsioon: prospectuses and information documents](https://www.fi.ee/en/investment/applying-operating-licence/public-offers-securities-and-procedure-prospectuses/obligations-prospectuses-and-information-documentation)).
- **The Estonian information document.** For an exempt public offer, Estonia may require an information document under the Securities Market Act § 15(6). Check the [current regulation](https://www.riigiteataja.ee/akt/126052026029) and confirm your case with Finantsinspektsioon, the financial supervisor, before you launch.
- **OÜ shares.** No security may be issued for an OÜ share ([Commercial Code § 148(6)](https://www.riigiteataja.ee/en/akt/527022024004)), and a transfer normally needs a notary ([§ 149(4)](https://www.riigiteataja.ee/en/akt/527022024004)).
- **Crowdfunding.** A crowdfunding platform needs a licence under the [ECSP Regulation](https://eur-lex.europa.eu/eli/reg/2020/1503/oj). The regulation covers offers up to 5 million euros per project owner over 12 months (Article 1(2)(c)). It accepts shares of a private limited company whose transfer is not effectively blocked (Article 2(1)(n)). The project owner prepares a key investment information sheet (Article 23).

Finantsinspektsioon treats loans raised from many people on uniform terms (the same interest, maturity and repayment schedule) as possibly a security similar to a bond ([Finantsinspektsioon: is an instrument a security](https://www.fi.ee/en/investment/applying-operating-licence/public-offers-securities-and-procedure-prospectuses/given-instrument-security)). Use a licensed platform for loans from a crowd.

## Who can get the Estonian startup visa? {#startup-visa}

A founder who is not an EU, EEA or Swiss citizen, and who comes to create or develop a startup in Estonia. For the Aliens Act, a startup is a young business unit of a company registered in Estonia, with an innovative, repeatable business model of high global growth potential ([Aliens Act § 62^4(2)](https://www.riigiteataja.ee/en/akt/501092026001)). A ministerial regulation sets how that is assessed ([§ 101(3) clause 5, § 224(1^3)](https://www.riigiteataja.ee/en/akt/501092026001)). In practice, the Startup Committee assesses the startup first. It decides within 10 working days, expects a company no older than 10 years, and issues a code that you use in the visa or permit application ([Startup Estonia: startup visa](https://startupestonia.ee/startup-visa/)).

**The visa.** A short-stay or long-stay visa for startup activity is possible when the stay is connected with creating or developing a startup in Estonia ([§ 62^4(1)](https://www.riigiteataja.ee/en/akt/501092026001)). So you can get it before the company exists. A long-stay (D) visa is valid up to 12 months, with up to 365 days of stay ([§ 60(2) and (3)](https://www.riigiteataja.ee/en/akt/501092026001)). For startup activity, the stay can be extended, as long as stays on long-stay visas total no more than 548 days in 730 ([§ 60(6), § 67(4^2)](https://www.riigiteataja.ee/en/akt/501092026001)). Spouse and children can get visas too ([§ 62^4(3) and (4)](https://www.riigiteataja.ee/en/akt/501092026001)). The state fee for a long-stay visa is 120 euros ([State Fees Act § 276(3)](https://www.riigiteataja.ee/en/akt/520072026013)).

**The residence permit.** A temporary residence permit for entrepreneurship needs a holding in a company registered in Estonia and sufficient funds ([Aliens Act § 192(1)](https://www.riigiteataja.ee/en/akt/501092026001)). For a startup, the 65,000 euro investment and the business plan do not apply ([§ 192(2^1) clause 2, § 192(6^1)](https://www.riigiteataja.ee/en/akt/501092026001)). The permit is granted for up to five years ([§ 119(1)](https://www.riigiteataja.ee/en/akt/501092026001)). The state fee is 350 euros, or 380 euros at a foreign representation ([State Fees Act § 273(3)](https://www.riigiteataja.ee/en/akt/520072026013)). A startup can employ third-country staff without the usual permission and salary threshold ([Aliens Act § 181(1) clause 12](https://www.riigiteataja.ee/en/akt/501092026001)).

**Extension.** At extension, the company is assessed again as a startup ([§ 224(1^3)](https://www.riigiteataja.ee/en/akt/501092026001)). If it no longer qualifies, the investment condition applies, or instead turnover of at least 200,000 euros a year or the social tax test ([§ 192(2^1) clause 2, § 194(1) and (2)](https://www.riigiteataja.ee/en/akt/501092026001)). A permit can be revoked if it is not used for its purpose ([§ 135](https://www.riigiteataja.ee/en/akt/501092026001)). Keep evidence of real activity in Estonia.

**EU, EEA and Swiss citizens** need no visa and no permit ([Aliens Act § 1(2), § 2(1)](https://www.riigiteataja.ee/en/akt/501092026001)). If they move to Estonia, they register their residence within three months of entry ([Citizen of the European Union Act § 7](https://www.riigiteataja.ee/akt/130062026048)).

E-residency is a digital identity only. It gives no right to stay in Estonia. See the [e-residency guide](/en/guides/e-residency-address-contact-person) and the guide on [founder residency](/en/guides/founder-residency-pe-cfc).

## Should a holding fund a new venture with a loan or with equity? {#holding-loan-or-equity}

Equity is usually cleaner. It keeps a future sale inside the holding's tax deferral and keeps debt off the venture's balance sheet.

**A subsidiary funded with equity.** The holding contributes capital, declared on TSD annex 7, code 7030. Contributions can later be returned without corporate income tax up to their total ([Income Tax Act § 50(2)](https://www.riigiteataja.ee/en/akt/508052026001)). In company law, share premium can only cover losses or fund a bonus issue ([Commercial Code § 155(2)](https://www.riigiteataja.ee/en/akt/527022024004)), and share capital comes back only through a capital reduction with notice to creditors ([§ 197 to § 200](https://www.riigiteataja.ee/en/akt/527022024004)). Contributions to other reserves are more flexible: write in the articles that they can be paid back by a shareholders' resolution, within the net assets test ([§ 157(3)](https://www.riigiteataja.ee/en/akt/527022024004)). If the venture is sold, the holding receives the price with no immediate tax, and pays 22/78 only when it distributes the money ([Income Tax Act § 50(1)](https://www.riigiteataja.ee/en/akt/508052026001)). See [corporate income tax on distributions](/en/guides/cit-distribution-tax).

**A company you own personally, with a loan from your holding.** The holding and the venture are related persons, so the interest must be at market level, or the difference is taxed ([Income Tax Act § 8(1) clause 5, § 50(4)](https://www.riigiteataja.ee/en/akt/508052026001)). A forgiven loan is a gift by the holding, taxed at 22/78 ([§ 49(1)](https://www.riigiteataja.ee/en/akt/508052026001)). The loan and its interest load the venture's balance sheet, so an early loss-maker quickly falls below half of its share capital ([Commercial Code § 176](https://www.riigiteataja.ee/en/akt/527022024004)). A later sale of your shares is taxed at 22 percent on the gain ([Income Tax Act § 15(1)](https://www.riigiteataja.ee/en/akt/508052026001)).

A loan can later be converted into equity by a set-off ([Commercial Code § 194^1](https://www.riigiteataja.ee/en/akt/527022024004)), which also repairs negative equity.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/termination-leave-working-time

# Holiday, sick pay, working time and ending employment in Estonia

> The rules an Estonian employer meets once staff are on the payroll: annual holiday and holiday pay, sick pay, working time and overtime, and the end of a contract by redundancy, for a reason linked to the employee or by agreement, with notice, compensation, the final pay and the employment register.

Law as of 30.09.2026. General information, not advice for your situation.

Once a company has staff, the Employment Contracts Act sets the minimum holiday, the working time limits and the rules for ending the relationship. An employer can never end a contract "ordinarily": every termination needs a ground in the Act ([Employment Contracts Act § 85(5), § 87](https://www.riigiteataja.ee/en/akt/510072026004)). This guide covers the day-to-day rules and the end of employment, with the taxes and the register entries that go with them. A board member without an employment contract is not an employee, and most of these rules do not apply to him.

**In short**

- Annual holiday is at least 28 calendar days. Holiday pay is the average pay of the last six months, paid before the holiday.
- Sick days 1 to 3 are unpaid; the employer pays days 4 to 8 at 70 percent; the Health Insurance Fund pays from day 9.
- Full time is 40 hours a week. Night work is paid at 1.25 times and public holiday work at 2 times, unless agreed otherwise.
- On a redundancy the employer gives 15 to 90 days' notice and pays one month's average wage.
- Everything owed falls due on the last day. Register the end of work within ten days with the correct ground.
- A pregnant employee and a person on family leave are strongly protected against dismissal.

## Holiday and holiday pay

The basic annual holiday is **28 calendar days**. Public holidays that fall in the holiday do not use up holiday days ([Employment Contracts Act § 54(3), § 55](https://www.riigiteataja.ee/en/akt/510072026004)). An employee with partial or no work capacity gets 35 days ([§ 57](https://www.riigiteataja.ee/en/akt/510072026004)). A minor also gets 35 days until 31.12.2026; from 01.01.2027 a minor gets the ordinary 28 days ([§ 56](https://www.riigiteataja.ee/en/akt/510072026004); [amending act, RT I, 03.07.2026, 27](https://www.riigiteataja.ee/akt/103072026027)).

- **Earning it.** Holiday is earned for time worked; sick leave and holiday count, parental leave and agreed unpaid leave do not. In the first year the employee can demand the holiday after six months with the employer ([§ 68(1)-(4)](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Splitting it.** Only by agreement, and one part must be at least 14 consecutive days ([§ 68(5)](https://www.riigiteataja.ee/en/akt/510072026004)).
- **The schedule.** The employer makes a holiday schedule for each year and announces it in the first quarter. Holiday outside the schedule needs 14 calendar days' notice from the employee ([§ 69](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Carry-over and expiry.** Unused days move to the next year. The claim expires one year after the end of the year it was earned for, so 2025 holiday can be used until 31.12.2026 ([§ 68(5)-(6)](https://www.riigiteataja.ee/en/akt/510072026004)). Expiry is suspended during family leave and conscript service.
- **No cash instead.** Paying money in place of holiday during employment is void; money is due only on termination ([§ 70(3)](https://www.riigiteataja.ee/en/akt/510072026004)).

**Holiday pay** is the pay of the six calendar months before the holiday divided by the calendar days of that period, minus public holidays and days of absence. If only an unchanged fixed salary was paid in those months, the salary simply continues ([average wage regulation § 1, § 2, § 4](https://www.riigiteataja.ee/akt/122052024004)). It is paid no later than the second-to-last working day before the holiday, unless agreed otherwise ([Employment Contracts Act § 70(2)](https://www.riigiteataja.ee/en/akt/510072026004)). It is wages, with every payroll tax. One exception: for a minor (until 31.12.2026) and for an employee with partial or no work capacity, the holiday pay for the days above 28, up to 7 days a year, is reimbursed by the state if the employer applies to the Social Insurance Board within three months; that part carries income tax only and is TSD payment type 16 ([Employment Contracts Act § 66](https://www.riigiteataja.ee/en/akt/510072026004); [Social Tax Act § 3](https://www.riigiteataja.ee/en/akt/525052026001)).

Compute it with the [holiday pay calculator](/en/tools/holiday-pay-calculator).

## Sick pay

| Days of the sick leave | Who pays                  | Amount                                                                                                         |
| ---------------------- | ------------------------- | -------------------------------------------------------------------------------------------------------------- |
| 1 to 3                 | Nobody                    | Unpaid                                                                                                         |
| 4 to 8                 | The employer              | 70 percent of the average wage                                                                                 |
| From 9                 | The Health Insurance Fund | 70 percent of the previous year's average daily income, at most 126.87 euros a day in 2026, for up to 182 days |

Sources: [Occupational Health and Safety Act § 12²](https://www.riigiteataja.ee/akt/103072026046); [Health Insurance Act § 54-57](https://www.riigiteataja.ee/en/akt/522042026001). The Health Insurance Fund explains the benefit on [its sickness benefit page](https://www.tervisekassa.ee/inimesele/huvitised/haigushuvitis).

- **Tax.** The employer's sick pay carries income tax only: no social tax and no unemployment insurance ([Social Tax Act § 3](https://www.riigiteataja.ee/en/akt/525052026001); [Unemployment Insurance Act § 40(2)](https://www.riigiteataja.ee/en/akt/531052026001)). It is TSD payment type 24.
- **Top-ups.** The employer may add a voluntary top-up on the same tax terms, within the limits of § 12³ of the Occupational Health and Safety Act: in effect, up to the average wage ([§ 12³](https://www.riigiteataja.ee/akt/103072026046)).
- **Do not keep the full salary running.** Pay above those limits for the days of the sick note is social-taxed income, and the employee then loses the Fund's benefit for those days ([Health Insurance Act § 60](https://www.riigiteataja.ee/en/akt/522042026001)).
- **Your duty.** Fill in the employer's part of the electronic sick note within seven calendar days after learning that it is closed ([Health Insurance Act § 53](https://www.riigiteataja.ee/en/akt/522042026001)).

**Care notes** for nursing a child under 12 are paid by the Fund from the first day, at 80 percent, for up to 60 days ([Health Insurance Act § 54, § 56, § 59](https://www.riigiteataja.ee/en/akt/522042026001)).

## Working time and overtime

- **Full time** is presumed to be 40 hours in seven days and 8 hours a day ([Employment Contracts Act § 43](https://www.riigiteataja.ee/en/akt/510072026004)).
- **The ceiling.** Total working time, overtime included, may not exceed 48 hours a week on average over up to four months, or 52 hours by an agreement the employee may end with two weeks' notice ([§ 46](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Rest.** At least 11 consecutive hours of daily rest and 48 hours of weekly rest, or 36 under summarised working time ([§ 51, § 52](https://www.riigiteataja.ee/en/akt/510072026004)). A working day longer than 6 hours includes a break of at least 30 minutes ([§ 47](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Shorter days.** The working day before New Year, Independence Day (24 February), Victory Day (23 June) and Christmas Eve is shortened by three hours ([§ 53](https://www.riigiteataja.ee/en/akt/510072026004)).

**Overtime** needs the employee's agreement, except in unforeseen circumstances. It is compensated with equal time off, or with 1.5 times the pay only if agreed ([§ 44](https://www.riigiteataja.ee/en/akt/510072026004)). Overtime is banned for minors.

**Night and public holidays.** Night work (22.00 to 6.00) is paid at 1.25 times, and work on a public holiday at 2 times, unless other compensation is agreed ([§ 45](https://www.riigiteataja.ee/en/akt/510072026004)).

Two options for a start-up:

- **Independent decision-maker** ([§ 43²](https://www.riigiteataja.ee/en/akt/510072026004)). A written agreement with an employee who is fully free to organise his own time and earns at least the Estonian average gross monthly wage of the previous quarter. It switches off, among others, the night and public holiday premiums, but not the overtime rules or the 48-hour average.
- **Flexible working time** ([§ 43³](https://www.riigiteataja.ee/en/akt/510072026004)). A written agreement with at least 10 guaranteed hours a week plus optional hours, for pay of at least 1.2 times the hourly minimum wage.

The [working hours calendar](/en/tools/working-hours-calendar) gives the hours of each month.

## Redundancy

A redundancy needs a real economic reason, notice of 15 to 90 days depending on the length of service, and redundancy pay of one month's average wage from the employer ([Employment Contracts Act § 89, § 97(2), § 100(1)](https://www.riigiteataja.ee/en/akt/510072026004)). After five years with the employer, the Unemployment Insurance Fund adds one or two months' pay ([Unemployment Insurance Act § 14¹-14²](https://www.riigiteataja.ee/en/akt/531052026001)).

Read the full answer: [redundancy pay and notice](/en/guides/termination-leave-working-time/redundancy-pay).

## Dismissal for insufficient skills

The ground exists, but it is hard to prove. The employee must have failed to cope with the work **for a long time** because of insufficient skills, unsuitability or failure to adapt ([Employment Contracts Act § 88(1)](https://www.riigiteataja.ee/en/akt/510072026004)). The conditions add up:

- a **warning** first, unless good faith makes it pointless ([§ 88(3)](https://www.riigiteataja.ee/en/akt/510072026004));
- an offer of **other work or training** first, if the cost is not disproportionate ([§ 88(2)](https://www.riigiteataja.ee/en/akt/510072026004));
- notice within a **reasonable time** after the employer learned of the ground ([§ 88(4)](https://www.riigiteataja.ee/en/akt/510072026004));
- a written notice with the reason, and the notice period of § 97(2) ([§ 95, § 97](https://www.riigiteataja.ee/en/akt/510072026004)). No redundancy pay is due.

The employer carries the burden of proof. A dismissal shortly after probation is hard to defend, because probation is the time the law gives to assess skills. Check when probation really ended: sick leave and holiday extend it ([§ 10¹(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

The employee has 30 calendar days from the notice to go to the Labour Dispute Committee or court ([§ 105](https://www.riigiteataja.ee/en/akt/510072026004)). If the termination is void, the usual result is the end of the contract with three months' average wage ([§ 107, § 109](https://www.riigiteataja.ee/en/akt/510072026004)).

## Termination without notice

**By the employer.** For a serious reason linked to the employee, the employer may end the contract without notice when continuing until the end of the notice period cannot reasonably be expected ([Employment Contracts Act § 97(3)](https://www.riigiteataja.ee/en/akt/510072026004)). The grounds include breaching duties despite a warning, being intoxicated at work despite a warning, theft or fraud, culpably causing significant damage, and breaching confidentiality or a non-compete ([§ 88(1)](https://www.riigiteataja.ee/en/akt/510072026004)). A warning is needed unless the breach is so grave that good faith does not require one, and the employer must act within a reasonable time ([§ 88(3)-(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

**By the employee.** The employee may leave without notice for a serious breach by the employer, such as a significant delay in pay ([§ 91(2)](https://www.riigiteataja.ee/en/akt/510072026004), [§ 98(2)](https://www.riigiteataja.ee/en/akt/510072026004)). The employer then owes three months' average wage ([§ 100(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

The notice is in a form that can be reproduced in writing, with the reasons ([§ 95](https://www.riigiteataja.ee/en/akt/510072026004)). It cannot be backdated: it takes effect when the other party receives it ([General Part of the Civil Code Act § 69(1)](https://www.riigiteataja.ee/en/akt/523012025003)).

## Final pay and the employment register

On the last day the employer pays everything owed ([Employment Contracts Act § 84(1)](https://www.riigiteataja.ee/en/akt/510072026004)): wages to date, compensation for unused unexpired holiday ([§ 71](https://www.riigiteataja.ee/en/akt/510072026004)), any redundancy or short-notice compensation, and any sick pay that has fallen due.

- **Set-off.** If the employee used more holiday than he earned, the employer may withhold the pay for the unearned days. Other set-offs need the employee's consent given after the right of set-off arose ([§ 78](https://www.riigiteataja.ee/en/akt/510072026004)).
- **TSD.** Declare the payments by the 10th of the following month. Wages and holiday compensation are payment type 10; statutory termination compensation is type 33, with no unemployment insurance; employer sick pay is type 24 ([TSD regulation, annex 1](https://www.riigiteataja.ee/akt/120122025048)).
- **Register.** Register the end of work within ten days ([Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)), with the ground that matches the documents. The Unemployment Insurance Fund reads it, so "resigned" in place of "redundancy" blocks the employee's benefit. The company can correct its own entry for three months ([§ 25⁶](https://www.riigiteataja.ee/en/akt/511082026003)).

A wage claim can be brought for three years ([Employment Contracts Act § 29(9)](https://www.riigiteataja.ee/en/akt/510072026004)). Keep the signed agreement or the written notice with its reason and date.

## Protected employees

Dismissal is banned for these reasons, among others: pregnancy or the right to maternity leave, family duties and family leave, a short-term illness, employee representation, and a request for flexible working conditions ([Employment Contracts Act § 92(1)](https://www.riigiteataja.ee/en/akt/510072026004)). For a pregnant employee, a parent of a child under three and some other groups, the termination is presumed to be for a banned reason unless the employer proves a lawful one ([§ 92(2)-(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

Absolute limits ([§ 93](https://www.riigiteataja.ee/en/akt/510072026004)):

- a pregnant woman, a woman entitled to maternity leave, and a person on paternity, adoption or parental leave cannot be made redundant, except when the employer's activity ends, when bankruptcy is declared and the activity ends, or when bankruptcy proceedings end by abatement without a declaration of bankruptcy;
- a pregnant woman, or one entitled to maternity leave, cannot be dismissed for insufficient skills.

The protection applies if the employee tells the employer of the pregnancy or the leave before the notice or within 14 calendar days after it. If a court ends the contract of a pregnant employee or an employee representative, the compensation is 12 months' average wage ([§ 109(2)](https://www.riigiteataja.ee/en/akt/510072026004)). Before any termination, ask in writing whether the employee is in a protected group.

## Non-compete agreements

Without an agreement, the employer cannot stop an employee from working for others ([Employment Contracts Act § 23(1)](https://www.riigiteataja.ee/en/akt/510072026004)). A non-compete agreement is valid only to protect a special business interest, such as clients or trade secrets, and must be reasonably limited in place, time and subject ([§ 23(2)-(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

**After employment** it is valid only if it is in writing, lasts at most one year from the end of the contract, and the employer pays a reasonable monthly compensation ([§ 24](https://www.riigiteataja.ee/en/akt/510072026004)). The Act sets no percentage. The employer may cancel the agreement at any time with 30 calendar days' notice, which stops the payments ([§ 25](https://www.riigiteataja.ee/en/akt/510072026004)). Consider this at every termination.

The compensation is taxed like wages, even after the contract has ended ([Social Tax Act § 2](https://www.riigiteataja.ee/en/akt/525052026001)).

## Sale or merger of the business

When a business, or a unit of it, passes to a new owner and continues the same or a similar activity, the employment contracts pass to the acquirer unchanged by law, and neither side may dismiss because of the transfer ([Employment Contracts Act § 112](https://www.riigiteataja.ee/en/akt/510072026004)). This also applies in a merger or a division ([§ 112(2)](https://www.riigiteataja.ee/en/akt/510072026004), which sets aside [Law of Obligations Act § 181](https://www.riigiteataja.ee/en/akt/510092026001)). The employees keep their pay, length of service and holiday balances. These rules do not apply when the employer is declared bankrupt ([§ 112(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

The transferor and the acquirer inform the employees' trustee, or the employees, at least one month before the transfer, and consult them when changes are planned ([§ 113](https://www.riigiteataja.ee/en/akt/510072026004)).

**A share sale changes nothing**: the company stays the employer. If the new owner later restructures, each termination needs its own ground, usually [redundancy](/en/guides/termination-leave-working-time/redundancy-pay).

## Ending the contract by agreement

The employer and the employee may end any contract at any time by agreement, with no notice period ([Employment Contracts Act § 79](https://www.riigiteataja.ee/en/akt/510072026004)). Make it hold:

- **Put it in writing**: the end date, any payment, unused holiday, confidentiality, the return of equipment.
- **Mandatory items stay.** Unused holiday is still compensated, and all claims fall due on the end date ([§ 71, § 84](https://www.riigiteataja.ee/en/akt/510072026004)). A waiver of mandatory rights to the employee's detriment is void ([§ 2](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Tax the payment correctly.** An agreed severance payment is not compensation provided by law. It is TSD payment type 10, with every payroll tax, unemployment insurance included ([Unemployment Insurance Act § 40](https://www.riigiteataja.ee/en/akt/531052026001)).
- **Register the right ground.** Register the end of work with the ground "agreement". Recording a redundancy instead, to protect the employee's benefit, is a false entry.

After an agreement the employee gets no income-based unemployment insurance benefit ([Unemployment Insurance Act § 6(2)](https://www.riigiteataja.ee/en/akt/531052026001)). He can still receive the base-rate benefit if he registers as unemployed and has at least eight months of insurance in the previous 36 months ([§ 6¹](https://www.riigiteataja.ee/en/akt/531052026001)). That is why a genuine redundancy should not be dressed up as an agreement, and why an agreement usually includes a negotiated payment.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/termination-leave-working-time/redundancy-pay

# Redundancy pay in Estonia: notice periods and compensation when a job ends

> What an Estonian employer owes when it makes an employee redundant: a real economic reason, notice of 15 to 90 days, one month's average wage, the Unemployment Insurance Fund benefit after five years, the fixed-term rule, protected employees, and how each payment is taxed.

Law as of 30.09.2026. General information, not advice for your situation.

When an Estonian employer makes an employee redundant, it owes **notice of 15 to 90 days** depending on the length of service, and **redundancy pay of one month's average wage** ([Employment Contracts Act § 97(2)](https://www.riigiteataja.ee/en/akt/510072026004), [§ 100(1)](https://www.riigiteataja.ee/en/akt/510072026004)). After **at least five years** with the same employer, the Unemployment Insurance Fund adds one or two months' pay ([Unemployment Insurance Act § 14¹-14²](https://www.riigiteataja.ee/en/akt/531052026001)). If the notice is shorter than required, the employer pays the average working-day pay for each working day missing.

This page is part of the guide [termination, leave and working time](/en/guides/termination-leave-working-time).

## When redundancy is allowed

Redundancy is a termination because continuing on the agreed terms has become impossible: less work, a reorganisation, or another end of the work. The end of the employer's activity and bankruptcy also count ([Employment Contracts Act § 89(1)-(2)](https://www.riigiteataja.ee/en/akt/510072026004)).

- **A share sale alone is no ground.** In a share deal the company stays the employer. And a termination because of a transfer of the business is banned ([§ 112(3)](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Other work first.** Before giving notice, the employer offers other work where possible, with training or changed terms if the cost is not disproportionate. Employee representatives and parents of a child under three have preference to stay ([§ 89(3), (5)](https://www.riigiteataja.ee/en/akt/510072026004)). These two rules do not apply when the activity ends, on a declaration of bankruptcy, or when bankruptcy proceedings end without a declaration.

**Check protected employees first.** A pregnant employee, a woman entitled to maternity leave, and a person on paternity, adoption or parental leave can be made redundant only when the employer's activity ends, when bankruptcy is declared and the activity ends, or when bankruptcy proceedings end by abatement ([§ 93(1)](https://www.riigiteataja.ee/en/akt/510072026004)). An employer in bankruptcy whose business continues cannot rely on that exception. The protection applies if the employee tells the employer of the pregnancy or the leave before the notice or within 14 calendar days after receiving it ([§ 93(3)](https://www.riigiteataja.ee/en/akt/510072026004)).

## Notice periods

The notice depends on how long the employment with this employer has lasted ([Employment Contracts Act § 97(2)](https://www.riigiteataja.ee/en/akt/510072026004)):

| Length of employment | Notice, at least |
| -------------------- | ---------------- |
| Less than 1 year     | 15 calendar days |
| 1 to 5 years         | 30 calendar days |
| 5 to 10 years        | 60 calendar days |
| 10 years or more     | 90 calendar days |

The notice must be in a form that can be reproduced in writing (e-mail is enough) and must state the reason ([§ 95](https://www.riigiteataja.ee/en/akt/510072026004)). During the notice period, the employee gets reasonable time off to look for work ([§ 99](https://www.riigiteataja.ee/en/akt/510072026004)). A collective agreement may set other notice periods ([§ 97(4)](https://www.riigiteataja.ee/en/akt/510072026004)).

## What the employer pays

| Payment                   | Amount                                                             | Source                                                                               |
| ------------------------- | ------------------------------------------------------------------ | ------------------------------------------------------------------------------------ |
| Redundancy pay            | One month's average wage                                           | [Employment Contracts Act § 100(1)](https://www.riigiteataja.ee/en/akt/510072026004) |
| Short-notice compensation | The average working-day pay for each working day of notice missing | [§ 100(5)](https://www.riigiteataja.ee/en/akt/510072026004)                          |
| Unused holiday            | Compensation for the earned, unexpired holiday                     | [§ 71](https://www.riigiteataja.ee/en/akt/510072026004)                              |
| Wages                     | Up to the last day                                                 | [§ 84(1)](https://www.riigiteataja.ee/en/akt/510072026004)                           |

Redundancy pay and short-notice compensation are calculated as average working-day pay under the Government regulation on average wages ([regulation § 3](https://www.riigiteataja.ee/akt/122052024004)). Everything falls due on the last day of employment ([§ 84(1)](https://www.riigiteataja.ee/en/akt/510072026004)).

### A fixed-term contract ended early

If the employer ends a fixed-term contract early for economic reasons, it does not pay the one month. It pays instead the **wages the employee would have earned until the end of the term** ([Employment Contracts Act § 100(3)](https://www.riigiteataja.ee/en/akt/510072026004)). That is usually more than a month's pay, but less when the term ends soon. This rule does not apply on bankruptcy, or when bankruptcy proceedings end by abatement without a declaration, nor when the contract ends because of force majeure ([§ 100(3)](https://www.riigiteataja.ee/en/akt/510072026004), [§ 89(2) clause 2](https://www.riigiteataja.ee/en/akt/510072026004)).

## The Unemployment Insurance Fund benefit

An employee whose employment with the employer lasted **at least five years** and who is made redundant gets an extra benefit from the Unemployment Insurance Fund ([Unemployment Insurance Act § 14¹](https://www.riigiteataja.ee/en/akt/531052026001)):

| Length of employment | Benefit from the Fund    |
| -------------------- | ------------------------ |
| 5 to 10 years        | One month's average wage |
| More than 10 years   | Two months' average wage |

The Fund does not use the employer's average wage. It takes the pay this employer paid in the nine months before the last three months of work, from its own records, and divides it by 270 to get a calendar-day average ([§ 14²](https://www.riigiteataja.ee/en/akt/531052026001)).

The **employer applies** to the Fund within five calendar days after the end of employment. If it misses that deadline, the employee may apply himself ([§ 14³](https://www.riigiteataja.ee/en/akt/531052026001)).

The employee's own unemployment insurance benefit then starts later than usual: 30 calendar days after the end of employment with 5 to 10 years of service, 60 days with more than 10 years ([Unemployment Insurance Act § 6(4)](https://www.riigiteataja.ee/en/akt/531052026001), [§ 6¹](https://www.riigiteataja.ee/en/akt/531052026001)).

## How the payments are taxed

Redundancy pay, short-notice compensation and the compensation to the end of a fixed term are compensation the law provides on a termination by notice. They are declared on the TSD as **payment type 33**: income tax, social tax and funded pension, but **no unemployment insurance** ([Unemployment Insurance Act § 40(2)](https://www.riigiteataja.ee/en/akt/531052026001); [TSD regulation, annex 1](https://www.riigiteataja.ee/akt/120122025048)). Do not declare the fixed-term compensation as ordinary wages because it is measured by wages.

Holiday compensation and the final wages are ordinary wages, payment type 10.

A severance payment agreed in a termination agreement is different: it is not compensation provided by law, so it is type 10 with every payroll tax, unemployment insurance included. See [ending the contract by agreement](/en/guides/termination-leave-working-time#ending-the-contract-by-agreement).

## Collective redundancy

A collective redundancy has its own procedure, for example at least 5 employees within 30 days in a company of up to 19 employees. The employer consults the employees and informs the Unemployment Insurance Fund, and the notices take effect at the end of the notice period, but no earlier than 30 days after the Fund receives the data; the Fund may shorten that term or extend it to up to 60 days ([Employment Contracts Act § 90, § 101-103](https://www.riigiteataja.ee/en/akt/510072026004)).

## The register entry

Register the end of work in the employment register within ten days, with the ground "redundancy" ([Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)). The Unemployment Insurance Fund reads the ground from the register. A wrong ground, such as "resigned", blocks the employee's income-based unemployment benefit and the Fund's redundancy benefit until it is corrected ([Unemployment Insurance Act § 6(2)](https://www.riigiteataja.ee/en/akt/531052026001), [§ 14¹](https://www.riigiteataja.ee/en/akt/531052026001)). The company can correct its own entry for three months ([Taxation Act § 25⁶](https://www.riigiteataja.ee/en/akt/511082026003)). See [the employment register](/en/guides/hiring-employees/employment-register).

## A checklist for the employer

1. Confirm a real economic reason, and that no other suitable work can be offered.
2. Ask in writing whether the employee is pregnant, on or planning family leave, or an employee representative.
3. Give written notice with the reason, respecting the notice period.
4. On the last day, pay the wages, the unused holiday, the redundancy pay and any short-notice compensation.
5. Register the end of work within ten days with the ground "redundancy".
6. After five years of service, apply to the Unemployment Insurance Fund within five calendar days.
7. Declare the payments on the TSD by the 10th of the following month, with the right payment types.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/vat-cross-border-services-oss

# VAT on cross-border services, digital sales and the OSS

> How an Estonian company charges VAT on services to EU and non-EU customers, checks VAT numbers in VIES, and uses the OSS and IOSS for B2C sales.

Law as of 30.09.2026. General information, not advice for your situation.

An Estonian company that sells services or digital products across borders must first find where each sale is taxed: in Estonia, in the customer's country, or nowhere in the EU. The answer depends on who the customer is (a business or a consumer), where the customer is, and what the service is. This guide covers business customers in the EU and outside it, VAT number checks in VIES, purchases from foreign suppliers, and the One Stop Shop (OSS) and Import One Stop Shop (IOSS) for sales to consumers.

## In short

- A service to a VAT-registered business in another EU country carries no Estonian VAT. You write "pöördmaksustamine" (reverse charge) on the invoice and file the VD report. [More](#how-do-i-invoice-a-service-to-a-business-in-another-eu-country)
- A company that buys software, ads or consulting from abroad must self-assess Estonian VAT. If it is not VAT registered, it must register as a limited taxable person. [More](#must-my-company-pay-vat-on-services-it-buys-from-abroad)
- Check every EU customer's VAT number in VIES before you invoice without VAT, and keep the result. [More](#what-if-a-customers-vat-number-is-not-valid-in-vies)
- Real estate, events, passenger transport, restaurants and short-term vehicle hire are taxed where they take place. [More](#which-services-are-taxed-where-they-take-place)
- Digital services and distance sales of goods to EU consumers are taxed in the customer's country above 10 000 euros a year. The OSS lets you pay that VAT from Estonia. [More](#when-do-digital-sales-to-eu-consumers-need-the-oss)
- Each country of consumption sets its own fines for a late OSS return. [More](#what-happens-if-an-oss-return-is-late)

## How do I invoice a service to a business in another EU country?

Charge no Estonian VAT. Under the general rule, a service to a business registered for VAT in another member state is taxed in the customer's country, and the customer pays the VAT there ([VAT Act § 10 lg 4 p 9](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 44 and 196](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)).

The invoice must:

- be issued by the 15th day of the month after the month of supply, not within the usual 7 days ([VAT Act § 37 lg 2^1](https://www.riigiteataja.ee/akt/130122025021));
- show your Estonian VAT number and the customer's VAT number (§ 37 lg 7);
- carry the note "pöördmaksustamine" (§ 37 lg 8 p 2). This wording cannot be replaced by another. An English "Reverse charge" next to it is common and helpful;
- show the amount without VAT. A price in a foreign currency is converted at the European Central Bank rate of the day the supply is taxed (§ 29 lg 13).

The time of supply is the earlier of the service being performed or the payment. A continuing service is supplied at the end of each invoicing or payment period, and at least every 12 months ([VAT Act § 11 lg 1 and lg 4](https://www.riigiteataja.ee/akt/130122025021)).

Reporting:

- **VAT return (KMD):** the value goes in line 3 and line 3.1 ([KMD form, regulation nr 17 of 10.06.2014, annex 1](https://www.riigiteataja.ee/akt/130052025008)). There is no output VAT.
- **VD report** (_ühendusesisese käibe aruanne_): each customer's VAT number and the total value of services for the month, in whole euros, by the 20th of the next month. A credit note goes in the period of the credit note ([VAT Act § 28](https://www.riigiteataja.ee/akt/130122025021)).

You do not file the VD for services with a special place of supply rule (see [below](#which-services-are-taxed-where-they-take-place)), or for a service that is exempt or zero-rated in the customer's country, such as most financial services. Those sales still go in KMD line 3 ([EMTA: services on the VD report](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/teenuste-maksustamine/kokkuvote-teenuste-kaibe-deklareerimisest-vd-aruandel)).

Common mistakes: you file the KMD but forget the VD; you put the invoice date instead of the supply month on the VD; you invoice a customer whose number is not valid in VIES; you use the reverse charge for a consumer or for a business with no VAT number.

**From 01.01.2027** the VD report stops being a separate form. Its data move into a new data-based KMD, and the invoice rules and the reverse charge stay the same ([VAT Act, text from 01.01.2027](https://www.riigiteataja.ee/akt/130062026130)). EMTA says the data-based return can be filed from April 2027, so check with EMTA which form the VD data take for January to March 2027 ([EMTA: the data-based VAT return](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibedeklaratsiooni-ja-aruannete-esitamine/kaibedeklaratsiooni-esitamine-muutub-2027-aastal-andmepohiseks)).

## Must my company pay VAT on services it buys from abroad?

Yes, in most cases. A VAT-registered company must self-assess Estonian VAT (reverse charge) on business services bought from a foreign business that is not registered in Estonia. It normally deducts the same amount in the same return, so the net cost is zero if all its sales are taxable ([VAT Act § 3 lg 4 p 2, § 29 lg 3 p 3, § 31 lg 3 and lg 8](https://www.riigiteataja.ee/akt/130122025021)).

On the KMD, the value goes in line 1, the VAT in lines 4 and 5, and the value also in line 6 (EU supplier) or line 7 (non-EU supplier) ([KMD form, regulation nr 17 of 10.06.2014, annex 1](https://www.riigiteataja.ee/akt/130052025008)). You do not need an invoice to deduct the VAT if other evidence exists.

A company that is **not** VAT registered has a different duty. When it receives an intangible service from such a foreign supplier, it must register as a limited taxable person (_piiratud maksukohustuslane_) from the day it receives the service. The application is due within 3 working days ([VAT Act § 21 lg 1 and lg 3](https://www.riigiteataja.ee/akt/130122025021)). It then files a KMD only for months with such purchases, pays the VAT by the 20th of the next month, and cannot deduct it ([VAT Act § 25 lg 1, § 27](https://www.riigiteataja.ee/akt/130122025021); [EMTA: limited taxable person](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/piiratud-maksukohustuslane)).

The intangible services are listed in [VAT Act § 10 lg 5](https://www.riigiteataja.ee/akt/130122025021): intellectual property licences, advertising, consulting, accounting, legal, IT and data processing, staff supply, hire of movable goods, telecoms and electronically supplied services.

A typical case: a young OÜ below the registration threshold pays for foreign SaaS tools and online ads. Each purchase triggers limited registration and a 24 percent VAT cost. Many founders compare this with voluntary full registration, which makes the same VAT deductible ([VAT Act § 20 lg 2](https://www.riigiteataja.ee/akt/130122025021)). See [VAT registration](/en/guides/vat-registration).

Two more points:

- No reverse charge applies when the EU supplier uses the EU small business scheme and its VAT number ends in "EX" ([VAT Act § 3 lg 7](https://www.riigiteataja.ee/akt/130122025021)).
- Services you buy do not count towards the 40 000 euro registration threshold. Only your own sales count ([VAT Act § 19 lg 1, § 19^1 lg 3](https://www.riigiteataja.ee/akt/130122025021)).

A company that also makes exempt supplies, such as a holding that earns interest on loans to subsidiaries, deducts only in part, so the reverse charge becomes partly a real cost ([VAT Act § 32 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

## What if an EU supplier charges its own VAT?

Ask for a credit note and a new invoice with the reverse-charge note, if the service falls under the general business rule. The place of supply is Estonia, so you must self-assess Estonian VAT anyway. Foreign VAT charged by mistake is not input VAT in Estonia, and you cannot deduct it ([VAT Act § 3 lg 4 p 2, § 29 lg 3](https://www.riigiteataja.ee/akt/130122025021)). The same holds for an invoice that shows "Estonian VAT 24%" from a supplier with no Estonian VAT number.

Two cases are different:

- **The supplier is registered for VAT in Estonia.** If the invoice carries an Estonian VAT number and Estonian VAT, you treat it as a domestic purchase and deduct the VAT on the KMD ([VAT Act § 31 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Check the number with [EMTA's VAT number query](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/kmkr-numbri-kontroll). If the supplier's Estonian establishment does not take part in the supply, you are still liable under the reverse charge ([VAT Act § 3 lg 3^1](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 192a and 196](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)). Ask the supplier, and prefer a reverse-charge invoice when in doubt.
- **The service is taxed where it takes place**, such as a hotel, a conference ticket, a restaurant meal or local transport. The local VAT is then correct. You do not deduct it on the KMD. A company registered for VAT in Estonia can reclaim it through the refund application in e-MTA by 30 September of the next year, within the other state's own deduction limits ([VAT Act § 34 lg 5](https://www.riigiteataja.ee/akt/130122025021); [EMTA: refund of VAT paid in another member state](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine/teises-liikmesriigis-tasutud-kaibemaks)). A limited taxable person or an unregistered company cannot, and the foreign VAT is then a cost.

A sudden 24 percent Estonian VAT on an invoice from a foreign supplier often means its system has classed you as a consumer. Keep your VAT number on the supplier account.

## What if a customer's VAT number is not valid in VIES?

Then the business reverse charge does not apply, and a general-rule service is taxed in Estonia at 24 percent. The Estonian rule moves the place of supply abroad only for a customer "registered as a taxable person or a limited taxable person in another member state" ([VAT Act § 10 lg 1 and lg 4 p 9](https://www.riigiteataja.ee/akt/130122025021)). You may treat an EU customer as a business when it gave you its VAT number and you confirmed the number, name and address in VIES ([Regulation 282/2011 Art. 18](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

What to do:

- Check the number when you sign the contract, and at intervals for recurring customers. Save the VIES consultation number or a dated screenshot. EMTA links to the Estonian and VIES queries on [its VAT number check page](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/kmkr-numbri-kontroll).
- **Number invalid or not yet issued:** charge Estonian VAT. When the number becomes valid for the date of supply, issue a credit note and a new reverse-charge invoice. Both parties record it in the period of the credit note ([VAT Act § 29 lg 7, § 28 lg 3](https://www.riigiteataja.ee/akt/130122025021)).
- **Number deregistered after the supply:** the sale stays a business sale if the number was valid on the date of supply.
- **Electronically supplied services:** while the customer gives no VAT number, you may treat it as a consumer, and the consumer rules [below](#when-do-digital-sales-to-eu-consumers-need-the-oss) apply ([Regulation 282/2011 Art. 18(2)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

The VD report is cross-checked with the customer's country. A number that fails in VIES can lead to a query from EMTA and an assessment of 24 percent VAT on the sale.

Watch out: the VAT Directive turns on whether the customer is a business, not on its registration, so a small business in another member state may be a business with no VAT number. The Estonian text requires registration. Document the customer's business status and get advice before you invoice such a customer without VAT.

## How are services to customers outside the EU taxed?

To a **business** outside the EU, a general-rule service is not supplied in Estonia. You charge no Estonian VAT: the service is taxed at 0 percent ([VAT Act § 15 lg 4 p 1](https://www.riigiteataja.ee/akt/130122025021)). The invoice must say why, with a reference to that provision or another clear note, for example "0%, KMS § 15 lg 4 p 1, place of supply outside Estonia" ([VAT Act § 37 lg 1^1, lg 8 p 1 and lg 8^1](https://www.riigiteataja.ee/akt/130122025021)). Put the value in KMD line 3 ([KMD form, regulation nr 17 of 10.06.2014, annex 1](https://www.riigiteataja.ee/akt/130052025008)). You do not use line 3.1 and you do not file a VD ([VAT Act § 10 lg 4 p 9](https://www.riigiteataja.ee/akt/130122025021)). Keep evidence that the customer is a business, such as a certificate from its tax authority or a checked VAT or company number ([Regulation 282/2011 Art. 18(3)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

To a **consumer** outside the EU:

- The intangible services of [VAT Act § 10 lg 5](https://www.riigiteataja.ee/akt/130122025021), digital services included, are outside Estonian VAT.
- Services that a special rule places abroad are also outside Estonian VAT. A workshop held in the United States for US consumers is an example ([VAT Act § 10 lg 4 p 1 to 8](https://www.riigiteataja.ee/akt/130122025021)).
- Other services supplied from Estonia carry 24 percent Estonian VAT under the general rule ([VAT Act § 10 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

Special rules always win: real estate, events, passenger transport and restaurant meals in Estonia are taxed in Estonia, even for a non-EU customer.

A consumer buying for personal use needs no invoice ([VAT Act § 37 lg 3](https://www.riigiteataja.ee/akt/130122025021)). Input VAT on costs for these sales stays deductible ([VAT Act § 29 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Many non-EU countries, such as the United Kingdom, Norway and Switzerland, have their own registration rules for foreign digital sellers. Estonian law does not cover them, so check the customer's country before you sell to consumers there.

## Which services are taxed where they take place?

These services are taxed where they physically happen, for businesses and consumers alike ([VAT Act § 10 lg 2 and lg 4](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 47 to 57](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)):

| Service                                                                                           | Where it is taxed                                          |
| ------------------------------------------------------------------------------------------------- | ---------------------------------------------------------- |
| Services connected with real estate: construction, estate agency, architects, hotel accommodation | Where the property is                                      |
| Admission to a conference, fair, concert or sports event                                          | Where the event takes place, unless attendance is virtual  |
| Passenger transport                                                                               | Where the transport takes place, in proportion to distance |
| Restaurant and catering                                                                           | Where the meal is served                                   |
| Short-term hire of a vehicle (up to 30 days, vessels 90 days)                                     | Where the vehicle is put at the customer's disposal        |

For consumers only, event services, goods transport, work on movable goods and intermediation also follow their own rules. None of these services go on the VD report.

What this means for you:

- **Selling such a service abroad**, for example a paid workshop in Germany, means the other country's VAT applies. You usually must register there, unless that country applies a local reverse charge to business customers. The OSS covers only services to consumers.
- **Buying such a service abroad**, the local VAT is correct. A company registered for VAT in Estonia reclaims it through the refund application, not the KMD ([VAT Act § 34 lg 5](https://www.riigiteataja.ee/akt/130122025021)). The refund route is closed for a period in which the company itself made supplies in that state, other than reverse-charged supplies or exempt transport. It then deducts the VAT in its local return there ([Directive 2008/9/EC Art. 3](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32008L0009)). Sales declared through the OSS do not close the refund route ([VAT Act § 43 lg 14](https://www.riigiteataja.ee/akt/130122025021)).

## When do digital sales to EU consumers need the OSS?

Electronically supplied services to consumers in other EU countries, such as SaaS, apps, downloads and pre-recorded courses, are taxed at the VAT rate of the customer's country once your EU-wide sales pass 10 000 euros a year. The OSS is not compulsory, but it is the practical way to pay that VAT from Estonia instead of registering in each country ([VAT Act § 10^1 lg 6 to 9, § 43](https://www.riigiteataja.ee/akt/130122025021); [EMTA: the OSS scheme](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/oss-erikord)).

**The 10 000 euro threshold.** The place of supply stays in Estonia while the company is established only in Estonia and its cross-border sales to EU consumers of electronic, telecom and broadcasting services plus distance sales of goods did not pass 10 000 euros in the previous year and do not pass it in the current year ([VAT Act § 10^1 lg 7](https://www.riigiteataja.ee/akt/130122025021)). Below it:

- a VAT-registered company charges 24 percent Estonian VAT;
- an unregistered company charges no VAT, but these sales count towards its 40 000 euro registration threshold.

From the sale that passes the threshold, the customer's country applies. You may also choose the customer's country below the threshold, for at least two calendar years ([VAT Act § 10^1 lg 8 and lg 9](https://www.riigiteataja.ee/akt/130122025021)).

**What counts as electronically supplied.** An automated service with minimal human involvement ([VAT Act § 2 lg 4](https://www.riigiteataja.ee/akt/130122025021); [Regulation 282/2011 Art. 7](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)). A course where a teacher teaches live over the internet is not. It is an educational service.

**Where the customer lives.** You need two items of evidence that do not contradict each other, such as the billing address, the IP address, the bank country or the SIM country code. While these supplies stay at or below 100 000 euros in the current and the previous year, one item from a third party, such as the payment provider, is enough ([Regulation 282/2011 Art. 24a, 24b and 24f](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

**How the OSS works** ([VAT Act § 43](https://www.riigiteataja.ee/akt/130122025021)):

- Only an Estonian VAT-registered company can join. An unregistered company must register first, voluntarily if it is below 40 000 euros. See [VAT registration](/en/guides/vat-registration).
- You apply in e-MTA. The scheme starts from the next quarter, or from the first supply if you apply by the 10th of the following month.
- It covers all your services to consumers that are taxed in other member states.
- You file a quarterly return and pay by the end of the month after the quarter, with each country's rate. You file a nil return when there were no sales.
- OSS sales do not go on the KMD. You still deduct your costs on the KMD.
- You keep the records for 10 years.

A consumer needs no invoice. If you issue one, it follows the Estonian rules and shows the customer country's VAT ([VAT Act § 37 lg 1^2 and lg 3](https://www.riigiteataja.ee/akt/130122025021)).

Watch out for **live online courses and webinars** sold to consumers. Since 01.01.2025 the VAT Directive taxes streamed educational and entertainment services where the consumer lives, with no 10 000 euro threshold ([VAT Directive Art. 54(1) and 59c](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)). The Estonian VAT Act has no express rule for them. Get advice before you sell live courses to EU consumers.

## How are goods sold to EU consumers taxed, and what is the IOSS?

Goods you ship from Estonia to consumers in other EU countries are taxed with the destination country's VAT once the same 10 000 euro threshold is passed. Digital services and goods share that threshold. The OSS lets you declare this VAT quarterly in Estonia ([VAT Act § 2 lg 9, § 10^1 lg 5 and lg 7 to 10, § 43 lg 1 p 4](https://www.riigiteataja.ee/akt/130122025021)).

- New means of transport and goods installed or assembled for the buyer are not distance sales. Second-hand goods under the margin scheme stay taxed in Estonia.
- A distance sale declared through the OSS needs no invoice. A distance sale outside the OSS does need one ([VAT Act § 37 lg 3](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 220(1)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)).
- Transport charged in the price is part of the taxable value.
- The OSS does not cover sales from stock already held in the customer's country, such as a fulfilment warehouse abroad. Those are local sales that need a local registration.

**The IOSS** covers goods imported from outside the EU in consignments worth up to 150 euros, other than excise goods ([VAT Act § 43^1](https://www.riigiteataja.ee/akt/130122025021); [EMTA: the IOSS scheme](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/ioss-erikord)):

- The seller charges the destination country's VAT at checkout. The import is then VAT-exempt when the IOSS number is in the customs declaration ([VAT Act § 17 lg 1 p 11](https://www.riigiteataja.ee/akt/130122025021)).
- An Estonian VAT-registered seller can use it directly. A non-EU seller usually needs an intermediary established in Estonia.
- A marketplace that facilitates such sales is treated as the seller ([VAT Act § 4 lg 1^2](https://www.riigiteataja.ee/akt/130122025021)).
- The return is monthly, with payment, by the end of the following month. Records are kept for 10 years.

Without the IOSS, the carrier may collect the import VAT from the recipient ([VAT Act § 43^2](https://www.riigiteataja.ee/akt/130122025021)). **Since 01.07.2026** each consumer parcel worth up to 150 euros, IOSS parcels included, also pays a fixed customs duty of 3 euros per item category in the parcel. There is no refund when the goods are returned. The IOSS covers only the VAT, so include the duty in the price you show the customer ([Regulation (EU) 2026/382](https://eur-lex.europa.eu/eli/reg/2026/382/oj); [EMTA: consignments from 01.07.2026](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/saadetise-maksustamine-alates-1-juulist-2026)). See also [goods imports and customs](/en/guides/goods-imports-customs).

Common mistakes: counting only goods towards the 10 000 euros (digital services count too), forgetting nil returns, and using the OSS for stock stored abroad.

## What happens if an OSS return is late?

You still file the return with Estonia, and the country of consumption sets the fine. EMTA sends one electronic reminder on the 10th day after the due date. From then on, each country where your customers live handles further reminders, assessment and collection under its own law, and you pay interest and penalties directly to that country ([Regulation 282/2011 Art. 60a, 63a and 63b](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414); [EMTA: OSS and IOSS questions and answers](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/oss-ja-ioss-kusimused-ja-vastused)).

- The return and the payment are due by the end of the month after the quarter, nil returns included ([VAT Act § 43 lg 10](https://www.riigiteataja.ee/akt/130122025021)).
- After a country of consumption has sent its own reminder, you pay the VAT for that country directly to it.
- You correct an earlier OSS return in a later one, within three years of the original deadline ([VAT Act § 43 lg 13](https://www.riigiteataja.ee/akt/130122025021)).
- **Exclusion:** EMTA excludes a company that persistently fails. Examples are reminders for three quarters in a row with no return within 10 days of each, or three quarterly payment reminders in a row with VAT still unpaid. The exclusion bars every special scheme for two years, and you then settle VAT directly with each country, which usually means local registrations ([VAT Act § 43 lg 18 to 21](https://www.riigiteataja.ee/akt/130122025021); [Regulation 282/2011 Art. 58b and 58c](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

A fine from another country comes in that country's language, with its own deadline. Reply within the deadline, and ask a local adviser if the amount is material.

## How do I close the OSS when the business stops?

Tell EMTA in e-MTA that your OSS supplies have stopped, by the 10th of the month after the last supply. Then file and pay the final OSS return, and any late ones, to Estonia. EMTA ends the scheme from the first day of the next quarter ([VAT Act § 43 lg 17 to 19](https://www.riigiteataja.ee/akt/130122025021); [Regulation 282/2011 Art. 57h and 58](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414); [EMTA: ending the special scheme](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/erikorra-lopetamine-ja-muudatustest-teavitamine)).

The steps:

1. **Leave the OSS.** If you still sell but want to leave, notify at least 15 days before the end of the quarter. You then settle VAT on later sales directly with each country ([Regulation 282/2011 Art. 57g](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)).
2. **File the final return.** Corrections found after the final return are settled directly with each country ([Regulation 282/2011 Art. 61a](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)). Close the OSS before you apply to delete the company, so no OSS duty stays open.
3. **Transfer the business, if you do.** A transfer of the business as a going concern is not a supply for VAT ([VAT Act § 4 lg 2 p 1](https://www.riigiteataja.ee/akt/130122025021)).
4. **Leave the Estonian VAT register.** You can apply only while your Estonian sales stay below 40 000 euros. Otherwise EMTA removes the company once its activity has ended. You file the KMD every month until then. Output VAT is due on unsold goods whose input VAT you deducted, and input VAT on fixed assets is adjusted ([VAT Act § 22 lg 1 and lg 4, § 29 lg 10](https://www.riigiteataja.ee/akt/130122025021); [EMTA: removal from the VAT register](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/maksukohustuslase-registrist-kustutamine)).
5. **A successor outside the EU** that takes over the consumers owes VAT in each customer's country. It may register for the non-Union scheme in one member state of its choice ([VAT Act § 43 lg 1 p 3](https://www.riigiteataja.ee/akt/130122025021); [VAT Directive Art. 358a and 359](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)).
6. **Keep the records** for 10 years from the end of the year of the sale, and decide who keeps them after the company is deleted ([VAT Act § 43 lg 15](https://www.riigiteataja.ee/akt/130122025021)).

EMTA can assess Estonian VAT for three years from the return deadline, and for five years for intentional non-payment. A board member who breaches tax duties intentionally or with gross negligence can be personally liable ([Taxation Act § 98 lg 1 and § 40 lg 1](https://www.riigiteataja.ee/akt/109072026040)).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/vat-deduction-invoices-returns

# Input VAT, invoices, credit notes and the VAT return in Estonia

> What an Estonian VAT invoice must show, when input VAT is deductible, how credit notes and prepayments work, and how to file and correct the KMD.

Law as of 30.09.2026. General information, not advice for your situation.

This guide covers the monthly VAT work of a small Estonian company that is registered for VAT. It explains what a VAT invoice must contain, when the company can deduct the VAT on its purchases (input VAT), and how credit notes, prepayment invoices and bad debts work. It also explains the VAT return (KMD), its invoice annex (KMD INF), corrections, refunds and payment. Registration and cross-border services have their own guides: [VAT registration](/en/guides/vat-registration) and [cross-border services and OSS](/en/guides/vat-cross-border-services-oss).

## In short

- A VAT invoice needs ten mandatory items and is due within 7 calendar days of the supply or of a prepayment.
- You deduct input VAT only for business use with a valid invoice. A missing invoice never delays the return: deduct it in the month it arrives.
- A private cost invoiced to the company carries no input VAT.
- A credit note refers to one specific invoice and goes in the return of the month it is issued. It cannot fix non-payment.
- The KMD and the KMD INF are due by the 20th of the next month, every month, including nil returns.
- An error in a filed return is fixed by a corrected return for the original month, with interest of 0.06 percent per day on extra tax.

## What must a valid VAT invoice contain, and by when must it be issued? {#invoice-requirements}

A VAT invoice must carry the mandatory items (rekvisiidid) of [VAT Act § 37(7)](https://www.riigiteataja.ee/akt/130122025021), and it must be issued within 7 calendar days of the supply.

The mandatory items are:

1. a sequential number and the date of issue;
2. the seller's name, address and VAT number (KMKR number, "EE" plus 9 digits);
3. the buyer's name and address;
4. the buyer's VAT number, when the buyer pays the tax (reverse charge, an intra-EU supply);
5. a name or description of the goods or services;
6. the quantity or extent;
7. the date of supply or of the prepayment, if it differs from the issue date;
8. the price without VAT, and any discount not already in the price;
9. the taxable amount per rate with the rate (24, 13 or 9 percent), or the exempt amount;
10. the VAT amount, in euros even when the invoice is in another currency.

Some invoices need an extra note ([VAT Act § 37(8) and (8^1)](https://www.riigiteataja.ee/akt/130122025021)): the legal basis of a 0 percent or exempt supply, "pöördmaksustamine" for reverse charge, the margin scheme notes, "endale arve koostamine" for self-billing, and "kassapõhine käibemaksuarvestus" for cash accounting.

The deadlines ([VAT Act § 37(1), (2) and (2^1)](https://www.riigiteataja.ee/akt/130122025021)):

- 7 calendar days from the supply, or from the end of the billing period for continuous supplies;
- 7 days from receiving a prepayment (see [prepayment invoices](#prepayment-invoices));
- the 15th of the next month for an intra-EU supply of goods, and for a B2B service under the general rule to a business in another member state.

You need no invoice for a sale to a private person for personal use, except distance sales, new means of transport and tax-free exports ([VAT Act § 37(3)](https://www.riigiteataja.ee/akt/130122025021)).

A simplified invoice is allowed only up to 160 euros without VAT, for passenger transport and machine receipts such as parking or fuel terminals. The buyer adds its own name and VAT number to use it ([VAT Act § 37(9) to (11)](https://www.riigiteataja.ee/akt/130122025021)). An invoice can be on paper or, with the buyer's consent, electronic ([VAT Act § 37(6)](https://www.riigiteataja.ee/akt/130122025021)). A buyer registered in the Business Register as an e-invoice recipient can demand an e-invoice in the EN 16931 standard ([Accounting Act § 7^1(3) and (7)](https://www.riigiteataja.ee/akt/110072025003)). Keep invoices for 7 years ([VAT Act § 36(1) clause 1](https://www.riigiteataja.ee/akt/130122025021)).

Common mistakes: an old company name after a rename, the registry code in place of the VAT number, and a missing VAT amount. The [EMTA page on VAT invoices](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksuarvestus-ja-arved) explains the rules in Estonian. The rates are on the [Estonian VAT rates](/en/guides/estonian-vat-rates) page, and the [VAT calculator](/en/tools/vat-calculator) adds or removes VAT.

## When can you deduct input VAT, and what if the supplier invoice is missing? {#input-vat-deduction}

You deduct input VAT on a domestic purchase when three conditions meet: the purchase serves taxable business, you hold a valid invoice, and you claim it in the right month. If the invoice has not arrived when the return is due, you file on time and deduct the VAT later, in the month the invoice arrives.

1. **Business use.** The purchase serves taxable supplies, including 0 percent supplies, not exempt supplies or private use ([VAT Act § 29(1)](https://www.riigiteataja.ee/akt/130122025021)).
2. **A valid invoice.** A purchase from another taxable person needs an invoice that meets § 37 ([VAT Act § 31(1)](https://www.riigiteataja.ee/akt/130122025021)). Reverse-charge acquisitions can rely on other evidence, and imports rely on the customs declaration ([VAT Act § 31(2) to (4)](https://www.riigiteataja.ee/akt/130122025021)).
3. **The right month.** The deduction belongs to the month of the supplier's tax point: delivery, performance or prepayment, whichever comes first ([VAT Act § 31(8) and § 11(1)](https://www.riigiteataja.ee/akt/130122025021)). If the invoice has not arrived when that month's return is filed, you deduct it in the month you receive it ([VAT Act § 31(9)](https://www.riigiteataja.ee/akt/130122025021)).

So a missing purchase invoice is not an error that needs an amended return. An invoice that arrived in time but was not entered is an error: amend the return of the correct month ([VAT Act § 27(5)](https://www.riigiteataja.ee/akt/130122025021)).

One exception: if the supplier uses cash accounting (its invoice says "kassapõhine käibemaksuarvestus"), you deduct only the part you have paid, in the month of payment ([VAT Act § 31(10) and § 44](https://www.riigiteataja.ee/akt/130122025021)).

A defective invoice is not a § 37 invoice. Examples: a wrong or old buyer name, the registry code in place of the VAT number, no VAT amount. Ask the supplier for a corrected invoice or a correcting document that refers to the original ([VAT Act § 37(4)](https://www.riigiteataja.ee/akt/130122025021)), and deduct when it arrives. Check that the supplier is VAT registered: only VAT payable to another taxable person is input VAT ([VAT Act § 29(3) clause 1](https://www.riigiteataja.ee/akt/130122025021)). The [EMTA page on VAT calculation](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine) covers the timing.

## Can the company deduct VAT on a private expense? {#private-expenses}

No. VAT on goods or services used for the owner's private purposes is not input VAT of the company, even if the invoice names the company and the company paid it ([VAT Act § 29(1)](https://www.riigiteataja.ee/akt/130122025021)). If a purchase serves both business and private use, only the business part is deductible ([VAT Act § 29(4)](https://www.riigiteataja.ee/akt/130122025021)).

What to do:

1. Leave the invoice out of the KMD and the KMD INF.
2. Have the owner repay the company.
3. Ask the supplier to invoice the owner personally in future.

If you already deducted the VAT, amend the return of that month ([VAT Act § 27(5)](https://www.riigiteataja.ee/akt/130122025021)) and pay the difference with interest of 0.06 percent per day ([Taxation Act § 115(1) and § 117(1)](https://www.riigiteataja.ee/akt/109072026040)).

If the company is not repaid, income tax follows. For a board member or employee, the paid private cost is a fringe benefit, taxed at 22/78 ([Income Tax Act § 48](https://www.riigiteataja.ee/akt/129042026004)), with social tax on top ([Social Tax Act § 2(1) clause 7](https://www.riigiteataja.ee/akt/121052026019)). Otherwise it is a non-business expense or a hidden profit distribution, also taxed at 22/78 ([Income Tax Act § 50 and § 51](https://www.riigiteataja.ee/akt/129042026004)). A long open receivable from a shareholder can be taxed as a hidden profit distribution ([Income Tax Act § 50^2](https://www.riigiteataja.ee/akt/129042026004)). For a company car, a special 50 percent limit applies: see [cars and private use](/en/guides/cars-private-use).

## How do you split input VAT between taxable and exempt activities? {#taxable-and-exempt}

Deduct VAT in full on costs that serve only taxable sales, deduct nothing on costs that serve only exempt sales, and split shared costs by the ratio of taxable turnover to total turnover ([VAT Act § 33](https://www.riigiteataja.ee/akt/130122025021)).

Typical exempt activities of a small company are the rental of real estate (unless the company opted to tax a non-residential rental), sales of shares and securities, loans and other financial services, insurance and education ([VAT Act § 16](https://www.riigiteataja.ee/akt/130122025021)).

- **The ratio.** Turnover with a right of deduction, including 0 percent and foreign taxable supplies, divided by all turnover, rounded up to a whole percent. Sales of fixed assets and incidental financial or real estate deals are left out ([VAT Act § 32(1) and (2)](https://www.riigiteataja.ee/akt/130122025021)).
- **During the year** you use the previous year's ratio. At year end you recalculate with the actual ratio and put the difference in the last return of the year ([VAT Act § 33(2)](https://www.riigiteataja.ee/akt/130122025021)). In its first year, a company asks the Tax Board to set a forecast ratio.
- **Fixed assets** are adjusted over 10 calendar years for real estate and 5 years for other fixed assets ([VAT Act § 32(4) to (5^1)](https://www.riigiteataja.ee/akt/130122025021)).

## Can you deduct VAT on entertainment, gifts and staff meals? {#entertainment-and-gifts}

No VAT is deductible on goods and services used to receive guests or to feed or house your own staff ([VAT Act § 30(1)](https://www.riigiteataja.ee/akt/130122025021)). That covers business meals with partners, client events, and staff lunches or a Christmas party. Hotel stays of staff on a business trip are the exception ([VAT Act § 30(2)](https://www.riigiteataja.ee/akt/130122025021)).

Business gifts work differently. If you deduct the input VAT on goods you give away, the gift is a self-supply, and you charge output VAT on its cost ([VAT Act § 2(6), § 4(1) clause 2 and § 12(6)](https://www.riigiteataja.ee/akt/130122025021)). Samples, and advertising goods worth up to 10 euros, are not a supply, so their VAT stays deductible ([VAT Act § 4(2) clause 6](https://www.riigiteataja.ee/akt/130122025021)).

Income tax has its own limits. Reception costs are free of income tax up to 50 euros a month plus 2 percent of the month's payroll subject to social tax, and promotional items up to 21 euros without VAT are not gifts ([Income Tax Act § 49(1) and (4)](https://www.riigiteataja.ee/akt/129042026004)). A reception inside the income tax limit still has no deductible VAT.

## How does a credit note work, and in which period does it go? {#credit-notes}

A credit note (kreeditarve) is a document that refers to one specific earlier invoice and changes it, for example a later discount, returned goods or a cancelled order. It counts as an invoice ([VAT Act § 37(4)](https://www.riigiteataja.ee/akt/130122025021)). When it is issued after the return of the original month was filed, both seller and buyer record it in the return of the month the credit note is issued ([VAT Act § 29(7)](https://www.riigiteataja.ee/akt/130122025021)).

- **Content.** Its own number and date, the parties, the number of the original invoice, and the reduced taxable amount and VAT at the rate of the original supply.
- **One invoice only.** A credit note may relate only to the invoice it names. One credit note "on account" for several invoices is not allowed ([VAT Act § 29(7)](https://www.riigiteataja.ee/akt/130122025021)).
- **KMD INF.** The credit note appears as a negative line in the month of issue.
- **Before filing.** If you change the invoice before the original month's return is filed, correct it in that return.

A credit note is for a change in the facts of the deal. It is not the tool for:

- **an error** in the original return, such as a wrong rate or a forgotten sale: amend the return of the original month ([VAT Act § 27(5)](https://www.riigiteataja.ee/akt/130122025021); see [corrections](#corrections-and-refunds));
- **non-payment by the customer**: § 29(7) expressly does not apply to a credit note issued because the invoice went unpaid. Use the [bad debt rule](#bad-debts).

The [EMTA page on VAT corrections](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine/kaibemaksu-korrigeerimine) draws the same line between a change of facts and a declaration error.

## Can you get back the VAT on an invoice the customer never pays? {#bad-debts}

Yes, but only under the bad debt rule of [VAT Act § 29^1](https://www.riigiteataja.ee/akt/130122025021), and not earlier than 12 months after the due date. All of these must be true ([VAT Act § 29^1(1)](https://www.riigiteataja.ee/akt/130122025021)):

1. you issued a § 37 invoice;
2. you declared the VAT in the return of the supply month;
3. you did not sell or assign the claim;
4. at least 12 months and at most 3 years have passed since the due date (the 3-year limit does not apply to a claim with more than 30 000 euros of VAT that a final court judgment confirms, see point 6);
5. you wrote the claim off in the books because it could not be collected despite every effort, or because collecting it would cost more than it would bring;
6. if the VAT in the claim is over 30 000 euros, a final court judgment confirms the claim;
7. the buyer is not a related person under [Income Tax Act § 8](https://www.riigiteataja.ee/akt/129042026004);
8. you told the buyer in writing, in the month of the write-off, about the write-off and the VAT amount.

You reduce the VAT in the return of the month of the write-off ([VAT Act § 29^1(2)](https://www.riigiteataja.ee/akt/130122025021)). If the customer pays later, the paid part is taxed again in the month of payment, and a buyer that gets the notice adds the deducted VAT back ([VAT Act § 29^1(3) and (4)](https://www.riigiteataja.ee/akt/130122025021)). Until the conditions are met, the VAT stays payable.

## How do prepayment invoices work, and which rate applies after a rate change? {#prepayment-invoices}

A prepayment received before the supply creates the tax point for the amount received ([VAT Act § 11(1) clause 2 and (3)](https://www.riigiteataja.ee/akt/130122025021)). The seller issues a prepayment invoice (ettemaksuarve) within 7 days of the payment ([VAT Act § 37(2)](https://www.riigiteataja.ee/akt/130122025021)) and declares the VAT in the month of receipt. The buyer deducts it in the same month, on the basis of that invoice ([VAT Act § 31(8) and (9)](https://www.riigiteataja.ee/akt/130122025021)).

- The final invoice shows the total, deducts the prepayment, and charges VAT only on the rest.
- An intra-EU supply of goods is the exception: a prepayment creates no tax point there ([VAT Act § 11(2)](https://www.riigiteataja.ee/akt/130122025021)).
- If the deal falls through and you return the prepayment without any supply, you may leave the VAT on it uncalculated ([VAT Act § 29(9)](https://www.riigiteataja.ee/akt/130122025021)). If that month's return was already filed, issue a credit note that refers to the prepayment invoice.

**Rate changes.** VAT uses the rate in force on the tax point day ([VAT Act § 29(13)](https://www.riigiteataja.ee/akt/130122025021)). The standard rate rose from 22 to 24 percent on 01.07.2025. A prepayment received in June 2025 kept 22 percent, and the rest, delivered or paid from July, took 24 percent. An invoice alone is not a tax point. A credit note uses the rate of the original supply. The rates are 24, 13 and 9 percent ([VAT Act § 15](https://www.riigiteataja.ee/akt/130122025021)), and the planned return to 22 percent was cancelled when the Security Tax Act was repealed ([amending act, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)). No rate change is scheduled on 30.09.2026. See [Estonian VAT rates](/en/guides/estonian-vat-rates) for the history.

## When is the VAT return (KMD) due, and what goes in the KMD INF annex? {#vat-return-kmd}

The VAT return (käibedeklaratsioon, KMD) and its annex KMD INF for each calendar month are due by the 20th of the next month, and the VAT is payable by the same date ([VAT Act § 27(1) and § 38(1)](https://www.riigiteataja.ee/akt/130122025021)). If the 20th is a weekend day or a public holiday, the deadline moves to the next working day ([General Part of the Civil Code Act § 136(8)](https://www.riigiteataja.ee/akt/131122024048) with [Taxation Act § 50(1)](https://www.riigiteataja.ee/akt/109072026040)). The [tax calendar](/en/tools/tax-calendar) shows the dates.

**Nil returns.** Every registered taxable person files, with no exception for empty months ([VAT Act § 27(2) clause 1](https://www.riigiteataja.ee/akt/130122025021)). The Tax Board may delete from the register a company that has not filed for six months in a row ([VAT Act § 22(3)](https://www.riigiteataja.ee/akt/130122025021)). A company can apply for deletion if its Estonian taxable turnover did not exceed 40 000 euros in the current or the previous calendar year and will not exceed it in the next 12 months ([VAT Act § 22(1)](https://www.riigiteataja.ee/akt/130122025021)).

**Filing** is electronic, in e-MTA or through software, once the company has been registered for 12 months or the annex lists more than five invoices ([VAT Act § 27(1^1)](https://www.riigiteataja.ee/akt/130122025021)).

**KMD INF** lists invoices one by one ([VAT Act § 27(1^2) to (1^4)](https://www.riigiteataja.ee/akt/130122025021); [form instructions](https://www.riigiteataja.ee/aktilisa/1300/5202/5008/RAM_m17_lisa2.pdf)):

- part A lists sales invoices and part B purchase invoices with partners that have an Estonian registry code. Invoices to private persons and to foreign businesses without an Estonian code are not listed;
- only invoices with VAT at 24, 13 or 9 percent (on a credit note or correction, also an old rate). Invoices with only 0 percent or exempt amounts are not listed;
- only when the partner's total without VAT in the month is at least 1 000 euros, counted separately for sales and purchases. Once the threshold is reached, every invoice and credit note of that partner in the month is listed, each on its own line, with credit notes as negative amounts;
- part B lists only invoices whose VAT you deduct, so a defective or private invoice stays off.

Intra-EU supplies of goods and B2B services to other member states also need the VD report by the 20th, until 31.12.2026 ([VAT Act § 28](https://www.riigiteataja.ee/akt/130122025021)).

**From 2027.** Under the VAT Act version in force from 01.01.2027, the VD report is repealed and the KMD becomes one data set of invoice-level data ([VAT Act from 01.01.2027](https://www.riigiteataja.ee/akt/130062026130)). The Tax Board says the data-based filing is available from April 2027 ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibedeklaratsiooni-ja-aruannete-esitamine/kaibedeklaratsiooni-esitamine-muutub-2027-aastal-andmepohiseks)). Check with the Tax Board how to file January to March 2027.

## How do you correct a filed VAT return, and how fast is a VAT refund paid? {#corrections-and-refunds}

You correct an error by filing a new KMD (and KMD INF) for the original month, not in the current return ([VAT Act § 27(5)](https://www.riigiteataja.ee/akt/130122025021)). This covers a forgotten sales invoice, a wrong rate, input VAT deducted without a valid invoice, and an invoice received in time but not entered. Only a change in the facts ([credit notes](#credit-notes)) and a purchase invoice that arrived late ([input VAT](#input-vat-deduction)) go in the current month.

- If the error made the VAT too low, tell the Tax Board without delay ([Taxation Act § 89(1)](https://www.riigiteataja.ee/akt/109072026040)). The corrected return does that. Do not hold it back, for example until the annual report.
- Extra tax bears interest of 0.06 percent per day from the day after the original due date ([Taxation Act § 115(1) and § 117(1)](https://www.riigiteataja.ee/akt/109072026040)).
- A correction in your favour can wait, within the 3-year assessment period ([Taxation Act § 98(1)](https://www.riigiteataja.ee/akt/109072026040)).

**Refunds.** When input VAT is larger than output VAT, the excess is refunded ([VAT Act § 34(1)](https://www.riigiteataja.ee/akt/130122025021)). It first becomes a credit on the prepayment account and pays other taxes ([Taxation Act § 105(3)](https://www.riigiteataja.ee/akt/109072026040)). To get the money paid out, apply in e-MTA with your bank details. The Tax Board pays within 60 days of the application, or of the tax due date if you applied earlier ([Taxation Act § 106(2) and (3)](https://www.riigiteataja.ee/akt/109072026040)). If it has reason to fear that the money could not be recovered and it asks you or a third party for more evidence, it may extend that term by up to 60 days, 30 days at a time, by a reasoned decision ([VAT Act § 34(2) and (3)](https://www.riigiteataja.ee/akt/130122025021)). A late refund earns 0.06 percent per day ([Taxation Act § 116(2)](https://www.riigiteataja.ee/akt/109072026040)), and a refund of 10 euros or less is paid only on a separate request ([Taxation Act § 106(6)](https://www.riigiteataja.ee/akt/109072026040)).

## How do you pay VAT through the prepayment account, and what if you pay late? {#paying-vat}

You pay all taxes into one prepayment account (ettemaksukonto) at the Tax Board, with the company's reference number. On each due date the Tax Board sets the declared taxes off against the balance, with no request needed ([Taxation Act § 105(2) and (3)](https://www.riigiteataja.ee/akt/109072026040)).

- The money must arrive by the 20th: the day of receipt counts ([Taxation Act § 105(5)](https://www.riigiteataja.ee/akt/109072026040)).
- The balance pays older debts first. An unpaid payroll tax due on the 10th is covered before the VAT due on the 20th ([Taxation Act § 105(6)](https://www.riigiteataja.ee/akt/109072026040)).
- A standing balance also covers later corrections of past months, because interest runs only on tax not paid by its due date ([Taxation Act § 115(1)](https://www.riigiteataja.ee/akt/109072026040)).

VAT not covered by the due date bears interest of 0.06 percent per day until payment ([Taxation Act § 115(1) and § 117(1)](https://www.riigiteataja.ee/akt/109072026040)). A company in temporary difficulty can apply for a payment schedule ([Taxation Act § 111](https://www.riigiteataja.ee/akt/109072026040)). File on time even when you cannot pay: while a return is missing, the Tax Board may hold back a refund ([Taxation Act § 107(3^1)](https://www.riigiteataja.ee/akt/109072026040)). See the [EMTA page on paying VAT](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine/kaibemaksu-tasumine-ja-laekumine).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/vat-registration

# VAT registration in Estonia

> When an Estonian company must or may register for VAT, the 40 000 euro threshold, limited registration, deregistration and VAT groups.

Law as of 30.09.2026. General information, not advice for your situation.

An Estonian company must register for [VAT](/en/glossary/vat) once its Estonian turnover passes 40 000 euros in a calendar year. It may register earlier by choice, if it can show real business in Estonia. This page explains the threshold, the deadline, the two kinds of registration (full and limited), deregistration and VAT groups. The Tax and Customs Board (EMTA, _Maksu- ja Tolliamet_) runs the register.

## In short

- Registration is due when the turnover counted from 1 January passes 40 000 euros. [Read more](#when-must-a-company-register-for-vat)
- You must apply within 3 working days, and you are liable from the day you passed the threshold. [Read more](#from-when-is-the-company-liable-and-how-fast-must-it-apply)
- Register voluntarily before a large purchase that carries VAT, or you lose most of the deduction. [Read more](#when-is-voluntary-registration-worth-it)
- EMTA asks for proof of business in Estonia, also from companies of e-residents. [Read more](#what-proof-of-business-in-estonia-does-the-tax-board-ask-for)
- A limited registration (_piiratud maksukohustuslane_) only pays VAT on purchases from abroad. It never charges VAT and never deducts it. [Read more](#what-is-limited-vat-registration)
- Check the registration decision, not only the VAT number. [Read more](#how-do-you-check-that-the-registration-is-full-not-limited)

## When must a company register for VAT?

A company must register once its turnover with a place of supply in Estonia goes above 40 000 euros, counted from 1 January of the current calendar year ([VAT Act § 19](https://www.riigiteataja.ee/akt/130122025021)). The count starts again from zero each 1 January. It is not a rolling 12 months.

Since 01.01.2025 the count includes three kinds of supply ([VAT Act § 19^1 (3)](https://www.riigiteataja.ee/akt/130122025021)):

| Counts                                                                                   | Does not count                                                                           |
| ---------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------- |
| Taxable sales of goods and services, at every rate, 0 percent included                   | The sale of a fixed asset (_põhivara_)                                                   |
| Exempt real estate supplies: letting, sales of immovables, securities, unless incidental | Sales with a place of supply outside Estonia, for example services to foreign businesses |
| Exempt insurance and financial services, unless incidental                               | Other exempt supplies, such as health care and education                                 |
|                                                                                          | Receipts that are not supplies: dividends, deposit interest, bond interest               |

A transaction is "incidental" when it is not connected with the company's everyday business. EMTA's example: a toy maker with 38 000 euros of sales lends spare cash once and earns 3 000 euros of interest. The loan is incidental, so the company does not have to register ([EMTA handbook](https://www.emta.ee/node/333/handbook/4/pdf)). Keep a note in your files that explains why you left a financial or real estate transaction out of the count.

Two more rules:

- **Only exempt and 0 percent supplies.** If the whole year's turnover is exempt and 0 percent supplies (other than intra-Community supplies of goods), there is no duty to register, however large the turnover ([VAT Act § 19 (1)](https://www.riigiteataja.ee/akt/130122025021)). A company whose only income is 42 000 euros of residential rent does not have to register.
- **After a deregistration on your own request,** a fresh count starts on the day after the deregistration ([VAT Act § 19 (2)](https://www.riigiteataja.ee/akt/130122025021)).

The rates themselves are on the page [Estonian VAT rates](/en/guides/estonian-vat-rates).

## From when is the company liable, and how fast must it apply?

The company is liable from the day its turnover goes above 40 000 euros. It must apply within **3 working days** ([VAT Act § 19 (1), § 20 (1)](https://www.riigiteataja.ee/akt/130122025021)). EMTA's example: if you pass the threshold on Friday the 2nd, the application is due by Wednesday the 7th.

- **Effective date.** EMTA registers the company as of the day the duty arose, not the day of the application or the decision ([VAT Act § 20 (3)](https://www.riigiteataja.ee/akt/130122025021)). EMTA decides within 5 working days.
- **From that day** the company adds VAT to its sales, issues VAT invoices and files returns ([VAT Act § 3 (3), § 24 (1)](https://www.riigiteataja.ee/akt/130122025021)).
- **Late application.** EMTA registers the company on its own initiative, back to the true duty day ([VAT Act § 20 (10) and (11)](https://www.riigiteataja.ee/akt/130122025021)).
- **Invoices already sent without VAT** are still taxable. Correct them so that they meet the invoice rules of [VAT Act § 37](https://www.riigiteataja.ee/akt/130122025021). If the contract lets you add VAT on top, charge it: a business customer deducts it. If you cannot recover the VAT from the customer, get advice before you compute it.
- **Interest.** VAT paid late bears interest of 0.06 percent a day ([Taxation Act § 115 (1), § 117 (1)](https://www.riigiteataja.ee/akt/109072026040)).
- **Returns.** The VAT return (KMD) is due by the 20th of the next month. If the first period is shorter than 15 days, you may declare it with the next month ([VAT Act § 27 (1)](https://www.riigiteataja.ee/akt/130122025021)).

Apply in e-MTA, by a digitally signed email, or at a service bureau ([EMTA handbook](https://www.emta.ee/node/333/handbook/4/pdf)), or through a notary. A new company can also apply in its founding application in the e-Business Register ([VAT Act § 20 (1)](https://www.riigiteataja.ee/akt/130122025021)). EMTA advises to register a little before you reach the threshold, so that you have the VAT number when you start to invoice with VAT ([EMTA handbook](https://www.emta.ee/node/333/handbook/4/pdf)).

## When is voluntary registration worth it?

Register voluntarily when the company buys assets or services that carry VAT, and will use them for taxable sales to customers who can deduct VAT. Apply **before the purchase**. A voluntary registration starts on the application date or a later date you choose, never earlier ([VAT Act § 20 (2) and (4)](https://www.riigiteataja.ee/akt/130122025021)).

"Before the purchase" means before the delivery and before any deposit or advance payment. A prepayment fixes the time of supply for the part paid ([VAT Act § 11 (1) and (3)](https://www.riigiteataja.ee/akt/130122025021)). Have every invoice issued to the company itself.

What the company gains:

- **Input VAT** on the asset and the running costs, as far as they serve taxable sales ([VAT Act § 29 (1), § 31](https://www.riigiteataja.ee/akt/130122025021)).
- **VAT refunds** while sales are still small.
- **Neutral EU purchases.** A registered company declares and deducts the VAT on an intra-EU acquisition of goods on the same return. An unregistered company that buys more than 10 000 euros of goods a year from other member states must register with limited status, and then pays that VAT with no deduction ([VAT Act § 21 (2), § 25 (1)](https://www.riigiteataja.ee/akt/130122025021)).

What it costs:

- **VAT on every taxable sale**, normally 24 percent, or a reduced or 0 percent rate where [VAT Act § 15](https://www.riigiteataja.ee/akt/130122025021) gives one. Exempt supplies stay exempt.
- **A monthly VAT return** by the 20th, and invoices that meet § 37.
- **Limits on the deduction.** Private use by the owners and exempt use restrict it ([VAT Act § 29 (4), § 32 (1)](https://www.riigiteataja.ee/akt/130122025021)). For a passenger car, only 50 percent is deductible, unless an exception applies, for example a car used only for business ([VAT Act § 30 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021)).
- **The adjustment period.** EMTA watches the input VAT on a fixed asset for 5 calendar years, or 10 for immovables. If the company deregisters or moves the asset to exempt use in that time, it pays part of the VAT back ([VAT Act § 29 (10), § 32 (4) to (4^2)](https://www.riigiteataja.ee/akt/130122025021)).

Registration gives nothing when the seller charges no VAT (a private seller, or a dealer under the margin scheme), or when your activity is exempt. Letting of immovables is exempt by default. A company that lets an office or a warehouse keeps its input VAT only if it opts to tax the letting by a written notice to EMTA before the supply. The option binds for at least two years. Residential property cannot be opted in ([VAT Act § 16 (2) to (4)](https://www.riigiteataja.ee/akt/130122025021)).

## What proof of business in Estonia does the Tax Board ask for?

Every applicant must show that it carries on, or is starting, business in Estonia ([VAT Act § 20 (4^1)](https://www.riigiteataja.ee/akt/130122025021)). EMTA may ask for more evidence, and it refuses to register a company that shows no real business. An e-resident's company that is run entirely from abroad, with no customers, suppliers, staff or assets in Estonia, can find this test hard.

EMTA lists the kind of evidence it accepts: a business plan, preliminary contracts, contracts (lease, procurement, delivery, work), and the sites where the work is done ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/possibility-registering-taxable-person)). A prepared file helps:

- signed or draft customer contracts and supplier quotes;
- a website and a price list;
- the Estonian address and the contact person (see [e-residency, address and contact person](/en/guides/e-residency-address-contact-person));
- a short note on what you sell, to whom, and where the work is done.

The test also works later. EMTA may delete a registered company that does not carry on business in Estonia, after a written warning and a deadline to prove it ([VAT Act § 22 (3^1)](https://www.riigiteataja.ee/akt/130122025021)).

Two EU rules frame the test. A tax authority may not refuse a VAT number only because a new company has no staff or equipment. It may refuse it when objective evidence shows the number would probably be used for fraud ([CJEU C-527/11 Ablessio](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62011CJ0527)). And for VAT, a business is established where its central administration is, where the essential management decisions are taken. A postal address is not enough ([Regulation 282/2011, Art. 10](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02011R0282-20250414)). A company that is really run from its founder's home country may be seen as established there, for VAT and for corporate tax. Get advice in that country.

## What is limited VAT registration?

A limited taxable person (_piiratud maksukohustuslane_) is registered only to pay Estonian VAT on what it buys from abroad. It cannot charge VAT on its own sales, and the Act denies it any input VAT deduction ([VAT Act § 3 (2) and (5), § 25 (1)](https://www.riigiteataja.ee/akt/130122025021)).

A company that is not VAT-registered must register with limited status, within 3 working days ([VAT Act § 21](https://www.riigiteataja.ee/akt/130122025021)):

- from the day it receives a service of the list in [VAT Act § 10 (5)](https://www.riigiteataja.ee/akt/130122025021) from a foreign business not registered in Estonia, for example advertising, consulting, IT, electronically supplied services or licences;
- when its purchases of goods from other member states go above 10 000 euros from the start of the year.

What it does:

- It pays VAT on its imports, intra-EU acquisitions and reverse-charged services, as a real cost.
- It files a VAT return only for the months with such purchases ([VAT Act § 25 (1), § 27 (2)](https://www.riigiteataja.ee/akt/130122025021)).
- If it shows VAT on its own invoice anyway, it must pay that VAT to the state, and the customer cannot deduct it ([VAT Act § 3 (6), § 29 (3)](https://www.riigiteataja.ee/akt/130122025021)).

A company registered only because it buys foreign services must not give its number to EU suppliers of goods while its goods purchases stay at or below 10 000 euros a year. If it does, it must pay Estonian VAT on the purchase made with that number, as if it were above the 10 000 euro limit ([VAT Act § 25 (3)](https://www.riigiteataja.ee/akt/130122025021)). Purchases from an EU supplier with a VAT number that ends in "EX" (the EU small business scheme) carry no Estonian VAT and do not trigger the registration ([VAT Act § 3 (7)](https://www.riigiteataja.ee/akt/130122025021)).

The limited registration ends on its own when the company registers in full. A company may also apply for deletion after 2 years, if its goods purchases from other member states stayed at or below 10 000 euros in the last calendar year and will stay so in the current one ([VAT Act § 23](https://www.riigiteataja.ee/akt/130122025021)).

For VAT on services bought from abroad, see [VAT on cross-border services and OSS](/en/guides/vat-cross-border-services-oss).

## Can a holding company register for VAT?

A pure holding that only holds shares and receives dividends is not in business for VAT. It cannot register in full, and it cannot deduct VAT on its costs ([VAT Act § 2 (2)](https://www.riigiteataja.ee/akt/130122025021), [VAT Directive Art. 9](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250414)). A holding that sells real, paid services to its subsidiaries, such as management, IT or accounting, is in business and may register. It can then deduct VAT on its general costs, as far as they relate to that activity ([CJEU C-108/14 Larentia + Minerva](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CJ0108)).

- **A passive holding** fails the proof of business. But it must still register with limited status when it buys a listed service from abroad, for example foreign legal advice, software as a service or advertising ([VAT Act § 21 (1)](https://www.riigiteataja.ee/akt/130122025021)). Hotel, restaurant and transport bills abroad do not trigger it.
- **An active holding** invoices its services at market prices, with VAT, and deducts input VAT. Management fees with no real service behind them invite a challenge. Document what you supply and why the price is at market value.
- **An investment company** that trades securities or lends money makes exempt supplies, so it cannot deduct input VAT on them ([VAT Act § 16 (2) and (2^1), § 32 (1)](https://www.riigiteataja.ee/akt/130122025021)). Since 2025, its non-incidental exempt financial turnover counts towards the 40 000 euros.

## Can VAT on purchases before registration be deducted?

Only partly. The Act has three rules for purchases made before the registration date ([VAT Act § 29 (5), (5^1) and (5^2)](https://www.riigiteataja.ee/akt/130122025021)):

| Purchase before registration                      | When the VAT is deductible                                                                          |
| ------------------------------------------------- | --------------------------------------------------------------------------------------------------- |
| Goods for resale or production (not fixed assets) | In the month they are sold as taxable supplies after registration                                   |
| Services                                          | In the month they are supplied on as taxable supplies                                               |
| Fixed assets                                      | By the share of taxable use over the rest of the 5-year (10 years for immovables) adjustment period |

Goods already sold before registration give no deduction. Example: equipment taken into use in year 1 while the company is unregistered. The company registers on 1 January of year 2 and uses the equipment only for taxable sales. It can then deduct about 4/5 of the VAT, adjusted at each year-end for the actual use ([VAT Act § 32 (4) to (4^2)](https://www.riigiteataja.ee/akt/130122025021)).

The invoice must be in the company's own name and meet the invoice rules ([VAT Act § 31 (1)](https://www.riigiteataja.ee/akt/130122025021)). EMTA normally refuses VAT on an invoice issued to a founder personally ([EMTA handbook](https://www.emta.ee/node/338/handbook/8/pdf)). EU case law limits that refusal for costs a founder paid for the company's taxable activity before the company existed ([CJEU C-280/10 Polski Trawertyn](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62010CJ0280)). Take advice before you give up a large claim. The simple way to avoid the problem is to register before the large purchase.

## When can a company deregister from VAT?

A company may apply to deregister if its counted turnover stayed at or below 40 000 euros in the current and the previous calendar year, and it expects no more in the next 12 months ([VAT Act § 22 (1)](https://www.riigiteataja.ee/akt/130122025021)). EMTA may check the business first, and deletes the company as of the date in its decision. That date may be later than the date you asked for. Until then, the company charges VAT and files returns as before.

EMTA also deletes a company on its own initiative ([VAT Act § 22 (3) to (4)](https://www.riigiteataja.ee/akt/130122025021)):

- when the company filed no VAT return for six periods in a row (may);
- when the company is not in business in Estonia, after a warning (may);
- when the company or its activity has ended (must).

On deregistration, assets on hand cost VAT ([VAT Act § 29 (10)](https://www.riigiteataja.ee/akt/130122025021)):

- **Goods** still held whose input VAT was deducted: VAT is due on their cost, on the last return.
- **Fixed assets:** the years left in the adjustment period count as non-taxable use, and that share of the deducted VAT is paid back. Example: 10 000 euros of VAT deducted on equipment in year 1, deregistration at the start of year 4: about 2/5, or 4 000 euros, is paid back.

Before you deregister a company that holds a costly asset, compute the payback. Staying registered until the adjustment period ends is often cheaper. After the deletion date, never show VAT on an invoice: that VAT is payable ([VAT Act § 3 (6)](https://www.riigiteataja.ee/akt/130122025021)).

## What is a VAT group?

A VAT group is two or more Estonian VAT-registered companies, all in business in Estonia, that register together as one taxable person ([VAT Act § 26](https://www.riigiteataja.ee/akt/130122025021)). Possible members are a parent and its subsidiaries, companies that are economically and organisationally linked and more than 50 percent owned by the same person, or franchise partners. A passive holding cannot join.

- **Benefits.** Supplies between members are outside VAT and need no invoice. The representative member files one return and makes one payment. This saves real money when a member has exempt activity, such as a real estate or finance company.
- **Joint liability.** All members are jointly and severally liable for the group's VAT, also after the group ends. Check the finances of every member before you join.
- **Procedure.** The representative files the application in e-MTA and every member confirms it. EMTA decides within 30 days, and the group starts on the first day of a month, normally the month after the decision ([VAT Act § 26 (5)](https://www.riigiteataja.ee/akt/130122025021); [EMTA handbook](https://www.emta.ee/node/333/handbook/4/pdf)).

The VAT return changes from 01.01.2027: the per-member annex and the separate VD report are removed from the Act ([VAT Act, version from 01.01.2027](https://www.riigiteataja.ee/akt/130062026130)). Check with EMTA how a group reports from then on before you plan one.

## How do you check that the registration is full, not limited?

Read EMTA's registration decision and the VAT register data in e-MTA. They say whether the company is a taxable person (_maksukohustuslane_) or a limited taxable person (_piiratud maksukohustuslane_), and from which date. A valid EE number alone proves nothing: a limited registration also gets a number ([VAT Act § 20, § 21](https://www.riigiteataja.ee/akt/130122025021)).

1. **At founding,** choose registration as a VAT taxable person in the e-Business Register founding application, not the limited form.
2. **After registration,** open the decision and check the status and the start date. Check that your first VAT return is the full return, not a limited return with purchases only.
3. **Signs of the wrong status:** your return shows no VAT on your sales, or you cannot enter input VAT.

If the status is wrong, apply for full registration. The limited registration then ends on its own ([VAT Act § 23 (1)](https://www.riigiteataja.ee/akt/130122025021)). The full registration starts on the application date, not earlier, unless you had already passed the 40 000 euro threshold ([VAT Act § 20 (3), (4) and (11)](https://www.riigiteataja.ee/akt/130122025021)). VAT shown on invoices in the meantime is payable, with no deduction. The usual fix: credit those invoices, reissue them without VAT with a note that the company is not a VAT taxable person, and return the VAT to the customers.

Once registered, see [VAT deduction, invoices and returns](/en/guides/vat-deduction-invoices-returns) for the monthly work, and the [VAT calculator](/en/tools/vat-calculator) to add or remove VAT.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/vehicle-tax-fleet-insurance

# Company cars in Estonia: motor vehicle tax, registration fee, fleets and insurance

> What an Estonian company that owns or leases cars and vans must know: the annual motor vehicle tax, the registration fee, late payment, deregistration, a sale or scrapping, the Traffic Insurance Fund, parking and camera fines and how fines are taxed.

Law as of 30.09.2026. General information, not advice for your situation.

Since 01.01.2025 an Estonian company that owns cars pays two car taxes: an annual motor vehicle tax and a one-time registration fee. A car also must stay insured while it is in the register, and fines for it go to the registered owner. This guide is for a company with one car or a fleet, owned or rented to a group company or to customers.

**In short**

- The registered owner on 1 January pays the full year's motor vehicle tax, in two halves by 15 June and 15 December.
- The registration fee is paid before the first registration in Estonia, or before the first change of owner of an older car. It is part of the cost of the car.
- From 01.01.2027 a temporarily deleted car is also taxed. Only a permanent deletion stops the tax.
- A registered car with no policy gets automatic insurance from the Traffic Insurance Fund, and the owner pays for it.
- A fine paid by the company is a non-business expense, taxed at 22/78. Name the driver instead.

## Annual motor vehicle tax

The company that is the registered owner on 1 January owes the tax for the whole year ([Motor Vehicle Tax Act § 6](https://www.riigiteataja.ee/en/akt/506012026004)). The responsible user pays instead only when the owner is a leasing provider, a non-resident individual or a legal person not registered in Estonia ([§ 5](https://www.riigiteataja.ee/en/akt/506012026004)). The rate of a passenger car is a base of 50 euros plus a CO2 part and a mass part above 2,000 kg; the CO2 and mass parts are reduced by an age factor ([§ 12](https://www.riigiteataja.ee/en/akt/506012026004), [§ 14](https://www.riigiteataja.ee/en/akt/506012026004)). The notice comes by 15 February, and the tax is paid 50 percent by 15 June and 50 percent by 15 December ([§ 7(4)](https://www.riigiteataja.ee/en/akt/506012026004), [§ 9](https://www.riigiteataja.ee/en/akt/506012026004)).

Read the full answer, with the rate tables and an example: [motor vehicle tax on a company car](/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax).

## Registration fee

The fee is paid before a passenger car or van is first registered in Estonia, or before the first change of owner of a car for which no fee was ever paid ([Traffic Act § 190¹⁸](https://www.riigiteataja.ee/akt/111072026044)). A passenger car pays a base of 150 euros plus a CO2 part and a mass part; those two parts are reduced by an age factor ([§ 190²²](https://www.riigiteataja.ee/akt/111072026044), [§ 190²⁴](https://www.riigiteataja.ee/akt/111072026044)). In the books it is part of the cost of the car.

Read the full answer: [the registration fee](/en/guides/vehicle-tax-fleet-insurance/registration-fee). Both amounts can be computed with the [car tax calculator](/en/tools/car-tax-calculator).

## Late payment and fleet notices

Late tax carries interest of 0.06 percent per day from the day after the due date, at most the amount of the tax ([Taxation Act § 115, § 117, § 119](https://www.riigiteataja.ee/en/akt/511082026003)). The Board makes no interest claim below 10 euros, but the interest still arises and can be taken from the prepayment account.

A company in payment difficulty can apply for a payment schedule with a reasoned application ([Taxation Act § 111](https://www.riigiteataja.ee/en/akt/511082026003)). The Board decides within 20 days ([§ 112](https://www.riigiteataja.ee/en/akt/511082026003)) and may cut the interest by up to half ([§ 117(2)](https://www.riigiteataja.ee/en/akt/511082026003)). A missed instalment brings back the full rate on that part ([§ 117(3)](https://www.riigiteataja.ee/en/akt/511082026003)).

Interest paid under the Taxation Act is a non-business expense of the company, taxed at 22/78 ([Income Tax Act § 34, § 51](https://www.riigiteataja.ee/en/akt/508052026001)).

A routine for a fleet:

1. In January, compare the traffic register (owner and responsible user) with the fixed asset register. A leased car should show the lessee as responsible user.
2. When the notice arrives, check every vehicle and amount, and book the expense of the year.
3. Fund the prepayment account before 15 June and 15 December. Money on that account settles liabilities in the order they arose ([Taxation Act § 105](https://www.riigiteataja.ee/en/akt/511082026003)).
4. Recharge the tax under a written agreement to the group company or customer that uses the car. The recharge is part of the rent and carries VAT ([VAT Act § 12](https://www.riigiteataja.ee/en/akt/530122025010)).

A notice can be challenged by an objection within 30 days of delivery ([Taxation Act § 138](https://www.riigiteataja.ee/en/akt/511082026003)), for example when the vehicle data are wrong. An objection does not help when the register still showed the car in the company's name on 1 January.

## Temporary deregistration

A temporary deletion from the register ends the traffic insurance duty and the insurance contract ([Motor Insurance Act § 5, § 21](https://www.riigiteataja.ee/akt/129062024012)). For the motor vehicle tax it helped only in 2025 and 2026: a car temporarily deleted on 1 January of those years was not taxed while the deletion lasted. **From 01.01.2027, temporarily deleted and suspended vehicles are taxed** ([Motor Vehicle Tax Act § 3](https://www.riigiteataja.ee/en/akt/506012026004), [§ 25(5)](https://www.riigiteataja.ee/en/akt/506012026004)).

To stop the tax, the car must be deleted for good: scrapped on a scrapping certificate, deleted on a sale abroad, or on its registration in another EU state ([Traffic Act § 77(6)](https://www.riigiteataja.ee/akt/111072026044)). A company car that is simply parked or used abroad stays in the register. Only the permanent deletion, or a deletion because the police declared the car wanted, shortens the taxation period ([Motor Vehicle Tax Act § 7¹](https://www.riigiteataja.ee/en/akt/506012026004)).

A car that was destroyed and cannot be scrapped properly, or that was sold under a contract the buyer never kept and never re-registered, can be deleted as a lost vehicle ([Traffic Act § 77(6¹)](https://www.riigiteataja.ee/akt/111072026044)). Until 31.12.2026 a temporarily deleted or suspended car whose last inspection expired at least two years ago can be deleted this way for a state fee of 15 euros ([Traffic Act § 264(16¹)](https://www.riigiteataja.ee/akt/111072026044); [State Fees Act § 142⁷⁴(6)](https://www.riigiteataja.ee/en/akt/520072026013)). The Transport Administration states that the fee will be 800 euros from 01.01.2027 ([Transport Administration: deleting vehicles from the traffic register](https://transpordiamet.ee/soidukite-liiklusregistrist-kustutamine)). A car that still exists and is only parked off the road cannot be deleted as lost.

A car may be temporarily deleted for 1 to 24 months, and it must not be used in traffic meanwhile ([Traffic Act § 77(7), (8⁴)](https://www.riigiteataja.ee/akt/111072026044)). When the deletion ends, automatic insurance with the Traffic Insurance Fund starts unless a policy is taken out ([Motor Insurance Act § 60](https://www.riigiteataja.ee/akt/129062024012)).

## Selling or scrapping a car

**Sale.** The traffic insurance contract passes to the buyer by law when the buyer is entered in the register ([Motor Insurance Act § 21(4)](https://www.riigiteataja.ee/akt/129062024012); [Law of Obligations Act § 524](https://www.riigiteataja.ee/en/akt/510092026001)). After that, the seller cannot end it. The seller cannot end it before the sale either, because the registered owner must stay insured until the buyer is entered ([Motor Insurance Act § 7(1), § 21(2)](https://www.riigiteataja.ee/akt/129062024012)). A voluntary comprehensive policy (kasko) also passes to the buyer; tell the insurer of the sale at once ([Law of Obligations Act § 494-496](https://www.riigiteataja.ee/en/akt/510092026001)).

The buyer must file the change of owner within five working days; otherwise, after the seller's notice, the Transport Administration temporarily deletes the car ([Traffic Act § 77(3), (8)](https://www.riigiteataja.ee/akt/111072026044)). Until the buyer is entered, the company stays the registered owner. It owes the motor vehicle tax of any year whose 1 January falls before the entry, and fines keep coming to it. A sale during the year gives no tax refund ([Motor Vehicle Tax Act § 10(2)](https://www.riigiteataja.ee/en/akt/506012026004)). See the Traffic Insurance Fund page on a [change of vehicle owner](https://www.lkf.ee/et/kindlustamise-tavad/s%C3%B5iduki-omaniku-muutumine).

**Scrapping and total loss.** A car is deleted on a scrapping certificate ([Traffic Act § 77(6)](https://www.riigiteataja.ee/akt/111072026044)). The insurance contract then ends ([Motor Insurance Act § 21(1)](https://www.riigiteataja.ee/akt/129062024012)). The motor vehicle tax is cut from the day after the deletion, and the excess is refunded to the prepayment account ([Motor Vehicle Tax Act § 7¹, § 10(1)](https://www.riigiteataja.ee/en/akt/506012026004)). Make sure a wreck leaves the company's name in the register before 1 January.

## Cars with no traffic insurance

The owner, or the responsible user, must insure a car registered in Estonia ([Motor Insurance Act § 4, § 7](https://www.riigiteataja.ee/akt/129062024012)). There are two exceptions: no duty while the car is temporarily deleted or suspended, and none for 12 months after the last contract ends if the car is not used at all ([§ 5, § 6](https://www.riigiteataja.ee/akt/129062024012)).

A registered car with no policy gets **automatic insurance** from the Traffic Insurance Fund ([§ 60](https://www.riigiteataja.ee/akt/129062024012)). The owner pays the Fund a compulsory premium for each period of cover ([§ 62](https://www.riigiteataja.ee/akt/129062024012)): the first notice covers 30 days, later notices 90 days ([§ 65](https://www.riigiteataja.ee/akt/129062024012)). If such a car causes an accident, the owner also pays a deductible of 640 euros ([§ 61, § 64](https://www.riigiteataja.ee/akt/129062024012)). The notices are enforceable ([§ 68](https://www.riigiteataja.ee/akt/129062024012)), and the duty to pay applies whether or not a reminder letter was read ([§ 6(5), § 64¹(2)](https://www.riigiteataja.ee/akt/129062024012)).

The fix: buy a policy for a car in use, or temporarily deregister a car that is off the road. The Traffic Insurance Fund explains the duty on its page [compulsory traffic insurance](https://www.lkf.ee/et/kindlustamise-tavad/kohustuslik-liikluskindlustus).

## Parking fees and camera fines

**Municipal parking.** When the parking fee is unpaid or the paid time is exceeded, the late fee (viivistasu) is owed by the registered owner, or by the responsible user if one is in the register ([Traffic Act § 188](https://www.riigiteataja.ee/akt/111072026044)). There is no procedure to name the driver. The fee is at most 31 euros a day, and an unpaid decision goes to a bailiff ([§ 188, § 189](https://www.riigiteataja.ee/akt/111072026044)).

**Camera fines.** A fine for a violation recorded by a camera goes to the registered owner or responsible user, up to 420 euros ([Code of Misdemeanour Procedure § 54¹](https://www.riigiteataja.ee/akt/105072025019)). A company that contests the notice must name the driver, with the name, address, driving licence number and personal code or date of birth. The notice is then sent to that person ([§ 54⁵(5), § 54⁶(4)](https://www.riigiteataja.ee/akt/105072025019)). An owner who lets someone else use a car must keep these driver data for six months ([Traffic Act § 72(2)](https://www.riigiteataja.ee/akt/111072026044)). The Police and Border Guard Board explains [how to contest a fine notice](https://www.politsei.ee/et/juhend/kiiruskaamerad/trahviteate-vaidlustamine).

How a fleet owner shifts the burden:

1. Enter a long-term user (a lessee, a long rental, a sister company) as responsible user in the traffic register. Parking fees, camera fines and the insurance duty then go to that user.
2. Write the rental terms so that the customer bears fines, parking fees and towing costs, and keep booking data that identify the driver at any time.
3. Route every notice to one mailbox, name the driver within 30 days for camera fines, and pay parking fees quickly to avoid bailiff costs.

## How fines are taxed

A fine imposed under law and paid by the company may not be deducted ([Income Tax Act § 34](https://www.riigiteataja.ee/en/akt/508052026001)). For a resident company it is a non-business expense, taxed at 22/78 and declared on the TSD by the 10th of the following month ([§ 51(2)](https://www.riigiteataja.ee/en/akt/508052026001), [§ 54](https://www.riigiteataja.ee/en/akt/508052026001)). A later repayment by the driver does not undo the tax.

The cleaner route is to name the driver, so the fine is reissued to that person. If the company then pays a fine reissued to an employee or a board member, it pays that person's own debt: a fringe benefit, with income tax and social tax, unless the person repays it ([Income Tax Act § 48(4)](https://www.riigiteataja.ee/en/akt/508052026001)).

Whether a municipal parking late fee counts as a fine for this rule is not settled. A careful company recovers it from the user.

## Insurance payouts and repairs

- **Indemnity.** An insurance indemnity for a loss is not payment for a supply. It carries no VAT and needs no sales invoice ([VAT Act § 4](https://www.riigiteataja.ee/en/akt/530122025010)). Book it as other income when the claim arises ([Accounting Standards Board guideline RTJ 5](https://www.riigiteataja.ee/akt/124072026006)). Where the insurer takes over the wreck, the part of the payment for the wreck can be taxable consideration for a supply of goods ([§ 2(5)](https://www.riigiteataja.ee/en/akt/530122025010)). Check the claim decision.
- **Repairs.** The garage invoices the company, in the company's name, and input VAT is deducted only on such an invoice ([VAT Act § 31](https://www.riigiteataja.ee/en/akt/530122025010), [§ 37](https://www.riigiteataja.ee/en/akt/530122025010)). On a passenger car only 50 percent of the input VAT on repairs and running costs is deductible, unless an exception applies, for example a car held by a dealer for resale or by a rental business for renting out ([§ 30](https://www.riigiteataja.ee/en/akt/530122025010)).
- **Total loss.** Write off the carrying amount when the car is destroyed or declared a total loss ([Accounting Standards Board guideline RTJ 5](https://www.riigiteataja.ee/akt/124072026006)), and book the indemnity separately as other income.

For the private use of company cars, see [cars and private use](/en/guides/cars-private-use).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax

# Motor vehicle tax on a company car in Estonia: how it is calculated and when it is paid

> The annual Estonian motor vehicle tax: who pays it, how the base, CO2, mass and age parts add up, the rates for electric cars and vans, the payment dates of 15 June and 15 December, and what happens on a sale, a scrapping or a late payment.

Law as of 30.09.2026. General information, not advice for your situation.

The company that is the **registered owner of the car on 1 January** owes the motor vehicle tax for the whole calendar year. The rate depends on the category, the CO2 emissions, the full mass and the age of the car. The Tax and Customs Board sends a notice by 15 February, and the tax is paid in two halves, **by 15 June and by 15 December** ([Motor Vehicle Tax Act § 7, § 9](https://www.riigiteataja.ee/en/akt/506012026004)).

This page is part of the guide [vehicle tax, registration and fleet insurance](/en/guides/vehicle-tax-fleet-insurance). To compute the tax for a car, use the [car tax calculator](/en/tools/car-tax-calculator).

## Which vehicles are taxed

The tax applies to motor vehicles registered in the traffic register: passenger cars (category M1), vans up to 3,500 kg (N1), motorcycles and some other categories ([Motor Vehicle Tax Act § 2, § 3](https://www.riigiteataja.ee/en/akt/506012026004)). A company car pays no reduced rate: the reduction for children applies only to parents who are natural persons ([§ 15¹](https://www.riigiteataja.ee/en/akt/506012026004)).

## Who pays

The taxpayer is the owner. The responsible user (vastutav kasutaja) entered in the register pays instead only when the owner is a leasing provider, a non-resident individual, or a legal person not registered in Estonia ([Motor Vehicle Tax Act § 5](https://www.riigiteataja.ee/en/akt/506012026004)).

That list is closed. An Estonian holding company that rents its cars to a sister company is not a leasing provider: a lease is the contract in which the lessor buys the thing the lessee chose ([Law of Obligations Act § 361](https://www.riigiteataja.ee/en/akt/510092026001)). So the holding stays the taxpayer, even when the sister company is entered as responsible user, and it recharges the tax in the rent.

The liability is fixed on the traffic register data as at 1 January ([Motor Vehicle Tax Act § 6](https://www.riigiteataja.ee/en/akt/506012026004)).

## How the tax is calculated for a passenger car

For a passenger car with WLTP emissions data in the register, the annual tax is the sum of three parts ([Motor Vehicle Tax Act § 12(1)](https://www.riigiteataja.ee/en/akt/506012026004)):

| Part      | Amount                                                                                                                         |
| --------- | ------------------------------------------------------------------------------------------------------------------------------ |
| Base      | 50 euros                                                                                                                       |
| CO2 part  | 3 euros for each gram from 118 to 150 g/km, 3.50 euros for each gram from 151 to 200 g/km, 4 euros for each gram from 201 g/km |
| Mass part | 0.40 euros for each kg of full mass above 2,000 kg (2,200 kg for a plug-in hybrid), at most 400 euros                          |

Other cases:

- **Fully electric car:** 50 euros plus 0.40 euros for each kg above 2,400 kg, at most 440 euros ([§ 12(8)](https://www.riigiteataja.ee/en/akt/506012026004)).
- **Only NEDC data in the register:** the NEDC figure is multiplied by 1.21 before the CO2 part is computed ([§ 12(2)](https://www.riigiteataja.ee/en/akt/506012026004)).
- **No CO2 data at all:** the Act computes a reference value from the engine power, the unladen mass and the age ([§ 12(3)-(6)](https://www.riigiteataja.ee/en/akt/506012026004)). The reference value is at most 350 g/km ([§ 12(5)](https://www.riigiteataja.ee/en/akt/506012026004)), and a plug-in hybrid with no CO2 data pays only the base and the mass part ([§ 12(7)](https://www.riigiteataja.ee/en/akt/506012026004)).
- **A passenger car with more than seven seats** is taxed as a van ([§ 12(10)](https://www.riigiteataja.ee/en/akt/506012026004)).

## Vans

A van (N1) with WLTP data pays a base of 50 euros plus a CO2 part of 3 euros for each gram from 205 to 250 g/km, 3.50 euros from 251 to 300 g/km and 4 euros from 301 g/km. There is no mass part. A fully electric van pays 30 euros ([Motor Vehicle Tax Act § 13](https://www.riigiteataja.ee/en/akt/506012026004)). A van with a specific power above 0.20 kW per kg of payload is taxed as a passenger car ([§ 13(10)](https://www.riigiteataja.ee/en/akt/506012026004)).

## The age factor

Everything above the base is multiplied by a factor that depends on the years passed since the first registration, counted to 1 January of the tax year ([Motor Vehicle Tax Act § 14](https://www.riigiteataja.ee/en/akt/506012026004)):

| Years since first registration | Factor           |
| ------------------------------ | ---------------- |
| Less than 5                    | 1 (no reduction) |
| At least 5                     | 0.92             |
| At least 6                     | 0.84             |
| At least 7                     | 0.75             |
| At least 8                     | 0.67             |
| At least 9                     | 0.59             |
| At least 10                    | 0.51             |
| At least 11                    | 0.43             |
| At least 12                    | 0.35             |
| At least 13                    | 0.26             |
| At least 14                    | 0.18             |
| At least 15                    | 0.10             |
| At least 20                    | 0                |

So a car of 20 years or more pays only the 50 euro base.

## Worked example

A petrol car first registered in mid-2020, 150 g/km WLTP, full mass 1,900 kg. On 01.01.2026 it is at least 5 years old.

- CO2 part: (150 - 117) = 33 grams x 3 euros = 99 euros.
- Mass part: none, the full mass is below 2,000 kg.
- Age factor 0.92: 99 x 0.92 = 91.08 euros.
- Plus the base of 50 euros: **141.08 euros for 2026**, paid 70.54 euros by 15 June and 70.54 euros by 15 December.

## When the tax is paid

- **The notice** is issued in e-MTA by 15 February ([Motor Vehicle Tax Act § 9(1)](https://www.riigiteataja.ee/en/akt/506012026004)). It is an administrative act treated like a tax decision ([§ 4¹](https://www.riigiteataja.ee/en/akt/506012026004)).
- **The payment** is 50 percent by 15 June and 50 percent by 15 December ([§ 7(4)](https://www.riigiteataja.ee/en/akt/506012026004)).
- **A car first registered in Estonia during the year** pays a pro rata amount from the day after registration, in one payment: by 15 December if it was registered by 30 September, otherwise by 15 June of the next year ([§ 8](https://www.riigiteataja.ee/en/akt/506012026004)). The notice comes within 15 working days of the register entry ([§ 9(2)](https://www.riigiteataja.ee/en/akt/506012026004)).

In the books, the tax is an expense of the year. It is not part of the cost of the car, because only costs directly linked to the acquisition are capitalised ([Accounting Standards Board guideline RTJ 5, paragraphs 11 and 12](https://www.riigiteataja.ee/akt/124072026006)).

## Selling, scrapping or deregistering the car

- **Sale during the year.** The seller still owes the full year's tax and gets nothing back; the buyer pays nothing for that year ([Motor Vehicle Tax Act § 10(2)](https://www.riigiteataja.ee/en/akt/506012026004)). Agree in the sale contract whether the price covers a share of the tax.
- **Scrapping, other permanent deletion, or a stolen car.** The tax is cut in proportion to the days left in the year, counted from the day after the deletion entry. The same applies when the car is temporarily deleted because the police declared it wanted. The Board decides within 15 working days and refunds the excess to the prepayment account ([§ 7¹](https://www.riigiteataja.ee/en/akt/506012026004), [§ 10(1)](https://www.riigiteataja.ee/en/akt/506012026004)).
- **Temporary deletion.** From 01.01.2027 temporarily deleted vehicles and vehicles with a suspended registration are also taxed ([§ 3](https://www.riigiteataja.ee/en/akt/506012026004), [§ 25(5)](https://www.riigiteataja.ee/en/akt/506012026004)). To avoid the 2027 tax, a car must be deleted for good before 01.01.2027.

## Late payment and objections

Late tax carries interest of 0.06 percent per day from the day after the due date ([Taxation Act § 115, § 117](https://www.riigiteataja.ee/en/akt/511082026003)). The Board makes no interest claim when the interest is below 10 euros ([§ 119](https://www.riigiteataja.ee/en/akt/511082026003)), but the interest still arises.

A notice can be challenged by an objection within 30 days of delivery ([Motor Vehicle Tax Act § 4¹](https://www.riigiteataja.ee/en/akt/506012026004); [Taxation Act § 138](https://www.riigiteataja.ee/en/akt/511082026003)), for example when the vehicle data are wrong. An objection does not help when the register still showed the car in the company's name on 1 January.

For instalments and the routine of a fleet, see [late payment and fleet notices](/en/guides/vehicle-tax-fleet-insurance#late-payment-and-fleet-notices). The Tax and Customs Board also explains the tax on its [motor vehicle tax page](https://emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims/motor-vehicle-tax).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/guides/vehicle-tax-fleet-insurance/registration-fee

# The Estonian car registration fee: when it is due, how much, and how to book it

> The registration fee on passenger cars and vans in Estonia: when it arises (first registration, or the first change of owner of an older car), who pays, the rates, the age factor, the refund on export, and why a company adds it to the cost of the car.

Law as of 30.09.2026. General information, not advice for your situation.

The registration fee is paid **before a passenger car or van is first registered in Estonia**, or **before the first change of owner** of a car already registered here if no fee was ever paid for it ([Traffic Act § 190¹⁸](https://www.riigiteataja.ee/akt/111072026044)). For a company it is a non-refundable tax on the acquisition, so it is **added to the cost of the car** and depreciated with it.

This page is part of the guide [vehicle tax, registration and fleet insurance](/en/guides/vehicle-tax-fleet-insurance). To compute the fee, use the [car tax calculator](/en/tools/car-tax-calculator).

## When the fee arises

The fee is set in chapter 12³ of the Traffic Act and administered by the Transport Administration ([Traffic Act § 190²⁰](https://www.riigiteataja.ee/akt/111072026044)). It applies to passenger cars (M1) and vans (N1) ([§ 190¹⁷](https://www.riigiteataja.ee/akt/111072026044)). The obligation arises ([§ 190¹⁸(2)](https://www.riigiteataja.ee/akt/111072026044)):

- on the first registration of the vehicle in the traffic register; or
- on the first change of owner of a vehicle for which no fee was paid on registration.

So a car registered in Estonia before 2025 triggers the fee on its first sale after 01.01.2025. That also covers a sale between two companies of the same group.

No fee arises when a lessee entered as responsible user buys the car out at the end of a lease, or on inheritance. A later sale of such a car counts as the first change of owner ([§ 190¹⁸(4)-(5)](https://www.riigiteataja.ee/akt/111072026044)).

## Who pays, and when

The fee is paid by the person in whose interest the register entry is made, which in a sale is normally the buyer ([Traffic Act § 190¹⁸(1)](https://www.riigiteataja.ee/akt/111072026044)). The Transport Administration fixes the amount after the pre-registration inspection and before the change of owner, and the fee must be paid before the entry is made ([§ 190¹⁸(3)](https://www.riigiteataja.ee/akt/111072026044), [§ 190¹⁹](https://www.riigiteataja.ee/akt/111072026044)). The Transport Administration asks buyer and seller to agree who pays it, so write it into the sale contract ([Transport Administration: motor vehicle tax and registration fee](https://transpordiamet.ee/soidukid-ja-maanteeliiklus/soidukid/mootorsoidukimaks)).

## The rates

**Passenger car** ([Traffic Act § 190²²](https://www.riigiteataja.ee/akt/111072026044)):

| Part      | Amount                                                                                                               |
| --------- | -------------------------------------------------------------------------------------------------------------------- |
| Base      | 150 euros                                                                                                            |
| CO2 part  | 5 euros for each gram from 1 to 117 g/km, 10 euros from 118 to 150, 30 euros from 151 to 200, 50 euros from 201 g/km |
| Mass part | 2 euros for each kg above 2,000 kg (2,200 kg for a plug-in hybrid), at most 2,000 euros                              |

A fully electric car pays 150 euros plus 2 euros for each kg above 2,400 kg, at most 2,200 euros ([§ 190²²(8)](https://www.riigiteataja.ee/akt/111072026044)).

**Van** ([Traffic Act § 190²³](https://www.riigiteataja.ee/akt/111072026044)): a base of 300 euros plus a CO2 part of 2 euros for each gram from 1 to 204 g/km, 30 euros from 205 to 250, 35 euros from 251 to 300 and 40 euros from 301 g/km. There is no mass part. An electric van pays 200 euros.

**Reclassification.** Since 01.01.2026 a passenger car with more than seven seats pays the van rate, and a van with a specific power above 0.20 kW per kg of payload pays the passenger car rate ([§ 190²²(10)](https://www.riigiteataja.ee/akt/111072026044), [§ 190²³(10)](https://www.riigiteataja.ee/akt/111072026044)). These are the same rules as for the annual [motor vehicle tax](/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax).

**Age factor.** Everything above the base is reduced by a factor that goes from 0.87 for a vehicle of 1 year to 0.05 for a vehicle of 20 years ([§ 190²⁴](https://www.riigiteataja.ee/akt/111072026044)).

### Example

A new petrol car at 130 g/km and a full mass of 1,900 kg:

- base: 150 euros;
- CO2 part: 117 grams x 5 euros = 585 euros, plus 13 grams (118 to 130) x 10 euros = 130 euros;
- mass part: none.

Fee: 150 + 585 + 130 = **865 euros**.

## State fees that the registration fee replaces

Passenger cars and vans never pay the separate registration state fee of 120 or 150 euros ([State Fees Act § 142⁷²(1)](https://www.riigiteataja.ee/en/akt/520072026013)). On a change of owner, the change-of-owner state fee is not charged when the registration fee is due ([§ 142⁷⁴(1¹)](https://www.riigiteataja.ee/en/akt/520072026013)).

## How a company books it

- **Cost of the car.** The acquisition cost of a fixed asset includes non-refundable taxes and the state fees directly linked to the acquisition ([Accounting Standards Board guideline RTJ 5, paragraphs 11 and 12](https://www.riigiteataja.ee/akt/124072026006)). So the fee is capitalised and depreciated with the car. For a dealer, it is part of the cost of the inventory.
- **No VAT.** The fee carries no VAT and gives no input VAT.
- **A dealer that pays for the buyer.** If the dealer pays the fee as the buyer's obligation, in the buyer's name and for the buyer's account, and books it on a transit account, the reimbursement is not part of the VAT base ([VAT Act § 12(9)](https://www.riigiteataja.ee/en/akt/530122025010)). Only a fee the dealer owes itself, for example on registering the car in its own name, and then passes on, is taxed with the car ([§ 12(6¹)](https://www.riigiteataja.ee/en/akt/530122025010)).

## When the fee comes back

Only in set cases, and only in part. When the car is deleted from the register to be used outside Estonia ([Traffic Act § 190²⁷](https://www.riigiteataja.ee/akt/111072026044)):

- apply within 60 days of the deletion;
- the car must be less than ten years old from its first registration;
- the refund is not the amount paid, but the fee recalculated on the deletion day, after the age factor, at the rates in force when it was paid;
- the base part is kept if the car leaves within one year of its first registration;
- amounts below 300 euros are not refunded.

Apart from that, only an overpaid fee is refunded, on application.

## Rates rise in 2028 and 2031

The registration fee rates rise by law on 01.01.2028 and again on 01.01.2031 ([Motor Vehicle Tax Act § 25(6)-(7)](https://www.riigiteataja.ee/en/akt/506012026004), which bring into force amendments to the Traffic Act). Check the current rate before you time a purchase, or the first sale of a car registered before 2025.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/car-tax-calculator

# Estonian car tax calculator

> Work out the annual motor vehicle tax (mootorsõidukimaks) and the one-time registration fee (registreerimistasu) of a passenger car or van in Estonia, from its CO2, mass and age.

Law as of 30.09.2026. General information, not advice for your situation.

Estonia has two car taxes. The **motor vehicle tax** (_mootorsõidukimaks_) is paid every year by the owner of a registered car. The **registration fee** (_registreerimistasu_) is paid once, before a car is first registered in Estonia or on its first change of owner if no fee was ever paid for it. The calculator computes both for a passenger car (category M1) or a van (category N1), from the data in the traffic register. It covers the tax years from 2026 and the registration fee from 01.01.2026. Choose the category at which the act taxes the vehicle (see the seat and power rules below).

## The annual motor vehicle tax

For a passenger car with WLTP emission data the tax is the sum of three parts ([Motor Vehicle Tax Act § 12 (1)](https://www.riigiteataja.ee/en/akt/506012026004)):

| Part | Amount                                                                                                          |
| ---- | --------------------------------------------------------------------------------------------------------------- |
| Base | 50 euros                                                                                                        |
| CO2  | 3 euros per gram from 118 to 150 g/km, 3.50 euros per gram from 151 to 200 g/km, 4 euros per gram from 201 g/km |
| Mass | 0.40 euros per kg of full mass above 2 000 kg (2 200 kg for a plug-in hybrid), at most 400 euros                |

- A fully electric car pays 50 euros plus 0.40 euros per kg above 2 400 kg, at most 440 euros ([§ 12 (8)](https://www.riigiteataja.ee/en/akt/506012026004)).
- A van pays a base of 50 euros and a CO2 part from 205 g/km; a fully electric van pays 30 euros ([§ 13](https://www.riigiteataja.ee/en/akt/506012026004)).
- A passenger car with more than seven seats is taxed as a van ([§ 12 (10)](https://www.riigiteataja.ee/en/akt/506012026004)). A van with more than 0.20 kW per kg of payload is taxed as a passenger car ([§ 13 (10)](https://www.riigiteataja.ee/en/akt/506012026004)).
- **Age:** the part above the base is multiplied by a factor of 0.92 when the car is at least 5 years old on 1 January, falling each year to 0.1 at 15 years and 0 at 20 years ([§ 14](https://www.riigiteataja.ee/en/akt/506012026004)). A 20-year-old car pays only the base.

**Who pays and when.** The owner on 1 January pays for the whole year, or the responsible user when the owner is a leasing company, a non-resident individual or a legal person not registered in Estonia ([§ 5, § 6](https://www.riigiteataja.ee/en/akt/506012026004)). EMTA sends the notice by 15 February, and the tax is paid in two halves, by 15 June and by 15 December ([§ 7 (4), § 9 (1)](https://www.riigiteataja.ee/en/akt/506012026004)). A car first registered during the year pays a pro rata amount in one payment ([§ 8](https://www.riigiteataja.ee/en/akt/506012026004)).

### Worked example

A petrol car first registered in mid-2020, 150 g/km WLTP, full mass 1 900 kg. On 1 January 2026 it is at least 5 years old:

| Line                                | Amount (euros) |
| ----------------------------------- | -------------- |
| CO2 part: 33 grams (118 to 150) x 3 | 99.00          |
| Mass part (below 2 000 kg)          | 0.00           |
| Age factor 0.92: 99 x 0.92          | 91.08          |
| Base                                | 50.00          |
| **Tax for 2026**                    | **141.08**     |

It is paid as 70.54 euros by 15.06.2026 and 70.54 euros by 15.12.2026.

## The registration fee

The fee is in the Traffic Act, not the Motor Vehicle Tax Act, and the Transport Administration fixes it before the register entry ([Traffic Act § 190^18, § 190^19](https://www.riigiteataja.ee/akt/111072026044)). For a passenger car ([§ 190^22](https://www.riigiteataja.ee/akt/111072026044)):

| Part | Amount                                                                                                          |
| ---- | --------------------------------------------------------------------------------------------------------------- |
| Base | 150 euros                                                                                                       |
| CO2  | 5 euros per gram from 1 to 117 g/km, 10 euros from 118 to 150, 30 euros from 151 to 200, 50 euros from 201 g/km |
| Mass | 2 euros per kg above 2 000 kg (2 200 kg for a plug-in hybrid), at most 2 000 euros                              |

A fully electric car pays 150 euros plus 2 euros per kg above 2 400 kg, at most 2 200 euros ([§ 190^22 (8)](https://www.riigiteataja.ee/akt/111072026044)). A van pays a base of 300 euros and its own CO2 scale, with no mass part; a fully electric van pays 200 euros ([§ 190^23](https://www.riigiteataja.ee/akt/111072026044)). The part above the base is reduced by an age factor from 0.87 at 1 year to 0.05 at 20 years ([§ 190^24](https://www.riigiteataja.ee/akt/111072026044)).

Example: a new petrol car at 130 g/km and 1 900 kg pays 150 + 117 x 5 + 13 x 10 = 865 euros.

## What it does not cover

- A car with no CO2 data in the register, for which the act estimates the CO2 from the power, the mass and the age ([§ 12 (3) to (7)](https://www.riigiteataja.ee/en/akt/506012026004)). A car with only NEDC data is covered for the annual tax: the calculator first multiplies the NEDC value by 1.21 for a passenger car and by 1.3 for a van ([§ 12 (2), § 13 (2)](https://www.riigiteataja.ee/en/akt/506012026004)). It gives no registration fee for such a car.
- The registration fee of a car that is one year old or older: the calculator gives the fee of a new car only, and does not apply the age factor of [Traffic Act § 190^24](https://www.riigiteataja.ee/akt/111072026044).
- Tax years before 2026.
- Exemptions, and the child reduction, which applies only to parents who are natural persons, never to a company ([§ 15, § 15^1](https://www.riigiteataja.ee/en/akt/506012026004)).
- Motorcycles and other categories, and the road usage fee of trucks.
- The refund of a registration fee when a car leaves Estonia.

The guide on [vehicle tax, fleet and insurance](/en/guides/vehicle-tax-fleet-insurance) covers late payment, deregistration and fleets. The pages on the [motor vehicle tax of a company car](/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax) and the [registration fee](/en/guides/vehicle-tax-fleet-insurance/registration-fee) explain who pays and how to book it, and [cars and private use](/en/guides/cars-private-use) covers the fringe benefit.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/dividend-tax-calculator

# Estonian dividend tax calculator

> Work out the corporate income tax on a dividend from an Estonian company, from the net or the total amount, with the rate of the payment date and the TSD due date.

Law as of 30.09.2026. General information, not advice for your situation.

The calculator works out the income tax an Estonian company pays when it pays a dividend. Enter the net dividend the shareholders receive, or the total budget for the dividend and its tax, the date of the payment, the kind of dividend and the part paid to individuals. It shows the tax, any income tax withheld, the tax period, and the date by which the company files the [TSD](/en/glossary/tsd) and pays the tax.

## The rules it applies

- **The company pays, not the shareholder.** A resident company pays income tax on profit when it distributes it, in the month of the payment ([Income Tax Act § 50 (1)](https://www.riigiteataja.ee/en/akt/508052026001)). Nothing is withheld from the net dividend, whether the shareholder is a person or a company, resident or not, except in the two 7 percent cases below.
- **The rate is 22/78 of the net dividend** for a payment on or after 01.01.2025. The rate is 22 percent, applied to the net amount divided by 0.78 ([§ 4 (1), (1^1)](https://www.riigiteataja.ee/en/akt/508052026001)). That is about 28.2 percent of the net dividend, or 22 percent of the total cost.
- **Before 2025 the rate was 20/80**, and from 2019 to 2024 a regular dividend could be taxed at 14/86. Both ended for payments from 01.01.2025 ([act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107)). A rise to 24/76 from 2026 was cancelled before it took effect ([act of 03.12.2025](https://www.riigiteataja.ee/akt/118122025003)).
- **The 7 percent withholding.** Until 31.12.2024 the company withheld 7 percent from a regular dividend taxed at 14/86 and paid to a person ([act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107)). From 01.01.2025 a company withholds 7 percent when it pays on to a person a dividend that is tax-free because it came from a dividend received, if the profit behind it was taxed at 14/86; no company income tax is due on that dividend ([§ 61 (68)](https://www.riigiteataja.ee/en/akt/508052026001)). The calculator applies the 7 percent to the part paid to individuals.
- **The payment date decides.** The rate and the tax period follow the month of the payment, not the year of the profit or the date of the shareholders' resolution ([§ 3 (2), § 50 (1), § 61 (19)](https://www.riigiteataja.ee/en/akt/508052026001)).
- **The due date.** The company declares the dividend on TSD annex 7, lists each recipient on form INF 1, and pays the tax by the 10th of the month after the payment ([§ 54](https://www.riigiteataja.ee/en/akt/508052026001)). A 10th on a weekend or public holiday moves to the next working day ([Taxation Act § 50 (1)](https://www.riigiteataja.ee/en/akt/511082026003)).

| Payment date             | Rate on the net dividend             | Source                                                                                                              |
| ------------------------ | ------------------------------------ | ------------------------------------------------------------------------------------------------------------------- |
| 01.01.2019 to 31.12.2024 | 20/80 (14/86 for a regular dividend) | former wording of § 4 and § 50^1, repealed by the [act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107) |
| from 01.01.2025          | 22/78                                | [Income Tax Act § 4 (1), (1^1)](https://www.riigiteataja.ee/en/akt/508052026001)                                    |

## Worked example

The shareholders resolve a net dividend of 7 800 euros, paid on 15.09.2026:

| Line                                       | Amount (euros) |
| ------------------------------------------ | -------------- |
| Net dividend to the shareholders           | 7 800.00       |
| Gross amount: 7 800 / 0.78                 | 10 000.00      |
| Income tax: 10 000 x 22% (= 7 800 x 22/78) | 2 200.00       |
| Total cash out of the company              | 10 000.00      |

The tax period is September 2026. The 10th of October 2026 is a Saturday, so the TSD and the payment are due on Monday 12.10.2026 ([EMTA calendar](https://www.emta.ee/events)).

The other way round: with a total budget of B euros, the net dividend is B x 0.78 and the tax is B x 0.22. A common error is to take 22 percent of the net dividend (1 716 euros on 7 800 euros) instead of 22/78 (2 200 euros); the difference becomes a tax debt with interest.

## What it does not cover

- **Whether the company may pay at all.** An OÜ pays only from profit shown in an approved annual report, and not when its net assets would fall below the share capital plus the reserves that may not be paid out. The tax counts in that test ([Commercial Code § 157](https://www.riigiteataja.ee/en/akt/527022024004)).
- **Other dividends paid out of a dividend received** from a subsidiary in which the company held at least 10 percent, which can be tax-free ([§ 50 (1^1)](https://www.riigiteataja.ee/en/akt/508052026001)). The calculator covers only the 7 percent case above.
- **In the 7 percent case, the basic exemption** deducted before the withholding, and a lower rate under a tax treaty for a shareholder who lives abroad.
- **A payment before 01.01.2019.**
- **The shareholder's own tax at home.** A shareholder who lives abroad may owe tax in that country. See [founder residency](/en/guides/founder-residency-pe-cfc).

The guides on [corporate income tax on distributions](/en/guides/cit-distribution-tax) and [dividends](/en/guides/dividends-mechanics) explain the model and the steps, and [founder remuneration](/en/guides/founder-remuneration) compares a dividend with a salary.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/holiday-pay-calculator

# Estonian holiday pay calculator

> Work out an employee's holiday pay (puhkusetasu) in Estonia from the average calendar-day pay of the last six months, and the latest day to pay it.

Law as of 30.09.2026. General information, not advice for your situation.

The calculator works out the holiday pay (_puhkusetasu_) of an employee for the days of a holiday. Holiday pay is the employee's average wage, computed under a Government regulation ([Employment Contracts Act § 70](https://www.riigiteataja.ee/en/akt/510072026004)). Enter the first day of the holiday, the holiday days, the wages of the reference months and the days of absence in them. It shows the reference period, the average pay of a day, the holiday pay, the last day of the holiday and the latest day on which the employer must pay it.

## The rules it applies

- **The average.** Add up the wages that fell due in the six calendar months before the month of the second-to-last working day before the holiday. Divide by the calendar days of those six months, minus the public holidays and the days of absence under Employment Contracts Act § 19, such as sick leave ([average wage regulation § 2 (2), § 4 (2), (3)](https://www.riigiteataja.ee/akt/122052024004)). Holiday pay = that average calendar-day pay x the holiday days.
- **A fixed salary.** If only an unchanged fixed salary was paid for those six months, no average is computed: the employer simply keeps paying the fixed salary. The calculator states this rule but still computes the average ([average wage regulation § 1 (1^1)](https://www.riigiteataja.ee/akt/122052024004)).
- **The days.** The basic annual holiday is 28 calendar days. Public holidays that fall within the holiday do not count as holiday days ([Employment Contracts Act § 54 (3), § 55](https://www.riigiteataja.ee/en/akt/510072026004)). Minors and employees with partial or no work capacity get 35 days ([§ 56, § 57](https://www.riigiteataja.ee/en/akt/510072026004)); from 01.01.2027 a minor gets the ordinary 28 days ([act of 17.06.2026, RT I, 03.07.2026, 27](https://www.riigiteataja.ee/akt/103072026027)).
- **When to pay.** No later than the second-to-last calendar working day before the holiday starts, unless the parties agree otherwise, and never later than the payday after the holiday ([§ 70 (2)](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Tax.** Holiday pay is wages: it carries income tax, social tax, unemployment insurance and the funded pension, and goes on the [TSD](/en/glossary/tsd) of the month of payment as payout type 10 ([TSD regulation](https://www.riigiteataja.ee/akt/120122025048)).

## Worked example

An employee with a base salary and commissions takes 14 days of holiday from Monday 02.11.2026.

1. The last working day before the holiday is Friday 30.10.2026, so the second-to-last is Thursday 29.10.2026. That day is in October.
2. The six months before October are April to September 2026: 30 + 31 + 30 + 31 + 31 + 30 = 183 calendar days.
3. The public holidays in that period are 03.04 (Good Friday), 05.04 (Easter Sunday), 01.05, 24.05 (Whit Sunday), 23.06, 24.06 and 20.08: 7 days. The employee had no sick leave. 183 - 7 = 176 days.
4. The wages that fell due from April to September total 13 200 euros. The average calendar-day pay is 13 200 / 176 = 75.00 euros.
5. Holiday pay: 14 x 75.00 = 1 050.00 euros gross, paid by 29.10.2026 at the latest.

## What it does not cover

- The extra holiday days of a minor or of an employee with partial or no work capacity, which the state reimburses and which carry income tax only ([Employment Contracts Act § 66](https://www.riigiteataja.ee/en/akt/510072026004); [Social Tax Act § 3 p 5](https://www.riigiteataja.ee/en/akt/525052026001)).
- Payment for unused holiday when the employment ends.
- Other payments that use the average wage.
- A holiday that starts before 01.01.2025.
- Holiday that has expired: the claim ends one year after the end of the calendar year in which it was earned ([§ 68 (6)](https://www.riigiteataja.ee/en/akt/510072026004)).

The guide on [termination, leave and working time](/en/guides/termination-leave-working-time) explains holiday, carry-over and final pay. The [working hours calendar](/en/tools/working-hours-calendar) lists the public holidays of each month.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/per-diem-calculator

# Estonian per diem calculator

> Work out the tax-free per diem (päevaraha) of a business trip abroad from Estonia: 75 euros a day for the first 15 days, 40 euros after, and the taxable excess.

Law as of 30.09.2026. General information, not advice for your situation.

The calculator works out the per diem (_päevaraha_) of a business trip abroad that a company may pay tax-free, and the part above the limit that is taxed as pay. Enter the day of departure and the day of return, whether those two days count, the days at the higher rate already used on other trips in the month of departure, whether free meals are provided, and, if you want, the per diem paid. It also shows the least the employer must pay.

## The rules it applies

- **The limits.** The tax-free per diem of a foreign trip is 75 euros a day for the first 15 days of the trip, but for no more than 15 days in a calendar month, and 40 euros for each further day ([Income Tax Act § 13 (3) p 1](https://www.riigiteataja.ee/en/akt/508052026001)). These limits are in force from 01.01.2025.
- **No domestic per diem.** A trip inside Estonia has no tax-free per diem: only the documented travel, accommodation and other reasonable costs can be reimbursed tax-free ([business trip regulation § 2, § 7](https://www.riigiteataja.ee/akt/102072025020)).
- **Who may receive it.** An employee and a member of the management or supervisory board. A contractor under a contract for services may not; a per diem paid to one is part of the fee ([Income Tax Act § 13 (3) p 1](https://www.riigiteataja.ee/en/akt/508052026001); [regulation § 1](https://www.riigiteataja.ee/akt/102072025020)).
- **Which days count.** The destination must be at least 50 km from the border of the settlement where the person normally works. The day of departure counts if the vehicle leaves at 21:00 or earlier, and the day of return if it arrives after 03:00. A return and a new departure on the same day count once ([regulation § 4](https://www.riigiteataja.ee/akt/102072025020)).
- **The minimum.** The employer must pay an employee or a board member at least 40 euros a day abroad. When meals are provided free, it may cut the per diem by up to 70 percent. This is a labour rule on what the employee is owed; it does not change the tax-free limit ([regulation § 3, § 4 (4)](https://www.riigiteataja.ee/akt/102072025020)).
- **Above the limit.** The excess is taxed as pay on TSD annex 1: income tax, social tax and the funded pension, plus unemployment insurance for an employee but not for a board member ([regulation § 9 (1)](https://www.riigiteataja.ee/akt/102072025020); [Unemployment Insurance Act § 3 (2) p 3](https://www.riigiteataja.ee/en/akt/531052026001)). Within the limit there is no income tax and no social tax ([Social Tax Act § 3 p 1](https://www.riigiteataja.ee/en/akt/525052026001)).

## Worked examples

| Trip                                 | Tax-free per diem              |
| ------------------------------------ | ------------------------------ |
| 10 days abroad                       | 10 x 75 = 750 euros            |
| 20 days abroad in one calendar month | 15 x 75 + 5 x 40 = 1 325 euros |

If the company pays 80 euros a day for the 10-day trip, it pays 800 euros: 750 euros are tax-free and 50 euros are taxed as pay.

## What it does not cover

- **A place of work abroad.** When the person normally works in another country, a trip from there is tax-free only at the limits of that country, and the Estonian 75 and 40 euro limits cannot be used instead ([Income Tax Act § 13 (3) p 1^1](https://www.riigiteataja.ee/en/akt/508052026001)).
- **Meals paid by the company** on top of a full per diem, which are a fringe benefit ([EMTA questions and answers](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/toolahetuse-kusimused-ja-vastused)).
- **Per diems paid by a third party**, such as a client, which count toward the same limit ([regulation § 5, § 8](https://www.riigiteataja.ee/akt/102072025020)).
- Travel, accommodation and other documented costs, and the compensation for a private car.
- **A trip that starts before 01.01.2025.**
- **Other trips in a later month.** For a trip that runs into the next month, the calculator counts only the days at the higher rate already used in the month of departure.

The guide on [fringe benefits and travel](/en/guides/fringe-benefits-travel) covers business trips, meals and the documents a trip needs.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/salary-calculator

# Estonian salary calculator

> Work out the net pay and the employer's total cost of an Estonian salary or board member fee, with income tax, the basic exemption, social tax, unemployment insurance and the funded pension.

Law as of 30.09.2026. General information, not advice for your situation.

The calculator turns a gross monthly amount into the net pay of the person and the total cost to the company. It works for a salary under an employment contract and for a board member fee (_juhatuse liikme tasu_), which are taxed differently. You can also enter the net pay or the total cost, and the calculator finds the gross amount. Choose the year and the month: each rate comes from a dated row with its source. The calculator covers 2026.

## What it computes

| Line                                        | Employee (salary)                           | Board member (fee)                          |
| ------------------------------------------- | ------------------------------------------- | ------------------------------------------- |
| Unemployment insurance, withheld            | 1.6 percent                                 | none                                        |
| Funded pension, withheld                    | 2, 4 or 6 percent, if the person has joined | 2, 4 or 6 percent, if the person has joined |
| Basic exemption                             | Up to 700 euros, if the person asked for it | Up to 700 euros, if the person asked for it |
| Income tax, withheld                        | 22 percent of what is left                  | 22 percent of what is left                  |
| Social tax, paid by the company             | 33 percent, on at least 886 euros           | 33 percent of the actual fee                |
| Unemployment insurance, paid by the company | 0.8 percent                                 | none                                        |

## The rules it applies

- **Income tax:** 22 percent from 01.01.2025 (20 percent before), and 22 percent in 2026 ([Income Tax Act § 4 (1)](https://www.riigiteataja.ee/en/akt/508052026001)).
- **Basic exemption:** 700 euros a month (8 400 euros a year) from 01.01.2026, the same at every income level, deducted only on the person's written application to one payer ([Income Tax Act § 23 (1), § 42 (1)](https://www.riigiteataja.ee/en/akt/508052026001)). In 2025 the amount still depended on the person's income ([act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107)).
- **Order of the calculation:** gross, minus the employee's unemployment insurance, minus the funded pension, minus the exemption, then 22 percent ([Income Tax Act § 42 (1), (5), (6)](https://www.riigiteataja.ee/en/akt/508052026001)).
- **Social tax:** 33 percent, paid by the company ([Social Tax Act § 7 (1)](https://www.riigiteataja.ee/en/akt/525052026001)). For an employee it is due on at least the monthly base: 886 euros in 2026, 820 euros in 2025 ([Social Tax Act § 2 (2), § 2^1](https://www.riigiteataja.ee/en/akt/525052026001); [2026 State Budget Act § 2 (6)](https://www.riigiteataja.ee/akt/118122025022)). A board member fee has no minimum.
- **Unemployment insurance:** 1.6 percent from the employee and 0.8 percent from the employer, in 2026 ([Government regulation nr 78](https://www.riigiteataja.ee/akt/130092025003)) and from 2027 to 2030 ([Government regulation nr 87](https://www.riigiteataja.ee/akt/123092026008)). A board member is not insured, so neither is charged on a fee ([Unemployment Insurance Act § 3 (2) p 3](https://www.riigiteataja.ee/en/akt/531052026001)).
- **Funded pension:** 2 percent, or 4 or 6 percent when the person chose that rate ([Funded Pensions Act § 9](https://www.riigiteataja.ee/en/akt/510062025006)). Only an Estonian resident who has joined the second pillar pays it.
- **Minimum wage:** a full-time employee must get at least 946 euros a month from 01.04.2026 (886 euros before), or 5.67 euros an hour ([Government regulation nr 36](https://www.riigiteataja.ee/akt/124032026005)). The calculator warns below it. A board member fee has no minimum wage.

## Worked example: an employee in 2026

Gross salary 946 euros, with the basic exemption and a 2 percent pension:

| Line                                          | Amount (euros) |
| --------------------------------------------- | -------------- |
| Unemployment insurance, 1.6%                  | 15.14          |
| Funded pension, 2%                            | 18.92          |
| Income tax: (946 - 15.14 - 18.92 - 700) x 22% | 46.63          |
| **Net pay**                                   | **865.31**     |
| Social tax, 33%                               | 312.18         |
| Employer unemployment insurance, 0.8%         | 7.57           |
| **Total cost to the company**                 | **1 265.75**   |

## Worked example: a fee against a salary

1 000 euros gross in 2026, 2 percent pension, the full 700 euro exemption:

| Line                              | Board fee | Salary   |
| --------------------------------- | --------- | -------- |
| Unemployment insurance (employee) | 0         | 16.00    |
| Funded pension                    | 20.00     | 20.00    |
| Income tax 22%                    | 61.60     | 58.08    |
| Net to the person                 | 918.40    | 905.92   |
| Social tax 33%                    | 330.00    | 330.00   |
| Unemployment insurance (employer) | 0         | 8.00     |
| Total cost to the company         | 1 330.00  | 1 338.00 |

A board member is covered by Estonian health insurance only in a month when social tax of at least the minimum (292.38 euros in 2026) is paid for that person, so a fee below 886 euros, counted over all the companies that pay the person, gives no cover through the board role ([Health Insurance Act § 5 (2) p 4](https://www.riigiteataja.ee/en/akt/522042026001)). The guide on [founder remuneration](/en/guides/founder-remuneration) explains the choice.

## What it does not cover

- 2025 and earlier years: the basic exemption then depended on the person's income, and the calculator says that it does not cover the year.
- A person of pension age: the 1.6 percent stops and a higher exemption of 776 euros a month applies, deducted first by the Social Insurance Board.
- A month in which work starts or ends, or with holiday or sick leave: the social tax minimum is then pro rata.
- A person with several employers, or exempt from the social tax minimum (for example a state pensioner).
- Non-residents, a person who works under the A1 certificate of another state, fringe benefits, holiday pay and sick pay.
- Years after 2026: the social tax base for 2027 comes with the 2027 State Budget Act.

For these cases see [hiring employees](/en/guides/hiring-employees), [the minimum wage](/en/guides/hiring-employees/minimum-wage) and [Estonian tax rates](/en/guides/estonian-tax-rates). The company declares every line on the monthly [TSD](/en/glossary/tsd) by the 10th of the next month.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/tax-calendar

# Estonian tax calendar

> The real due dates of the Estonian TSD, KMD and KMD INF for each month, moved past weekends and public holidays, and the annual report deadline.

Law as of 30.09.2026. General information, not advice for your situation.

The calendar shows the dates that fall due in a month you choose: the day by which an Estonian company files its monthly returns for the month before and pays the tax, and, in June, the annual report of the calendar year before. Each TSD and KMD date is moved past weekends and public holidays, so it is the real last day, not the day the act names.

## The deadlines it shows

| Return                  | What it covers                                                                                                                                                                            | Due                                                                                                                   | Source                                                                                                                                                           |
| ----------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| [TSD](/en/glossary/tsd) | Income tax, social tax, unemployment insurance and the funded pension on the payments of a month; the company's income tax on dividends, fringe benefits, gifts and non-business expenses | 10th of the next month, filed and paid                                                                                | [Income Tax Act § 40 (4), (5), § 54](https://www.riigiteataja.ee/en/akt/508052026001); [Social Tax Act § 9 (1)](https://www.riigiteataja.ee/en/akt/525052026001) |
| KMD and KMD INF         | The [VAT](/en/glossary/vat) return of a month and its invoice-level annex                                                                                                                 | 20th of the next month, filed and paid                                                                                | [VAT Act § 27 (1), § 38 (1)](https://www.riigiteataja.ee/en/akt/530122025010)                                                                                    |
| Annual report           | Filed with the Business Register                                                                                                                                                          | 6 months after the end of the financial year: 30 June for a calendar year, the only financial year the calendar shows | [Commercial Code § 179 (4)](https://www.riigiteataja.ee/en/akt/527022024004)                                                                                     |

## The rules it applies

- **Weekends and public holidays.** A TSD or KMD deadline that falls on a Saturday, a Sunday or a public holiday moves to the next working day ([Taxation Act § 50 (1)](https://www.riigiteataja.ee/en/akt/511082026003); [General Part of the Civil Code Act § 136 (8)](https://www.riigiteataja.ee/akt/131122024048)). The public holidays are those of the Public Holidays Act, with Good Friday and Whit Sunday dated from Easter ([§ 1, § 2](https://www.riigiteataja.ee/akt/120122022005)).
- **The money must arrive.** A payment is on time only when it reaches the Tax and Customs Board's account by the due date; the day you send it does not count ([Taxation Act § 105 (5)](https://www.riigiteataja.ee/en/akt/511082026003)). Send the payment early enough to arrive by that day.
- **Interest.** A late payment carries interest of 0.06 percent a day from the day after the due date ([Taxation Act § 115 (1), § 117 (1)](https://www.riigiteataja.ee/en/akt/511082026003)). No interest is charged when the money arrives on the moved working day.

## Worked example: 2026

The due date for the returns of each tax period of 2026:

| Period    | TSD                                  | KMD and KMD INF                            |
| --------- | ------------------------------------ | ------------------------------------------ |
| January   | 10.02.2026                           | 20.02.2026                                 |
| February  | 10.03.2026                           | 20.03.2026                                 |
| March     | 10.04.2026                           | 20.04.2026                                 |
| April     | **11.05.2026** (10.05 is a Sunday)   | 20.05.2026                                 |
| May       | 10.06.2026                           | **22.06.2026** (20.06 is a Saturday)       |
| June      | 10.07.2026                           | 20.07.2026                                 |
| July      | 10.08.2026                           | **21.08.2026** (20.08 is a public holiday) |
| August    | 10.09.2026                           | **21.09.2026** (20.09 is a Sunday)         |
| September | **12.10.2026** (10.10 is a Saturday) | 20.10.2026                                 |
| October   | 10.11.2026                           | 20.11.2026                                 |
| November  | 10.12.2026                           | **21.12.2026** (20.12 is a Sunday)         |
| December  | **11.01.2027** (10.01 is a Sunday)   | 20.01.2027                                 |

The moved dates of 2026 match the calendar the Tax and Customs Board publishes ([EMTA](https://www.emta.ee/events)). For a company whose financial year is the calendar year 2025, the annual report was due on 30.06.2026.

## What it does not cover

- The quarterly OSS return, the IOSS return, the report of intra-Community supplies (VD, until 31.12.2026), INF 14 and the report on loans to related parties.
- The motor vehicle tax, paid in two halves by 15 June and 15 December. See the [car tax calculator](/en/tools/car-tax-calculator).
- Whether a TSD is due at all in a month: see the [TSD](/en/glossary/tsd) entry.
- The annual report of a financial year that does not end on 31 December. The calendar shows the annual report date as the act names it and does not move it.

The guides on [VAT deduction, invoices and returns](/en/guides/vat-deduction-invoices-returns), [hiring employees](/en/guides/hiring-employees) and [the annual report](/en/guides/annual-report-and-audit/annual-report) explain what each return holds.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/vat-calculator

# Estonian VAT calculator

> Add VAT to a net price or take it out of a gross price at the Estonian rate of the date: 24, 22 or 20 percent standard, 13 percent accommodation, 9 percent reduced.

Law as of 30.09.2026. General information, not advice for your situation.

The calculator adds Estonian [VAT](/en/glossary/vat) to a net amount, or takes the VAT out of a gross amount. You choose the kind of supply and the date of the tax point, and it applies the rate in force on that date.

## The formulas

- **Add VAT:** VAT = net x rate; gross = net + VAT.
- **Remove VAT:** VAT = gross x rate / (100 + rate); net = gross - VAT. At 24 percent the VAT is 24/124 of the gross amount.

Amounts are rounded to the cent.

## The rates it applies

| Supply                                                         | Rate       | In force                                                  | Source                                                                               |
| -------------------------------------------------------------- | ---------- | --------------------------------------------------------- | ------------------------------------------------------------------------------------ |
| Standard rate                                                  | 24 percent | tax point on or after 01.07.2025, no end date             | [VAT Act § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010)                  |
| Standard rate                                                  | 22 percent | 01.01.2024 to 30.06.2025                                  | [VAT Act § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010), earlier wording |
| Standard rate                                                  | 20 percent | until 31.12.2023                                          | [VAT Act § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010), earlier wording |
| Accommodation, or accommodation with breakfast                 | 13 percent | from 01.01.2025 (9 percent before)                        | [VAT Act § 15 (1^1)](https://www.riigiteataja.ee/en/akt/530122025010)                |
| Books and study literature, listed medicines and medical goods | 9 percent  | in force                                                  | [VAT Act § 15 (2) p 1, 2](https://www.riigiteataja.ee/en/akt/530122025010)           |
| Press publications                                             | 9 percent  | from 01.01.2025 (5 percent from 01.08.2022 to 31.12.2024) | [VAT Act § 15 (2) p 5](https://www.riigiteataja.ee/en/akt/530122025010)              |

The 0 percent rate of exports, intra-Community supplies of goods and some services is not in the calculator: at 0 percent there is no VAT to add or remove ([VAT Act § 15 (3), (4)](https://www.riigiteataja.ee/en/akt/530122025010)).

Food, restaurants and passenger transport have no reduced rate in Estonia: they are at the standard rate ([VAT Act § 15](https://www.riigiteataja.ee/en/akt/530122025010)). The 24 percent rate has no end date, because the act that repealed the Security Tax Act also removed its planned return to 22 percent ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).

## Which date counts

The rate is the rate of the **tax point**, not of the invoice date and not of today ([VAT Act § 11](https://www.riigiteataja.ee/en/akt/530122025010)). The tax point is the earliest of the delivery of the goods or the performance of the service, and the receipt of a payment. A prepayment fixes the rate only for the part paid. EMTA's examples of the change of 01.07.2025 ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)):

- Goods prepaid in full in June 2025 and delivered in July 2025: 22 percent on the whole supply.
- A credit note in July 2025 for a sale made in May 2025: 22 percent, as on the original invoice ([VAT Act § 29 (13)](https://www.riigiteataja.ee/en/akt/530122025010)).
- An invoice issued in June 2025, with the goods delivered and paid in August 2025: 24 percent.

## Worked example

A service with a tax point on 15.09.2026, net price 1 000 euros, standard rate:

| Line    | Amount (euros) |
| ------- | -------------- |
| Net     | 1 000.00       |
| VAT 24% | 240.00         |
| Gross   | 1 240.00       |

The other way round: from a gross price of 1 240 euros, the VAT is 1 240 x 24 / 124 = 240 euros, and the net price is 1 000 euros.

## What it does not cover

- Whether a supply is taxable at all, exempt, or taxed in another EU country. See [VAT on cross-border services and OSS](/en/guides/vat-cross-border-services-oss).
- Whether you must register: see [VAT registration](/en/guides/vat-registration).
- Input VAT that cannot be deducted in full. See [VAT deduction, invoices and returns](/en/guides/vat-deduction-invoices-returns).
- A tax point before 01.07.2009 for the standard rate, before 01.01.2009 for the 9 and 13 percent rows, or before 01.08.2022 for press publications: the calculator says it does not cover the date.
- The transitional rules that let some cash-basis taxpayers keep an old rate for a time.

The history of each rate is on [Estonian VAT rates](/en/guides/estonian-vat-rates).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tools/working-hours-calendar

# Estonian working hours calendar

> The working-hour norm of each month for a full-time employee in Estonia, with the public holidays and the shortened days before them.

Law as of 30.09.2026. General information, not advice for your situation.

The calendar shows, for each month, the number of working days, the public holidays, and the working-hour norm (_normtunnid_) of a full-time employee. Employers use the norm for hourly pay, for part-time pay, for overtime and for the working time account of each employee. It covers the years from 2025 to the next year.

## How the norm is counted

- **Full time is 40 hours over seven days**, unless the parties agree on less ([Employment Contracts Act § 43 (1)](https://www.riigiteataja.ee/en/akt/510072026004)). The calendar counts 8 hours for each working day, Monday to Friday ([§ 43 (2)](https://www.riigiteataja.ee/en/akt/510072026004)).
- **Public holidays are not working days.** The calendar uses the holidays of the Public Holidays Act ([§ 1 and § 2](https://www.riigiteataja.ee/akt/120122022005)): New Year's Day (01.01), Independence Day (24.02), Good Friday, Easter Sunday, Spring Day (01.05), Whit Sunday, Victory Day (23.06), Midsummer Day (24.06), Day of Restoration of Independence (20.08), Christmas Eve (24.12), Christmas Day (25.12) and Boxing Day (26.12). Good Friday, Easter Sunday and Whit Sunday move with Easter.
- **Four days are shortened by 3 hours.** The employer shortens the working day before New Year's Day, Independence Day, Victory Day and Christmas Eve by three hours ([Employment Contracts Act § 53](https://www.riigiteataja.ee/en/akt/510072026004)). The calendar counts 5 hours for that day.

So the norm of a month = 8 hours x the working days - 3 hours x the shortened days in that month.

## Worked example: 2026

| Month     | Working days | Shortened days      | Norm (hours) |
| --------- | ------------ | ------------------- | ------------ |
| January   | 21           | 0                   | 168          |
| February  | 19           | 1 (23.02)           | 149          |
| March     | 22           | 0                   | 176          |
| April     | 21           | 0                   | 168          |
| May       | 20           | 0                   | 160          |
| June      | 20           | 1 (22.06)           | 157          |
| July      | 23           | 0                   | 184          |
| August    | 20           | 0                   | 160          |
| September | 22           | 0                   | 176          |
| October   | 22           | 0                   | 176          |
| November  | 21           | 0                   | 168          |
| December  | 21           | 2 (23.12 and 31.12) | 162          |
| **Year**  | **252**      | **4**               | **2 004**    |

December 2026, step by step: 23 weekdays, minus Christmas Eve (Thursday 24.12) and Christmas Day (Friday 25.12), is 21 working days. Wednesday 23.12 comes before Christmas Eve and Thursday 31.12 comes before New Year's Day 2027, so both are shortened: 21 x 8 - 2 x 3 = 162 hours.

## Pay for work on a public holiday

When the working time falls on a public holiday, the employer pays twice the wage for that work, unless the parties agree on extra time off instead ([Employment Contracts Act § 45 (2), (3)](https://www.riigiteataja.ee/en/akt/510072026004)).

## What it does not cover

- Years before 2025.
- A part-time employee: the norm is pro rata to the agreed hours.
- Summarised working time and shift schedules, where the hours are counted over a longer period.
- The working time limits of minors, and the rules on overtime and rest time.

The guide on [termination, leave and working time](/en/guides/termination-leave-working-time) covers overtime, night work and holidays, and the [holiday pay calculator](/en/tools/holiday-pay-calculator) uses the same public holidays.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/basic-exemption

# Basic exemption (maksuvaba tulu)

> What maksuvaba tulu is: the tax-free part of a person's income in Estonia, 700 euros a month from 01.01.2026, and how an employer applies it.

Law as of 30.09.2026. General information, not advice for your situation.

**Maksuvaba tulu** is the Estonian **basic exemption**: the part of a resident person's income on which no [income tax](/en/glossary/income-tax) is paid. People also call it _tulumaksuvaba miinimum_. From 01.01.2026 it is a flat 8 400 euros a year, or 700 euros a month, for every income level ([TuMS § 23 (1)](https://www.riigiteataja.ee/en/akt/508052026001)). An employer deducts it from a salary or a board member fee only when the person asks for it in writing.

## Key facts

| Fact                         | Value                                                          | Source                                                                       |
| ---------------------------- | -------------------------------------------------------------- | ---------------------------------------------------------------------------- |
| Amount                       | 8 400 euros a year, at most 700 euros a month, from 01.01.2026 | [TuMS § 23 (1); § 42 (1)](https://www.riigiteataja.ee/en/akt/508052026001)   |
| Same for every income level  | Yes, from 01.01.2026                                           | [TuMS § 23 (1)](https://www.riigiteataja.ee/en/akt/508052026001)             |
| How it is applied            | On the person's written application, to one payer              | [TuMS § 42 (1)](https://www.riigiteataja.ee/en/akt/508052026001)             |
| From the year of pension age | 9 312 euros a year (776 euros a month) in place of 8 400       | [TuMS § 23 (1), § 23^5 (1)](https://www.riigiteataja.ee/en/akt/508052026001) |

## How the employer applies it

The order of the calculation is: gross pay, minus the employee's unemployment insurance premium, minus the funded pension payment, minus the exemption, then 22 percent income tax ([TuMS § 42 (1), (5), (6)](https://www.riigiteataja.ee/en/akt/508052026001)). Example for 2026: on a gross salary of 946 euros, with 1.6 percent unemployment insurance and a 2 percent pension payment, the tax is (946 - 15.14 - 18.92 - 700) x 22% = 46.63 euros. The [salary calculator](/en/tools/salary-calculator) does this for any salary.

A person with several payers gives the application to one payer only. A person who has reached pension age gets the higher exemption from the Social Insurance Board first, on the pension; the employer deducts only what is left, on a written application ([TuMS § 42 (1^3), (2^1)](https://www.riigiteataja.ee/en/akt/508052026001)).

## What changed in 2026

Before 2026 the amount of the exemption depended on the person's income. Estonians called that the "tax hump" (_maksuküür_). The wording in force since 01.01.2026 gives the same 8 400 euros at every income level, and the former subsections 2 to 5 of § 23 are repealed ([TuMS § 23](https://www.riigiteataja.ee/en/akt/508052026001)). The change comes from the act of 20.06.2023 ([RT I, 30.06.2023, 107](https://www.riigiteataja.ee/akt/130062023107)), whose start date was moved to 01.01.2026 by the act of RT I, 20.12.2024, 2.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/business-register

# Business Register (äriregister)

> What the Estonian Business Register (äriregister) is: the public register of companies, who keeps it, what it shows, and what a company files there.

Law as of 30.09.2026. General information, not advice for your situation.

The **Business Register** (_äriregister_, in law the commercial register) is the Estonian state register of companies. It holds the data of every legal person in private law founded under Estonian law, such as an [OÜ](/en/glossary/ou), and of sole proprietors and the branches of foreign companies that work in Estonia ([Commercial Register Act § 2 and § 3](https://www.riigiteataja.ee/en/akt/518032025010)). Anyone can look up a company's registry card and public file. A company founds itself, changes its data and files its annual report through the e-Business Register (_e-äriregister_).

## Key facts

| Fact                        | Value                                                                                                  | Source                                                                                                           |
| --------------------------- | ------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------- |
| Who keeps it                | The registration department of Tartu District Court, by electronic means                               | [Commercial Register Act § 5](https://www.riigiteataja.ee/en/akt/518032025010)                                   |
| The web portal              | The e-Business Register, for petitions and for public data                                             | [§ 2 (2)](https://www.riigiteataja.ee/en/akt/518032025010); [ariregister.rik.ee](https://ariregister.rik.ee/eng) |
| Registry code               | Each company gets a unique registry code, which stays the same when the company changes its legal form | [§ 22](https://www.riigiteataja.ee/en/akt/518032025010)                                                          |
| Public access               | Everyone may see the registry card and the public file                                                 | [§ 30](https://www.riigiteataja.ee/en/akt/518032025010)                                                          |
| State fee to register an OÜ | 200 euros, or 265 euros in the expedited procedure                                                     | [State Fees Act § 62 (2)](https://www.riigiteataja.ee/en/akt/520072026013)                                       |
| Annual report               | Filed within 6 months of the end of the financial year                                                 | [Commercial Code § 179 (4)](https://www.riigiteataja.ee/en/akt/527022024004)                                     |

## When an entry takes effect

An entry has legal effect from the moment its data are published in the electronic register. A third person may rely on an entry as correct, unless the company proves that the person knew it was wrong ([Commercial Register Act § 29](https://www.riigiteataja.ee/en/akt/518032025010)). So keep the board members, the address and the contact details up to date: a fact the register does not show binds a third person only if that person knew it.

## What a company files there

- The founding of the company, and later changes: board members, address, articles, share capital. The guide [Founding an OÜ](/en/guides/founding-an-ou) covers the first entry.
- A contact person, when the company's address is abroad ([Commercial Register Act § 24 (2)](https://www.riigiteataja.ee/en/akt/518032025010)). See [e-Residency, address and contact person](/en/guides/e-residency-address-contact-person).
- The annual report, every year, even with no activity. See [the annual report](/en/guides/annual-report-and-audit/annual-report) and [RIK's page on it](https://www.rik.ee/en/e-business-register/annual-report).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/income-tax

# Income tax (tulumaks)

> What tulumaks is in Estonia: 22 percent on personal income, 22/78 on the profit a company distributes, how it is withheld and when it is paid.

Law as of 30.09.2026. General information, not advice for your situation.

**Tulumaks** is the Estonian word for **income tax**. One act, the Income Tax Act (_Tulumaksuseadus_, TuMS), taxes both people and companies. A person pays 22 percent on income such as a salary, after the [basic exemption](/en/glossary/basic-exemption). A resident company pays no tax on the profit it keeps: it pays income tax only when it distributes profit, for example as a dividend.

## Key facts

| Fact                           | Value                                                                 | Source                                                                      |
| ------------------------------ | --------------------------------------------------------------------- | --------------------------------------------------------------------------- |
| Rate for individuals           | 22 percent in 2026; the published text for 2027 keeps it              | [TuMS § 4 (1)](https://www.riigiteataja.ee/en/akt/508052026001)             |
| Rate on a company distribution | 22/78 of the net amount, for payments from 01.01.2025 (20/80 before)  | [TuMS § 4 (1^1), § 50 (1)](https://www.riigiteataja.ee/en/akt/508052026001) |
| Basic exemption                | 700 euros a month, 8 400 euros a year, from 01.01.2026                | [TuMS § 23 (1)](https://www.riigiteataja.ee/en/akt/508052026001)            |
| Who withholds                  | The employer withholds the tax from a salary or a board member fee    | [TuMS § 41, § 43 (1)](https://www.riigiteataja.ee/en/akt/508052026001)      |
| Return and payment             | On the monthly [TSD](/en/glossary/tsd), by the 10th of the next month | [TuMS § 40 (4), (5); § 54](https://www.riigiteataja.ee/en/akt/508052026001) |

## Income tax on a salary

The employer withholds 22 percent from the gross salary. It first takes off the employee's unemployment insurance premium, the funded pension payment, and the basic exemption the employee asked for in writing ([TuMS § 42 (1), (5), (6)](https://www.riigiteataja.ee/en/akt/508052026001)). The [salary calculator](/en/tools/salary-calculator) shows each step.

## Income tax on company profit

A resident company pays income tax when it distributes profit, in the month of the payment. Retained profit is not taxed, and there is no annual corporate tax return on accounting profit ([TuMS § 50 (1)](https://www.riigiteataja.ee/en/akt/508052026001)). The tax is 22/78 of the net amount paid out: a net dividend of 7 800 euros carries 2 200 euros of tax. The same 22/78 rate applies to fringe benefits, gifts and non-business expenses. The [dividend tax calculator](/en/tools/dividend-tax-calculator) does the sum, and the guide on [corporate income tax on distributions](/en/guides/cit-distribution-tax) explains the model.

## Rate changes

The rise from 20 to 22 percent took effect on 01.01.2025 ([act of 20.06.2023](https://www.riigiteataja.ee/akt/130062023107)). A rise to 24 percent from 2026 was adopted in June 2025 and cancelled in December 2025 before it took effect ([act of 03.12.2025](https://www.riigiteataja.ee/akt/118122025003)). The planned 2 percent security tax never applied: the act of 18.06.2025 repealed it ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)). Every rate by year is on [Estonian tax rates](/en/guides/estonian-tax-rates).

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/ou

# OÜ (osaühing)

> What an OÜ (osaühing) is: the Estonian private limited company, with shares, limited liability, a share capital from one cent and a management board.

Law as of 30.09.2026. General information, not advice for your situation.

**OÜ** stands for _osaühing_, the Estonian **private limited company**. It is a company whose share capital is divided into shares. The shareholders are not personally liable for its debts, and the company answers for them with all of its assets ([Commercial Code § 135](https://www.riigiteataja.ee/en/akt/527022024004)).

## Key facts

| Fact                  | Value                                                                                       | Source                                                                                |
| --------------------- | ------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------- |
| Liability             | The shareholders are not personally liable for the company's obligations                    | [Commercial Code § 135 (2)](https://www.riigiteataja.ee/en/akt/527022024004)          |
| Share capital         | In euros; the smallest share is 1 cent, so there is no fixed minimum                        | [§ 136, § 148 (1)](https://www.riigiteataja.ee/en/akt/527022024004)                   |
| Paying the capital    | In full before the application for registration                                             | [§ 140 (2)](https://www.riigiteataja.ee/en/akt/527022024004)                          |
| Management            | A management board (_juhatus_) of one or more natural persons, who need not be shareholders | [§ 180 (1), (2)](https://www.riigiteataja.ee/en/akt/527022024004)                     |
| State fee to register | 200 euros, or 265 euros in the expedited procedure                                          | [State Fees Act § 62 (2)](https://www.riigiteataja.ee/en/akt/520072026013)            |
| Annual report         | Filed with the Business Register within 6 months of the year end                            | [§ 179 (4)](https://www.riigiteataja.ee/en/akt/527022024004)                          |
| Tax on profit         | None while the profit stays in the company; 22/78 when it is distributed                    | [Income Tax Act § 4 (1^1), § 50 (1)](https://www.riigiteataja.ee/en/akt/508052026001) |

## How an OÜ is founded and run

An OÜ is founded by an entry in the [Business Register](/en/glossary/business-register), through the company registration portal or at a notary. An e-resident can found and run one online ([e-Residency](https://www.e-resident.gov.ee/start-a-company/)). The guide [Founding an OÜ](/en/guides/founding-an-ou) covers the steps, and [business account against an OÜ](/en/guides/founding-an-ou/business-account-vs-ou) compares it with working as a sole trader.

## Paying out the profit

An OÜ may pay its shareholders only from profit shown in an approved annual report, and not when its net assets would fall below the share capital plus the reserves that may not be paid out ([Commercial Code § 157 (1), (3)](https://www.riigiteataja.ee/en/akt/527022024004)). The company pays the [income tax](/en/glossary/income-tax) on a dividend, 22/78 of the net amount. See [dividends](/en/guides/dividends-mechanics) for the steps.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/social-tax

# Social tax (sotsiaalmaks)

> What sotsiaalmaks is: the 33 percent tax an Estonian employer pays on top of pay, the 2026 minimum base of 886 euros, and how it funds health insurance and pension.

Law as of 30.09.2026. General information, not advice for your situation.

**Sotsiaalmaks** is the Estonian **social tax**. The employer pays it on top of the gross pay of an employee or a board member: it is not withheld from the person ([Social Tax Act § 7 (1)](https://www.riigiteataja.ee/en/akt/525052026001)). The rate is 33 percent. The tax funds the state pension and the health insurance ([SMS § 1](https://www.riigiteataja.ee/en/akt/525052026001)).

## Key facts

| Fact                                 | Value                                                         | Source                                                                                                                                               |
| ------------------------------------ | ------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| Rate                                 | 33 percent of the taxable amount                              | [SMS § 7 (1)](https://www.riigiteataja.ee/en/akt/525052026001)                                                                                       |
| Minimum monthly base for an employee | 886 euros in 2026, so at least 292.38 euros of tax a month    | [SMS § 2 (2), § 2^1](https://www.riigiteataja.ee/en/akt/525052026001); [2026 State Budget Act § 2 (6)](https://www.riigiteataja.ee/akt/118122025022) |
| Earlier bases                        | 820 euros in 2025, 725 euros in 2024                          | [SMS § 2^1](https://www.riigiteataja.ee/en/akt/525052026001) and the State Budget Act of each year                                                   |
| Return and payment                   | On the [TSD](/en/glossary/tsd), by the 10th of the next month | [SMS § 9 (1)](https://www.riigiteataja.ee/en/akt/525052026001)                                                                                       |
| Fringe benefits                      | 33 percent on the benefit plus its income tax                 | [SMS § 2 (1) p 7](https://www.riigiteataja.ee/en/akt/525052026001); [TuMS § 48](https://www.riigiteataja.ee/en/akt/508052026001)                     |

## The minimum base

For an employee, the employer pays social tax on the actual pay, but on at least the monthly base set in the State Budget Act ([SMS § 2 (2)](https://www.riigiteataja.ee/en/akt/525052026001)). The base may not be lower than the minimum wage in force on 1 July of the previous year ([SMS § 2^1](https://www.riigiteataja.ee/en/akt/525052026001)). In a month when work starts or ends, or when the employee is absent on holiday or sick leave, the minimum is pro rata ([SMS § 2 (3)](https://www.riigiteataja.ee/en/akt/525052026001)). Some people carry no minimum at all, for example an employee who receives a state pension ([SMS § 2 (4)](https://www.riigiteataja.ee/en/akt/525052026001)).

A board member fee has no minimum: the tax is 33 percent of the actual fee. But a board member is covered by health insurance only in a month when the companies together pay social tax of at least the minimum for that person ([Health Insurance Act § 5 (2) p 4](https://www.riigiteataja.ee/en/akt/522042026001)). In 2026 that means a monthly fee of at least 886 euros. The guide on [founder remuneration](/en/guides/founder-remuneration) explains the choice.

## Example

On a gross salary of 946 euros, the full-time minimum wage from 01.04.2026, the employer pays 312.18 euros of social tax and 7.57 euros of employer unemployment insurance, so the salary costs 1 265.75 euros. The [salary calculator](/en/tools/salary-calculator) shows this for any amount, and [the minimum wage](/en/guides/hiring-employees/minimum-wage) page explains the rules.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/tsd

# TSD (income and social tax return)

> What the TSD is: the monthly Estonian return for income tax, social tax, unemployment insurance and the funded pension, due on the 10th of the next month.

Law as of 30.09.2026. General information, not advice for your situation.

**TSD** is the Estonian monthly **income and social tax return**. Its full name is _Tulu- ja sotsiaalmaksu, kohustusliku kogumispensioni makse ja töötuskindlustusmakse deklaratsioon_ ([TSD regulation § 1](https://www.riigiteataja.ee/akt/120122025048)). A company files it with the Tax and Customs Board (EMTA) for each month in which it paid salaries, board member fees, dividends or other taxable amounts. It declares the tax withheld from people and the tax the company pays itself.

## Key facts

| Fact               | Value                                                                                                                                                                                | Source                                                                                                                                                           |
| ------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| What it declares   | Withheld income tax, social tax, unemployment insurance, the funded pension payment, and the company's income tax on distributions, fringe benefits, gifts and non-business expenses | [TuMS § 54](https://www.riigiteataja.ee/en/akt/508052026001); [TSD regulation](https://www.riigiteataja.ee/akt/120122025048)                                     |
| Due date           | Filed, and the tax paid, by the 10th of the month after the payment                                                                                                                  | [TuMS § 40 (4), (5), § 54](https://www.riigiteataja.ee/en/akt/508052026001); [SMS § 9 (1)](https://www.riigiteataja.ee/en/akt/525052026001)                      |
| Weekend or holiday | The deadline moves to the next working day: 10.10.2026, a Saturday, becomes 12.10.2026                                                                                               | [Taxation Act § 50 (1)](https://www.riigiteataja.ee/en/akt/511082026003); [EMTA calendar](https://www.emta.ee/events)                                            |
| Month with no pay  | Still filed for an employee whose work is not suspended in the employment register                                                                                                   | [TuMS § 40 (5)](https://www.riigiteataja.ee/en/akt/508052026001)                                                                                                 |
| Data-based TSD     | From 01.10.2026 the payroll part is sent as payment data; a CSV upload stays possible until 31.12.2027                                                                               | [EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/deklaratsiooni-tsd-esitamine/deklaratsiooni-tsd-esitamine-muutub-andmepohiseks) |

## The annexes

The TSD has annexes for each kind of payment ([TSD regulation § 1](https://www.riigiteataja.ee/akt/120122025048)):

| Annex   | Contents                                                                                        |
| ------- | ----------------------------------------------------------------------------------------------- |
| 1 and 2 | Payments to residents and to non-residents: salaries, board member fees, contracts for services |
| 4       | Fringe benefits                                                                                 |
| 5       | Gifts, donations and entertainment costs                                                        |
| 6       | Non-business expenses                                                                           |
| 7       | Dividends and other distributions, with form INF 1 that lists each recipient                    |

From 01.10.2026, annexes 1 and 2 become one data-based payroll part. Annexes 3 to 8 and INF 1 do not change yet ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/deklaratsiooni-tsd-esitamine/deklaratsiooni-tsd-esitamine-muutub-andmepohiseks)).

## Where to go next

The [tax calendar](/en/tools/tax-calendar) shows the real TSD date for each month of last year, this year and next year. The guides on [hiring employees](/en/guides/hiring-employees), [founder remuneration](/en/guides/founder-remuneration), [dividends](/en/guides/dividends-mechanics) and [fringe benefits and travel](/en/guides/fringe-benefits-travel) explain what goes on each annex.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/glossary/vat

# VAT (käibemaks)

> What käibemaks is: Estonian value added tax, its rates from 01.07.2025, the 40 000 euro registration threshold and the monthly KMD return.

Law as of 30.09.2026. General information, not advice for your situation.

**Käibemaks** is the Estonian word for **value added tax (VAT)**. It is a tax on the supply of goods and services, charged by a registered business on its sales and paid to the Tax and Customs Board (EMTA, _Maksu- ja Tolliamet_). A registered business deducts the VAT on its own business purchases, so in the end the final consumer bears the tax. The VAT Act (_Käibemaksuseadus_, KMS) applies the EU VAT Directive in Estonia.

## Key facts

| Fact                   | Value                                                                                                           | Source                                                               |
| ---------------------- | --------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------- |
| Standard rate          | 24 percent for a tax point on or after 01.07.2025 (22 percent from 01.01.2024 to 30.06.2025, 20 percent before) | [KMS § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010)      |
| Accommodation          | 13 percent from 01.01.2025 (9 percent before)                                                                   | [KMS § 15 (1^1)](https://www.riigiteataja.ee/en/akt/530122025010)    |
| Reduced rate           | 9 percent: books and study literature, listed medicines and medical goods, press publications                   | [KMS § 15 (2)](https://www.riigiteataja.ee/en/akt/530122025010)      |
| Zero rate              | 0 percent: for example exported goods and intra-Community supplies of goods                                     | [KMS § 15 (3), (4)](https://www.riigiteataja.ee/en/akt/530122025010) |
| Registration threshold | Turnover in Estonia above 40 000 euros, counted from 1 January                                                  | [KMS § 19 (1)](https://www.riigiteataja.ee/en/akt/530122025010)      |
| Return                 | KMD and its annex KMD INF, monthly, by the 20th of the next month                                               | [KMS § 27 (1)](https://www.riigiteataja.ee/en/akt/530122025010)      |

## The rate follows the tax point

The rate is the one in force at the tax point of the supply: the delivery, the performance of the service, or an earlier payment ([KMS § 11](https://www.riigiteataja.ee/en/akt/530122025010)). It is not the rate of the invoice date. A credit note for a sale made in May 2025 still uses 22 percent ([KMS § 29 (13)](https://www.riigiteataja.ee/en/akt/530122025010)). The 24 percent rate has no end date: the act that repealed the Security Tax Act also removed its planned return to 22 percent ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)). The history of each rate is on [Estonian VAT rates](/en/guides/estonian-vat-rates), and the [VAT calculator](/en/tools/vat-calculator) picks the rate by date.

## Registration

A company must apply within 3 working days after its turnover passes 40 000 euros, and it is liable from the day it passed the threshold ([KMS § 20](https://www.riigiteataja.ee/en/akt/530122025010)). It may also register earlier by choice. The guide on [VAT registration](/en/guides/vat-registration) explains which sales count.

## The monthly return

A registered company files the KMD (_käibedeklaratsioon_) for each calendar month by the 20th of the next month, with the KMD INF annex, and pays the VAT by the same day ([KMS § 27 (1), § 38 (1)](https://www.riigiteataja.ee/en/akt/530122025010)). A deadline on a weekend or a public holiday moves to the next working day. The [tax calendar](/en/tools/tax-calendar) shows the real date for each month of last year, this year and next year, and the guide on [VAT deduction, invoices and returns](/en/guides/vat-deduction-invoices-returns) covers the monthly work.

General information, not advice for your situation. The law as in force on 30.09.2026.

---

Source: /en/tax-treaties/finland

# Finland - Estonia tax treaty

> Your Estonian OÜ while you live in Finland. How the Finland - Estonia double tax treaty, Finnish law and Estonian law apply to a Finnish resident who owns an Estonian OÜ: residence, place of effective management, permanent establishment, board fees, YEL, dividends, CFC rules, the three-year rule and more.

Law as of 01.10.2026. General information, not advice for your situation.

You live in Finland and own an Estonian OÜ, or plan to found one. This page shows how the Estonia - Finland tax treaty splits the right to tax between the two countries, and what Finnish and Estonian law add. The Finnish law parts cite the statutes on Finlex and the guidance of the Finnish Tax Administration (Vero); only the Finnish and Swedish texts of those statutes are authentic. Finnish law depends on your facts, so confirm each Finnish point with a Finnish tax adviser before you act.

## Treaty facts

|                     |                                                                                                                                                                                                                                                                                                                                                   |
| ------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Treaty              | Convention between the Republic of Estonia and the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital ([Riigi Teataja](https://www.riigiteataja.ee/akt/13151053), with the English text in the same act)                                                |
| Signed              | 23.03.1993 in Helsinki, with a Protocol of the same date that forms part of the treaty                                                                                                                                                                                                                                                            |
| In force            | 30.12.1993 (thirty days after the later notification, Art. 29(2)). Riigi Teataja gives 01.12.1993 as its validity date                                                                                                                                                                                                                            |
| Effective from      | 01.01.1994, for taxes withheld at source and for other taxes                                                                                                                                                                                                                                                                                      |
| Protocols           | Protocol of 23.03.1993 only, no amending protocol. The most-favoured-nation clause on royalties (Art. 12(7)) was triggered from 01.01.2016 by the Estonia - Switzerland Protocol of 25.08.2014                                                                                                                                                    |
| MLI                 | Applies. Taxes withheld at source from 01.01.2022, other taxes for periods from 01.01.2023. It adds a new preamble and the principal purpose test, and changes the mutual agreement procedure ([synthesised text](https://www.fin.ee/sites/default/files/documents/2021-12/Estonia-%20Finland%20DTC%20MLI%20synthesised%20text%20%28eng%29.docx)) |
| Authentic languages | English only. The Estonian text in Riigi Teataja is an unofficial translation                                                                                                                                                                                                                                                                     |

## In short

- e-Residency and an Estonian OÜ do not make you resident in Estonia. If you live in Finland, Finland taxes your worldwide income.
- If you run the OÜ from Finland, Finland can treat it as a Finnish company. The treaty has no automatic tie-breaker for companies.
- Estonia taxes your board member fee, and Finland credits that tax. A salary for work you do in Finland is taxed only in Finland.
- Estonia withholds no tax from your dividend. Finland taxes it like a dividend from a Finnish unlisted company, and you cannot credit the Estonian 22/78 company tax.
- The Finnish CFC act can tax the profit the OÜ keeps, unless the OÜ has real premises and staff in Estonia.
- If you are a Finnish citizen and move to Estonia, Finland can keep taxing you for three more years, with a credit for Estonian tax.

## Does e-Residency or an Estonian company make me tax resident in Estonia?

No. You are resident in Estonia only if you have your place of residence there or stay there 183 days in 12 months ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). e-Residency and company ownership count for neither. The Estonian side is explained in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Finland treats you as resident if you have a permanent home in Finland or stay there continuously for more than six months ([TVL 11 § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). A Finnish resident pays Finnish tax on worldwide income. In the year of a move, you are taxed as a resident for the part of the year you lived in Finland and as a non-resident for the rest ([TVL 9 § 4 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)).

If both countries treat you as resident, the treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality, and finally agreement between the two tax authorities (Art. 4(2) of the treaty). This treaty has an unusual extra rule for Finnish citizens: winning the tie-breaker for Estonia does not always stop Finnish tax (Art. 23(1)(c)). See [the three-year rule](#how-long-does-finland-keep-taxing-me-after-i-move-to-estonia).

Confirm with a local adviser: keep proof of the date your permanent home changed (lease, population register, family), because the domestic tests and the tie-breaker both turn on it.

## Can Finland treat my Estonian company as a Finnish company?

Yes. Since 2021, a company founded abroad whose place of effective management (tosiasiallinen johtopaikka) is in Finland is liable to Finnish tax on its worldwide income ([TVL 9 § 1 mom 1 kohta and 9 § 8 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). It is treated like a Finnish company for all income tax purposes ([TVL 9 § 9 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), from the moment its place of effective management arises in Finland. The corporate rate is 20 percent ([TVL 124 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Estonia still treats the OÜ as resident, because it was founded under Estonian law ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

Vero gives this exact case as an example: an Estonian OÜ whose sole board member takes all decisions at home in Finland has its place of effective management in Finland ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/95551/resident-and-nonresident-tax-liability-of-corporate-entities5/), illustration 6).

The treaty does not settle this by the place of effective management. The two tax authorities "shall endeavour" to agree. Without an agreement, each state deems the company not to be a resident of the other state (Art. 4(3) of the treaty). The MLI does not change this. In practice, Finland can tax the yearly profit at 20 percent, and Estonia taxes distributions at 22/78 ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). The way out is the mutual agreement procedure (see [below](#what-can-i-do-if-both-countries-tax-the-same-income)). Vero uses an Estonian OÜ in this position as its own example of that route (illustration 12).

A foreign company that is liable to tax in Finland registers with form Y1 and attachment 6204, and files the Finnish company return 6B within four months of the end of its financial year, even without activity. It also has the same employer duties as a Finnish company ([Vero](https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/ulkomainen-yritys-suomessa/yleisesti-verovelvollinen-ulkomainen-yhteiso-suomessa/)).

EMTA says the same from the Estonian side: "Income of Estonian companies is also taxed abroad when the management of Estonian companies occurs outside of Estonia" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Confirm with a local adviser: whether Finland credits the Estonian distribution tax of a dual-resident OÜ while there is no mutual agreement. Ask for a mutual agreement early, because the three years run from the first notice of the Finnish assessment (Art. 25(1)).

## What does Finland look at to decide where my company is managed?

Finland asks where the board, or another decision-making body, takes the most important decisions on the top-level day-to-day management. It also looks at the other circumstances of the company's organisation and business ([TVL 9 § 8 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Vero adds that for a board meeting held online, the test looks at where the participants joined from. The location of the head office and of the executive managers also count. The countries of residence of the board members do not decide it by themselves ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/95551/resident-and-nonresident-tax-liability-of-corporate-entities5/), sections 5.1.3 and 5.1.4).

An Estonian nominee board member who signs what you send from Finland does not move the decisions. Vero's illustration 2 is an OÜ whose Estonian board members follow e-mailed orders from the Finnish owner: it is managed from Finland.

To keep management in Estonia, the facts must change, not only the paperwork:

- a board member who lives in Estonia and takes the decisions there;
- board meetings with the decisive members physically in Estonia, with minutes that record the place;
- the executive management, staff and office in Estonia;
- contracts negotiated and signed from Estonia.

The Estonian evidence list is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc). A home office in Finland can still be a permanent establishment even when the place of effective management is in Estonia.

Confirm with a local adviser: the case law and rulings (KHO, Keskusverolautakunta) that apply TVL 9 § 8 mom since 2021. The facts must hold for the whole year and be documented when the decisions are taken.

## Does my work from home in Finland create a permanent establishment?

It can. A permanent establishment is a fixed place of business through which the OÜ carries on its business, including a place of management or an office (Art. 5(1) and 5(2)(a) and (c) of the treaty). A person who habitually concludes contracts in the name of the OÜ in Finland also creates one (Art. 5(5)). Purely preparatory or auxiliary work does not (Art. 5(4)). The MLI does not change Art. 5. Finnish law lists the place of management and an office as a kiinteä toimipaikka too ([TVL 13 a §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)).

Finland can then tax the profit that belongs to the permanent establishment (Art. 7(1) and (2) of the treaty). This treaty goes further: Finland may also tax profit from sales in Finland of goods of the same or similar kind, and from other business activities in Finland of the same or similar kind, unless the OÜ shows that the permanent establishment could not reasonably have done them (Art. 7(1)(b) and (c)). Vero taxes a permanent establishment by assessment at the 20 percent corporate rate ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/47806/income-taxation-of-nonresident-foreign-corporate-entities4/), section 4.1). A company that has only a permanent establishment in Finland files return 6U ([Vero](https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/ulkomainen-yritys-suomessa/ulkomaisen-yrityksen-tuloverotus-suomessa/)).

On the Estonian side, a dividend paid out of the profit of a permanent establishment in an EEA state bears no Estonian distribution tax ([TuMS § 50 lg 1^1 p 2](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The treaty lets Estonia use this better domestic rule instead of a credit (Art. 23(2)(a)). Keep separate accounts for the permanent establishment from the start.

Confirm with a local adviser: how Vero applies the permanent establishment rules to a home office used by a sole owner, and the Finnish registration of the permanent establishment. Document which sales and activities the OÜ carries out outside Finland, because of the force-of-attraction rule.

## How is my board member fee taxed?

Estonia may tax the fee, because the treaty gives directors' fees of an Estonian company to Estonia (Art. 16 of the treaty). The management board of an OÜ manages and represents the company ([ÄS § 180 lg 1](https://www.riigiteataja.ee/akt/106072023131)), so it is at least an "other similar organ of a company" in the authentic English text.

The OÜ withholds 22 percent income tax ([TuMS § 29 lg 2, § 41 p 2, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). It also pays 33 percent social tax, unless you give it an A1 certificate ([SMS § 2 lg 1 p 4, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). EMTA confirms that the company pays both in Estonia "regardless of the location where work is carried on" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Finland is an EEA state, so on your written application the OÜ first deducts up to one twelfth of the basic exemption each month: 700 euros a month in 2026, 8,400 euros a year ([TuMS § 42 lg 1, § 23 lg 1, § 11 lg 3](https://www.riigiteataja.ee/akt/129042026004)). You can apply at one payer only ([TuMS § 42 lg 2](https://www.riigiteataja.ee/akt/129042026004)). If you did not apply, you can claim it in an Estonian annual return ([TuMS § 31^1 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

Finland taxes the fee as your earned income ([Vero](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48343/hallintoelimen-jasenen-ja-toimitusjohtajan-palkkion-verotus4/), section 12.1). It credits the Estonian 22 percent, up to the Finnish tax on that fee (Art. 23(1)(a) of the treaty). The Estonian 33 percent social tax is not a tax covered by the treaty (Art. 2(1)(b)), so Finland does not credit it. The A1 certificate is the way to avoid it.

Confirm with a local adviser: how the credit is computed when the fee is small and you have other earned income, and whether Finland asks for a prepayment on a fee from a foreign payer. Ask also whether Finland still credits the Estonian tax if it treats the OÜ as managed from Finland, because Art. 16 then may not apply. Keep the TSD data or a statement from the OÜ as proof for the Finnish credit. More on the Estonian side: [founder remuneration](/en/guides/founder-remuneration).

## Where is a salary for work I do in Finland taxed?

Only in Finland. A salary for an employment exercised in Finland by a Finnish resident is taxable only there (Art. 15(1) of the treaty). Estonia taxes a non-resident's salary only for work done in Estonia ([TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004)). It charges no social tax on a salary or a fee for services paid to a non-resident for work done abroad, with or without an A1 ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)).

Days you work in Estonia are different. The short-stay exemption does not apply, because the employer is resident in Estonia (Art. 15(2)(b)). Estonia may tax the pay for those days, and Finland credits that tax (Art. 23(1)(a)).

A board member fee is different: it stays taxable in Estonia under Art. 16 (see the section above). Calling the payment a salary works only with a genuine employment, separate from the board role, under an employment contract. For a foreign employer whose employee works in Finland, the Finnish Centre for Pensions says the employer takes out the Finnish statutory pension insurance (TyEL), pays the contributions and reports the pay to the Incomes Register ([Finnish Centre for Pensions](https://www.etk.fi/en/international-affairs/to-finland-from-abroad/working-remotely-in-finland-for-a-foreign-employer/)).

Confirm with a local adviser: whether a foreign employer with no permanent establishment in Finland must withhold Finnish tax from the pay. Keep a count of the days you work in each country. More on cross-border work: [contractors and cross-border workers](/en/guides/contractors-and-cross-border-workers).

## Which social security applies to me, and do I need an A1 certificate?

The tax treaty does not decide this. It covers income taxes only, and the Estonian social tax is not among them (Art. 2(1) of the treaty). EU Regulation 883/2004 decides which one state's social security applies ([Regulation (EC) No 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj)).

Estonia charges 33 percent social tax on a board fee ([SMS § 2 lg 1 p 4, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). EMTA removes it only if you have "a certificate of social security coverage valid in such foreign country on Form A1" from your home country ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). A salary or a fee for services for work done in Finland needs no A1, because it is outside Estonian social tax altogether ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)).

In Finland, the Finnish Centre for Pensions (Eläketurvakeskus) issues the A1. It says that work done in Finland is insured in Finland, whatever the country of the employer ([Finnish Centre for Pensions](https://www.etk.fi/en/international-affairs/to-finland-from-abroad/working-remotely-in-finland-for-a-foreign-employer/)). For a person who works in two or more EU states, it issues the A1 through its e-services, and for remote work it uses a threshold of at least 25 percent of working time in the state of residence ([Finnish Centre for Pensions](https://www.etk.fi/en/international-affairs/working-abroad/insurance-for-working-abroad/remote-work-abroad/)). A Finnish resident who does the board work from Finland will therefore usually be covered in Finland.

Apply for the A1 before the first fee. Without it in the OÜ's file, the OÜ must pay the Estonian social tax, and a later refund needs a corrected TSD.

Confirm with a local adviser: the exact rule of the Regulation for your mix of board work and other work, and the decision of the Finnish Centre for Pensions.

## Must I take YEL insurance for work in my own company?

Often yes, if Finnish social security applies to you. Under the Finnish self-employed persons' pension act, a person in a leading position (board member, managing director or actual control) of a company in which he holds more than 30 percent alone, or more than 50 percent with family, is an entrepreneur ([YEL 3 § 3 and 4 mom](https://www.finlex.fi/fi/lainsaadanto/2006/1272)). Indirect holdings count ([YEL 3 § 6 mom](https://www.finlex.fi/fi/lainsaadanto/2006/1272)). He must insure himself if his work income reaches the minimum, which the Finnish Centre for Pensions gives as 9,423.09 euros a year in 2026 ([YEL 4 §](https://www.finlex.fi/fi/lainsaadanto/2006/1272); [Finnish Centre for Pensions](https://www.etk.fi/en/finnish-pension-system/pensions/pension-coverage-and-insurance/self-employed/)). The amount changes every January.

YEL also covers work abroad when the EU Regulation makes Finnish law apply ([YEL 6 §](https://www.finlex.fi/fi/lainsaadanto/2006/1272)), and it does not apply to a person to whom Finnish law does not apply under the Regulation ([YEL 4 §](https://www.finlex.fi/fi/lainsaadanto/2006/1272)). When it is unclear, the Finnish Centre for Pensions decides on application ([YEL 7 §](https://www.finlex.fi/fi/lainsaadanto/2006/1272)). This is not a treaty question, because the treaty covers only income taxes (Art. 2(1) of the treaty).

On the tax side, Vero treats pay for the work of a managing director or board member as the salary of the person appointed ([Vero](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48037/palkka-ja-ty%C3%B6korvaus-verotuksessa/)). A foreign company managed from Finland has the same employer duties as a Finnish employer ([Vero](https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/ulkomainen-yritys-suomessa/yleisesti-verovelvollinen-ulkomainen-yhteiso-suomessa/)).

Confirm with a local adviser: the YEL text speaks of an "osakeyhtiö", so ask the Finnish Centre for Pensions whether it treats an OÜ the same way. Ask also about employer contributions of a foreign company that is not managed from Finland.

## How does Finland tax a dividend from my company?

Like a dividend from a Finnish unlisted company. A dividend from a company covered by the EU Parent-Subsidiary Directive is taxed under the Finnish dividend rules ([TVL 33 c § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), and Vero treats an Estonian OÜ as such a company ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/49133/payments-of-dividends-interest-and-royalties-to-nonresidents3/), example 2). The dividend is split ([TVL 33 b § 1 and 2 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)):

- up to an 8 percent yearly return on the mathematical value of your shares, 25 percent is taxable capital income and 75 percent is tax-free; above 150,000 euros of such dividends, 85 percent is taxable capital income;
- the part above the 8 percent return is 75 percent taxable earned income, at progressive rates, and 25 percent tax-free.

Capital income is taxed at 30 percent, and at 34 percent on the part above 30,000 euros ([TVL 124 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Vero's example: a dividend of 100,000 euros on shares with a mathematical value of 800,000 euros gives 64,000 euros in the capital income band (16,000 taxable) and 36,000 euros in the earned income band (27,000 taxable) ([Vero](https://www.vero.fi/en/individuals/property/investments/dividends/foreign-dividends/)). A dividend based on your own work input is earned income in full ([TVL 33 b § 3 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). You report a foreign dividend in OmaVero (MyTax).

The mathematical value is the OÜ's net assets per share at the end of the previous year, computed under the Finnish valuation act ([TVL 33 c § 4 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535); [VArvL 2 §, 3 §, 9 §](https://www.finlex.fi/fi/lainsaadanto/2005/1142)). Without that information, Vero uses the fair value of the shares at the end of the year before the distribution. So restate the OÜ's balance sheet under Finnish rules every year.

Estonia withholds nothing from a dividend paid to you. The OÜ pays the corporate income tax of 22/78 on the distribution ([TuMS § 50 lg 1, § 41](https://www.riigiteataja.ee/akt/129042026004)). EMTA: "no further income tax withholding will apply for the dividend distribution to a natural (e-resident) person" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The treaty would allow Estonia to withhold up to 15 percent (Art. 10(1)(b)), but Estonian law does not use it. The special Finnish regime of Art. 10(2) no longer applies, because the Finnish imputation credit it depends on was repealed from 01.01.2005 ([Finlex](https://www.finlex.fi/fi/lainsaadanto/1988/1232)). See [how the distribution tax works](/en/guides/cit-distribution-tax), [how to pay a dividend](/en/guides/dividends-mechanics) and the [dividend tax calculator](/en/tools/dividend-tax-calculator).

Confirm with a local adviser: the deadline and the exact form for a foreign unlisted dividend, the rule of TVL 33 b § 1 mom from 2028 (the current wording runs to 31.12.2027), and the computation if Finland treats the OÜ as a Finnish company.

## Can I credit the Estonian 22/78 company tax against my Finnish tax?

No, not under the treaty. Finland credits "the tax on income paid in Estonia" against the tax of the person who receives the income (Art. 23(1)(a)(i) of the treaty). The 22/78 is paid by the OÜ, and the dividend article "shall not affect the taxation of the company in respect of the profits out of which the dividends are paid" (Art. 10(3)). Estonia withholds nothing from you ([TuMS § 41](https://www.riigiteataja.ee/akt/129042026004)), so there is nothing to credit.

The treaty rates of 5 and 15 percent only cap an Estonian withholding tax that Estonia does not levy. Three other rules do not help an individual: the exemption of Art. 23(1)(b) is only for a Finnish company with at least 10 percent of the votes, the underlying-tax credit of Art. 23(2)(c) runs only in Estonia, and the tax sparing of Art. 23(1)(e) was limited to the first ten years of the treaty (Art. 23(1)(f)). The only relief is the Finnish partial exemption of dividends ([TVL 33 b § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)).

Confirm with a local adviser: that no domestic credit for the OÜ's distribution tax exists for an individual under the Finnish act on the elimination of double taxation ([menetelmälaki](https://www.finlex.fi/fi/lainsaadanto/1995/1552)). Compare the total burden with a board fee or a salary before you choose how to pay yourself.

## What if my company lends me money or pays my private costs?

In Estonia, the OÜ pays 22/78 on private expenses it pays for you ([TuMS § 51 lg 1 and 2](https://www.riigiteataja.ee/akt/129042026004)), on a transaction with you below market value ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)), and on a loan to you when the circumstances suggest a hidden profit distribution ([TuMS § 50^2 lg 1](https://www.riigiteataja.ee/akt/129042026004)). A benefit to you as board member or employee is a fringe benefit ([TuMS § 48 lg 1](https://www.riigiteataja.ee/akt/129042026004)), which also bears 33 percent social tax ([SMS § 2 lg 1 p 7, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). You pay no Estonian tax yourself, so Finland has nothing to credit.

The treaty sorts the item for Finland: income treated as income from shares is a dividend (Art. 10(4)), a benefit for the board role falls under Art. 16, and a benefit of an employee under Art. 15(1). Genuine loan interest falls under Art. 11.

Finland has its own rules. A hidden dividend is taxable earned income ([TVL 33 d §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). A money loan from an "osakeyhtiö" to a shareholder who holds at least 10 percent with family is taxable capital income to the extent it is unpaid at the end of the tax year ([TVL 53 a §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)); a repayment by the fifth tax year after the year of the loan is deductible ([TVL 54 c §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Such a loan also reduces the share value used for the 8 percent dividend split ([TVL 33 b §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)).

The same euro can be taxed in the OÜ in Estonia and in your hands in Finland, with no treaty credit. A loan needs written terms, a market interest rate and real repayment.

Confirm with a local adviser: whether TVL 53 a § and the hidden-dividend rule reach a loan or a benefit from a foreign company such as an OÜ.

## How is interest between Finland and my company taxed?

The treaty lets the source state tax interest at up to 10 percent (Art. 11(2) of the treaty), with exemptions for some state bodies and for credit sales between unrelated enterprises (Art. 11(3)). In practice neither state taxes ordinary loan interest at source. Estonia taxes a non-resident's interest only from certain real estate funds ([TuMS § 29 lg 7, § 41 p 4](https://www.riigiteataja.ee/akt/129042026004)). Finland does not tax a non-resident on interest on a loan taken from abroad that is not equity-like ([TVL 9 § 2 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535); [Vero](https://www.vero.fi/en/detailed-guidance/guidance/47806/income-taxation-of-nonresident-foreign-corporate-entities4/), section 5.3).

The lender's state of residence taxes the interest. You pay Finnish tax on interest as capital income, at 30 or 34 percent ([TVL 33 §, 124 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). An OÜ lender pays Estonian tax only when it distributes the profit ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

Between related parties the rate must be at arm's length (Art. 9(1) of the treaty). An excess is not interest for the treaty (Art. 11(7)), and Estonia taxes it at 22/78 in the OÜ ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)). Since 01.01.2022, the treaty rates are also subject to the principal purpose test of the MLI.

Confirm with a local adviser: the Finnish interest deduction limits and transfer pricing documentation for a Finnish borrower, and whether Finland sees a loan as equity-like.

## Does Finland withhold tax on royalties or service fees paid to my company?

Royalties: yes. Finland withholds 20 percent from royalties paid to a non-resident company ([lähdeverolaki 7 §](https://www.finlex.fi/fi/lainsaadanto/1978/627)). The treaty caps it at 10 percent (Art. 12(2)(b) of the treaty), and between associated EU companies it can be nil under the Interest and Royalties Directive ([lähdeverolaki 3 b §](https://www.finlex.fi/fi/lainsaadanto/1978/627)). Tax withheld beyond the treaty can be reclaimed from Vero within three years from the end of the year of withholding ([lähdeverolaki 11 §](https://www.finlex.fi/fi/lainsaadanto/1978/627); [Vero](https://www.vero.fi/en/detailed-guidance/guidance/49133/payments-of-dividends-interest-and-royalties-to-nonresidents3/), chapter 8).

The most-favoured-nation clause of Art. 12(7) changed this article from 01.01.2016. On its wording, the narrower definition of the Estonia - Switzerland treaty applies, so payments for the use of equipment and for broadcasting films or tapes are no longer royalties in either direction. They are business profits, taxable in Finland only through a permanent establishment (Art. 7(1)).

Service fees: they are business profits, not royalties (Art. 12(3) and 7(1)). But for work done in Finland, a Finnish payer may have to withhold 13 percent tax at source on work compensation paid to a non-resident company ([lähdeverolaki 7 §](https://www.finlex.fi/fi/lainsaadanto/1978/627)). Without a Finnish permanent establishment, the OÜ then reclaims it under the treaty.

If your OÜ pays royalties to Finland, it withholds 10 percent in Estonia unless it holds the recipient's residence certificate ([TuMS § 41 p 8, § 43 lg 1 p 2 and lg 2](https://www.riigiteataja.ee/akt/129042026004)). With the certificate, the treaty result applies, which is nil since 01.01.2016 under Art. 12(7).

Confirm with a local adviser: how Vero applies the narrowed definition to equipment leasing paid from Finland, and when the 13 percent on work compensation applies or can be avoided.

## What if my company owns a Finnish company?

Finland withholds 20 percent on dividends paid to a non-resident company ([lähdeverolaki 7 §](https://www.finlex.fi/fi/lainsaadanto/1978/627)). The relief:

- 0 percent under the EU Parent-Subsidiary Directive, if the OÜ owns directly at least 10 percent of the capital ([lähdeverolaki 3 § 6 mom](https://www.finlex.fi/fi/lainsaadanto/1978/627)). Vero's own example is an Estonian OÜ that owns a Finnish Oy ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/49133/payments-of-dividends-interest-and-royalties-to-nonresidents3/), section 3.4.4.1, example 2);
- below 10 percent, possibly 0 percent for a dividend from an unlisted Finnish company on shares that are not investment assets, if the OÜ declares that the Finnish tax cannot in fact be credited in full in Estonia ([lähdeverolaki 3 § 5 mom](https://www.finlex.fi/fi/lainsaadanto/1978/627); [Vero](https://www.vero.fi/en/detailed-guidance/guidance/49133/payments-of-dividends-interest-and-royalties-to-nonresidents3/), section 3.4.4.2);
- else 5 percent under the treaty, with at least 25 percent of the capital held directly (Art. 10(1)(a) of the treaty);
- else 15 percent (Art. 10(1)(b)).

The treaty rate is subject to the principal purpose test of the MLI since 01.01.2022.

In Estonia, with at least 10 percent at receipt, the OÜ can pass the Finnish dividend on without Estonian income tax ([TuMS § 50 lg 1^1 p 1](https://www.riigiteataja.ee/akt/129042026004)), if the Finnish company could not deduct the dividend from its profit ([TuMS § 50 lg 1^3](https://www.riigiteataja.ee/akt/129042026004)). Below 10 percent, the OÜ pays 22/78 when it distributes and deducts the Finnish tax withheld ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)). You then pay Finnish tax on the dividend you receive.

For an owner who lives in Finland, the structure is circular: Finnish profit leaves Finland and comes back as a Finnish-taxed dividend, with the questions of effective management and the CFC act. A holding OÜ with no substance in Estonia is exactly the case the anti-abuse rules target.

Confirm with a local adviser: whether an OÜ can make the declaration of 3 § 5 mom when it can later deduct the Finnish tax in Estonia, and what the Finnish payer needs from the OÜ before the payment.

## Who taxes the gain when I sell my company shares?

Finland alone, while you live there. The treaty gives a gain on shares that are not land-rich only to the seller's state of residence (Art. 13(4) of the treaty). Estonia taxes a non-resident's share gain only for a holding of at least 10 percent in a company whose assets, at the sale or at any time in the two years before, were more than 50 percent Estonian real estate ([TuMS § 29 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004)). For such a land-rich OÜ, the treaty also lets Estonia tax (Art. 13(1)), and Finland credits the Estonian tax (Art. 23(1)(a); [menetelmälaki 2 § and 4 §](https://www.finlex.fi/fi/lainsaadanto/1995/1552)).

In Finland, the gain is capital income ([TVL 45 § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), taxed at 30 percent, and at 34 percent on capital income above 30,000 euros ([TVL 124 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)).

A payment from the OÜ itself on a buy-back, a capital reduction or a liquidation is different. Estonia taxes the part above your acquisition cost, except the part already taxed, normally by the OÜ's own tax on the part above the contributions to its equity ([TuMS § 29 lg 5 with § 15 lg 2 and 3, § 50 lg 2](https://www.riigiteataja.ee/akt/129042026004)). The treaty may treat part of it as a dividend (Art. 10(4)). A Finnish citizen who has just moved to Estonia can still be taxed in Finland on a sale (see [the three-year rule](#how-long-does-finland-keep-taxing-me-after-i-move-to-estonia)).

Confirm with a local adviser: how the Finnish acquisition cost is computed (actual cost or the deemed cost of [TVL 46 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), and the treatment of a sale back to the OÜ or a liquidation before you sign.

## How are rent and real estate gains taxed?

The state where the property is may tax the rent and the gain on a sale (Art. 6(1), 6(3) and 13(1) of the treaty), and the gain on shares of a company whose assets consist mainly of that property (Art. 13(1)). It may also tax the use of a flat held through shares of a housing company (Art. 6(4)). The residence state taxes too, and relieves double tax by credit (Art. 23(1)(a) and 23(2)(a)). The treaty has no look-back period for land-rich shares: the 365-day test of the MLI is agreed by both states but, as far as the published sources show, not yet in effect for this treaty.

A Finnish resident with property in Estonia: Estonia taxes a non-resident's rent from registered property, the gain on Estonian real estate and on land-rich shares of 10 percent or more, at 22 percent ([TuMS § 29 lg 4 p 1 and 5, lg 6 p 2, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Finland taxes the same income and credits the Estonian tax. You report foreign rent in MyTax or on form 16B ([Vero](https://www.vero.fi/en/individuals/property/rental_income/rental-income-from-property-abroad/)).

An Estonian resident with property in Finland: Finland taxes rent from Finnish property at the capital income rate ([Vero](https://www.vero.fi/en/individuals/property/rental_income/rental-income-from-property-abroad/)), and gains on Finnish real estate and on shares of companies whose assets were more than 50 percent Finnish real estate on the sale date or at any time in the 365 days before ([TVL 10 § 10 and 10 a kohta](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Estonia credits the Finnish tax (Art. 23(2)(a)).

Confirm with a local adviser: Finnish transfer tax and Estonian notary fees, which are outside the treaty, and whether Estonia treats a Finnish housing-company flat as real estate or as shares.

## Can the Finnish CFC rules tax the profit my company keeps?

Yes, they can. The Finnish CFC act (väliyhteisölaki) taxes a Finnish resident who, alone or with related persons, holds at least 25 percent of the votes, the capital or the profits of a foreign company whose actual tax level is lower than 3/5 of the Finnish corporate tax ([VYL 2 § 1 and 4 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). With the Finnish rate of 20 percent ([TVL 124 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), the threshold is 12 percent. Vero compares the tax actually paid with the Finnish tax on the same profit, year by year, and tests control at the end of the company's financial year ([Vero](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48479/valiyhteisotulon-verotus-suomessa5/), chapters 3.2 and 3.3). An OÜ that keeps its profit pays no Estonian tax that year ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)), so it meets the low-tax test.

An OÜ escapes only if it has really established itself in Estonia and actually carries on business there ([VYL 3 § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). That needs all three: premises, equipment and funds in Estonia; enough staff there to run the business independently; and staff who take the day-to-day decisions ([VYL 3 § 3 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). Vero looks at objective evidence such as rent, payroll and contracts (chapter 4.2). An OÜ run by its owner from Finland, with no premises or staff in Estonia, does not meet this test.

If the act applies, your share of the OÜ's profit, computed under Finnish rules, is your taxable income ([VYL 4 § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). It keeps its income type, capital or earned income ([VYL 4 § 4 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)), and is taxed in the year the OÜ's financial year ends ([VYL 4 § 5 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). You report it on [form 74](https://www.vero.fi/en/About-us/contact-us/forms/descriptions/74_calculation_of_cfc_income_3097/) with your return ([VYL 7 §](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). Holdings of family members count towards the 25 percent.

The treaty has no CFC article. Art. 10(6) bars Finland from taxing the company's undistributed profits, but the CFC act taxes the Finnish shareholder, not the OÜ, so on its wording Art. 10(6) does not stop it.

Confirm with a local adviser: how a distribution in the same year, which triggers Estonian tax, enters the 3/5 test. Map the OÜ's activity against the three conditions before you rely on the exception. The Estonian view of CFC rules is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

## Is a later dividend taxed again after a CFC charge?

Partly no. A later dividend is taxable in Finland only to the extent it exceeds the CFC income taxed in the same year or the five previous years ([VYL 4 § 2 mom](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). Vero applies this oldest year first, and the excess is split under the ordinary dividend rules ([Vero](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48479/valiyhteisotulon-verotus-suomessa5/), chapter 5). A dividend paid more than five years after the CFC charge is not sheltered.

Taxes the OÜ paid on the same income are credited against the Finnish tax on the CFC income, up to that tax, with a five-year carry-forward of any excess ([VYL 6 §](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). The Estonian 22/78 is paid only when the OÜ distributes, often years after the CFC charge.

The other direction gives nothing: Estonia does not credit your Finnish CFC tax against the OÜ's distribution tax, because only foreign tax paid or withheld on the company's own income counts ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser, or ask Vero for an advance ruling: whether and when the Estonian 22/78 on a later distribution is credited under VYL 6 §. Keep the TSD and payment records of each distribution as proof of the Estonian tax.

## Does Finland charge exit tax if I move to Estonia?

Not as a general rule. [Vero's guidance on capital gains in cross-border situations](https://www.vero.fi/en/detailed-guidance/guidance/341268/capital-gains-and-losses-from-the-sale-of-assets-in-cross-border-situations--natural-persons/) describes no general Finnish exit tax on an individual's shares. The one charge it describes is the claw-back of a gain deferred in a share-for-share exchange ([EVL 52 f §](https://www.finlex.fi/fi/lainsaadanto/1968/360); Vero, section 6.2): the gain becomes taxable if, after moving to another EEA state, you sell the shares received within five years of the end of the year of the exchange, or move outside the EEA in that period. Estonia taxes a gain only when you sell or exchange the asset ([TuMS § 15 lg 1](https://www.riigiteataja.ee/akt/129042026004)), so it has no exit tax on individuals.

After the move, the treaty gives a later sale of your OÜ shares to Estonia as your new state of residence (Art. 13(4) of the treaty). Estonia taxes the gain in the year of sale, from your historic acquisition cost ([TuMS § 15 lg 1, § 37 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Once you are no longer generally liable in Finland, Finland does not tax that gain ([TVL 10 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). But a Finnish citizen can stay liable in Finland for three more years (next section).

Confirm with a local adviser: whether any other departure charge applies to your facts, and the claw-back if you received shares in a tax-free exchange in the last five years.

## How long does Finland keep taxing me after I move to Estonia?

If you are a Finnish citizen, Finland treats you as resident until three years have passed from the end of the year you left, unless you show that you had no essential ties to Finland in the tax year ([TVL 11 § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Vero sees essential ties in a home, a spouse, real property other than a summer cottage, Finnish residence-based social security, or business or work in Finland. A summer cottage and holidays alone are not an essential tie ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/48999/tax-residency-nonresidency-and-residency-in-accordance-with-a-tax-treaty--natural-persons4/), chapter 3.3 and example 15, a move to Estonia).

The treaty tie-breaker usually makes you an Estonian resident (Art. 4(2) of the treaty). But this treaty lets Finland tax a Finnish national who is resident in Estonia and still resident under Finnish law, with a credit for Estonian tax (Art. 23(1)(c)). Vero applies it even to a share gain that Art. 13(4) alone would give to Estonia ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/341268/capital-gains-and-losses-from-the-sale-of-assets-in-cross-border-situations--natural-persons/), example 6). So dividends and share gains in the year of the move and the three following years can be taxed in Finland. Estonia has the mirror rule for Estonian nationals (Art. 23(2)(b)).

You claim non-residency in the return for the first year concerned, in MyTax or on form 50A, with evidence such as the end of the Finnish home, a certificate from Kela and a residence certificate from Estonia ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/48999/tax-residency-nonresidency-and-residency-in-accordance-with-a-tax-treaty--natural-persons4/), chapter 6.1). After the three years, Finland can keep you resident only on exceptionally strong ties.

Cut the essential ties at the move, and time OÜ dividends and share sales after Finnish residence ends. A move abroad before the OÜ's year end can also take that year's CFC income outside Finland (KHO 2021:115, summarised in [Vero's CFC guidance](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48479/valiyhteisotulon-verotus-suomessa5/)), but a move within the three-year rule may not.

## What changes when I move to Finland with an existing company?

From the day you have a home in Finland, or stay there more than six months, you are taxed on worldwide income ([TVL 9 § 1 mom 1 kohta, 11 § 1 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), with a split year in the year of arrival ([TVL 9 § 4 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Your shares keep their original cost: a later gain is computed from the acquisition cost ([TVL 46 §](https://www.finlex.fi/fi/lainsaadanto/1992/1535)), and Vero's own example of a person who moved to Finland computes the gain from the original purchase price ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/341268/capital-gains-and-losses-from-the-sale-of-assets-in-cross-border-situations--natural-persons/), example 4). Under the treaty, that gain then belongs to Finland (Art. 13(4) of the treaty), including the growth in value from before the move. Leaving Estonia triggers no Estonian exit tax, because Estonia taxes a gain only on a sale or exchange ([TuMS § 15 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

The Finnish CFC act applies from arrival if the OÜ is low-taxed and not genuinely established in Estonia ([VYL 2 § and 3 §](https://www.finlex.fi/fi/lainsaadanto/1994/1217)). If you run the OÜ from your Finnish home, it can become liable in Finland from the moment its effective management arises there ([TVL 9 § 8 mom](https://www.finlex.fi/fi/lainsaadanto/1992/1535)). Decide before you arrive where and by whom the OÜ will be managed.

Confirm with a local adviser: whether the Finnish tax-at-source regime for key employees can apply to work for your own foreign company, and whether a dividend or a restructuring before arrival makes sense.

## Which country taxes my pension?

It depends on the kind of pension:

- A pension under the social security law of a state is taxable only in that state (Art. 18(2)(a) of the treaty). Vero counts TyEL, YEL, MYEL and the national pension in this group ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/48546/taxation-of-pension-income-in-cross-border-circumstances5/), chapter 4.2.1). So an Estonian state pension paid to you in Finland is taxed only in Estonia, and Finland may take it into account for the rate on your other income (Art. 23(1)(d)).
- A private pension for past employment is taxed in your state of residence (Art. 18(1)). After a move, the old state may still tax a pension arising there at up to 15 percent of the gross payment, unless you are a national only of the new state (Art. 18(3)).
- A pension for government service is taxed only in the paying state (Art. 19(2)(a)), unless you are a resident and a national of the other state (Art. 19(2)(b)).

For a Finnish resident, the Estonian Social Insurance Board withholds 22 percent from the Estonian state pension, after deducting each month one twelfth of the 9,312 euro exemption for EEA residents of pension age ([TuMS § 29 lg 9, § 41 p 6, § 42 lg 1^3, § 23^5 lg 1, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Where the treaty caps the Estonian tax at 15 percent, give the payer proof of your residence ([TuMS § 43 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: whether an Estonian second pillar pension is a social security pension or a private one under this treaty. Classify each pension before you move.

## What must I report in Finland about my company?

On the sources we read, these are the Finnish reports:

- CFC income: form 74 with your return ([VYL 7 §](https://www.finlex.fi/fi/lainsaadanto/1994/1217); [Vero](https://www.vero.fi/en/About-us/contact-us/forms/descriptions/74_calculation_of_cfc_income_3097/)).
- Dividends and other foreign capital income: in MyTax, or on form 16B ([Vero](https://www.vero.fi/en/individuals/property/rental_income/rental-income-from-property-abroad/)).
- The OÜ itself, if it is managed from Finland: form Y1 and return 6B within four months of its year end ([Vero](https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/ulkomainen-yritys-suomessa/yleisesti-verovelvollinen-ulkomainen-yhteiso-suomessa/)). With only a permanent establishment: return 6U, with a late-filing fee of 100 euros ([Vero](https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/ulkomainen-yritys-suomessa/ulkomaisen-yrityksen-tuloverotus-suomessa/)).

Income left out of the return costs a tax increase (veronkorotus) ([VML 32 §](https://www.finlex.fi/fi/lainsaadanto/1995/1558)). As a rule it is 2 percent of the income added; 3 to 10 percent if the failure is repeated or shows manifest disregard; 1 percent for foreign income on which Finland relieves double taxation under a treaty; and at least 75 euros for an individual ([VML 32 a §](https://www.finlex.fi/fi/lainsaadanto/1995/1558)).

Finland learns about you through the treaty's exchange of information (Art. 26(1) of the treaty) and automatic exchange: it "receives such information from other countries on Finnish residents' assets abroad" ([Vero](https://www.vero.fi/en/businesses-and-corporations/business-operations/financial-sector/fatca-crs-and-dac2/general-information/)). If your OÜ is a passive company for these rules, its bank reports you as its controlling person.

Confirm with a local adviser: whether Finland requires any separate report of foreign shareholdings or accounts, and late-payment interest.

## How do I prove residence to get the treaty rates?

Your OÜ compiles a "certificate of residence and tax liability" in e-MTA and selects Finland as the treaty country, so that the certificate "provides grounds for avoiding double taxation" ([EMTA](https://www.emta.ee/en/business-client/registration-business/inquiries-and-certificates/applying-certificates)). EMTA issues it for a past date, period or year, never for the future. For your own Estonian income, Estonia applies treaty relief only on a residence certificate confirmed by the Finnish tax office ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). As an individual you ask Vero for it ([Vero](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/tax-treaties/taxation-abroad-contrary-to-tax-treaty/)); a company requests a certificate of fiscal residence in MyTax ([Vero](https://www.vero.fi/en/businesses-and-corporations/business-operations/international-operations/income-taxation-of-finnish-companies-in-other-countries/certificate-of-fiscal-residence/)).

A Finnish payer may apply the treaty rate at payment if the OÜ gives it, before the payment, a tax-at-source card or a declaration of its residence with its name, identifier and address. Otherwise the OÜ claims a refund from Vero within three years of the end of the year of withholding ([Vero](https://www.vero.fi/en/detailed-guidance/guidance/49133/payments-of-dividends-interest-and-royalties-to-nonresidents3/), chapters 1.2 and 8).

An Estonian certificate does not cure a place-of-management problem: an OÜ managed from Finland may not get treaty residence that Finland accepts. Ask the Finnish payer which form it wants before the first payment.

## Can Finland deny my company treaty benefits as abusive?

Yes, on three grounds:

- Since the MLI applies, the treaty has a principal purpose test: no benefit if getting it was one of the principal purposes of the arrangement, unless it fits the object and purpose of the treaty. It applies to withholding taxes from 01.01.2022 and to other taxes from 01.01.2023. The treaty has no limitation-on-benefits clause.
- The treaty limits the dividend, interest and royalty rates to the "beneficial owner" (for example Art. 10(1) of the treaty), which lets Finland challenge a conduit.
- Finland can tax by the true nature of an arrangement, and estimate income where a step was taken evidently to avoid tax ([VML 28 §](https://www.finlex.fi/fi/lainsaadanto/1995/1558)). It treats hidden profit distributions as hidden dividends ([VML 29 §](https://www.finlex.fi/fi/lainsaadanto/1995/1558)).

Estonia has its own substance-over-form rule ([MKS § 84](https://www.riigiteataja.ee/akt/109072026040)). A holding OÜ with one asset, set up so that Finnish dividends or a gain pass through Estonia, is the kind of case these rules target. Write down the business reasons and the substance of the OÜ (management, financing, staff in Estonia) when you set it up.

Confirm with a local adviser: the Finnish case law on VML 28 § and on beneficial ownership, and how Finland applies the anti-abuse clause of the Parent-Subsidiary Directive.

## What can I do if both countries tax the same income?

You can start a mutual agreement procedure. Since the MLI, you present the case to the tax authority of either state, within three years from the first notice of the action that taxes you against the treaty, whatever domestic remedies you use (Art. 25(1) of the treaty, first sentence as replaced by the MLI). An agreement is carried out whatever the domestic time limits (Art. 25(2)).

There is no set form in either country. EMTA lists what a written request must contain: who you and the related persons are, the other country, the facts with copies of assessments or audit reports, the treaty rule misapplied, what has been done so far, any appeals, your proposal, and whether you also filed abroad ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). In Finland, a MAP request and a domestic appeal can run at the same time, and an appeal does not stop the MAP deadline. A MAP result binds only if you accept it and drop the appeals, and MAP alone does not suspend the payment of Finnish tax ([Vero](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/77253/kansainvalisten-veroriitojen-ratkaisumenettely3/), chapters 2 and 3). Vero advises asking the other state for a correction first, because MAP can take years ([Vero](https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/arriving_in_finland/tax-treaties/taxation-abroad-contrary-to-tax-treaty/)).

For tax years from 01.01.2018, you can instead use the EU dispute resolution procedure of [Directive (EU) 2017/1852](https://eur-lex.europa.eu/eli/dir/2017/1852/oj), and you must choose one procedure ([Vero](https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/77253/kansainvalisten-veroriitojen-ratkaisumenettely3/)). The MLI brings no arbitration to this treaty, because Estonia did not opt in.

A dual-resident OÜ is a typical MAP case. File a protective request early: the three years run from the first notice, not from the end of an appeal.

Confirm with a local adviser: the Finnish appeal deadlines and the suspension of payment in an appeal.

## Does the MLI change this treaty?

Yes. The MLI applies to this treaty for taxes withheld at source from 01.01.2022 and for other taxes for periods from 01.01.2023. The Ministry of Finance publishes a [synthesised text](https://www.fin.ee/sites/default/files/documents/2021-12/Estonia-%20Finland%20DTC%20MLI%20synthesised%20text%20%28eng%29.docx) prepared with Finland ([fin.ee](https://www.fin.ee/en/multilateral-convention-modify-tax-treaties-mli)). It:

- adds a new preamble against tax avoidance and treaty shopping;
- adds the principal purpose test;
- replaces the first sentence of Art. 25(1), so a case can go to the tax authority of either state; the three-year limit stays.

It does not change residence (Art. 4), permanent establishment (Art. 5), the relief article (Art. 23) or corresponding adjustments (Art. 9(2)). It adds no general saving clause and no arbitration. The 365-day test for land-rich shares is agreed by both states, but as far as the published sources show it is not yet in effect for this treaty. The fin.ee table gives 01.01.2022 for the whole treaty.

Confirm with a local adviser: the date from which the new MAP rule applies, and whether the land-rich test has come into effect before a planned sale.

General information, not advice for your situation. The law as in force on 01.10.2026.

---

Source: /en/tax-treaties/france

# France - Estonia tax treaty

> Your Estonian OÜ while you live in France. How the France - Estonia double tax treaty, French law and Estonian law apply to a French resident who owns an Estonian OÜ: residence, place of management, permanent establishment, board fees, dividends, the French CFC rule, article 155 A, exit tax and more.

Law as of 01.10.2026. General information, not advice for your situation.

You live in France and own an Estonian OÜ, or plan to found one. This page shows how the Estonia - France tax treaty splits the right to tax between the two countries, and what French and Estonian law add. The treaty has no authentic English text, so this page paraphrases it: only the French and Estonian texts in the facts box bind. French law changes often and depends on your facts, so confirm each French point with a French tax adviser before you act.

## Treaty facts

|                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| ------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| Treaty              | Convention between the Government of the Republic of Estonia and the Government of the French Republic for the avoidance of double taxation and the prevention of tax evasion and fraud with respect to taxes on income and on capital, with a Protocol ([Riigi Teataja](https://www.riigiteataja.ee/akt/78860), [French text](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/estonie/estonie_convention-avec-l-estonie_fd_1428.pdf)). The English name is an unofficial translation                                                                                                                                  |
| Signed              | 28.10.1997 in Paris, with a Protocol of the same date                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| In force            | 01.05.2001                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Effective from      | 01.01.1996, retroactively: taxes withheld at source on income received from that date, other taxes on income for tax years beginning on or after it                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| Protocols           | Protocol of 28.10.1997 (part of the treaty). Its points 9 (interest) and 10 (royalties) are most-favoured-nation clauses: point 9 was triggered from 21.05.2006 and again from 11.12.2015, point 10 from 11.12.2015 ([Ministry of Finance](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance); French [consolidated version](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/estonie/estonie_version_consolidee_npf.pdf), not authentic). No amending protocol                                                                                  |
| MLI                 | A Covered Tax Agreement for both states (Estonia's agreement 16, France's agreement 30), but **not in effect**. The MLI is in force for France from 01.01.2019 and for Estonia from 01.05.2021, and Estonia has not yet sent the notification under MLI Art. 35(7)(b) for France ([OECD status list](https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf), 15.09.2026). Once in effect, it would apply MLI Art. 6(1) (preamble), 7(1) (principal purpose test), 9(4) (replacing Art. 13(1)(b)) and 16 (replacing the first sentence of Art. 25(1)). No synthesised text exists |
| Authentic languages | French and Estonian, equally authentic. Neither prevails, and there is no authentic English text. Article numbers on this page follow the French text: in Art. 23, paragraph 1 is the French method and paragraph 2 the Estonian method                                                                                                                                                                                                                                                                                                                                                                                                    |

## In short

- e-Residency and an Estonian OÜ do not make you resident in Estonia. If you live in France, France taxes your worldwide income.
- If you run the OÜ from France, France can tax it through a permanent establishment, and possibly as a French resident company. The treaty has no fixed tie-breaker for companies.
- Estonia taxes your board member fee, but the two authentic texts of the board fee article differ, so the French credit is not certain. A salary for work you do in France is taxed only in France.
- Estonia withholds no tax from your dividend. France taxes it at 12.8 percent plus 18.6 percent social contributions in 2026, and you cannot credit the Estonian 22/78 company tax.
- France has extra tools against a one-person OÜ: the reattribution of fees under article 155 A, the CFC rule of article 123 bis and the 80 percent penalty for an undeclared activity.
- If you leave France, French exit tax can apply to your OÜ shares, deferred for a move to Estonia.

## Does e-Residency or an Estonian company make me tax resident in Estonia?

No. You are resident in Estonia only if you have your place of residence there or stay there at least 183 days in 12 consecutive months ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). e-Residency and company ownership count for neither ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The Estonian side is explained in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

France treats you as domiciled in France if you meet any one of three tests: your home or main place of stay is in France, you work in France and that work is not merely accessory, or the centre of your economic interests is in France ([CGI art. 4 B, 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051202565)). A French tax domicile means French tax on your worldwide income ([CGI art. 4 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302200)). The tests are alternatives, so an owner who has moved to Estonia but still runs the OÜ's main business from France can stay domiciled in France.

If both countries treat you as resident, the treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality, and finally agreement between the two tax authorities (Art. 4(2) of the treaty). The treaty has no rule for splitting the year of a move. The MLI does not change this article.

Confirm with a local adviser: how France fixes the date of departure in the year you move, which French return you file for that year, and whether your OÜ shares and their income keep the centre of your economic interests in France.

## Can France treat my Estonian company as a French company?

Possibly. Estonia always treats the OÜ as resident, because it was founded under Estonian law ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)). The treaty also lets France claim it as resident if French law taxes it because its place of management (siège de direction) is in France (Art. 4(1)(a) of the treaty).

French corporate tax is territorial: it reaches the profits of businesses carried on in France ([CGI art. 209, I](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048847486)). So France has two routes to a one-person OÜ run from a French home: as a resident company, or as a business with a permanent establishment in France (Art. 5(2)(a) and 7(1); see [below](#does-my-work-from-home-in-france-create-a-permanent-establishment)).

If both countries claim the company, there is no automatic tie-breaker. The two tax authorities try to agree, and they weigh the place of effective management, the registered office, the place of incorporation and any other relevant factor. Without an agreement, the company is not resident of either state for the benefits of the treaty (Art. 4(3)). It then cannot rely on the treaty limits on dividends, interest and royalties, or on the protection of Art. 7(1). The MLI does not change Art. 4(3), because both states reserved MLI Art. 4.

EMTA confirms: "income of Estonian companies is also taxed abroad" when they are managed outside Estonia ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Confirm with a local adviser: whether French law makes a foreign company whose real seat or effective management is in France liable to corporate tax because of that seat, or only on the business carried on in France. Ask also for how many past years France can reassess (see [below](#what-if-i-never-registered-the-activity-in-france)).

## What does France look at to decide where my company is managed?

The treaty names the criteria but does not define them. In practice the question is where the key management decisions are really taken, and for a sole board member living in France that is usually France. A place of management in France is also a permanent establishment (Art. 5(2)(a) of the treaty).

Estonian law requires no management in Estonia: the OÜ is resident by incorporation ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)), and its management board manages and represents it ([ÄS § 180 lg 1](https://www.riigiteataja.ee/akt/106072023131)). A registered address, a contact person and an Estonian accountant do not move management to Estonia. The facts that can:

- an Estonian board member who actually decides;
- board meetings held in Estonia, with the owner present;
- staff and contracts run from Estonia;
- real working time of the owner in Estonia.

Paper meetings with every decision taken from France do not. Electronic signatures leave a record of where and when each document was signed. Keep a file that shows where each decision was made, every year. The Estonian evidence list is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser: which facts the French tax administration's commentary (BOFiP) and French case law use for the place of effective management of a foreign company, and whether there is case law on a single-shareholder company managed from the owner's French home.

## Does my work from home in France create a permanent establishment?

Often yes. A permanent establishment is a fixed place of business through which the OÜ carries on its business, and the list of examples includes a place of management (Art. 5(1) and 5(2)(a) of the treaty). A home in France from which you run the OÜ usually meets both. A person who habitually uses in France an authority to conclude contracts in the OÜ's name also creates one (Art. 5(5)). An employee in France who only does the work, without that authority, does not create one under Art. 5(5). The MLI would not widen these rules, because Estonia reserved MLI Art. 12 to 15.

France can then tax the profit the permanent establishment would earn as a separate enterprise at arm's length (Art. 7(1) and (2); Protocol of 28.10.1997, point 4). When you do all the work in France, that can be most of the OÜ's profit. The normal French corporate tax rate is 25 percent ([CGI art. 219, I](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542939)).

On the Estonian side, a dividend paid out of the profit of a permanent establishment in an EEA state bears no Estonian distribution tax ([TuMS § 50 lg 1^1 p 2](https://www.riigiteataja.ee/akt/129042026004)). This domestic rule is more favourable than the treaty credit, and the treaty lets it prevail (Art. 23(2)(a)). EMTA confirms that a permanent establishment abroad is taxed under the applicable treaty ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Confirm with a local adviser: how the permanent establishment registers and files in France, whether the reduced 15 percent rate of CGI art. 219 can apply to it, whether France charges a branch profits tax given Art. 10(7) of the treaty, and how France reads the 2025 OECD guidance on home offices.

## How is my board member fee taxed?

Estonia taxes the fee: the OÜ withholds 22 percent income tax ([TuMS § 29 lg 2, § 41 p 2, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). It also pays 33 percent social tax, unless you hold a valid A1 certificate from France ([SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019); [EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). As a resident of an EEA state, you can claim the Estonian basic exemption at source ([TuMS § 42 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

The treaty allows Estonia to tax directors' fees (Art. 16 of the treaty), but the two authentic texts differ. The Estonian text names fees received as a member of the management board, which is the board of an OÜ. The French text names fees received as a member of the board of directors or the supervisory board, which an OÜ does not have.

France taxes the fee as part of your worldwide income ([CGI art. 4 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302200)). For income under Art. 16, France gives a credit equal to the Estonian tax you paid, capped at the French tax on that fee (Art. 23(1)(a)(ii)). If France reads Art. 16 as not covering an OÜ board member, the fee falls under another article: work done in France would then be taxable only in France, and the 22 percent withheld in Estonia would not be creditable. The tool to settle such a conflict is the mutual agreement procedure (Art. 25(3); see [below](#what-can-i-do-if-both-countries-tax-the-same-income)).

Confirm with a local adviser: whether the French administration accepts that Art. 16 covers an OÜ management board member, in which French income category you declare the fee, and on which form you claim the credit. More on the Estonian side: [founder remuneration](/en/guides/founder-remuneration).

## Where is a salary for work I do in France taxed?

Only in France. A salary for work done in France by a French resident is taxable only in France (Art. 15(1) of the treaty). Estonia taxes a non-resident's salary only for work done in Estonia ([TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004)), and charges no social tax on pay for work done abroad ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)).

Days you work in Estonia are different. The 183-day exception does not protect you, because your employer, the OÜ, is an Estonian resident (Art. 15(2)(b)). Estonia may tax those days, and France gives a credit equal to the French tax on that part (Art. 23(1)(a)(i)). Keep a log of the days you work in Estonia. The Estonian rules for cross-border workers are in our guide on [contractors and cross-border workers](/en/guides/contractors-and-cross-border-workers).

A board member fee follows Art. 16 instead (see the section above). A salary for work in France can also point to a permanent establishment of the OÜ in France.

Confirm with a local adviser: what a foreign employer with no French establishment must do for French payroll (withholding at source, registration).

## Which social security applies to me, and can URSSAF claim contributions?

The tax treaty does not decide this. It covers taxes on income and on capital, and lists no social contribution (Art. 2 of the treaty). The EU coordination rules ([Regulation (EC) No 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj) and [Regulation (EC) No 987/2009](https://eur-lex.europa.eu/eli/reg/2009/987/oj)) apply the law of one state only, and the institution of your state of residence decides which ([CLEISS](https://www.cleiss.fr/independants/etranger_france883.php?from=estonie&nat=france)). If you live in France and do most of the work for the OÜ there, you are normally insured in France, so French contributions can be claimed on that activity.

In Estonia, a salary the OÜ pays you for work done in France bears no social tax at all, with or without an A1 ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)). Only the board fee needs the A1: without it, the OÜ pays 33 percent social tax on the fee ([SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019)), and France may claim its own contributions as well. EMTA accepts a valid A1 of your home country as the proof ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

The Estonian A1 for a temporary activity in France lasts at most 24 months and fits a real posting, not an owner who lives in France and runs the OÜ from there ([CLEISS](https://www.cleiss.fr/independants/etranger_france883.php?from=estonie&nat=france)). You can keep a French micro-entreprise next to the OÜ, but both activities then count for the one-state rule. Keep the two activities separate, with different clients and services.

Confirm with a local adviser or URSSAF: whether your work for the OÜ counts as self-employed (TNS) or salaried activity in France, which body issues your A1, from which date contributions are due, and the micro-entreprise ceilings and rules on combining activities.

## How does France tax a dividend from my company?

France taxes the dividend (Art. 10(1) of the treaty). The default is the flat income tax rate of 12.8 percent ([CGI art. 200 A, 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053546896)), plus social contributions of 18.6 percent in 2026, against 17.2 percent for 2025 ([service-public.gouv.fr](https://www.service-public.gouv.fr/particuliers/vosdroits/F2329)). That is 31.4 percent in total. By an overall option in your return you can choose the progressive scale instead ([CGI art. 200 A, 2](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053546896)). Only with that option is the dividend reduced by 40 percent ([CGI art. 158, 3, 2°](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054373673)).

In the year you receive the dividend, a non-final advance payment of 12.8 percent is due. When the payer is abroad, you pay it yourself, and it is credited against the final tax. A person whose reference tax income of the year before last was below 50,000 euros (single) or 75,000 euros (couple filing jointly) can ask in advance to be exempted ([CGI art. 117 quater](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428175)).

Estonia withholds nothing from a dividend paid to you. The only Estonian tax is the OÜ's 22/78 on the distribution ([TuMS § 41, § 50 lg 1, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). EMTA confirms that "no further income tax withholding will apply" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The treaty would let Estonia tax the dividend at up to 15 percent (Art. 10(2)(b)), but Estonian law does not use that right. See [how the distribution tax works](/en/guides/cit-distribution-tax), [how to pay a dividend](/en/guides/dividends-mechanics) and the [dividend tax calculator](/en/tools/dividend-tax-calculator).

Confirm with a local adviser: on which forms and by which dates you declare the foreign dividend and the advance payment, and the deadline of the exemption request.

## Can I credit the Estonian 22/78 company tax against my French tax?

In general, no. For a dividend, France credits the Estonian tax paid under the dividend article (Art. 23(1)(a)(ii) of the treaty), and only the Estonian tax actually and finally borne by the French resident who is taxed on the dividend (Art. 23(1)(c)(ii)). The 22/78 is the OÜ's own tax ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)), and the dividend article leaves the taxation of the company unaffected (Art. 10(2)). EMTA says the same: the company tax is usually not creditable abroad because "the Estonian income tax was paid by a different person" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

The treaty rates of 5 and 15 percent cap Estonian tax on the shareholder. Estonia charges none, so the rates give you nothing to credit. The 5 percent rate is only for a company shareholder in any case (Art. 10(2)(a)).

Your total cost is the 22/78 in Estonia plus the French tax on the net dividend. With the progressive scale option, the 40 percent allowance partly makes up for the company tax ([CGI art. 158, 3, 2°](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054373673)). Under the default 12.8 percent rate it does not apply.

Confirm with a local adviser whether French law or the BOFiP commentary on this treaty gives an individual any relief for the Estonian distribution tax.

## What if my company lends me money or pays my private costs?

In Estonia, the OÜ pays 22/78 on a loan to a shareholder that is in substance a hidden distribution ([TuMS § 50^2](https://www.riigiteataja.ee/akt/129042026004)), on a private expense paid for you ([TuMS § 51](https://www.riigiteataja.ee/akt/129042026004)), and on a fringe benefit given to you as board member ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)), plus 33 percent social tax on the fringe benefit ([SMS § 2 lg 1 p 7](https://www.riigiteataja.ee/akt/121052026019)).

The treaty classifies each item by its nature:

- What Estonia taxes as a distribution is a dividend for the treaty (Art. 10(5) of the treaty), so France may tax it (Art. 10(1)).
- A benefit for your work is pay: board fees under Art. 16, salary under Art. 15. A dividend does not include income under Art. 16 (Art. 10(5)).
- Anything else is other income, taxable only in France (Art. 21(1)(a)).
- If the loan is genuine, interest you pay the OÜ falls under Art. 11, and a non-market rate can be corrected (Art. 9 and 11(7)).

For a French company, French law treats sums made available to its shareholders as advances or loans as distributed income ([CGI art. 111 a](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043662702)), and such sums do not get the 40 percent allowance ([CGI art. 158, 3, 3° d](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054373673)). A loan from the OÜ to you needs a written agreement, a market interest rate and real repayment ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: whether France applies art. 111 a, or a similar rule, to a loan from a foreign company to a French-resident shareholder, and how France taxes a private expense or a benefit paid by the OÜ.

## How is interest between France and my company taxed?

The lender's state of residence taxes the interest (Art. 11(1) of the treaty). The source state may tax up to 10 percent of the gross amount (Art. 11(2)). Some interest is taxable only in the residence state, for example trade credit between unrelated enterprises (Art. 11(3)). Under the most-favoured-nation clause, interest on a loan of any kind granted by a credit institution is also taxable only in the residence state (Protocol, point 9; see [below](#what-did-the-most-favoured-nation-clause-change-in-2015)).

In practice neither state withholds on ordinary loan interest. Estonia taxes a non-resident's interest only from certain real estate funds ([TuMS § 29 lg 7](https://www.riigiteataja.ee/akt/129042026004)). France's 75 percent levy reaches only interest paid in a non-cooperative state or territory ([CGI art. 125 A, III](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526745)).

If you lend to the OÜ, the interest is your French income, taxed at the flat 12.8 percent or on the scale, plus social contributions ([CGI art. 200 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053546896)). If the OÜ lends to a French company of the group, the interest is part of its profit, taxed in Estonia only on distribution.

The safe rate is an arm's-length rate. The treaty limits apply only to an arm's-length amount (Art. 11(7)), and Estonia taxes excess interest paid to a related person at 22/78 ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)). The treaty keeps France's thin capitalisation rules (Protocol, point 13).

Confirm with a local adviser: whether the French advance levy applies to interest you receive from the OÜ, the current French limit on interest deducted by a French company to a related lender, whether the French anti-hybrid rules apply when the OÜ pays no tax until it distributes, and the current list of non-cooperative states.

## Does France withhold tax on royalties or service fees paid to my company?

French law withholds tax at the corporate tax rate, 25 percent, on several payments to a non-resident with no French establishment: fees for professional activities in France, payments for intellectual property and payments for services provided or used in France ([CGI art. 182 B](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045765660), [CGI art. 219](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542939)). The treaty overrides this for an Estonian resident:

- **Service fees** are business profits. France may tax them only through a permanent establishment of the OÜ in France (Art. 7(1) of the treaty).
- **Royalties** may be taxed at source at up to 5 percent (equipment) or 10 percent (other) under the treaty text (Art. 12(2)). Since 11.12.2015, the most-favoured-nation clause makes them taxable only in the state of residence of the beneficial owner, and equipment rental is no longer a royalty (Protocol, point 10; [Ministry of Finance](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance); [French consolidated version](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/estonie/estonie_version_consolidee_npf.pdf)).

For the treaty benefits on royalties, the OÜ presents a certificate of residence form certified by the Estonian tax authority (Protocol, point 14(b)).

If your OÜ pays royalties to France, it withholds 10 percent under Estonian law ([TuMS § 29 lg 6 p 4, § 41 p 8, § 43 lg 1 p 2](https://www.riigiteataja.ee/akt/129042026004)). With the French recipient's residence certificate filed with the TSD, the rate is nil from 11.12.2015 ([TuMS § 43 lg 2](https://www.riigiteataja.ee/akt/129042026004)). Estonia taxes service fees only for services provided in Estonia ([TuMS § 29 lg 3](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: which French form stops the art. 182 B withholding on fees for an Estonian company, or obtains a refund, and whether the French payer applies the residence-only royalty rule without further formality.

## What if my company owns a French company?

French law withholds 25 percent on dividends paid to a foreign company ([CGI art. 119 bis, 2](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051218411), [CGI art. 187, 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051218440)). The relief:

- 0 percent under the French rule for EU parent companies, with a direct holding of at least 10 percent kept for two years or a commitment to keep it, and other conditions ([CGI art. 119 ter](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031815505)). It does not apply to an arrangement that is not genuine and has a tax advantage as a main purpose (art. 119 ter, 3);
- else 5 percent under the treaty, if the OÜ holds directly or indirectly at least 10 percent of the French company's capital (Art. 10(2)(a)(ii) of the treaty);
- else 15 percent (Art. 10(2)(b)).

In Estonia, with at least 10 percent at receipt, the OÜ can pass the French dividend on without Estonian income tax ([TuMS § 50 lg 1^1 p 1](https://www.riigiteataja.ee/akt/129042026004)), if the French company could not deduct the dividend ([TuMS § 50 lg 1^3](https://www.riigiteataja.ee/akt/129042026004)). Below 10 percent, the OÜ pays 22/78 when it distributes and deducts the French tax withheld, up to the amount the treaty allows ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)). If you live in France, you then pay French tax on the dividend you receive.

Keep the evidence of the holding percentage on the payment date and of the French tax paid. EMTA can ask for it years later.

Confirm with a local adviser: the version of CGI art. 119 ter in force from 01.01.2027, which was not read, and which form the French company needs to apply the exemption or the 5 percent rate at source.

## Can my Estonian holding own French property through a French SAS?

Yes, but France taxes the property at every level. The SAS pays French corporation tax on the rent and on a sale of the property (Art. 6 and 13(1)(a) of the treaty give France that right). Its dividends to the Estonian holding bear the French withholding, reduced to 5 percent by the treaty for a holding of at least 10 percent (Art. 10(2)(a)(ii)), or exempt under [CGI art. 119 ter](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031815505) unless its anti-abuse clause applies. A holding with a single French asset is the usual target of that clause.

A sale of the SAS shares may be taxed in France if its assets consist principally of French property, because French law treats that gain like a property gain (Art. 13(1)(b); [CGI art. 244 bis A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048806274)), at the corporate rate for a company seller. The transfer also bears a 5 percent registration duty ([CGI art. 726](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048845731)). The treaty keeps France's thin capitalisation rules for the holding's loan to the SAS (Protocol, point 13), and the interest may be taxed in France at up to 10 percent (Art. 11(2)).

In Estonia, the holding can pass a dividend from the SAS on without the 22/78 if it held at least 10 percent ([TuMS § 50 lg 1^1 p 1](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser:

- whether an Estonian OÜ counts as subject to corporation tax without exemption for art. 119 ter;
- whether the SAS and the holding owe the annual 3 percent tax on French property held by entities (CGI art. 990 D), or meet an exemption, and whether you owe the real estate wealth tax (IFI) on the property held through them. The treaty lets France tax capital in French real estate and in shares of a company whose assets consist principally of it (Art. 22(1)(a) and (b)); ask whether France treats IFI as a tax covered by the treaty in place of the former wealth tax (Art. 2(3)(a)(iv) and 2(4));
- what changes in art. 119 ter from 2027;
- who bears the 5 percent duty in the sale contract.

## Who taxes the gain when I sell my company shares?

France alone, while you live there. The treaty gives a gain on ordinary shares only to the seller's state of residence (Art. 13(4) of the treaty). Estonia taxes a non-resident's share gain only if the company's assets were more than 50 percent Estonian real estate at the sale or at any time in the two years before, and the seller held at least 10 percent ([TuMS § 29 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004)). EMTA confirms that other share gains are "taxed according to the tax treaty only in the resident country and are exempt in Estonia" ([EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/gains-transfer-property)). In that land-rich case the treaty lets Estonia tax too (Art. 13(1)(b)), and France gives a credit capped at the French tax on the gain (Art. 23(1)(a)(ii)).

In France, a gain on securities is taxed by default at the flat 12.8 percent, with an option for the progressive scale ([CGI art. 200 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053546896)), plus 18.6 percent social contributions in 2026, of which 10.6 percent is CSG ([CSS art. L136-8](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054336623); [service-public.gouv.fr](https://www.service-public.gouv.fr/particuliers/vosdroits/F2329)).

A payment from the OÜ itself on a capital reduction, a buy-back or a liquidation is different. Estonia taxes a non-resident on the part above the acquisition cost, except the part already taxed at company level ([TuMS § 29 lg 5 with § 15 lg 2 and 3](https://www.riigiteataja.ee/akt/129042026004)). The OÜ itself pays tax on the part above the contributions to its equity ([TuMS § 50 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: the total French rate on the gain, and any holding-period allowance on shares bought before 2018 under the scale option. If you left France recently, a French exit tax on the same shares may still be deferred (see [below](#does-france-charge-exit-tax-if-i-move-to-estonia-and-how-does-the-deferral-end)).

## How are rent and real estate gains taxed?

The state where the property is may tax the rent (Art. 6(1) of the treaty) and the gain on a sale (Art. 13(1)(a); Protocol, point 3). It may also tax a gain on shares of a company whose assets consist principally of its real estate, if its own law treats that gain like a property gain (Art. 13(1)(b)). Under the 1997 text this test has no 365-day look-back, because the MLI is not in effect for this treaty.

For a French resident with an apartment in Estonia, Estonia taxes the rent and the gain of a non-resident ([TuMS § 29 lg 4 p 1, lg 6](https://www.riigiteataja.ee/akt/129042026004)). France includes the income in your return. For the rent, it gives a credit equal to the French tax on that rent, provided Estonia taxes it (Art. 23(1)(a)(i)), so in effect France does not tax it but counts it for your rate. For the gain, it gives a credit for the Estonian tax, capped at the French tax on the gain (Art. 23(1)(a)(ii)). For a French resident, rent and real estate gains bear 17.2 percent social contributions in 2026, not 18.6 percent ([service-public.gouv.fr](https://www.service-public.gouv.fr/particuliers/vosdroits/F2329)).

For an Estonian resident with property in France, France taxes a non-resident's property gain at 19 percent for an individual and at the corporate rate for a company, paid through a representative accredited in France ([CGI art. 244 bis A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048806274)). The same article applies to shares of a French property-rich company, and their sale bears a 5 percent duty ([CGI art. 726](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048845731)). Estonia credits the French tax (Art. 23(2)(a)).

Confirm with a local adviser: the social contributions on a French property gain of a person covered by Estonian social security, and whether the main home exemption applies to a sale just after a move abroad. The dates of departure and of the deed decide it.

## Can the French CFC rule tax the profit my company keeps?

It can. A French-resident individual who holds at least 10 percent of a foreign entity in a privileged tax regime is taxed each year on its profit as deemed investment income, if its assets consist principally of securities, receivables, deposits or current accounts ([CGI art. 123 bis, 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044981506)). A regime is privileged when its tax is 40 percent or more below the French tax that would be due ([CGI art. 238 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526846)). An OÜ that keeps its profit pays no Estonian tax that year. A holding or investment OÜ usually meets the asset test, and a trading OÜ that piles up cash may meet it too.

For an entity in an EU state such as Estonia, the rule does not apply unless the arrangement is an artificial scheme to get around French tax law ([CGI art. 123 bis, 4 bis](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044981506)). Real substance in Estonia (office, staff, contracts, decisions) is the evidence. If a French company subject to corporation tax holds the OÜ, the rule is [CGI art. 209 B](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029355796) instead.

The treaty does not stop this. Art. 10(7) of the treaty protects the company's undistributed profit only against the state where the profit arises, not against France taxing its own resident shareholder.

When the OÜ later pays out profit France already taxed, the treaty gives no credit for the Estonian 22/78, because that is the company's tax (Art. 23(1)(c)(ii)). At most, the two authorities can consult on double taxation the treaty does not cover (Art. 25(3)). If art. 123 bis applies and you did not declare the income, France can reassess until the end of the tenth year ([LPF art. L169](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054358875)).

Confirm with a local adviser: how the 40 percent test counts the deferred Estonian distribution tax, how French law prevents a second French charge on the later dividend, the current conditions of art. 209 B, and whether French law gives any relief for the OÜ's tax. Keep a yearly breakdown of the OÜ's assets. The Estonian view of CFC rules is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

## Can France tax the fees of my company as my own income under article 155 A?

Yes. France taxes in the hands of a French-resident service provider the sums a foreign entity receives for his services, if he controls the entity, or cannot show that it mainly carries on another industrial or commercial activity, or if it is in a privileged tax regime ([CGI art. 155 A, I](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048806359)). A one-person OÜ that only invoices its owner's work in France meets the first condition. The OÜ is jointly liable for the tax (art. 155 A, III), and when the OÜ later pays the same sums to you, the tax counts as already paid (art. 155 A, IV).

The treaty does not stop this for a French resident. Your income from independent services is taxable only in France unless you have a fixed base in Estonia (Art. 14(1) of the treaty), and employment done in France is taxable in France (Art. 15(1)). The treaty protects the OÜ's profits only when it has no permanent establishment in France (Art. 7(1)). It does not settle a conflict where Estonia taxes the OÜ and France taxes you on the same income. The remedy is the mutual agreement procedure (Art. 25(3)).

The same facts carry the other French risks on this page: management of the OÜ from France, a permanent establishment and an undeclared activity.

Confirm with a local adviser: whether art. 155 A applies when the OÜ has staff or clients outside France, and how French courts read control and "de manière prépondérante".

## What if I never registered the activity in France?

Then France can treat it as a hidden activity (activité occulte), once it shows that the OÜ or you carried on an activity taxable in France: for example a place of management in France (Art. 4(1)(a) and 4(3) of the treaty) or a permanent establishment there (Art. 5 and 7). An activity is hidden when the required returns were not filed on time and the activity was not made known to the French business registration body. The reassessment period then runs to the end of the tenth year instead of the third, also for the person who received distributions from it ([LPF art. L169](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054358875)). The penalty is 80 percent ([CGI art. 1728, 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053546784)).

If the OÜ is resident only in Estonia and has no permanent establishment in France, France has no right to tax its profits (Art. 7(1)), and there is no French return to miss. On the text of L169 alone, Estonian registration and filings are not a notice to the French registration body.

Confirm with a local adviser: whether French courts accept good-faith registration and filing in Estonia as a defence, how a voluntary disclosure changes the penalty, and whether to register a possible French permanent establishment before an audit.

## Does France charge exit tax if I move to Estonia, and how does the deferral end?

Yes, if you were French tax resident for at least six of the ten years before you leave, and your holdings reach 50 percent of a company's profits or are worth more than 800,000 euros ([CGI art. 167 bis, I 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048806379)). For a move to Estonia, an EU state, payment is deferred automatically (art. 167 bis, IV 1). The tax is cancelled if you still hold the shares two years after the move, or five years if your holdings exceed 2.57 million euros (art. 167 bis, VII 2). A sale or another event inside that period ends the deferral.

You declare the gain in the return for the year after the move, and the deferred tax every year while the deferral runs (art. 167 bis, IX 1 and 2). The statute grants the relief ex officio (art. 167 bis, VII 2). Still, put the end date of the period in your calendar, and keep proof that you held the shares throughout (statutes, share register, registry extract).

After the move, a later sale is taxed only in Estonia (Art. 13(4) of the treaty), unless the company's assets consist principally of French real estate (Art. 13(1)(b)). Estonia has no exit tax for individuals. Whether a French exit tax raises the Estonian cost of the shares is not settled ([TuMS § 38 lg 8](https://www.riigiteataja.ee/akt/129042026004)). See our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser: which forms and lines apply each year in your case, whether you must file to obtain the relief and with what proof, which form claims the relief at the end of the period, and the rules on a return to France. Ask before any sale, gift or buy-back of the shares inside the period.

## What if I contributed French shares to an Estonian holding?

The French share-for-share rollover defers the gain on a contribution of shares to a company you control. If the holding sells the contributed shares within three years of the contribution, the deferral ends unless the holding commits to reinvest at least 70 percent of the proceeds in eligible investments within three years of the sale ([CGI art. 150-0 B ter, I 2°](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000053542872)). That rule applies to sales from 21.02.2026; earlier sales keep the rule of 60 percent within two years. The reporting duties of the contributor and the receiving company are set by decree (art. 150-0 B ter, VI).

For the treaty, the date of the contribution decides:

- **Contribution while you lived in France.** The gain arose while you were French resident, and the treaty does not stop France from taxing it when the deferral ends.
- **Contribution after you became resident in Estonia.** The contribution is a sale by an Estonian resident, so the gain on shares that are not land-rich is taxable only in Estonia (Art. 13(4) of the treaty). Only the latent gain at departure stays under the French exit tax. If France taxes such a gain, use the mutual agreement procedure (Art. 25(1)).

In Estonia, the holding's sale gain is taxed only when the holding distributes ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: which French forms you and the Estonian holding must file each year, which version of the reinvestment test applies to a sale close to 21.02.2026, and, if you contributed after the move, on what legal basis France still asks for rollover reports.

## What changes when I move to France with an existing company?

From the day France becomes your residence under its law ([CGI art. 4 B](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051202565)) and, if Estonia also claims you, under the tie-breaker (Art. 4(2) of the treaty), France taxes your worldwide income. That includes dividends from the OÜ (Art. 10(1)) and a later gain on the shares (Art. 13(4)). Estonia has no exit tax for individuals.

From then on:

- if you run the OÜ from your French home, France may claim its place of management or a permanent establishment (see [above](#can-france-treat-my-estonian-company-as-a-french-company));
- the CFC rule of art. 123 bis and the reattribution of fees under art. 155 A can apply;
- you declare your foreign accounts every year ([CGI art. 1649 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045764822)).

Confirm with a local adviser: what acquisition cost France uses for your OÜ shares on a later sale (historic cost or value on arrival), and whether any French arrival regime fits your case. Neither was found in the law we read. Decide before you arrive who manages the OÜ and from where, and check your social security from the first day of work in France.

## Which country taxes my pension?

A pension for past employment, including the French general state scheme pension and private occupational pensions, is taxed only in the state where you live (Art. 18 of the treaty). A pension paid by a state, a local authority or a public body for government service is taxed only in the paying state (Art. 19(2)(a)), unless you are a resident and a national of the other state without being a national of the paying state (Art. 19(2)(b)). Other pension income is taxed only in the state of residence (Art. 21(1)(a)).

So a French retiree who becomes Estonian resident is taxed in Estonia on French state scheme and supplementary pensions from the date of Estonian residence, while a former French civil servant's pension stays French. The Estonian rules for pensions are in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser and the paying fund: whether your pension is a government-service pension or a pension for past employment, what proof of Estonian residence the fund needs to stop French withholding, how to recover tax withheld after your Estonian residence began, and whether you still file a French return.

## What must I report in France about my company and its accounts?

You declare every account opened, held, used or closed abroad with your income tax return ([CGI art. 1649 A](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045764822)), on form 3916 or 3916 bis ([impots.gouv.fr](https://www.impots.gouv.fr/international-particulier/questions/je-viens-ou-je-reviens-en-france-et-je-ne-conserve-pas-dinterets)). The fine is 1,500 euros per undeclared account, or 10,000 euros for a state with no administrative assistance agreement with France ([CGI art. 1736, IV](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054373979)). Undeclared amounts can be taxed as presumed income with a 40 percent surcharge. When the declaration was missing, France can reassess until the end of the tenth year, unless the total balance of your foreign accounts never exceeded 50,000 euros in the year ([LPF art. L169](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054358875)).

The OÜ shares themselves are not declared as such: their dividends and gains are. If the CFC rule applies, the OÜ's profit is declared every year.

France learns about the OÜ through the treaty's exchange of information (Art. 26 of the treaty), and through the automatic exchange between EU tax authorities and under the common reporting standard, which looks through a passive OÜ to its controlling persons.

Confirm with a local adviser: whether the OÜ's accounts (bank, payment institutions) count as accounts you use under art. 1649 A, and which other French declarations apply to you.

## How do I prove residence to get the treaty rates?

To get the treaty rates on dividends, interest and royalties in France, an Estonian resident presents a certificate of residence form that states the nature and amount of the income and is certified by the Estonian tax authority, unless the two authorities provide otherwise (Protocol of 28.10.1997, point 14(b)). Without the proof, the French payer withholds at the domestic rate ([CGI art. 187, 1](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051218440)) and the OÜ claims a refund.

Your OÜ compiles a certificate of residence in e-MTA and selects the treaty country. EMTA issues it within five working days, in Estonian, Russian or English ([EMTA](https://www.emta.ee/en/business-client/registration-business/inquiries-and-certificates/applying-certificates)). For your own Estonian income, Estonia applies treaty relief only on a residence certificate confirmed by the French tax authority ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). A French company gets its certificate in its professional space on impots.gouv.fr or on form 730-SD ([service-public.gouv.fr](https://entreprendre.service-public.gouv.fr/vosdroits/F33465?lang=en)).

A certificate proves residence, not beneficial ownership. For a holding, expect questions on substance.

Confirm with a local adviser: which French form the French payer needs, certified by EMTA, how far ahead of the payment, and the refund deadline.

## Can France deny my company treaty benefits as abusive?

Yes, even though the treaty has no principal purpose test in force. The reduced rates on dividends, interest and royalties go only to the beneficial owner (Art. 10(2), 11(2) and 12(2) of the treaty), so a holding OÜ that only passes income on risks losing them. France also has domestic anti-abuse rules:

- the exemption for EU parent companies does not apply to an arrangement that is not genuine and has a tax advantage as a main purpose ([CGI art. 119 ter, 3](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031815505)). The treaty rate then still caps the withholding, if the OÜ is the beneficial owner;
- the EU exception of the CFC rule does not cover an artificial arrangement ([CGI art. 123 bis, 4 bis](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044981506)).

Once the MLI takes effect for this treaty, it will add a principal purpose test (MLI Art. 7(1)) and a preamble against treaty shopping (MLI Art. 6(1)). Document the business reasons and the substance of the OÜ before you claim French treaty relief.

Confirm with a local adviser: what changes in art. 119 ter from 2027, and the French case law on single-asset holdings.

## What can I do if both countries tax the same income?

You can start a mutual agreement procedure. You present the case to the tax authority of your state of residence within three years from the first notice of the action that taxes you against the treaty, whatever domestic remedies you use (Art. 25(1) of the treaty). An agreement is carried out whatever the domestic time limits (Art. 25(2)). The authorities can also settle questions of interpretation and consult on double taxation in cases the treaty does not cover (Art. 25(3)). This matters for the Estonian distribution tax and for a company both states claim as resident.

EMTA lists what to send: the identification data of the taxpayer and any related taxpayer, copies of the assessments, the treaty articles concerned, the steps already taken and a proposed solution ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). The treaty has no arbitration. Between the two EU states, [Council Directive (EU) 2017/1852](https://eur-lex.europa.eu/eli/dir/2017/1852/oj) offers an EU dispute procedure as well. Once the MLI takes effect, you could present the case to either state's authority (MLI Art. 16), with the same three-year limit.

Count the three years from the first notice of the assessment, not from a final court decision. VAT is outside the treaty, so no mutual agreement procedure applies to it.

Confirm with a local adviser: how to protect your French appeal deadlines while the procedure runs, and whether the EU procedure fits your case better.

## What did the most-favoured-nation clause change in 2015?

Royalties and bank interest changed. Dividends did not. The Protocol imports automatically any better treatment Estonia later agrees with a state that was an OECD member on 28.10.1997 (Protocol, points 9 and 10). The Estonia - Luxembourg convention, in force from 11.12.2015, triggered it:

- **Royalties** are taxable only in the state of residence of the beneficial owner, and equipment rental is no longer a royalty (Protocol, point 10). The French administration also drops films and recordings for television or radio from the definition.
- **Interest** on a loan of any kind granted by a credit institution is taxable only in the state of residence (Protocol, point 9). An earlier trigger, from 21.05.2006, had done this for bank loans to enterprises. Other interest keeps the 10 percent source limit (Art. 11(2) of the treaty), on the French reading.
- **Dividends** keep the 5 and 15 percent limits (Art. 10(2)). The Protocol has no such clause for dividends.

The two administrations describe the interest change differently. The Estonian Ministry of Finance speaks of exclusive residence taxation of interest ([Ministry of Finance](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance)), and the French consolidated version adds only interest from credit institutions ([impots.gouv.fr](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/estonie/estonie_version_consolidee_npf.pdf)). Neither consolidated text is authentic.

Confirm with a local adviser: which reading France applies to non-bank interest, such as a shareholder or group loan, before you rely on an exemption.

## Does the MLI change this treaty?

Not yet. Both states list the treaty as covered, but the MLI is not in effect for it, because Estonia made its effect depend on a notification under MLI Art. 35(7)(b) that it has not sent for France. No synthesised text exists. This is the status on 15.09.2026 ([OECD status list](https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf)).

On the current positions, once in effect:

- MLI Art. 6(1) would add a preamble against non-taxation and treaty shopping;
- MLI Art. 7(1) would add a principal purpose test;
- MLI Art. 9(4) would replace Art. 13(1)(b) of the treaty: a 365-day test and more than 50 percent of the value from real estate;
- MLI Art. 16 would let you present a mutual agreement case to either state.

The MLI would not change the residence rule for companies (Art. 4(3)) or the permanent establishment rules (Art. 5). After Estonia's notification, the MLI would apply to taxes withheld at source from 1 January of the year after the date 30 days after the notification, and to other taxes for taxable periods beginning six months or more after that date (for Estonian taxes, from 1 January of the following year). Some advisers already apply the MLI land-rich test to this treaty. That is not correct as of 01.10.2026.

Check the OECD status list for an Estonian notification for France before you rely on the 1997 text of Art. 13(1)(b) and 25(1) for a later year.

General information, not advice for your situation. The law as in force on 01.10.2026.

---

Source: /en/tax-treaties/germany

# Germany - Estonia tax treaty

> Your Estonian OÜ while you live in Germany. How the Germany - Estonia double tax treaty, German law and Estonian law apply to a German resident who owns an Estonian OÜ: residence, place of management, permanent establishment, board fees, dividends, CFC rules, exit tax and more.

Law as of 01.10.2026. General information, not advice for your situation.

You live in Germany and own an Estonian OÜ, or plan to found one. This page shows how the Estonia - Germany tax treaty splits the right to tax between the two countries, and what German and Estonian law add. The German law parts cite the federal statutes on gesetze-im-internet.de. German law changes often and depends on your facts, so confirm each German point with a German tax adviser (Steuerberater) before you act.

## Treaty facts

|                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| ------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Treaty              | Agreement between the Republic of Estonia and the Federal Republic of Germany for the Elimination of Double Taxation and the Prevention of Tax Evasion and Avoidance with respect to Taxes on Income and on Capital (title since the 2020 Protocol; signed as "... for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital") ([Riigi Teataja](https://www.riigiteataja.ee/akt/78719), [English text](https://www.riigiteataja.ee/aktilisa/0000/0007/8719/Agreement.pdf)) |
| Signed              | 29.11.1996 in Tallinn, with a Protocol of the same date                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| In force            | 29.12.1998                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| Effective from      | 01.01.1994: withholding taxes on amounts paid after 31.12.1993, other taxes for periods from 01.01.1994                                                                                                                                                                                                                                                                                                                                                                                              |
| Protocols           | Protocol of 29.11.1996 (part of the treaty). Amending Protocol signed 15.12.2020, in force 29.06.2021, effective from 01.01.2022 ([Riigi Teataja](https://www.riigiteataja.ee/akt/211052021003), [English text](https://www.riigiteataja.ee/aktilisa/2110/5202/1003/Protocol_Engl.pdf))                                                                                                                                                                                                              |
| MLI                 | Does not apply. The treaty is not a Covered Tax Agreement. The 2020 Protocol put the main anti-abuse rules into the treaty instead                                                                                                                                                                                                                                                                                                                                                                   |
| Authentic languages | Estonian, German and English, all equally authentic. If the Estonian and German texts differ, the English text prevails                                                                                                                                                                                                                                                                                                                                                                              |

## In short

- e-Residency and an Estonian OÜ do not make you resident in Estonia. If you live in Germany, Germany taxes your worldwide income.
- If you run the OÜ from Germany, Germany can treat it as a German company. The treaty has no simple tie-breaker for companies.
- Estonia taxes your board member fee. A salary for work you do in Germany is taxed only in Germany.
- Estonia withholds no tax from your dividend. Germany taxes it at the flat 25 percent rate, and you cannot credit the Estonian 22/78 company tax.
- The German CFC rules can tax the profit the OÜ keeps, if its income is passive, for example services you perform yourself.
- If you leave Germany, German exit tax can apply to your OÜ shares.

## Does e-Residency or an Estonian company make me tax resident in Estonia?

No. You are resident in Estonia only if you have your place of residence there or stay there 183 days in 12 months ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). e-Residency and company ownership count for neither. The Estonian side is explained in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Germany taxes the worldwide income of every person with a home (Wohnsitz) or a habitual abode in Germany ([EStG § 1(1)](https://www.gesetze-im-internet.de/estg/__1.html), [AO § 8](https://www.gesetze-im-internet.de/ao_1977/__8.html), [AO § 9](https://www.gesetze-im-internet.de/ao_1977/__9.html)). A habitual abode always exists after a continuous stay of more than six months.

If both countries treat you as resident, the treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality, and finally agreement between the two tax authorities (Art. 4(2) of the treaty). In the year you move, German law puts the income of both periods into one assessment, and foreign income of the other period can raise your German rate ([EStG § 2(7)](https://www.gesetze-im-internet.de/estg/__2.html), [EStG § 32b(1)](https://www.gesetze-im-internet.de/estg/__32b.html)).

Confirm with a local adviser: a flat you keep in Germany, even unused, can be a Wohnsitz and a "permanent home". Ask before the move whether to give it up, let it, or keep it.

## Can Germany treat my Estonian company as a German company?

Yes. A company whose place of management (Geschäftsleitung) is in Germany is fully liable to German corporation tax ([KStG § 1(1)](https://www.gesetze-im-internet.de/kstg_1977/__1.html), [AO § 10](https://www.gesetze-im-internet.de/ao_1977/__10.html)). The rate is 15 percent up to 2027, then it falls by one point a year to 10 percent from 2032 ([KStG § 23(1)](https://www.gesetze-im-internet.de/kstg_1977/__23.html)). Estonia still treats the OÜ as resident, because it was founded under Estonian law ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

This treaty has no "place of effective management" tie-breaker. The two tax authorities must agree. Without an agreement, the company is not resident of either state for treaty benefits (Art. 4(3) of the treaty). Then each state applies its own law with no treaty limits, so German tax on the profit and Estonian tax on a later distribution can both fall due. You ask for an agreement through the mutual agreement procedure (see [below](#what-can-i-do-if-both-countries-tax-the-same-income)).

Germany can assess past years: four years as a rule, five years for reckless and ten years for deliberate evasion ([AO § 169(2)](https://www.gesetze-im-internet.de/ao_1977/__169.html), [AO § 170(2)](https://www.gesetze-im-internet.de/ao_1977/__170.html)). If no German return was filed, the period starts only at the end of the third year after the tax arose ([AO § 170(2)](https://www.gesetze-im-internet.de/ao_1977/__170.html)), so an unfiled year stays open for up to seven years, or longer for evasion.

EMTA says it plainly: "Income of Estonian companies is also taxed abroad when the management of Estonian companies occurs outside of Estonia" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

## What does Germany look at to decide where my company is managed?

Germany asks where the centre of the top-level business direction is: "der Mittelpunkt der geschäftlichen Oberleitung" ([AO § 10](https://www.gesetze-im-internet.de/ao_1977/__10.html)). That is where the person who really directs the business takes the decisions. The register, the bank and the bookkeeping do not decide it. If you sit in Germany and give the instructions, the place of management is in Germany, even if a nominee board member signs in Estonia.

To keep management in Estonia, the facts must change, not only the paperwork:

- a board member resident in Estonia who knows the business and takes the strategic and daily decisions;
- you act only as shareholder (you approve the annual report and appoint the board) and give no business instructions;
- board meetings in Estonia, with minutes that record who decided and where;
- contracts negotiated and signed in Estonia.

For a one-person service business run from Germany, these steps rarely match reality. The honest alternative is to plan for German tax. The Estonian evidence list is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser: German case law on companies run by a sole shareholder and on nominee directors.

## Does my work from home in Germany create a permanent establishment?

Often yes. A home office through which the OÜ carries on its business is a "fixed place of business", and it can be "a place of management" or "an office" (Art. 5(1) and 5(2)(a) and (c) of the treaty). A person who habitually concludes contracts in the name of the OÜ in Germany also creates a permanent establishment (Art. 5(5)). German law lists the place of management and business offices as a Betriebsstätte too ([AO § 12](https://www.gesetze-im-internet.de/ao_1977/__12.html)).

Germany can then tax the profit that belongs to the permanent establishment, priced at arm's length (Art. 7(1) and (2) of the treaty). You must notify the German tax office when a Betriebsstätte opens ([AO § 138(1)](https://www.gesetze-im-internet.de/ao_1977/__138.html)), and an employer with a Betriebsstätte in Germany withholds German wage tax ([EStG § 38(1)](https://www.gesetze-im-internet.de/estg/__38.html)). The e-Residency programme gives the same example: an e-resident who works from Frankfurt "muss ... eine Betriebsstätte in Deutschland anmelden" ([e-Residency](https://www.e-resident.gov.ee/de/grenzueberschreitende-steuern-verstehen/)).

On the Estonian side, a dividend paid out of the profit of a permanent establishment in an EEA state bears no Estonian distribution tax ([TuMS § 50 lg 1^1 p 2](https://www.riigiteataja.ee/akt/129042026004)). Keep separate accounts for the permanent establishment from the start, because the exemption needs proof of the profit.

## Does German trade tax apply too?

Yes. Trade tax (Gewerbesteuer) applies to every business run through a German permanent establishment, including a place of management ([GewStG § 2(1)](https://www.gesetze-im-internet.de/gewstg/__2.html)). The base rate is 3.5 percent times the municipal multiplier, which is at least 280 percent ([GewStG § 11(2)](https://www.gesetze-im-internet.de/gewstg/__11.html), [GewStG § 16(4)](https://www.gesetze-im-internet.de/gewstg/__16.html)). A company managed from Germany also pays the 5.5 percent solidarity surcharge on its corporation tax ([SolZG § 4](https://www.gesetze-im-internet.de/solzg_1995/__4.html)). The treaty covers trade tax (Art. 2(3)(b)), but a dual-resident company gets no treaty benefits until the two authorities agree (Art. 4(3)).

## How is my board member fee taxed?

Estonia may tax the fee, because the treaty gives directors' fees of an Estonian company to Estonia (Art. 16 of the treaty). The OÜ withholds 22 percent income tax ([TuMS § 29 lg 2, § 41 p 2, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). It also pays 33 percent social tax, unless you give it an A1 certificate issued in Germany ([SMS § 2 lg 1 p 4, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). EMTA confirms that the company pays income tax and social tax in Estonia "regardless of the location where work is carried on" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

As a resident of an EEA state, you can apply in writing to the OÜ for the basic exemption, at one payer only ([TuMS § 42 lg 1 and 2](https://www.riigiteataja.ee/akt/129042026004)). If you did not, you can claim it in an Estonian annual return ([TuMS § 31^1 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

Germany taxes the fee as part of your worldwide income. Directors' fees are on the list of income for which Germany gives a credit for the Estonian tax (Art. 23(2)(b)(dd) of the treaty; [EStG § 34c(6)](https://www.gesetze-im-internet.de/estg/__34c.html)). The German credit is capped at the German tax on that income, and for board work done in Germany the cap can leave little or no credit ([EStG § 34c(1)](https://www.gesetze-im-internet.de/estg/__34c.html), [EStG § 34d Nr. 5](https://www.gesetze-im-internet.de/estg/__34d.html)).

Confirm with a local adviser: how the German tax office classifies the fee (employment or independent work), and whether it accepts that Art. 16 covers the management board of an OÜ. More on the Estonian side: [founder remuneration](/en/guides/founder-remuneration).

## Where is a salary for work I do in Germany taxed?

Only in Germany. A salary under an employment contract for work done in Germany by a German resident is taxable only there (Art. 15(1) of the treaty). Estonia taxes a non-resident's salary only for work done in Estonia ([TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004)), and charges no social tax on pay for work abroad ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)).

A board member fee is different: it stays taxable in Estonia under Art. 16 (see the section above). If the OÜ has a German Betriebsstätte, German payroll registration and wage tax withholding apply from the first salary ([EStG § 38(1)](https://www.gesetze-im-internet.de/estg/__38.html)).

## Which social security applies to me, and do I need an A1 certificate?

The tax treaty does not decide this. EU Regulation 883/2004 applies the law of one state only ([Regulation (EC) No 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj)). If you work only in Germany, German law applies (Art. 11(3)(a)). If you habitually work in both states, the law of your state of residence applies when a substantial part of the work is done there (Art. 13(1)(a)).

Estonia charges 33 percent social tax on a board fee unless an international agreement excludes it ([SMS § 2 lg 1 p 4, § 3 p 15](https://www.riigiteataja.ee/akt/121052026019)). EMTA accepts only one proof: "a certificate of social security coverage valid in such foreign country on Form A1", issued in your home country ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). Without the A1 in the OÜ's file, EMTA can claim social tax on past fees.

This holds even if you are a majority shareholder-director (Gesellschafter-Geschäftsführer). Whether you count as employed for German social insurance depends on instructions and integration ([SGB IV § 7(1)](https://www.gesetze-im-internet.de/sgb_4/__7.html)), and the German pension insurance can decide it in a status procedure ([SGB IV § 7a](https://www.gesetze-im-internet.de/sgb_4/__7a.html)). That is a separate question from the A1.

Confirm with a local adviser: which German body issues your A1 (health insurer, pension insurance or the DVKA) depends on your insurance status. Apply before the first fee.

## How does Germany tax a dividend from my company?

Germany taxes the dividend as capital income at a flat 25 percent ([EStG § 20(1) Nr. 1](https://www.gesetze-im-internet.de/estg/__20.html), [EStG § 32d(1)](https://www.gesetze-im-internet.de/estg/__32d.html)), plus the 5.5 percent solidarity surcharge ([SolZG § 4](https://www.gesetze-im-internet.de/solzg_1995/__4.html)) and church tax where it applies. No German tax is withheld, so you declare the dividend in your income tax return ([EStG § 32d(3)](https://www.gesetze-im-internet.de/estg/__32d.html)). The return is due seven months after the end of the year ([AO § 149(2)](https://www.gesetze-im-internet.de/ao_1977/__149.html)).

With at least 25 percent of the shares, or at least 1 percent and a professional role in the company, you can opt for the partial-income method: 40 percent of the dividend is exempt and the rest is taxed at your progressive rate ([EStG § 32d(2) Nr. 3](https://www.gesetze-im-internet.de/estg/__32d.html), [EStG § 3 Nr. 40(d)](https://www.gesetze-im-internet.de/estg/__3.html)).

Estonia withholds nothing from a dividend paid to you. The OÜ pays the corporate income tax of 22/78 on the distribution ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends)). The treaty would allow Estonia to withhold up to 15 percent (Art. 10(2)(b)), but Estonian law does not use it. See [how the distribution tax works](/en/guides/cit-distribution-tax), [how to pay a dividend](/en/guides/dividends-mechanics) and the [dividend tax calculator](/en/tools/dividend-tax-calculator).

## Can I credit the Estonian 22/78 company tax against my German tax?

No, not as an individual. Germany credits only "the Estonian tax paid ... on" the dividend (Art. 23(2)(b)(aa) of the treaty), and German law credits only foreign tax charged on you ([EStG § 32d(5)](https://www.gesetze-im-internet.de/estg/__32d.html)). The 22/78 is charged on the company, and the dividend article "shall not affect the taxation of the company" (Art. 10(2)).

The treaty rates of 5 and 15 percent cap the Estonian tax on the shareholder. Estonia levies no such tax, so the rates give you nothing. The exemption of Art. 23(2)(a) is only for a German company that holds at least 25 percent, and only if the OÜ earns active income (Art. 23(2)(c)).

Confirm with a local adviser whether any German ruling accepts the Estonian distribution tax as creditable for an individual. We found none.

## What if my company lends me money or pays my private costs?

In Estonia, the OÜ pays 22/78 on a loan to a shareholder that is in substance a hidden profit distribution ([TuMS § 50^2](https://www.riigiteataja.ee/akt/129042026004)), on expenses not related to the business ([TuMS § 51](https://www.riigiteataja.ee/akt/129042026004)) and on fringe benefits given to a board member ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)), plus social tax on fringe benefits.

In Germany, a hidden profit distribution ("verdeckte Gewinnausschüttung") is capital income ([EStG § 20(1) Nr. 1](https://www.gesetze-im-internet.de/estg/__20.html)), and a benefit tied to your work is pay ([EStG § 8](https://www.gesetze-im-internet.de/estg/__8.html)). The treaty follows the same split: income treated as income from shares is a dividend (Art. 10(3)), a benefit for the board role falls under Art. 16, and genuine loan interest under Art. 11.

A loan from the OÜ to you needs a written agreement, a market interest rate and real repayment. Otherwise Germany may see a hidden distribution in the year of payment.

## How is interest between Germany and my company taxed?

The treaty lets the source state tax interest at up to 10 percent (Art. 11(2) of the treaty). In practice neither state taxes ordinary loan interest at source. Estonia taxes a non-resident's interest only from certain real estate funds ([TuMS § 29 lg 7](https://www.riigiteataja.ee/akt/129042026004)). Germany taxes it only in listed cases, such as a loan secured on German real estate ([EStG § 49(1) Nr. 5(c)](https://www.gesetze-im-internet.de/estg/__49.html)).

The lender's state of residence taxes the interest (Art. 11(1)). A German individual pays the flat 25 percent ([EStG § 20(1) Nr. 7](https://www.gesetze-im-internet.de/estg/__20.html), [EStG § 32d(1)](https://www.gesetze-im-internet.de/estg/__32d.html)). An OÜ lender pays Estonian tax only when it distributes the profit. There is no safe rate in the law: the treaty limits apply only to an arm's-length amount (Art. 11(7)), and the Estonian transfer pricing rules test the rate ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)).

## Does Germany withhold tax on royalties or service fees paid to my company?

Royalties: yes. Germany withholds 15 percent from royalties paid to a non-resident ([EStG § 50a(1) Nr. 3 and (2)](https://www.gesetze-im-internet.de/estg/__50a.html)). The treaty caps German tax at 5 percent for the use of industrial, commercial or scientific equipment and at 10 percent for other royalties (Art. 12(2) of the treaty). The German payer still withholds the full rate unless the OÜ holds an exemption certificate of the Federal Central Tax Office (BZSt). Otherwise the OÜ claims a refund ([EStG § 50c](https://www.gesetze-im-internet.de/estg/__50c.html)). Between associated EU companies, the tax can be zero on application ([EStG § 50g](https://www.gesetze-im-internet.de/estg/__50g.html)).

Service fees: no withholding. Technical, consultancy and management services are not royalties (Protocol of 29.11.1996, point 6). Germany taxes them only through a German permanent establishment (Art. 7(1)).

If your OÜ pays royalties to Germany, it withholds 10 percent in Estonia ([TuMS § 29 lg 6 p 4, § 41 p 8, § 43 lg 1 p 2](https://www.riigiteataja.ee/akt/129042026004)), within the treaty cap.

## What if my company owns a German company?

Germany withholds 25 percent on dividends ([EStG § 43a(1) Nr. 1](https://www.gesetze-im-internet.de/estg/__43a.html)), plus the solidarity surcharge. The relief:

- 0 percent under the EU Parent-Subsidiary Directive, with a direct holding of at least 10 percent held for twelve months ([EStG § 43b](https://www.gesetze-im-internet.de/estg/__43b.html));
- else 5 percent under the treaty, for a company that holds directly at least 25 percent of the capital throughout a 365-day period that includes the day of payment; the period can be completed after the payment (Art. 10(2)(a), as amended by the 2020 Protocol; Protocol, point 4(b));
- else 15 percent (Art. 10(2)(b)).

A foreign company can also recover two fifths of the German withholding ([EStG § 44a(9)](https://www.gesetze-im-internet.de/estg/__44a.html)). All relief is subject to the German anti-treaty-shopping rule ([EStG § 50d(3)](https://www.gesetze-im-internet.de/estg/__50d.html)) and the treaty's principal purpose test (Art. 27).

In Estonia, with at least 10 percent at receipt, the OÜ can pass the German dividend on without Estonian income tax ([TuMS § 50 lg 1^1 p 1](https://www.riigiteataja.ee/akt/129042026004)), if the German company could not deduct the dividend from its profit ([TuMS § 50 lg 1^3](https://www.riigiteataja.ee/akt/129042026004)). You then pay German tax on the dividend you receive. A holding OÜ with one asset and no staff in Estonia is exactly the case these anti-abuse rules target.

## Who taxes the gain when I sell my company shares?

Germany alone, while you live there. The treaty gives a gain on shares that are not land-rich only to the seller's state of residence (Art. 13(4) of the treaty). Estonia taxes a non-resident's share gain only if more than 50 percent of the company's assets were Estonian real estate at the sale or at any time in the two years before, and the seller held at least 10 percent ([TuMS § 29 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/gains-transfer-property)).

In Germany, a holding of at least 1 percent makes the gain business income ([EStG § 17](https://www.gesetze-im-internet.de/estg/__17.html)), of which 40 percent is exempt ([EStG § 3 Nr. 40(c)](https://www.gesetze-im-internet.de/estg/__3.html)). Below 1 percent, the gain is capital income at the flat 25 percent, declared in your return ([EStG § 20(2)](https://www.gesetze-im-internet.de/estg/__20.html), [EStG § 32d](https://www.gesetze-im-internet.de/estg/__32d.html)).

A payment from the OÜ itself on a buy-back, a capital reduction or a liquidation is different. Estonia taxes the part above your acquisition cost ([TuMS § 29 lg 5 with § 15 lg 2 and 3](https://www.riigiteataja.ee/akt/129042026004)). Ask both advisers first whether the treaty treats it as a dividend (Art. 10) or a gain (Art. 13(4)).

## How are rent and real estate gains taxed?

The state where the property is may tax the rent (Art. 6(1) of the treaty) and the gain on a sale (Art. 13(1)). It may also tax a gain on shares that drew more than 50 percent of their value from its real estate at any time in the 365 days before the sale (Art. 13(1a), in this form since 01.01.2022).

For a German resident with Estonian property, Germany exempts that income (Art. 23(2)(a)), and rent from Estonian property does not even raise the German rate ([EStG § 32b(1)](https://www.gesetze-im-internet.de/estg/__32b.html)). Estonia taxes a non-resident's rent and property gains at 22 percent ([TuMS § 29 lg 4 and lg 6, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/rental-income-and-licence-fee)).

## Can the German CFC rules tax the profit my company keeps?

Yes, they can. A German resident who, alone or with related persons, holds more than half of a foreign company is taxed each year on its low-taxed passive income, as if it were distributed at the end of the company's financial year ([AStG § 7](https://www.gesetze-im-internet.de/astg/__7.html), [AStG § 10(2)](https://www.gesetze-im-internet.de/astg/__10.html)). Income is low-taxed below a 15 percent burden ([AStG § 8(5)](https://www.gesetze-im-internet.de/astg/__8.html)). The OÜ pays 0 percent until it distributes, so its retained profit is exposed.

Service income in which you yourself take part is passive ([AStG § 8(1) Nr. 5](https://www.gesetze-im-internet.de/astg/__8.html)). An OÜ escapes only if you prove a substantial economic activity in Estonia, with its own staff and premises ([AStG § 8(2) and (3)](https://www.gesetze-im-internet.de/astg/__8.html)). No article of the treaty limits this charge on a German resident shareholder.

When the OÜ later pays out the profit already taxed under the CFC rules, Germany does not tax it again: a reduction amount is deducted ([AStG § 11](https://www.gesetze-im-internet.de/astg/__11.html)). Estonia still charges its distribution tax when the dividend is paid. Germany credits taxes "actually levied" on the company against the CFC charge ([AStG § 12(1)](https://www.gesetze-im-internet.de/astg/__12.html)).

Confirm with a local adviser: how the later Estonian distribution tax enters the 15 percent test and the credit. Map the OÜ's income line by line before you rely on the substance exception. The Estonian view of CFC rules is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

## Can I invoice through an Estonian company instead of working as a German freelancer?

Legally the OÜ can invoice, but for a German resident who does the work from Germany it rarely changes the German result. Germany can tax the OÜ as a German company if you manage it from Germany ([KStG § 1(1)](https://www.gesetze-im-internet.de/kstg_1977/__1.html); Art. 4(3) of the treaty), or tax its German permanent establishment (Art. 5 and 7). If the OÜ stays foreign, its service income from your own work is passive CFC income, attributed to you every year ([AStG § 7, § 8(1) Nr. 5](https://www.gesetze-im-internet.de/astg/__8.html)). The German tax office can also disregard an inappropriate arrangement ([AO § 42](https://www.gesetze-im-internet.de/ao_1977/__42.html)).

Ask a German adviser to compare the result with a German GmbH or plain freelancing ([EStG § 18](https://www.gesetze-im-internet.de/estg/__18.html)) before you set up the OÜ.

## Does Germany charge exit tax if I move to Estonia?

Yes. Leaving Germany counts as a sale of shares of at least 1 percent at market value, if you had unlimited German tax liability for at least seven of the last twelve years ([AStG § 6(1) and (2)](https://www.gesetze-im-internet.de/astg/__6.html), [EStG § 17(1)](https://www.gesetze-im-internet.de/estg/__17.html)). On application, you can pay the tax in seven yearly instalments, usually against security ([AStG § 6(4)](https://www.gesetze-im-internet.de/astg/__6.html)). The tax lapses if you return within seven years ([AStG § 6(3)](https://www.gesetze-im-internet.de/astg/__6.html)). A missed report makes the rest of the tax due at once.

After the move, a later sale is taxed only in Estonia (Art. 13(4) of the treaty), unless the shares drew more than 50 percent of their value from German real estate in the 365 days before the sale (Art. 13(1a)).

## What changes when I move to Germany with an existing company?

From the day you have a home or habitual abode in Germany, you have unlimited German tax liability ([EStG § 1(1)](https://www.gesetze-im-internet.de/estg/__1.html)). Your shares keep their historic cost: Germany uses a higher value only if the state you left charged an exit tax comparable to the German one ([EStG § 17(2)](https://www.gesetze-im-internet.de/estg/__17.html)). Estonia has no exit tax for individuals.

The German CFC rules ([AStG § 7](https://www.gesetze-im-internet.de/astg/__7.html)), the duty to report foreign holdings ([AO § 138(2)](https://www.gesetze-im-internet.de/ao_1977/__138.html)) and the seven-year clock of the German exit tax ([AStG § 6(2)](https://www.gesetze-im-internet.de/astg/__6.html)) start to apply. Ask a German adviser about any special regime for newcomers; we found none in the law we read.

## Which country taxes my pension?

A pension for past employment is taxed only in the state where you live (Art. 18 of the treaty), and other pensions follow the same rule (Art. 21(1)). A pension paid by a state or a municipality for government service is taxable only in the paying state (Art. 19(2)(a)), with an exception for a pensioner who is a resident and a national of the other state (Art. 19(2)(b)).

EMTA confirms that Estonian state, second pillar and third pillar pensions paid at retirement age to residents of Germany are exempt in Estonia, but only with "a valid certificate of residency or a life certificate confirmed by a foreign tax authority" ([EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/pension)). Give the Estonian payer a German certificate of residence every year, or it withholds 22 percent.

## What must I report in Germany about my company?

You report the acquisition or sale of a holding in a foreign company that reaches 10 percent, or of holdings that cost more than 150,000 euros in total. The report goes with your income tax return, at the latest 14 months after the end of the year ([AO § 138(2)](https://www.gesetze-im-internet.de/ao_1977/__138.html)). The deadline cannot be extended ([BZSt](https://www.bzst.de/DE/Privatpersonen/Mitteilungspflicht/mitteilungspflicht_node.html)). A late or missing report can cost a fine of up to 25,000 euros ([AO § 379](https://www.gesetze-im-internet.de/ao_1977/__379.html)). If the CFC rules apply, you also file the CFC declaration ([AStG § 18](https://www.gesetze-im-internet.de/astg/__18.html)).

Germany learns about the OÜ's accounts through the treaty's exchange of information (Art. 26 of the treaty) and the automatic exchange between tax authorities.

## How do I prove residence to get the treaty rates?

Your OÜ compiles a "certificate of residence and tax liability" in e-MTA and selects Germany as the treaty country ([EMTA](https://www.emta.ee/en/private-client/e-services-tax-literacy/registers-inquiries/applying-certificates)). For your own Estonian income, Estonia applies treaty relief only on a residence certificate confirmed by the German tax office ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)).

A German payer must withhold its full tax despite the treaty ([EStG § 50c(1)](https://www.gesetze-im-internet.de/estg/__50c.html)). Relief comes from the BZSt, as an exemption certificate before the payment or a refund within four years ([EStG § 50c(2) and (3)](https://www.gesetze-im-internet.de/estg/__50c.html); Protocol of 29.11.1996, point 1).

## Can Germany deny my company treaty benefits as abusive?

Yes, on three grounds:

- Since 01.01.2022, the treaty has a principal purpose test: no benefit if getting it was one of the principal purposes of the arrangement, unless it fits the object and purpose of the treaty (Art. 27 of the treaty, inserted by the 2020 Protocol).
- German law denies relief from German withholding to a foreign company whose owners would not get it themselves, for income with no substantial link to its own business ([EStG § 50d(3)](https://www.gesetze-im-internet.de/estg/__50d.html)).
- Germany has a general anti-abuse rule ([AO § 42](https://www.gesetze-im-internet.de/ao_1977/__42.html)).

Estonia has its own general anti-abuse rule ([TuMS § 5^1](https://www.riigiteataja.ee/akt/129042026004)). Document the business reasons and the substance of the OÜ (staff, office, decisions in Estonia) before you claim German treaty relief.

## What can I do if both countries tax the same income?

You can start a mutual agreement procedure. You present the case to the tax authority of your state of residence within three years from the first notice of the action that taxes you against the treaty, whatever domestic remedies you use (Art. 25(1) of the treaty). An agreement is carried out whatever the domestic time limits (Art. 25(2); [AO § 175a](https://www.gesetze-im-internet.de/ao_1977/__175a.html)). EMTA describes the request and its time limits ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)).

In the EU, you can instead file a dispute complaint under [Council Directive (EU) 2017/1852](https://eur-lex.europa.eu/eli/dir/2017/1852/oj), also within three years ([MKS § 151^4](https://www.riigiteataja.ee/akt/109072026040); in Germany the [EU-DBA-SBG](https://www.gesetze-im-internet.de/eu-dba-sbg/__4.html)). An individual or a company that is not large can file it with its own state's authority alone ([MKS § 151^3 lg 2](https://www.riigiteataja.ee/akt/109072026040); [EU-DBA-SBG § 28](https://www.gesetze-im-internet.de/eu-dba-sbg/__28.html)). Choose deliberately: the EU complaint ends a pending treaty procedure on the same question and bars a new one ([EU-DBA-SBG § 4(4)](https://www.gesetze-im-internet.de/eu-dba-sbg/__4.html)). To accept an agreement under the EU route, you confirm within 60 days that you give up domestic remedies ([MKS § 151^16 lg 1](https://www.riigiteataja.ee/akt/109072026040)). The treaty has no arbitration clause.

## Does the MLI change this treaty, and what did the 2020 Protocol change?

The MLI does not change this treaty. Neither state listed it, so it is not a Covered Tax Agreement and there is no synthesised text. The two states put the main anti-abuse rules into the treaty by the Protocol of 15.12.2020 ([Riigi Teataja](https://www.riigiteataja.ee/akt/211052021003); [German law on the Protocol, BGBl. 2021 II p. 562](https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Estland/2021-06-11-Estland-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1)). It is in force since 29.06.2021 and effective from 01.01.2022. It:

- changed the title and the preamble;
- added corresponding adjustments between related companies (Art. 9(2));
- made the 5 percent dividend rate depend on a 25 percent holding kept for 365 days (Art. 10(2)(a));
- replaced the old land-rich share rule in Art. 13(1) by a new Art. 13(1a) with a 50 percent and 365-day test (Art. 13(1) and (1a));
- inserted the principal purpose test as a new Art. 27, so the former Art. 27 to 29 are now Art. 28 to 30;
- allowed the 365-day holding period for the 5 percent rate to be completed after the payment (Protocol, point 4(b));
- replaced the data protection clause on the exchange of information (Protocol, point 8).

For an individual owner, the Protocol matters mainly through the land-rich share rule and the principal purpose test.

General information, not advice for your situation. The law as in force on 01.10.2026.

---

Source: /en/tax-treaties/spain

# Spain - Estonia tax treaty

> Your Estonian OÜ while you live in Spain. How the Spain - Estonia double tax treaty, Spanish law and Estonian law apply to a Spanish resident who owns an Estonian OÜ: residence, place of management, permanent establishment, board fees, dividends, the Spanish CFC rule, the Beckham regime, RETA, modelo 720, exit tax and more.

Law as of 01.10.2026. General information, not advice for your situation.

You live in Spain and own an Estonian OÜ, or plan to found one. This page shows how the Estonia - Spain tax treaty splits the right to tax between the two countries, and what Spanish and Estonian law add. The Spanish law parts cite the consolidated statutes on the BOE (boe.es). Spanish law changes often and depends on your facts, so confirm each Spanish point with a Spanish tax adviser (asesor fiscal) before you act.

## Treaty facts

|                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| ------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Treaty              | Convention between the Republic of Estonia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital ([Riigi Teataja](https://www.riigiteataja.ee/akt/831815), Estonian and English texts in one act)                                                                                                                                                                                                                                             |
| Signed              | 03.09.2003 in Tallinn, with a Protocol of the same date                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| In force            | 28.12.2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| Effective from      | 01.01.2005, for taxes withheld at source and for other taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| Protocols           | Protocol of 03.09.2003 (points I to XI, part of the treaty). No amending protocol. The Ministry of Finance records that most-favoured-nation clauses of the Protocol changed the result without a new protocol: from 01.01.2016 interest and royalties are taxable only in the state of residence ([fin.ee](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance))                                                                                                    |
| MLI                 | Covered Tax Agreement of both states. In effect from 01.01.2023, for withholding taxes on events from that date and for other taxes for periods that begin on or after it. It adds the preamble (MLI Art. 6(1)) and the principal purpose test (MLI Art. 7(1)), and MLI Art. 9(4) replaces the land-rich share rule of Art. 13(1) and Protocol point IX. Nothing else applies ([synthesised text, fin.ee](https://www.fin.ee/sites/default/files/documents/2022-06/Estonia-%20Spain%20DTC%20MLI%20synthesised%20text%20%28eng%29_0.docx)) |
| Authentic languages | Estonian, Spanish and English, all equally authentic. If the texts differ, the English text prevails                                                                                                                                                                                                                                                                                                                                                                                                                                      |

## In short

- e-Residency and an Estonian OÜ do not make you resident in Estonia. If you live in Spain, Spain taxes your worldwide income.
- If you run the OÜ from Spain, Spain can treat it as a Spanish company. The treaty has no simple tie-breaker for companies, and without an agreement the OÜ gets no treaty benefits.
- Estonia taxes your board member fee. A salary for work you do in Spain is taxed only in Spain.
- Estonia withholds no tax from your dividend. Spain taxes it at 19 to 30 percent, and you cannot credit the Estonian 22/78 company tax.
- The Spanish CFC rule (transparencia fiscal internacional) can tax the profit the OÜ keeps, unless the OÜ carries on a real economic activity.
- Spanish duties come with the OÜ: possibly RETA (self-employed social security), the modelo 720 return, and exit tax if you leave Spain.

## Does e-Residency or an Estonian company make me tax resident in Estonia?

No. You are resident in Estonia only if you have your place of residence there or stay there 183 days in 12 consecutive months ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). e-Residency and company ownership count for neither. The Estonian side is explained in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc). The e-Residency programme says the same: personal taxes are declared in the country of your tax domicile ([e-Residency](https://www.e-resident.gov.ee/es/conoce-los-impuestos-transfronterizos/)).

Spain treats you as resident if you spend more than 183 days in Spain in the calendar year, or if the main centre of your activities or economic interests is in Spain ([LIRPF art. 9.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a9)). A spouse who is not legally separated and dependent minor children who live in Spain create a presumption that you are resident in Spain. You can rebut it.

If both countries treat you as resident, the treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality, and finally agreement between the two tax authorities (Art. 4(2) of the treaty). This happens mostly in the year of a move: Estonia counts from the day you arrive, while Spain looks at the whole calendar year.

Confirm with a local adviser: the Spanish law has no split-year rule. Ask how Spain applies the tie-breaker to the part of the year after a move, and which certificate it expects. Keep proof of the move (lease, registration, travel log).

## Can Spain treat my Estonian company as a Spanish company?

Yes. Spain treats as resident any company whose place of effective management (sede de dirección efectiva) is in Spain, that is, where "the management and control of all its activities" is located ([LIS art. 8.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8)). Estonia still treats the OÜ as resident, because it was founded under Estonian law ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

The treaty does not give the company to the state of effective management. The two tax authorities "shall endeavour to settle the question by mutual agreement", and without an agreement the company "shall not be entitled to claim any benefits provided by this Convention" (Art. 4(3) of the treaty). Protocol point II keeps this rule as long as Estonia does not use the place of management in its own law. The MLI does not change it, because both states reserved MLI Art. 4.

The result can be harsh. Spain can tax the OÜ's worldwide profit, and Estonia taxes its distributions, with no treaty relief on either side. The Spanish corporate tax rate is 25 percent. For periods that begin in 2026, a company with a turnover under 1 million euros in the previous period pays 19 percent on the first 50,000 euros and 21 percent on the rest, and the rates fall again from 2027 ([LIS art. 29.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a29) and transitional provision 44). The way out is a mutual agreement under Art. 4(3), which you request through the mutual agreement procedure (see [below](#what-can-i-do-if-both-countries-tax-the-same-income)). The Estonian exemption for profit of a foreign permanent establishment does not cover a company that is resident abroad as a whole.

EMTA says it plainly: "Income of Estonian companies is also taxed abroad when the management of Estonian companies occurs outside of Estonia" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Confirm with a local adviser: how many past years the Agencia Tributaria can assess for a company, and whether directors are personally liable. We found no published mutual agreement between Estonia and Spain on a dual-resident OÜ, so plan on the basis that relief is uncertain and slow.

## What does Spain look at to decide where my company is managed?

Spain asks where "the management and control of all its activities" is located ([LIS art. 8.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8)). In a mutual agreement, the two authorities also weigh the place of incorporation and "any other relevant economic and material factors" (Art. 4(3) of the treaty). In practice this is where the key decisions are really taken. If the only board member lives in Spain, negotiates and signs contracts there, and uses the bank and the e-signature from Spain, management is in Spain. A nominee or a contact person in Estonia who only signs what you send from Spain does not move it.

To keep management in Estonia, the facts must change, not only the paperwork:

- a board member resident in Estonia who has real authority and takes the strategic decisions;
- board meetings held in Estonia, with minutes;
- strategic decisions documented in Estonia;
- a real office and team in Estonia.

The e-Residency programme also suggests holding board meetings and taking strategic decisions in Estonia ([e-Residency](https://www.e-resident.gov.ee/es/conoce-los-impuestos-transfronterizos/)). Where this is not realistic, it is often better to accept that the OÜ is managed from Spain and plan for Spanish tax than to build paper substance. The Estonian evidence list is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser: which facts the Agencia Tributaria weighs today. We did not read Spanish rulings or court decisions on the place of effective management.

## Does my work from home in Spain create a permanent establishment?

Often yes. A home office through which the OÜ carries on its business is "a fixed place of business", and it can be "a place of management" or "an office" (Art. 5(1) and 5(2)(a) and (c) of the treaty). A person who habitually concludes contracts in the name of the OÜ in Spain also creates a permanent establishment (Art. 5(5)). The MLI does not change these rules, because Estonia reserved MLI Art. 12 to 15. Spanish law has a similar definition, which lists places of management (sedes de dirección) and offices ([TRLIRNR art. 13.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a13)).

Spain can then tax the profit that belongs to the permanent establishment, priced at arm's length, after the expenses incurred for it (Art. 7(1) to 7(3) of the treaty). For a one-person OÜ that does all its work from Spain, this can be most of the profit. Spain taxes it at the corporate tax rates ([TRLIRNR art. 19.1](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a19)). The 19 percent Spanish tax on profit transferred abroad by a permanent establishment does not apply to a company resident in another EU state ([TRLIRNR art. 19.2 and 19.3.a](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a19)).

On the Estonian side, a dividend paid out of the profit of a permanent establishment in an EEA state bears no Estonian distribution tax ([TuMS § 50 lg 1^1 p 2](https://www.riigiteataja.ee/akt/129042026004)). The profit must still be reported on annex 7 of the TSD return ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). Keep separate accounts for the permanent establishment from the start.

Confirm with a local adviser: how the Agencia Tributaria treats home offices today, and which registration and corporate tax returns a Spanish permanent establishment must file.

## How is my board member fee taxed?

Estonia may tax the fee, because the treaty gives directors' fees of an Estonian company to Estonia (Art. 16 of the treaty). The Estonian authentic text names the management board (juhatus), so Art. 16 covers the board of an OÜ. The OÜ withholds 22 percent income tax wherever the board work is done ([TuMS § 29 lg 2, § 41 p 2](https://www.riigiteataja.ee/akt/129042026004)). It also pays 33 percent social tax, unless you give it an A1 certificate issued in Spain ([SMS § 2 lg 1 p 4, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). EMTA confirms that the company pays income tax and social tax in Estonia "regardless of the location where work is carried on" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

As a resident of an EEA state, you can apply in writing to the OÜ to deduct the basic exemption of 700 euros a month before the 22 percent is computed, at one payer only ([TuMS § 42 lg 1 and 2, § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004)). If you did not, you can claim it in an Estonian annual return ([TuMS § 31^1 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

Spain taxes the fee as work income ([LIRPF art. 17.2.e](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a17)), in the general base at the progressive state and regional scales. Spain deducts "an amount equal to the income tax paid in Estonia" (Art. 23(1)(a)(i) of the treaty). The credit is the lower of the Estonian tax and the Spanish average rate on that income ([LIRPF art. 80.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a80)), so if your Spanish average rate is lower than 22 percent, the excess is lost. Estonian social tax is never credited in Spain: the Protocol says social security charges are not taxes on income (Protocol point I.1).

Confirm with a local adviser: whether your Spanish average rate covers the full Estonian 22 percent. More on the Estonian side: [founder remuneration](/en/guides/founder-remuneration).

## Where is a salary for work I do in Spain taxed?

Only in Spain. A salary for work done in Spain by a Spanish resident is "taxable only in that State" (Art. 15(1) of the treaty). Estonia taxes a non-resident's salary only for work done in Estonia ([TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004)). EMTA confirms there is no Estonian declaration or tax for work done abroad, but "a tax liability may arise abroad" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). Spain taxes the salary as work income ([LIRPF art. 17.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a17)).

Days you work physically in Estonia can be taxed in Estonia from the first day, because the 183-day exception needs an employer that is not resident in Estonia (Art. 15(2)(b)). Spain then credits that Estonian tax (Art. 23(1)(a)(i); [LIRPF art. 80](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a80)). Keep a record of those days.

A board member fee is different: it stays taxable in Estonia under Art. 16 (see the section above). The Estonian rules for remote staff are in our guide on [contractors and cross-border workers](/en/guides/contractors-and-cross-border-workers).

Confirm with a local adviser: how a Spanish resident paid by a foreign employer with no Spanish establishment declares and pays Spanish tax during the year, and whether Spain treats the salary of a controlling owner as employment at all.

## Which social security applies to me, and must I register as autonomo?

The tax treaty does not decide this, because social security charges are not taxes under it (Protocol point I.1). EU Regulation 883/2004 applies the law of one state only ([Regulation (EC) No 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj)). If you work only in Spain, Spanish law applies (Art. 11(3)(a)). If you work habitually in both states, the law of your state of residence applies when a substantial part of the work, 25 percent or more, is done there (Art. 13(1); the 25 percent figure is in [Regulation (EC) No 987/2009, Art. 14(8)](https://eur-lex.europa.eu/eli/reg/2009/987/oj)). An owner who lives and works in Spain and rarely visits Estonia falls under Spanish law, and Estonia should not issue an A1.

Estonia charges 33 percent social tax on a board fee ([SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019)). EMTA accepts only one proof that it is not due: "a certificate of social security coverage valid in such foreign country on Form A1", issued in your home country ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). So ask the Spanish social security for an A1 and give it to the OÜ before the first fee. Without the A1 in the OÜ's file, EMTA can claim social tax on past fees. A salary for work done abroad by a non-resident bears no Estonian social tax ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)).

Spanish law puts in the self-employed scheme (RETA) a person who manages a capital company (sociedad de capital) as administrator, for pay, habitually and personally, and who controls it. Control always exists with half the capital. It is presumed, unless you prove otherwise, when relatives you live with hold half, when you hold one third, or when you hold one quarter and have management functions ([LGSS art. 305.2.b](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a305)). The e-Residency programme gives the example of a founder in Barcelona who "tendrá que darse de alta como autónomo" (will have to register as self-employed) ([e-Residency](https://www.e-resident.gov.ee/es/conoce-los-impuestos-transfronterizos/)).

Confirm with a local adviser: whether "sociedad de capital" covers a foreign company such as an OÜ, whether RETA applies when the OÜ pays you no fee but pays dividends, and how the Spanish institution issues the A1. If you also work in Estonia part of the time, ask the institutions for a formal decision on the applicable law. The Estonian rules are in our guide on [contractors and cross-border workers](/en/guides/contractors-and-cross-border-workers).

## How does Spain tax a dividend from my company?

Spain taxes the dividend as savings income in your annual personal income tax return ([LIRPF art. 25.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a25), [LIRPF art. 46.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a46)). The state and regional scales together give these rates since 01.01.2025 ([LIRPF art. 66.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a66), [LIRPF art. 76](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a76)):

| Savings base             | Rate       |
| ------------------------ | ---------- |
| Up to 6,000 euros        | 19 percent |
| 6,000 to 50,000 euros    | 21 percent |
| 50,000 to 200,000 euros  | 23 percent |
| 200,000 to 300,000 euros | 27 percent |
| Above 300,000 euros      | 30 percent |

You declare the full dividend you receive. A Spanish depositary withholds Spanish tax on a foreign dividend ([Agencia Tributaria](https://sede.agenciatributaria.gob.es/Sede/ciudadanos-familias-personas-discapacidad/residentes-rentas-procedentes-extranjero/obtencion-dividendos-procedentes-otro-pais.html)), but OÜ shares are normally held directly, so you pay the whole tax with the annual return.

Estonia withholds nothing from a dividend paid to you. The OÜ pays the corporate income tax of 22/78 on the distribution ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)), and EMTA confirms that "no further income tax withholding will apply" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The treaty would allow Estonia to withhold up to 15 percent (Art. 10(2)(b) of the treaty), but Estonian law does not use it. One exception: the OÜ withholds a transitional 7 percent from a dividend that is exempt from 22/78 (for example a holding OÜ passing on dividends of its subsidiaries) when the underlying profit was taxed at 14/86 under the rules in force until 31.12.2024 ([TuMS § 61 lg 68](https://www.riigiteataja.ee/akt/129042026004)). Spain can credit that 7 percent. See [how the distribution tax works](/en/guides/cit-distribution-tax), [how to pay a dividend](/en/guides/dividends-mechanics) and the [dividend tax calculator](/en/tools/dividend-tax-calculator).

Confirm with a local adviser: the filing window and form of the annual return.

## Can I credit the Estonian 22/78 company tax against my Spanish tax?

No, not as an individual. Spain credits "an amount equal to the income tax paid in Estonia" on your own income (Art. 23(1)(a)(i) of the treaty). A credit for "the underlying corporation tax" is given only under Spanish domestic law (Art. 23(1)(a)(iii)). Spanish personal income tax credits only tax paid abroad on the income itself ([LIRPF art. 80.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a80)), and the 22/78 is paid by the OÜ, not by you. The underlying credit and the exemption of Spanish law exist only in corporate tax, for a company shareholder ([LIS art. 21](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a21), [LIS art. 32](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a32)). EMTA says the same: a natural person "in most cases will not be able to use income tax paid by an Estonian company" for relief at home ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

The treaty rates of 5 and 15 percent cap the Estonian tax on the shareholder (Art. 10(2)). Estonia levies no such tax, apart from the transitional 7 percent, which stays below the cap. So the rates give you nothing, and the 22/78 stays outside them (Art. 10(2), last sentence).

The result for a Spanish resident: 22/78 at company level in Estonia (about 28.2 percent of the net dividend), then 19 to 30 percent Spanish tax on the full dividend, with no credit.

Confirm with a local adviser whether a Spanish binding ruling (consulta vinculante) on the Estonian distribution tax exists. We found none.

## What if my company lends me money or pays my private costs?

In Estonia, the OÜ pays 22/78 on a loan to a shareholder that is in substance a hidden profit distribution ([TuMS § 50^2](https://www.riigiteataja.ee/akt/129042026004)) and on expenses not related to the business ([TuMS § 51](https://www.riigiteataja.ee/akt/129042026004)). A benefit to a board member or employee is a fringe benefit taxed at company level ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)), plus 33 percent social tax on the benefit and on the income tax on it ([SMS § 2 lg 1 p 7, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)), unless an A1 applies. These are taxes on the OÜ, so Spain gives no credit for them.

In Spain, any benefit you receive as a shareholder is capital income ([LIRPF art. 25.1.d](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a25)), and a benefit for your work is income in kind ([LIRPF art. 42.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a42)). A loan between the OÜ and an owner who holds 25 percent is a related-party transaction, valued at market value ([LIRPF art. 41](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a41), [LIS art. 18](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18)).

The treaty follows the same split: a distribution that Estonian law taxes like income from shares is a dividend (Art. 10(3) of the treaty), a benefit for the board role falls under Art. 16, and pay under Art. 15. A benefit that fits none of these is taxable only in Spain (Art. 21(1)).

A loan from the OÜ to you needs a written agreement, a market interest rate, a repayment schedule and real repayment. Confirm with a local adviser: how Spain classifies a long, interest-free loan from the OÜ to its owner.

## How is interest between Spain and my company taxed?

In practice, interest is taxed only in the lender's state of residence. The treaty text allows the source state to tax interest at up to 10 percent (Art. 11(2) of the treaty). The Ministry of Finance records that since 01.01.2016, through the most-favoured-nation clause of Protocol point VII, "the state of residence has the exclusive right to tax interest" ([fin.ee](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance)). Domestic law gives the same result anyway. Estonia does not tax ordinary interest paid to non-residents ([TuMS § 29 lg 7](https://www.riigiteataja.ee/akt/129042026004)). Spain exempts interest paid to a resident of another EU state, unless it is obtained through a tax haven ([TRLIRNR art. 14.1.c and 14.2](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a14)).

Interest the OÜ receives is part of its profit, taxed only when distributed ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Interest you receive from your OÜ is Spanish capital income in the savings base. But the interest on the part of the loan above three times your share of the OÜ's equity goes into the general base, at progressive rates ([LIRPF art. 25.2 and 46.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a46)).

The safe rate is an arm's-length rate. The treaty limits apply only to an arm's-length amount (Art. 11(7)), and both states may adjust prices between related enterprises (Art. 9). Spain values related-party loans at market value ([LIRPF art. 41](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a41), [LIS art. 18](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18)), and so does Estonia ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: whether the Spanish tax administration applies the most-favoured-nation result. With the EU exemption, it matters only in edge cases.

## Does Spain withhold tax on royalties or service fees paid to my company?

Service fees: no Spanish tax, unless the OÜ has a Spanish permanent establishment. The treaty has no clause for technical fees, so fees for services are business profits (Art. 7(1) of the treaty). Spanish law taxes services used in Spain even without a permanent establishment ([TRLIRNR art. 13.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a13)), but the treaty prevails for an OÜ that is a treaty resident of Estonia.

Royalties: the treaty text caps the Spanish tax at 5 percent for equipment and 10 percent for other royalties (Art. 12(2)). The Ministry of Finance records that since 01.01.2016, through Protocol point VIII, "the state of residence has the exclusive right to tax royalties", and equipment is no longer a royalty ([fin.ee](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance)). Spanish law taxes royalties paid to an EU resident at 19 percent ([TRLIRNR art. 25.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25)), and exempts royalties between associated EU companies with a 25 percent holding kept for one year ([TRLIRNR art. 14.1.m](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a14)).

A Spanish-owned OÜ with no real activity in Estonia should expect the Spanish payer to withhold at the domestic rate. Protocol point VI denies the treaty relief to an Estonian company more than 50 percent held by non-residents of Estonia, unless it carries on substantive business operations in Estonia (see [below](#can-spain-deny-my-company-treaty-benefits-as-abusive)).

If your OÜ pays royalties to Spain, it withholds 10 percent in Estonia, or the treaty rate if it submits the recipient's certificate of residence to EMTA with its return ([TuMS § 29 lg 6 p 4, § 41 p 8, § 43 lg 1 p 2 and lg 2](https://www.riigiteataja.ee/akt/129042026004)). After the most-favoured-nation change, that treaty rate is 0, unless the recipient is a Spanish company more than 50 percent held by non-residents of Spain with no substantive business operations in Spain (Protocol point VI(a)).

Confirm with a local adviser: whether Spain applies the most-favoured-nation result for royalties, and how the OÜ claims the treaty rate at source or a refund from the Agencia Tributaria. Whether a software or SaaS fee is a royalty at all is a question of classification.

## What if my company owns a Spanish company?

Spain withholds 19 percent on dividends paid to a non-resident ([TRLIRNR art. 25.1.f](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25)). The relief:

- 0 percent under the EU Parent-Subsidiary Directive, with a holding of at least 5 percent kept for one year ([TRLIRNR art. 14.1.h](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a14));
- else 5 percent under the treaty, if the OÜ holds directly at least 25 percent of the capital (Art. 10(2)(a) of the treaty);
- else 15 percent (Art. 10(2)(b)).

The anti-abuse paragraph of the Spanish exemption targets parents held mainly by persons outside the EU and the EEA, so it does not apply by itself to an OÜ held by a Spanish resident. But the structure "Spanish owner, Estonian OÜ, Spanish subsidiary" is circular. Protocol point VI denies the treaty relief to an OÜ more than 50 percent held by non-residents of Estonia, unless it carries on "substantive business operations, other than the mere holding of shares or property" in Estonia. The principal purpose test of the MLI applies since 01.01.2023.

In Estonia, with at least 10 percent at receipt, the OÜ can pass the Spanish dividend on without Estonian income tax ([TuMS § 50 lg 1^1 p 1](https://www.riigiteataja.ee/akt/129042026004)), if the Spanish company could not deduct the dividend ([TuMS § 50 lg 1^3](https://www.riigiteataja.ee/akt/129042026004)). Declare the dividend gross on annex 7 of the TSD return for the month of receipt ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). Below 10 percent, the OÜ pays 22/78 and deducts only the Spanish tax that was mandatory under law or the treaty ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)). You then pay Spanish tax on the dividend you receive, with no credit for the subsidiary's tax. If the OÜ only holds the Spanish company, the Spanish CFC rule can tax its dividend income to you ([LIRPF art. 91.3.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)).

Confirm with a local adviser: the form and procedure to claim the exemption or the treaty rate at source.

## Who taxes the gain when I sell my company shares?

Spain alone, while you live there. The treaty gives a gain on shares that are not land-rich only to the seller's state of residence (Art. 13(4) of the treaty). Estonia taxes a non-resident's share gain only for a holding of at least 10 percent in a company whose assets were more than 50 percent Estonian real estate within the two years before the sale ([TuMS § 29 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/gains-transfer-property)).

In Spain, the gain is the sale price minus the acquisition cost ([LIRPF art. 35 and 37.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)). It is savings income, taxed at 19 to 30 percent ([LIRPF art. 46](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a46), [art. 66](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a66), [art. 76](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a76)). For unlisted shares such as an OÜ, the sale price taken into account may not be lower than the higher of the net equity of the last closed balance sheet and the average profit capitalised, unless you prove an arm's-length price ([LIRPF art. 37.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)). Keep proof of the price (a valuation, an independent buyer).

Since 01.01.2023, the land-rich test also counts real estate that the company uses for its own business and real estate held indirectly (MLI Art. 9(4), which replaced Protocol point IX). An OÜ whose value comes mostly from its own premises can now be land-rich.

A payment from the OÜ itself on a buy-back, a capital reduction or a liquidation is different. Estonia can tax the part above your acquisition cost that was not taxed at the company ([TuMS § 29 lg 5 with § 15 lg 2 and 3](https://www.riigiteataja.ee/akt/129042026004)). Confirm with a local adviser: whether the treaty treats such a payment as a dividend (Art. 10) or a gain (Art. 13(4)).

## How are rent and real estate gains taxed?

The state where the property is may tax the rent (Art. 6(1) of the treaty) and the gain on a sale (Art. 13(1); Protocol point V). The state of residence then gives a credit (Art. 23). Since 01.01.2023, the property state may also tax a gain on shares that drew more than 50 percent of their value, directly or indirectly, from its real estate at any time in the 365 days before the sale (MLI Art. 9(4)).

- **You live in Spain and own property in Estonia.** Estonia taxes a non-resident's rent and property gains at 22 percent ([TuMS § 29 lg 4 p 1 and lg 6 p 2, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Spain taxes the same income and deducts the Estonian tax, up to the Spanish tax on it (Art. 23(1)(a)(i); [LIRPF art. 80](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a80)).
- **You live in Estonia and own property in Spain.** Spain taxes the rent and the gain at 19 percent for EU and EEA residents, and the buyer withholds 3 percent of the price from a non-resident seller ([TRLIRNR art. 13.1.g and 13.1.i, art. 25.1 and 25.2](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527)). Even if an urban property is not let, Spain taxes a deemed income from it every year, on 31 December ([TRLIRNR art. 13.1.h and 27.1.c](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527)). Estonia credits the Spanish tax (Art. 23(2)(a)).
- **The OÜ owns the property.** The rent and the gain are the OÜ's profit, still taxable where the property is (Art. 6(5), Art. 13(1)). Estonia taxes the OÜ only when it distributes ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: the Spanish non-resident returns, the base of the deemed income, and the refund of the buyer's 3 percent withholding.

## Can the Spanish CFC rule tax the profit my company keeps?

Yes, it can. A Spanish resident who, alone or with relatives, holds at least 50 percent of the OÜ includes its income in his general base when the OÜ's tax on that income is below 75 percent of Spanish corporate tax ([LIRPF art. 91.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). The OÜ pays 0 percent until it distributes ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)), so its retained profit meets that test.

What is taxed to you:

- the OÜ's total income, if it lacks the staff and means to earn it, unless you prove valid economic reasons for its set-up ([LIRPF art. 91.2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91));
- otherwise only passive income: real estate, financial assets and lending, IP and licences, and services to related Spanish residents that they can deduct ([LIRPF art. 91.3](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). Passive income below 15 percent of total income is generally not taxed ([LIRPF art. 91.4](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)).

The rule does not apply at all if the OÜ is resident in the EU and you prove that it carries on economic activities ([LIRPF art. 91.14](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). So a real trading or service OÜ with its own means is outside the rule. A passive holding, an IP company, or an OÜ that invoices your own work with no staff or premises is exposed. The income is taxed at progressive rates in the year that includes the OÜ's year end, and you file the OÜ's data with your return ([LIRPF art. 91.5, 91.6 and 91.11](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)).

The treaty does not stop this. Art. 10(5) of the treaty only stops Spain from taxing the Estonian company itself on its undistributed profit, and the MLI saving clause does not apply.

When the OÜ later pays out profit already taxed to you, Spain does not tax it again ([LIRPF art. 91.8](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). Spain lets you deduct tax paid abroad by reason of that distribution, up to the Spanish tax on the income taxed earlier ([LIRPF art. 91.9](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). Keep a yearly schedule of the income taxed to you and the reserves it came from. Estonia gives no relief for the Spanish CFC tax against the OÜ's distribution tax.

Confirm with a local adviser: what evidence of "economic activities" the Agencia Tributaria accepts for a one-person OÜ, and whether the Estonian 22/78 counts as a tax on the distribution under art. 91.9 (ideally through a binding ruling of the Dirección General de Tributos). The Estonian view of CFC rules is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

## Do my spouse's and relatives' shares count for the Spanish CFC rule?

Yes. The 50 percent control test counts your shares together with those of related companies and of other Spanish taxpayers related to you by kinship, spouse included, up to the second degree ([LIRPF art. 91.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). The second degree covers parents, children, grandparents, grandchildren, siblings, and the same relatives of your spouse. So if your spouse holds 30 percent and you hold 25 percent, the test is met for both of you, and each of you is taxed on your own share of the results ([LIRPF art. 91.5](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). The test is made at the OÜ's year end, so a transfer to a relative does not escape it.

For a Spanish company that holds OÜ shares, the test counts related persons under the corporate tax law, which reach relatives of shareholders and directors up to the third degree ([LIS art. 100.1.a and 18.2](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18)).

Control alone does not trigger the tax: the low-tax test, the kind of income and the EU exception still apply (see the section above). The treaty has no rule on this.

Confirm with a local adviser: whether the Agencia Tributaria also counts relatives who are not Spanish taxpayers, and how shares under a community property regime are split between spouses.

## Does Spain charge exit tax if I move to Estonia?

Yes, if you were a Spanish taxpayer for at least 10 of the last 15 years and your shares are worth more than 4 million euros in total, or more than 1 million euros in a company in which you hold over 25 percent. The unrealised gain is then taxed in your last Spanish return ([LIRPF art. 95 bis 1 and 2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis)). An unlisted OÜ is valued at the higher of its net equity and its average profit of the last three years capitalised at 20 percent, unless you prove another market value ([LIRPF art. 95 bis 3.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis)). An OÜ with large retained profit can cross the thresholds even if it cost little to set up.

For a move to another EU state such as Estonia, you can opt to pay only if, within ten years, you sell the shares, leave the EU and the EEA, or fail to report each year. If you return to Spain without any of these events, the tax lapses ([LIRPF art. 95 bis 6](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis)). A separate deferral, on request and with security, exists for a temporary move ([LIRPF art. 95 bis 4](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis)).

After the move, a later sale of shares that are not land-rich is taxable only in Estonia (Art. 13(4) of the treaty). Estonia has no exit tax for individuals and taxes a resident's gain only on disposal ([TuMS § 15 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: under the EU option, a sale within ten years is exactly what makes the Spanish exit tax payable; ask whether this fits Art. 13(4). Ask also how to report the option, and whether contributing the shares to a holding counts as a sale.

## What changes when I move to Spain with an existing company?

From the year you become resident, Spain taxes your worldwide income for the whole calendar year ([LIRPF art. 9](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a9) and art. 12). Your shares keep their historic cost: we found no rule that resets it to market value on arrival, so a gain built up before the move is taxed in Spain on a later sale ([LIRPF art. 35](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)).

From the first year, the Spanish CFC rule can apply to the OÜ ([LIRPF art. 91](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). If you run the OÜ from Spain, it can become a Spanish resident company ([LIS art. 8.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8)), and your board work in Spain can create a permanent establishment. Filing duties start: modelo 720 by 31 March of the next year if your OÜ shares or the OÜ accounts you can operate exceed 50,000 euros ([RD 1065/2007 art. 42 bis and 42 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984)), and a wealth tax return if tax is payable or your assets exceed 2 million euros ([Ley 19/1991 art. 37](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392)).

Before arrival, consider paying out or valuing the OÜ's retained profit. A dividend paid in a calendar year before the year in which you become resident in Spain is not Spanish income. Because Spain has no split year, a dividend paid earlier in the year of arrival can still be taxed in Spain, unless the treaty tie-breaker makes you resident only in Estonia when it is paid (Art. 4(2) of the treaty). Confirm the timing with a local adviser. Newcomers can also opt for the Beckham regime (see the next section). Leaving Estonian residence has no exit tax for an individual.

Confirm with a local adviser: whether any market-value step-up is available in any form. We found none in the law.

## Can I use the Beckham regime as director of my Estonian company?

Possibly. The impatriate regime (régimen de impatriados) is open to a person not resident in Spain in the previous five years who moves to Spain, among other routes, as a consequence of becoming administrator of an entity ([LIRPF art. 93.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a93)). The law does not require the entity to be Spanish. If it is a passive holding company (entidad patrimonial), you may not hold 25 percent or more ([RIRPF art. 119.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820); [LIS art. 18.2](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a18)). You opt within six months of the start of the activity ([RIRPF art. 116](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)).

Under the regime, for the year of the move and the five following years, you pay tax under the non-resident rules ([LIRPF art. 93](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a93); [RIRPF art. 115](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)):

- all your work income counts as Spanish and is taxed at 24 percent up to 600,000 euros and 47 percent above;
- Spanish-source savings income is taxed at 19 to 30 percent;
- dividends of a company resident in Estonia are not taxed, because the non-resident rules tax only dividends of Spanish companies ([TRLIRNR art. 13.1.f](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a13));
- wealth tax applies only to your Spanish assets.

The traps:

- If the OÜ is managed from Spain, it is a Spanish resident company ([LIS art. 8.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8)), its dividends become Spanish-source, and it may owe Spanish corporate tax.
- Your board work in Spain can give the OÜ a Spanish permanent establishment, and your own income must not come through one.
- Your board fee is taxed in Spain at 24 percent and in Estonia under [TuMS § 29 lg 2](https://www.riigiteataja.ee/akt/129042026004). Spain credits the Estonian tax only up to 30 percent of the Spanish tax on all your foreign work income that year ([RIRPF art. 114.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)).
- The treaty excludes from "resident" a person taxed "in respect only of income from sources in that State" (Art. 4(1) of the treaty). Spain gives a Beckham taxpayer a special residence certificate, and a certificate for treaty purposes only where the minister provides for it on reciprocity ([RIRPF art. 120](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)). Estonia may then refuse you treaty benefits.

Confirm with a local adviser: whether you qualify if you already live in Spain when you become administrator of your own OÜ (ideally through a binding ruling), and whether a trading OÜ counts as an entidad patrimonial. Social security can still require Spanish registration.

## Which country taxes my pension?

A pension for past employment is taxed only in the state where you live (Art. 18 of the treaty). The treaty has no separate rule for social security pensions, so a state old-age pension earned through work follows the same rule. A pension paid by a state or a local authority for government service is taxable only in the paying state (Art. 19(2)(a)), unless you are a resident and a national of the other state (Art. 19(2)(b)). Other income not covered elsewhere is taxed in the state of residence (Art. 21(1)).

- **You live in Spain and receive an Estonian pension.** Spain taxes it, and Estonia must not. The Estonian payer needs a certificate of Spanish residence to stop withholding ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)).
- **You live in Estonia and receive a Spanish pension.** Estonia taxes it at 22 percent, with the higher basic exemption at pensionable age ([TuMS § 12 lg 1 p 7, § 19 lg 2, § 23^5 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Without the treaty, Spain would tax a non-resident's pension at 8, 30 and 40 percent ([TRLIRNR art. 25.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25)). A certificate of Estonian residence removes that tax, except for a Spanish government-service pension.

Confirm with a local adviser: whether a private pension plan counts as a pension for past employment, and which certificate and form the Spanish payer needs to stop withholding or refund past withholding. Check the government-service rule for each spouse, because it depends on nationality.

## What must I report in Spain about my company, and how do I value it for modelo 720?

You file the foreign assets return (modelo 720) between 1 January and 31 March when a block of assets exceeds 50,000 euros at 31 December. Two blocks matter: your OÜ shares, and the OÜ's bank accounts on which you are an authorised signatory or beneficial owner. In later years you file again only if a block rises by more than 20,000 euros ([RD 1065/2007 art. 42 bis and 42 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984)). Crypto held abroad goes on a separate return, modelo 721 ([LGT additional provision 18](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186)).

The value: the regulation asks only for the value of the shares, and the modelo 720 design asks for the balance at 31 December ([Orden HAP/72/2013, annex](https://www.boe.es/buscar/act.php?id=BOE-A-2013-954)). Neither sets a method for unlisted shares. A common reading in practice uses the wealth tax value: for an unaudited OÜ, the highest of the nominal value, the net equity of the last approved balance sheet, and the average profit of the last three years capitalised at 20 percent ([Ley 19/1991 art. 16](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392)). On that reading, a profitable OÜ is reported at five times its average profit if that is more than its equity.

The penalties: the EU Court found the old special penalties of the modelo 720 contrary to EU law (case C-788/19, judgment of 27.01.2022), and Ley 5/2022 removed them ([Ley 5/2022](https://www.boe.es/buscar/doc.php?id=BOE-A-2022-3712)). The general penalties now apply, on our reading of the law ([LGT art. 198 and 199](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186)):

- late filing: 20 euros per item of data, minimum 300 and maximum 20,000 euros, halved if you file late without a request from the tax office;
- incomplete or wrong data: 200 euros per non-monetary item, or up to 2 percent of the amounts for monetary items, minimum 500 euros.

If the Spanish CFC rule applies, you also file the OÜ's data with your return ([LIRPF art. 91.11](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a91)). A wealth tax return is due if tax is payable or your assets exceed 2 million euros ([Ley 19/1991 art. 37](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392)). Under the treaty, only your state of residence taxes your shares as capital (Art. 22(4) of the treaty).

Spain learns about the OÜ anyway. The two states exchange the information needed to apply the treaty or their tax laws (Art. 26(1) of the treaty), including information that is submitted automatically to the tax authorities under domestic law (Protocol point XI(2)), and banks report the controlling persons of a passive company under the automatic exchange between tax authorities.

Confirm with a local adviser: which value the Agencia Tributaria expects for unlisted foreign shares, which penalty amounts it applies (some advisers quote higher figures that we did not find in the law), and the modelo 721 thresholds. Ask for the OÜ's 31 December balances early.

## How do I prove residence to get the treaty rates?

Your OÜ compiles a "certificate of residence and tax liability" in e-MTA, or applies through an online form, and gets it within five working days ([EMTA](https://www.emta.ee/en/private-client/e-services-tax-literacy/registers-inquiries/applying-certificates)). A Spanish payer applies the treaty rate only if the OÜ proves it is resident in Estonia. Where Spain withheld too much, the OÜ claims the refund in Spain on the Spanish non-resident return forms ([Agencia Tributaria, G305](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G305.shtml)).

For your own Estonian income where the treaty removes Estonian tax, such as an Estonian pension, Estonia needs a certificate of residence confirmed by the Spanish tax authority ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)). The Agencia Tributaria issues it under procedure G305 ([Agencia Tributaria](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G305.shtml); [RD 1065/2007 art. 70 to 76](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984)). A Beckham taxpayer gets a certificate for treaty purposes only in limited cases ([RIRPF art. 120](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)).

A certificate is not always enough. An OÜ owned by a Spanish resident is more than 50 percent held by a non-resident of Estonia, so for Spanish dividends, interest, royalties and gains it also needs real business operations in Estonia (Protocol point VI(a)). If Spain treats the OÜ as managed from Spain, a certificate does not settle that either.

Confirm with a local adviser: which certificate, how recent, and which form a Spanish payer needs to apply the treaty rate at source.

## Can Spain deny my company treaty benefits as abusive?

Yes, on several grounds:

- Protocol point VI is a mechanical test. An OÜ more than 50 percent held by non-residents of Estonia gets no treaty relief for Spanish dividends, interest, royalties and gains, unless it carries on substantive business operations in Estonia, "other than the mere holding of shares or property" (Protocol point VI(a)). A one-asset holding OÜ owned by a Spanish resident fails it. Only the two tax authorities can restore the relief, if the company rests on sound business reasons (Protocol point VI(b)).
- Since 01.01.2023, the principal purpose test of the MLI denies a benefit if obtaining it was one of the principal purposes of an arrangement (MLI Art. 7(1)). A holding set up shortly before a dividend or a sale, with no staff or decisions in Estonia, is the typical target.
- Spain has general anti-abuse rules for artificial arrangements and for simulation ([LGT art. 15 and 16](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186)).
- An OÜ run from Spain can be treated as a Spanish company ([LIS art. 8.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8)), and then gets no treaty benefits without a mutual agreement (Art. 4(3) of the treaty).

Protocol point VI does not apply to board fees (Art. 16) or business profits (Art. 7). Document the business reasons and the substance of the OÜ (contracts, staff or service providers, decisions in Estonia) before you claim Spanish treaty relief. The Estonian view of substance is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

## What can I do if both countries tax the same income?

You can start a mutual agreement procedure. You present the case to the tax authority of your state of residence within three years from the first notice of the action that taxes you against the treaty, whatever domestic remedies you use (Art. 25(1) of the treaty). An agreement is carried out whatever the domestic time limits (Art. 25(2)). The treaty has no arbitration clause, and the MLI adds none.

In Spain, the request goes in writing to the Dirección General de Tributos, or to the Agencia Tributaria for cases on permanent establishments and related companies. It must name the parties, the foreign authority, the treaty article you say is misapplied and your reading of it. When the request is admitted, Spain informs the body that hears any parallel appeal ([RD 1794/2008 art. 2, 4, 7 to 9](https://www.boe.es/eli/es/rd/2008/11/03/1794/con)). As both states are in the EU, the procedure of [Council Directive (EU) 2017/1852](https://eur-lex.europa.eu/eli/dir/2017/1852/oj) is also available, also within three years, with the request sent to all authorities at once ([RD 1794/2008 art. 37 to 39](https://www.boe.es/eli/es/rd/2008/11/03/1794/con)).

In Estonia, you file with EMTA. There is no form, but the request must name you, the other country, the facts and the years. EMTA recommends a protective request while domestic appeals run, to stay within both time limits ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements)).

Spain can assess tax for four years ([LGT art. 66](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186)). File as soon as an assessment or proposal against the treaty is notified. Social security disputes are outside the treaty and go through Regulation 883/2004. Confirm with a local adviser: whether to pursue the Spanish appeal, the mutual agreement procedure or both, and whether to ask for suspension of collection.

## How does the MLI change this treaty?

The treaty is a Covered Tax Agreement of both states. The MLI entered into force for Estonia on 01.05.2021 and for Spain on 01.01.2022, and it has effect for this treaty from 01.01.2023: for withholding taxes on events from that date, and for other taxes for periods that begin on or after it. Three changes apply:

- the new preamble against non-taxation and treaty shopping (MLI Art. 6(1));
- the principal purpose test (MLI Art. 7(1)), which applies next to Protocol point VI and supersedes the treaty where they conflict;
- the 365-day land-rich share rule (MLI Art. 9(4)), which replaces the share part of Art. 13(1) of the treaty and Protocol point IX.

Nothing else changes. The tie-breaker for companies (Art. 4(3) and Protocol point II), the permanent establishment article (Art. 5), the dividend article, the relief article and the mutual agreement article stay as they are. The Ministry of Finance publishes a synthesised text that shows the result ([fin.ee](https://www.fin.ee/sites/default/files/documents/2022-06/Estonia-%20Spain%20DTC%20MLI%20synthesised%20text%20%28eng%29_0.docx)). The synthesised text is not law: the treaty and the MLI are.

Separately, the most-favoured-nation clauses of the 2003 Protocol changed the result for interest and royalties from 01.01.2016, without a new protocol ([fin.ee](https://www.fin.ee/en/public-finances-and-taxes/tax-and-customs-policy/overview-estonian-bilateral-conventions-avoidance)).

General information, not advice for your situation. The law as in force on 01.10.2026.

---

Source: /en/tax-treaties/ukraine

# Ukraine - Estonia tax treaty

> Your Estonian OÜ while you live in Ukraine. How the Ukraine - Estonia double tax treaty, Ukrainian law and Estonian law apply to a Ukrainian resident who owns an Estonian OÜ: residence and temporary protection, place of management, permanent establishment, board fees, dividends, CFC (KIK) rules, NBU currency rules, FOP and Diia City, and more.

Law as of 01.10.2026. General information, not advice for your situation.

You live in Ukraine and own an Estonian OÜ, or plan to found one, or you live in Estonia under temporary protection and still have ties to Ukraine. This page shows how the Estonia - Ukraine tax treaty splits the right to tax between the two countries, and what Ukrainian and Estonian law add. The Ukrainian law parts cite the Tax Code of Ukraine and the NBU rules on zakon.rada.gov.ua. Ukrainian law changes often, especially under martial law, so confirm each Ukrainian point with a Ukrainian tax adviser before you act.

## Treaty facts

|                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| ------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Treaty              | Convention between the Government of the Republic of Estonia and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (our translation of the Estonian title) ([Riigi Teataja](https://www.riigiteataja.ee/akt/13089988), [Ukrainian text](https://zakon.rada.gov.ua/laws/show/233_687))                                                                                                                                                                                                                                                                                                                          |
| Signed              | 10.05.1996 in Tallinn                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| In force            | 24.12.1996 according to the notice in Riigi Teataja. The overview of the Ministry of Finance gives 30.12.1996                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Effective from      | 01.01.1997: withholding taxes on income received from that date, other taxes for periods from that date                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| Protocols           | None                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| MLI                 | Applies. The treaty is a Covered Tax Agreement of both states. The MLI adds its anti-abuse preamble (MLI Art. 6(1)), replaces Art. 24 with the principal purpose test (MLI Art. 7(1)), replaces Art. 13(2) with the 365-day land-rich share rule (MLI Art. 9(4)), and changes the mutual agreement procedure (MLI Art. 16). In effect for withholding taxes from 01.01.2022 in both states, and for other taxes for periods from 25.06.2022 in Ukraine and from 01.01.2023 in Estonia. The mutual agreement changes apply to cases presented from 25.12.2021. [Synthesised text](https://www.fin.ee/sites/default/files/documents/2021-12/Estonia-%20Ukraine%20DTC%20MLI%20synthesised%20text%20%28eng%29.docx) |
| Authentic languages | Estonian, Ukrainian and English, all equally authentic. If they differ, the English text prevails. The English text is not published in Riigi Teataja, and we could not find it. This page paraphrases the Estonian and Ukrainian texts. The authentic texts are the ones linked above                                                                                                                                                                                                                                                                                                                                                                                                                          |

## In short

- e-Residency and an Estonian OÜ do not make you resident in Estonia. If you live in Ukraine, Ukraine taxes your worldwide income.
- If you run the OÜ from Ukraine, the treaty still keeps the OÜ resident in Estonia, but your work there can create a Ukrainian permanent establishment taxed at 18 percent.
- Estonia withholds no tax from your dividend. Ukraine taxes it at 9 percent plus the 5 percent military levy, and on the texts you cannot credit the Estonian 22/78 company tax.
- The Ukrainian CFC (KIK) rules usually tax the profit the OÜ keeps, unless the EUR 2 million or the passive income exemption applies. The report is due even when the profit is exempt.
- The Estonian and Ukrainian texts differ on board fees and on pensions. The English text decides, and it is not available, so get advice before you rely on either.
- Under temporary protection in Estonia, both states may claim you. The treaty tie-breaker decides, and a registered FOP points to Ukraine under Ukrainian law.

## Does e-Residency or an Estonian company make me tax resident in Estonia?

No. You are resident in Estonia only if you have your place of residence there or stay there 183 days in 12 months ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). e-Residency and company ownership count for neither. An e-resident who lives in Ukraine pays Estonian tax only on Estonian-source income ([TuMS § 6 lg 3, § 29](https://www.riigiteataja.ee/akt/129042026004)). The Estonian side is explained in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Ukraine treats a person with a place of residence in Ukraine as resident. Its own ladder then looks at the permanent home, the centre of vital interests, 183 days in Ukraine in the tax year, and finally citizenship ([Tax Code of Ukraine art. 14.1.213](https://zakon.rada.gov.ua/laws/show/2755-17)). Under that article, family members living in Ukraine or registration as an entrepreneur (FOP) is enough to place the centre of vital interests in Ukraine, and registration as a self-employed person is on its own enough for residence. The same article says that Ukraine's own "e-resident" status is not a residence factor. That status has nothing to do with Estonian e-Residency.

If both countries treat you as resident, the treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality, and finally agreement between the two tax authorities (Art. 4(2) of the treaty). The MLI does not change Art. 4. A resident who leaves Ukraine for permanent residence abroad must file a tax return at least 60 calendar days before departure ([Tax Code art. 179.3](https://zakon.rada.gov.ua/laws/show/2755-17)). In Estonia, you report an arrival or departure on form R ([TuMS § 6 lg 6](https://www.riigiteataja.ee/akt/129042026004)).

Dual citizens take note: a Ukrainian citizen who also holds another citizenship has no right to a Ukrainian credit for tax paid abroad, under the Tax Code or under a treaty ([Tax Code art. 14.1.213](https://zakon.rada.gov.ua/laws/show/2755-17)). This affects every credit on this page.

Confirm with a local adviser: Ukraine has no split-year rule in the provisions we read, so ask whether you stay resident for the whole calendar year of departure.

## I live in Estonia under temporary protection: am I still a Ukrainian tax resident?

Possibly, and Estonia may treat you as resident too. Estonia treats you as resident from the day of arrival if you have your place of residence in Estonia or stay 183 days in 12 months ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency)). Ukraine still treats you as resident if family members live in Ukraine, or if you keep a FOP or other self-employed registration ([Tax Code art. 14.1.213](https://zakon.rada.gov.ua/laws/show/2755-17)).

When both states claim you, the treaty tie-breaker decides: permanent home, then centre of vital interests, then habitual abode, then nationality (Art. 4(2) of the treaty). The Ukrainian "sufficient condition" does not bind the treaty test, which weighs all your personal and economic ties. A person with a home in Estonia, children at school in Estonia and an OÜ run from Estonia may be resident in Estonia under the treaty even with a FOP in Ukraine. A person whose family stayed in Ukraine is likely resident in Ukraine. The Ombudsman of Ukraine says that under temporary protection the centre of vital interests becomes decisive, with family residence and FOP registration weighed ([Ombudsman of Ukraine](https://www.ombudsman.gov.ua/news_details/podatkove-rezidentstvo-yak-ukrayincyam-platiti-podatki-za-kordonom)).

What follows for your OÜ:

- If you are resident in Estonia under the treaty, the OÜ pays the Estonian distribution tax on dividends ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)), and the Ukrainian CFC rules, which apply only to a controlling person resident in Ukraine, no longer apply ([Tax Code art. 39-2.1.2](https://zakon.rada.gov.ua/laws/show/2755-17)). Your FOP income may be taxed in Ukraine only through a fixed base or permanent establishment there, or if you spend more than 183 days in Ukraine in a twelve-month period (Art. 7(1) and 14(1) of the treaty).
- If you are resident in Ukraine under the treaty, read the sections below on [dividends](#how-does-ukraine-tax-a-dividend-from-my-company) and the [CFC rules](#can-the-ukrainian-cfc-rules-tax-the-profit-my-company-keeps).

If both states keep claiming you, use the [mutual agreement procedure](#what-can-i-do-if-both-countries-tax-the-same-income).

Confirm with a local adviser: whether closing or suspending the FOP changes the Ukrainian analysis, and whether Ukraine can refuse a residence certificate to a person who also has Estonian residence. Ask EMTA whether it treats the protection status as relevant to residence.

## Can Ukraine treat my Estonian company as a Ukrainian company?

Under its own law, yes, but the treaty keeps the OÜ in Estonia. Since 2020, a foreign company whose place of effective management is in Ukraine is a Ukrainian resident corporate taxpayer ([Tax Code art. 133.1.5](https://zakon.rada.gov.ua/laws/show/2755-17)). Estonia treats the OÜ as resident because it was founded under Estonian law ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

The treaty gives a company that both states claim to the state under whose law it gets its legal status (Art. 4(3) of the treaty). For an OÜ that is Estonia. The MLI does not change this rule. The Tax Code itself says that a company treated as non-resident under a tax treaty is automatically a non-resident taxpayer in Ukraine ([Tax Code art. 133.1.5](https://zakon.rada.gov.ua/laws/show/2755-17)). Without the treaty, Ukraine would tax a resident company at the basic rate of 18 percent ([Tax Code art. 136.1](https://zakon.rada.gov.ua/laws/show/2755-17)).

The real risk is a permanent establishment in Ukraine. The treaty lists "a place of management" as the first example of one (Art. 5(2)(a) of the treaty; see [below](#does-my-work-from-home-in-ukraine-create-a-permanent-establishment)). The e-Residency programme warns that a company "effectively managed from Ukraine" is "recognised as a corporate income tax payer in Ukraine" ([e-Residency](https://www.e-resident.gov.ee/blog/posts/ukrainian-entrepreneurs-run-an-eu-company-with-e-residency/)). EMTA adds that such a company "will probably have a permanent establishment abroad" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Confirm with a local adviser: how the State Tax Service applies the "automatically non-resident" rule in practice, and whether it asks for an Estonian residence certificate of the OÜ. Both available texts of Art. 4(3) point to the law of incorporation, but the prevailing English text was not available.

## What does Ukraine look at to decide where my company is managed?

The Tax Code lists the facts: where the executive body meets most regularly, from where officers take management decisions and run daily operations, and from where the company is actually managed, whatever the formal powers. As a fallback, it looks at where the bank accounts, the accounting and the staff are managed ([Tax Code art. 133.1.5](https://zakon.rada.gov.ua/laws/show/2755-17)). The Ukrainian definition of a permanent establishment also puts the place of management first ([Tax Code art. 14.1.193](https://zakon.rada.gov.ua/laws/show/2755-17)). So the same facts decide whether the OÜ has a Ukrainian permanent establishment.

To keep management in Estonia, the facts must change, not only the paperwork:

- a board member resident in Estonia who really takes the decisions;
- board resolutions taken and signed in Estonia;
- an Estonian office, accountant and bank relationship;
- contracts negotiated and signed from Estonia.

An Estonian service address or contact person alone does not help. Neither do "meetings" on paper while you decide everything from home. If you keep the bank tokens and the books at home in Ukraine, you meet the Ukrainian fallback criteria even if a nominee signs in Estonia. For many owners it is more realistic to accept a Ukrainian permanent establishment than to build Estonian substance that fails in an audit. The Estonian evidence list is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser: how the State Tax Service reads "regular meetings" and "actual management" for a company with one owner.

## Does my work from home in Ukraine create a permanent establishment?

Often yes. A fixed place of business through which the OÜ carries on its business is a permanent establishment, and the treaty lists a place of management and an office (Art. 5(1) and 5(2)(a) and (c) of the treaty). A person who is authorised to conclude contracts in the OÜ's name and habitually does so in Ukraine also creates one (Art. 5(5)). The MLI does not widen this rule, because Estonia reserved MLI Arts 12 to 15. Work that is only preparatory or auxiliary does not count (Art. 5(4)), but development, sales and management are core work.

Ukrainian law goes further: services through employees in Ukraine for more than 183 days in 12 months, and persons who habitually negotiate the essential terms of contracts, create a permanent establishment ([Tax Code art. 14.1.193](https://zakon.rada.gov.ua/laws/show/2755-17)). For an Estonian resident company, the treaty definition prevails.

Ukraine can then tax the profit that belongs to the permanent establishment, priced at arm's length (Art. 7(1) and (2) of the treaty), at 18 percent in the general procedure ([Tax Code art. 141.4.7, 136.1](https://zakon.rada.gov.ua/laws/show/2755-17)). A non-resident that operates through a permanent establishment must register with the Ukrainian tax authority, and an unregistered one found in an audit can be registered without an application ([Tax Code art. 64.5](https://zakon.rada.gov.ua/laws/show/2755-17)).

On the Estonian side, a dividend paid out of permanent establishment profit that was taxed in Ukraine bears no Estonian distribution tax ([TuMS § 50 lg 1^1 p 4](https://www.riigiteataja.ee/akt/129042026004)). EMTA confirms it, and adds that the permanent establishment profit must still be reported in Annex 7 of form TSD and the dividend recipients on form INF 1 ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). For other income taxed in Ukraine, the OÜ can deduct the Ukrainian tax from its distribution tax ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)). Keep the Ukrainian tax assessment and proof of payment.

Confirm with a local adviser: how a permanent establishment of a one-person foreign company registers in Ukraine, and how its profit is computed.

## How is my board member fee taxed?

Estonia taxes it under its own law. The OÜ withholds 22 percent income tax ([TuMS § 29 lg 2, § 41 p 2, § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)) and pays 33 percent social tax ([SMS § 2 lg 1 p 4, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). EMTA says the company pays both "regardless of the location where work is carried on" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Whether the treaty allows this depends on Art. 16, and the two available texts differ. The Estonian text covers fees paid to a member of the management board, the one board every OÜ must have. The Ukrainian text speaks of a member of the board of directors, which can be read as a supervisory board. If Art. 16 does not apply, the fee falls under Art. 15(1), or under Art. 14 or Art. 21(1) if board work is not an employment, and on each of them Estonia has no right to tax board work done in Ukraine by a Ukrainian resident who has no fixed base in Estonia. The prevailing English text decides, and it was not available.

Ukraine taxes the fee as foreign income in your annual return at 18 percent ([Tax Code art. 170.11.1, 167.1](https://zakon.rada.gov.ua/laws/show/2755-17)), plus the 5 percent military levy. The levy falls to 1.5 percent from 1 January of the year after the third calendar year after martial law ends ([Tax Code, section XX, subsection 10, para. 16-1](https://zakon.rada.gov.ua/laws/show/2755-17)). Ukraine credits the Estonian income tax, but not the social tax, up to the Ukrainian tax on that income (Art. 23 of the treaty; [Tax Code art. 170.11.2, 170.11.4](https://zakon.rada.gov.ua/laws/show/2755-17)). You need a certificate of the Estonian tax authority on the income and the tax paid ([Tax Code art. 13.5](https://zakon.rada.gov.ua/laws/show/2755-17)). The return is due by 1 May and the tax by 1 August of the following year ([Tax Code art. 49.18.4, 179.7](https://zakon.rada.gov.ua/laws/show/2755-17)).

Confirm with a local adviser: whether EMTA and the State Tax Service treat an OÜ management board member as covered by Art. 16, and whether the Ukrainian credit also reduces the military levy. Ask EMTA for the tax certificate in good time. More on the Estonian side: [founder remuneration](/en/guides/founder-remuneration).

## Where is a salary for work I do in Ukraine taxed?

Only in Ukraine. A salary of a Ukrainian resident for work done in Ukraine is taxable only there (Art. 15(1) of the treaty). Estonia taxes a non-resident's salary only for work done in Estonia ([TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004)), and charges no social tax on pay for work abroad ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)). EMTA: "If the work of a non-resident is carried on outside of Estonia, there is no need to declare employment income or pay taxes on employment income in Estonia" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Ukraine taxes the salary at 18 percent plus the 5 percent military levy ([Tax Code art. 170.11.1, 167.1, section XX, subsection 10, para. 16-1](https://zakon.rada.gov.ua/laws/show/2755-17)). An OÜ without a Ukrainian permanent establishment is not a Ukrainian tax agent, so you file the annual return by 1 May and pay by 1 August ([Tax Code art. 49.18.4, 179.7](https://zakon.rada.gov.ua/laws/show/2755-17)).

Days worked in Estonia are different. Pay for them may be taxed in Estonia from the first day, because the employer is an Estonian resident (Art. 15(1) and 15(2)(b) of the treaty; [TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Ukraine then credits the Estonian tax. Keep a record of those days. A board member fee is a separate payment under Art. 16 (see the section above).

Confirm with a local adviser: whether you or the foreign employer must register for the Ukrainian single social contribution (ESV), and how Ukrainian labour law treats a foreign employer.

## Which social security applies to me?

The tax treaty does not decide this: it covers only taxes on income and capital (Art. 2 of the treaty). Ukraine is not in the EU, so the EU A1 certificate does not apply. Instead, the Estonia - Ukraine social security agreement of 05.10.2010, in force from 01.02.2012, applies the law of the state where you work, whatever your residence ([social security agreement, Art. 5(2)](https://www.riigiteataja.ee/akt/207112011002)). A person working in both states is covered by the law of the state of residence (Art. 5(4)), and a posted worker keeps the law of the sending state for up to 24 months (Art. 5(5)). The Social Insurance Board lists Ukraine among the states with a bilateral agreement ([Sotsiaalkindlustusamet](https://sotsiaalkindlustusamet.ee/en/pension-and-benefits/pension-abroad-and-foreign-pension-estonia/eu-pensions-and-partner-countries)).

For a salary for work in Ukraine, Estonia charges no social tax anyway ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019)). For a board fee, Estonian law charges 33 percent social tax wherever the work is done ([SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019)), and EMTA names only an A1 certificate from an EEA state as the way out ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). Payments that an international agreement keeps from tax in Estonia are exempt ([SMS § 3 p 15](https://www.riigiteataja.ee/akt/121052026019)), and board work done in Ukraine points to Ukrainian law under Art. 5(2) of the agreement. Whether EMTA accepts that, and which Ukrainian certificate proves it, is not settled. Until it is, the OÜ should pay the social tax or get a written position from EMTA or the Social Insurance Board. Without social tax paid in Estonia, the fee gives you no Estonian health insurance or pension rights.

Confirm with a local adviser: whether you owe the Ukrainian single social contribution (ESV) on a foreign board fee or salary.

## How does Ukraine tax a dividend from my company?

Ukraine taxes a dividend from a foreign company at half the basic rate, so 9 percent, plus the 5 percent military levy ([Tax Code art. 167.5.4, 170.11.1, section XX, subsection 10, para. 16-1](https://zakon.rada.gov.ua/laws/show/2755-17)). You declare it in the annual return by 1 May and pay by 1 August of the following year ([Tax Code art. 49.18.4, 179.7](https://zakon.rada.gov.ua/laws/show/2755-17)). The treaty lets Ukraine tax the dividend without limit (Art. 10(1) of the treaty). A rate of 1.5 percent for the military levy, quoted in older sources, is out of date.

Estonia normally withholds nothing from a dividend paid to you. The OÜ pays the corporate income tax of 22/78 on the distribution ([TuMS § 50 lg 1, § 4](https://www.riigiteataja.ee/akt/129042026004)). EMTA: "If an Estonian company pays income tax on dividends at the normal rate of 22/78, no further income tax withholding will apply for the dividend distribution to a natural (e-resident) person" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). The OÜ declares the dividend, not you.

One exception: an OÜ withholds 7 percent from a dividend that is exempt under [TuMS § 50 lg 1^1](https://www.riigiteataja.ee/akt/129042026004) if the profit behind it was taxed at the former 14/86 rate before 2025 ([TuMS § 61 lg 68](https://www.riigiteataja.ee/akt/129042026004)). This can happen in a holding OÜ that passes on older subsidiary dividends. That 7 percent is your own tax, stays below the 15 percent treaty cap (Art. 10(2)(b)), and can be credited in Ukraine against a certificate of the tax withheld.

A dividend paid out of profit already taxed under the CFC rules is treated differently (see [the CFC section](#can-the-ukrainian-cfc-rules-tax-the-profit-my-company-keeps)). See also [how the distribution tax works](/en/guides/cit-distribution-tax), [how to pay a dividend](/en/guides/dividends-mechanics) and the [dividend tax calculator](/en/tools/dividend-tax-calculator).

## Can I credit the Estonian 22/78 company tax against my Ukrainian tax?

On the texts, no. Ukraine credits Estonian tax computed on the same income (Art. 23 of the treaty). The 22/78 is the company's tax on its profit, and the dividend article says it does not affect the taxation of the company on the profits out of which the dividend is paid (Art. 10(2), last sentence). The only credit for underlying company tax in the treaty is for an Estonian company that receives Ukrainian dividends (Art. 23 of the treaty, Estonian method), not for a Ukrainian individual.

Ukrainian law credits foreign tax only under a treaty, up to the Ukrainian tax on that income, and only against a certificate of the foreign authority on the tax paid ([Tax Code art. 13.5, 170.11.2, 170.11.4](https://zakon.rada.gov.ua/laws/show/2755-17)). A certificate of the OÜ's TSD tax is a certificate of the company's tax. EMTA agrees from the Estonian side: "income tax paid by the Estonian company will not count" ([EMTA](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)). So the Ukrainian 9 percent plus the levy comes on top of the Estonian 22/78.

The treaty rates of 5 and 15 percent only cap an Estonian tax on the shareholder. Estonia levies none, apart from the transitional 7 percent above, so the rates give you nothing to credit.

There is one domestic exception: if the OÜ's profit is taxed in Ukraine under the CFC rules, that tax is reduced by the company tax the OÜ actually paid ([Tax Code art. 170.13.2.4](https://zakon.rada.gov.ua/laws/show/2755-17); see the CFC section below).

Confirm with a local adviser: some Ukrainian advisers claim a credit for the 22/78. Ask for the State Tax Service position or an individual tax consultation before you rely on it.

## What if my company lends me money or pays my private costs?

In Estonia, the OÜ pays 22/78 on a loan to a shareholder that is in substance a hidden profit distribution ([TuMS § 50^2](https://www.riigiteataja.ee/akt/129042026004)) and on private expenses it pays for you ([TuMS § 51](https://www.riigiteataja.ee/akt/129042026004)). A benefit given to you as a board member, including a loan at below-market interest, is a fringe benefit taxed with income tax and social tax ([TuMS § 48 lg 3, lg 4 p 6](https://www.riigiteataja.ee/akt/129042026004)). All three are taxes on the company.

In Ukraine, the principal of a loan that is repaid is not income ([Tax Code art. 165.1.31](https://zakon.rada.gov.ua/laws/show/2755-17)). But a forgiven debt, a refund of your private expenses or help that you do not repay is an "additional benefit" taxed at 18 percent plus the military levy ([Tax Code art. 164.2.17, 170.11.1, 167.1](https://zakon.rada.gov.ua/laws/show/2755-17)). If Ukraine treats the payment as a dividend, the rate is 9 percent.

The treaty does not force both states to classify a payment the same way. Income that Estonian law taxes like income from shares is a dividend (Art. 10(3) of the treaty), a benefit for board work falls under Art. 16, and one for employment under Art. 15. So Estonia can tax the company at 22/78 while Ukraine taxes you at 18 percent, with no credit either way. The only treaty route is the [mutual agreement procedure](#what-can-i-do-if-both-countries-tax-the-same-income). A loan from the OÜ to you also needs a written agreement, a market interest rate and real repayment, and the NBU rules can block the transfer ([see below](#how-can-i-move-money-between-my-company-and-ukraine-under-the-nbu-rules)).

## How is interest between Ukraine and my company taxed?

Interest paid from Ukraine to the OÜ or to you abroad bears 15 percent Ukrainian withholding ([Tax Code art. 141.4.1, 141.4.2](https://zakon.rada.gov.ua/laws/show/2755-17)). The treaty caps it at 10 percent for the beneficial owner (Art. 11(2) of the treaty). The payer applies the cap only if it holds a residence certificate, legalised and translated as Ukrainian law requires. Otherwise it withholds the full rate and the excess is refunded through the payer's tax office ([Tax Code art. 103.2 to 103.5, 103.11](https://zakon.rada.gov.ua/laws/show/2755-17)). The OÜ pays Estonian tax only when it distributes the profit, and can then deduct the Ukrainian tax ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)).

Interest paid by the OÜ to a Ukrainian lender bears no Estonian withholding ([TuMS § 29 lg 7, § 41 p 4](https://www.riigiteataja.ee/akt/129042026004)). A Ukrainian individual declares it at 18 percent plus the military levy ([Tax Code art. 167.5.1, 170.11.1](https://zakon.rada.gov.ua/laws/show/2755-17)).

Between related persons, the rate must be at market level. The treaty limits apply only to an arm's-length amount (Art. 11(7) of the treaty), and the Estonian transfer pricing rules test the rate ([TuMS § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)). In Ukraine, transfer pricing control starts above UAH 150 million of annual revenue and UAH 10 million per counterparty ([Tax Code art. 39.2.1.7](https://zakon.rada.gov.ua/laws/show/2755-17)).

## Does Ukraine withhold tax on royalties or service fees paid to my company?

Royalties: yes. Ukraine withholds 15 percent from royalties paid to a non-resident ([Tax Code art. 141.4.1, 141.4.2](https://zakon.rada.gov.ua/laws/show/2755-17)). The treaty caps it at 10 percent for the beneficial owner (Art. 12(2) of the treaty). The treaty definition is wide: it also covers payments for the use of industrial, commercial or scientific equipment (Art. 12(3)). The payer needs the OÜ's residence certificate, legalised and translated, or the OÜ claims a refund of the excess. A certificate for the previous year can be used, with the current one supplied after the year ends ([Tax Code art. 103.2, 103.4, 103.5, 103.8, 103.11](https://zakon.rada.gov.ua/laws/show/2755-17)).

Service fees: no withholding. The Tax Code excludes payment for goods, works or services supplied to a Ukrainian resident ([Tax Code art. 141.4.1](https://zakon.rada.gov.ua/laws/show/2755-17)). Under the treaty, service fees are business profits, which Ukraine may tax only through a Ukrainian permanent establishment (Art. 7(1) of the treaty).

If your OÜ pays royalties to a Ukrainian resident, it withholds 10 percent in Estonia ([TuMS § 29 lg 6 p 4, § 41 p 8, § 43 lg 1 p 2](https://www.riigiteataja.ee/akt/129042026004)), within the treaty cap. Fees for services performed outside Estonia bear no Estonian withholding ([TuMS § 29 lg 3](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: whether Ukraine treats a software licence or SaaS (software as a service) payment as a royalty or a service.

## What if my company owns a Ukrainian company?

Ukraine withholds 15 percent on dividends to a non-resident ([Tax Code art. 141.4.1, 141.4.2](https://zakon.rada.gov.ua/laws/show/2755-17)). The treaty reduces it to 5 percent if the OÜ is the beneficial owner and holds at least 25 percent of the capital, and 15 percent in other cases (Art. 10(2) of the treaty). The Estonian text says the holding must be direct; the Ukrainian text does not. Ukraine is not an EU state, so the EU Parent-Subsidiary Directive does not apply. Ukraine refuses the reduced rate to an agent or conduit without real functions, assets or staff, and where getting the treaty benefit was the main purpose ([Tax Code art. 103.2, 103.3](https://zakon.rada.gov.ua/laws/show/2755-17)). Since 01.01.2022, the treaty's own principal purpose test also applies (MLI Art. 7(1)).

In Estonia, the OÜ can pass the dividend on without the 22/78 tax if it held at least 10 percent of the Ukrainian company when it received the dividend, and Ukrainian tax was withheld on the dividend or charged on the underlying profit ([TuMS § 50 lg 1^1 p 3](https://www.riigiteataja.ee/akt/129042026004)). The dividend must not be deductible for the payer ([TuMS § 50 lg 1^3](https://www.riigiteataja.ee/akt/129042026004)). Below 10 percent, the Ukrainian tax is only deducted from the distribution tax ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)). A Ukrainian subsidiary paying the 18 percent profit tax meets the "taxed" condition ([Tax Code art. 136.1](https://zakon.rada.gov.ua/laws/show/2755-17)). A subsidiary on the single tax or the Diia City regime may not, so check before you rely on the exemption.

Keep the Ukrainian withholding statement and the subsidiary's tax returns. They prove the conditions years later. You are then taxed in Ukraine on the OÜ's dividend at 9 percent plus the levy, and the CFC rules may already reach the profit.

## Who taxes the gain when I sell my company shares?

Ukraine alone, while you live there. The treaty leaves gains on shares to the seller's state of residence (Art. 13(5) of the treaty), unless the OÜ's value comes mainly from Estonian real estate (see the next section). Estonia does not tax a non-resident on a gain from shares of an ordinary OÜ ([TuMS § 29 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004)).

In Ukraine, a sale of corporate rights gives investment profit: the price minus the documented acquisition cost, netted with other investment results of the year, taxed at 18 percent ([Tax Code art. 170.2, 170.11.1, 167.5.1](https://zakon.rada.gov.ua/laws/show/2755-17)), plus the 5 percent military levy. You declare it in the annual return. The Cabinet of Ministers confirms that residents declare foreign income in Ukraine at these rates ([Cabinet of Ministers of Ukraine](https://www.kmu.gov.ua/news/u-dps-rozpovily-iak-deklaruiutsia-ta-opodatkovuiutsia-inozemni-dokhody)). A sale also ends your control of a CFC, which you must notify within 60 days ([Tax Code art. 39-2.5.5](https://zakon.rada.gov.ua/laws/show/2755-17)).

A buy-back of shares by the OÜ, a capital reduction or a liquidation is different. Estonia taxes the payment above your acquisition cost also for a non-resident, to the extent it was not taxed at company level ([TuMS § 29 lg 5, § 15 lg 2 and 3](https://www.riigiteataja.ee/akt/129042026004)).

Confirm with a local adviser: whether the treaty lets Estonia keep the tax on a buy-back or liquidation (as a dividend or as a gain), and how Ukraine accepts the acquisition cost of shares paid by a contribution in kind.

## How are rent and real estate gains taxed?

The state where the property is may tax rent and gains from it (Art. 6(1) and 13(1) of the treaty). The treaty also lets that state tax income from using or letting shares that give the right to use the company's real estate (Art. 6(4)). Since the MLI took effect, a gain on shares or comparable interests that derived more than 50 percent of their value from real estate in the other state at any time in the 365 days before the sale may also be taxed there (MLI Art. 9(4), which replaces Art. 13(2)). This applies for withholding taxes from 01.01.2022, and for other taxes from periods beginning 25.06.2022 in Ukraine and 01.01.2023 in Estonia.

Estonia taxes a non-resident on gains from Estonian real estate, on gains on holdings of at least 10 percent in a company whose assets were more than 50 percent Estonian real estate at the sale or in the two years before, and on rent from registered Estonian property ([TuMS § 29 lg 4 p 1 and p 5, lg 6 p 2](https://www.riigiteataja.ee/akt/129042026004)). Estonia taxes a land-rich share gain only where both the treaty test and the Estonian test are met.

Ukraine taxes its resident on foreign rent and gains at 18 percent plus the levy, and credits the Estonian tax up to the Ukrainian tax, against a certificate of the Estonian tax authority ([Tax Code art. 13.4, 13.5, 170.11.1 to 170.11.4, 167.1](https://zakon.rada.gov.ua/laws/show/2755-17)).

Confirm with a local adviser: whether the Ukrainian rules for real estate sales (one tax-free sale a year after three years, otherwise 5 percent, [Tax Code art. 172](https://zakon.rada.gov.ua/laws/show/2755-17)) apply to Estonian property, and whether the Tax Code's exclusion of "taxes on capital (capital gains)" from the credit ([art. 170.11.3](https://zakon.rada.gov.ua/laws/show/2755-17)) limits the credit for Estonian tax on a gain.

## Can the Ukrainian CFC rules tax the profit my company keeps?

Yes, as a rule. You are a controlling person if you hold more than 50 percent of the OÜ, more than 10 percent where Ukrainian residents together hold at least 50 percent, or if you have actual control ([Tax Code art. 39-2.1.2](https://zakon.rada.gov.ua/laws/show/2755-17)). Actual control includes giving binding instructions, negotiating the contracts, operating the bank accounts, or being named as beneficial owner ([Tax Code art. 39-2.1.6](https://zakon.rada.gov.ua/laws/show/2755-17)). Your share of the OÜ's adjusted profit then enters your annual return at 18 percent ([Tax Code art. 39-2.3, 170.13.1, 167.1](https://zakon.rada.gov.ua/laws/show/2755-17)), plus the military levy, unless an exemption applies (see the next section). Estonia does not tax the profit the OÜ keeps, so the effective tax rate test usually fails.

The treaty bars Ukraine from taxing the OÜ itself on its undistributed profits (Art. 10(5) of the treaty). The CFC charge falls on you, not on the OÜ, and no article of the treaty we read deals with it.

When the profit is later paid out:

- distributed before the CFC report for that year: the 9 percent dividend rate applies to the amount received;
- distributed after the report and before the end of the second year after the reporting year: the CFC tax is recomputed at 9 percent, and the dividend is not taxed again;
- distributed later: no recomputation and no second charge ([Tax Code art. 170.13.2.1 to 170.13.2.3](https://zakon.rada.gov.ua/laws/show/2755-17)).

The Ukrainian tax on CFC profit is reduced by the corporate tax the OÜ actually paid, with documents filed with the return, up to the tax on that profit ([Tax Code art. 170.13.2.4](https://zakon.rada.gov.ua/laws/show/2755-17)). That can include the Estonian distribution tax. Keep EMTA's record of the TSD tax and the bank payment. Estonia gives no relief in the other direction: the OÜ cannot deduct your personal Ukrainian CFC tax from its distribution tax ([TuMS § 54 lg 5](https://www.riigiteataja.ee/akt/129042026004)). The Estonian side is in our guide on [founder residency, permanent establishment and CFC rules](/en/guides/founder-residency-pe-cfc).

Confirm with a local adviser: whether the Estonian 22/78 paid in a year counts in the effective tax rate test, whether the military levy applies to CFC profit and is recomputed too, whether the Ukrainian CFC charge is compatible with the treaty, and whether the treaty credit also covers it.

## Is my company exempt from Ukrainian CFC tax under the EUR 2 million or the passive income test?

Either test can exempt it. The EUR 2 million test applies when the total aggregate income of all your CFCs, from all sources per their financial statements, does not exceed the equivalent of EUR 2 million at the end of the reporting period ([Tax Code art. 39-2.4.2](https://zakon.rada.gov.ua/laws/show/2755-17)). The statute measures income, not profit, and adds up all your CFCs. An OÜ with EUR 3 million of turnover and a small profit is not exempt under this test.

The passive income test needs a tax treaty in force, which this treaty is. Then the profit is exempt if passive income is not more than 50 percent of the OÜ's total income, or if passive income is earned with real functions, risks, staff and assets ([Tax Code art. 39-2.4.1](https://zakon.rada.gov.ua/laws/show/2755-17)). Passive income includes interest, investment profit, royalties and dividends ([Tax Code art. 14.1.268](https://zakon.rada.gov.ua/laws/show/2755-17)). An OÜ that sells services or goods to clients usually passes. A holding or IP licensing OÜ usually does not.

An exemption removes the tax, not the duty to report. The CFC report is still filed and states the ground of exemption ([Tax Code art. 39-2.5.3](https://zakon.rada.gov.ua/laws/show/2755-17)). You may also waive an exemption and choose taxation ([Tax Code art. 39-2.4.4](https://zakon.rada.gov.ua/laws/show/2755-17)).

Confirm with a local adviser: how foreign currency income is converted for the EUR 2 million test, and how service income from related parties is classified.

## How can I move money between my company and Ukraine under the NBU rules?

The treaty has no rule on currency control. Under martial law, NBU Resolution No. 18 forbids banks to make cross-border transfers out of Ukraine, except in the cases it lists ([NBU Resolution No. 18, point 14](https://zakon.rada.gov.ua/laws/show/v0018500-22)). An individual may pay abroad for goods, works, services or housing up to UAH 200,000 a month from hryvnia accounts (point 14, subpoint 8). We found no listed case for an individual's capital contribution or loan to a foreign company from Ukraine, so founding or funding an OÜ will likely need money already held abroad.

The restrictions concern outgoing transfers. We found no limit on receiving a salary, board fee or dividend from the OÜ, but the receiving bank checks the source of the funds, and the money is income to declare in Ukraine ([Tax Code art. 170.11.1](https://zakon.rada.gov.ua/laws/show/2755-17)). The 180-day settlement deadline applies to exports and imports of goods (point 14-2), not to services or dividends.

The NBU changes the resolution often. Check the current text on the day of the transfer.

Confirm with a local adviser: which documents your Ukrainian bank wants for a dividend or board fee (board resolution, annual report, EMTA tax record), and whether any rule lets an individual invest in a foreign company from Ukraine.

## Is an Estonian company better than a group 3 FOP or a Diia City company?

For a person who lives and works in Ukraine, the OÜ does not take the business out of Ukrainian tax. Work done from Ukraine can create a permanent establishment (Art. 5(1) and 7(1) of the treaty), the OÜ is your CFC, and its dividends are taxed in Ukraine. The e-Residency programme says the same: "E-Residency does not exempt your company from foreign tax liabilities in Ukraine" ([e-Residency](https://www.e-resident.gov.ee/blog/posts/ukrainian-entrepreneurs-run-an-eu-company-with-e-residency/)).

The Ukrainian alternatives:

- A group 3 FOP pays 5 percent of income, or 3 percent if VAT registered, within an annual income limit of 1167 minimum wages ([Tax Code art. 291.4, 293.3](https://zakon.rada.gov.ua/laws/show/2755-17)), plus a 1 percent military levy ([section XX, subsection 10, para. 16-1](https://zakon.rada.gov.ua/laws/show/2755-17)).
- A Diia City resident on the special regime pays 9 percent on a base that is mainly distributed or withdrawn capital, instead of 18 percent on annual profit ([Tax Code art. 136.8, 141.9-1](https://zakon.rada.gov.ua/laws/show/2755-17)). Its dividends to an individual are exempt if it paid no dividends for two calendar years in a row ([Tax Code art. 170.5.5](https://zakon.rada.gov.ua/laws/show/2755-17)).

You can keep a FOP and invoice the OÜ, but the price must be at arm's length, and either state can adjust it (Art. 9(1) of the treaty). Ukraine's CFC computation adjusts transactions with related non-residents too ([Tax Code art. 39-2.3.2.4](https://zakon.rada.gov.ua/laws/show/2755-17)). Such a structure also strengthens the case that the OÜ is run from Ukraine. A registered FOP is also a ground for Ukrainian residence (see [above](#does-e-residency-or-an-estonian-company-make-me-tax-resident-in-estonia)). The Estonian side of paying a contractor is in our guide on [contractors and cross-border workers](/en/guides/contractors-and-cross-border-workers).

Confirm with a local adviser: the single social contribution (ESV) of a FOP and of a director, and the Diia City conditions, which are in a separate law.

## Does Ukraine charge exit tax if I move to Estonia?

We found no Ukrainian exit tax on an individual's unrealised gain. But a resident who leaves Ukraine for permanent residence abroad must file a tax return at least 60 calendar days before departure ([Tax Code art. 179.3](https://zakon.rada.gov.ua/laws/show/2755-17)). The CFC report for your last year of Ukrainian residence is filed with the annual return ([Tax Code art. 39-2.5.2](https://zakon.rada.gov.ua/laws/show/2755-17)). The tax authority can assess CFC matters for 2555 days after the filing deadline ([Tax Code art. 102.1](https://zakon.rada.gov.ua/laws/show/2755-17)), so keep the OÜ's financial statements for the Ukrainian years.

Once you are resident only in Estonia under the treaty, a later sale of the shares is taxable only in Estonia (Art. 13(5) of the treaty), unless the OÜ is rich in Ukrainian real estate (MLI Art. 9(4)). Estonia taxes the gain on disposal ([TuMS § 15](https://www.riigiteataja.ee/akt/129042026004)), and treats you as resident from the day of arrival ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Estonia has no exit tax on individuals.

Confirm with a local adviser: that Ukraine has no exit tax for individuals, how it treats the year of departure, and whether a CFC notification is expected when residence ends.

## What changes when I move to Ukraine with an existing company?

From the day you become resident in Ukraine ([Tax Code art. 14.1.213](https://zakon.rada.gov.ua/laws/show/2755-17)), Ukraine taxes your worldwide income ([Tax Code art. 162.1.1](https://zakon.rada.gov.ua/laws/show/2755-17)). You become a controlling person of the OÜ if you meet the control tests, and you file the CFC report with each annual return ([Tax Code art. 39-2.1.2, 39-2.5.2](https://zakon.rada.gov.ua/laws/show/2755-17)). The CFC rules apply from the first year, so plan dividends before you arrive if the retained profit is large.

There is no step-up. On a later sale, Ukraine taxes the price minus the documented acquisition cost ([Tax Code art. 170.2.2](https://zakon.rada.gov.ua/laws/show/2755-17); Art. 13(5) of the treaty), so a gain built up while you lived in Estonia can be taxed in Ukraine. Estonia charges no exit tax when you leave. We found no Ukrainian regime for newcomers. Returns of capital you contributed are not taxable in Ukraine ([Tax Code art. 170.13-1](https://zakon.rada.gov.ua/laws/show/2755-17)), so keep a record of your contributions.

Confirm with a local adviser: whether arriving with existing shares triggers the 60-day CFC notification ([Tax Code art. 39-2.5.5](https://zakon.rada.gov.ua/laws/show/2755-17)), and which acquisition cost Ukraine accepts for shares acquired before arrival.

## Which country taxes my pension?

For a pension from past employment, the two available texts give opposite answers. The Estonian text of Art. 18(1) gives it only to the state of residence. The Ukrainian text gives it only to the state from which the payments are transferred. The prevailing English text decides, and it was not available, so settle this point before you rely on either.

Domestic law follows each reading. Ukraine excludes a foreign pension from tax if a treaty exempts it or taxes it in the paying country ([Tax Code art. 165.1.1](https://zakon.rada.gov.ua/laws/show/2755-17)). Estonia taxes pensions paid by Estonia to a non-resident ([TuMS § 29 lg 9](https://www.riigiteataja.ee/akt/129042026004)), unless a treaty gives the right to the residence state ([TuMS § 6 lg 5](https://www.riigiteataja.ee/akt/129042026004)).

A pension for government service, for example a Ukrainian civil service or military pension, is taxable only in the paying state, unless you are a resident and national of the other state (Art. 19(2) of the treaty). Ukraine also taxes its own state pensions above a threshold at 18 percent ([Tax Code art. 164.2.19, 167.4](https://zakon.rada.gov.ua/laws/show/2755-17)).

Confirm with a local adviser: how EMTA and the State Tax Service each apply Art. 18 in practice, and which Estonian pension pillars count as pensions for past employment. If they disagree, use the [mutual agreement procedure](#what-can-i-do-if-both-countries-tax-the-same-income).

## What must I report in Ukraine about my company, and what are the fines?

As a controlling person resident in Ukraine, you:

- notify the tax authority within 60 days of each acquisition of a holding or start of actual control, and of each disposal or end of control ([Tax Code art. 39-2.5.5](https://zakon.rada.gov.ua/laws/show/2755-17));
- file the CFC report electronically with the annual return by 1 May, with certified copies of the OÜ's financial statements ([Tax Code art. 39-2.5.2, 49.18.4](https://zakon.rada.gov.ua/laws/show/2755-17)). If the statements are not ready, you file a short report and the full one by the end of the following year, without fines ([Tax Code art. 39-2.5.3, 39-2.5.4](https://zakon.rada.gov.ua/laws/show/2755-17));
- pay the tax by 1 August ([Tax Code art. 179.7](https://zakon.rada.gov.ua/laws/show/2755-17)).

The fines are high ([Tax Code art. 120.7](https://zakon.rada.gov.ua/laws/show/2755-17)): 100 subsistence minimums for not filing the report, one per day up to 50 for late filing, 3 percent of the CFC's income or 25 percent of its adjusted profit (whichever is higher, up to 1000) for omitting a CFC, and 300 for each missed notification.

The martial-law moratorium: for breaches from 01.01.2022 to the end of the month in which martial law ends, these fines are not applied if you fulfil the duties within six months after martial law ends. Administrative and criminal liability for these breaches is excluded too ([Tax Code, section XX, subsection 10, para. 72](https://zakon.rada.gov.ua/laws/show/2755-17)). The duty to report and to pay the tax is not suspended. The moratorium does not cover the fine for not producing documents on request, or the daily fine when the report is still missing 30 days after the deadline for paying a fine.

What Ukraine learns: the treaty lets the two tax authorities exchange information needed for their domestic taxes (Art. 27(1) of the treaty). Ukraine has implemented the CRS, the automatic exchange of financial account data ([Tax Code art. 39-3](https://zakon.rada.gov.ua/laws/show/2755-17)). During martial law, CRS data on accounts of a Ukrainian citizen with a total balance of up to USD 250,000 on 31 December cannot be used to assess tax ([section XX, subsection 10, para. 53-1](https://zakon.rada.gov.ua/laws/show/2755-17)).

Confirm with a local adviser: that martial law is still in force on the date you rely on the moratorium, whether Estonia and Ukraine exchange CRS data with each other, and whether the annual return must list the shares or foreign accounts.

## How do I prove residence to get the treaty rates?

A Ukrainian payer applies a treaty rate only if the OÜ gives it a certificate of Estonian residence, issued by the Estonian authority, legalised and translated as Ukrainian law requires, and the OÜ is the beneficial owner ([Tax Code art. 103.2 to 103.5](https://zakon.rada.gov.ua/laws/show/2755-17)). A certificate for the previous year can be used, with the current one supplied after the year ends (art. 103.8). Without a certificate, the payer withholds the full Ukrainian rate, and the OÜ claims the excess back through the payer's tax authority (art. 103.10, 103.11).

The OÜ compiles a certificate of residence and tax liability in e-MTA, or applies by the online form or at a service bureau. EMTA issues it "within 5 working days", in Estonian, Russian or English, for a date, a period or a year, but not for a future period. Select Ukraine as the tax treaty country ([EMTA](https://www.emta.ee/en/business-client/registration-business/inquiries-and-certificates/applying-certificates)).

For relief in Estonia, a Ukrainian resident gives EMTA a certificate of residency confirmed by the Ukrainian tax authority (form TM3; [EMTA](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency)). An Estonian payer applies a lower treaty rate only with such a document ([TuMS § 43 lg 2 and 3](https://www.riigiteataja.ee/akt/129042026004)). You get your certificate of Ukrainian residence from the Ukrainian tax authority ([Ombudsman of Ukraine](https://www.ombudsman.gov.ua/news_details/podatkove-rezidentstvo-yak-ukrayincyam-platiti-podatki-za-kordonom)).

Confirm with a local adviser: whether the Ukrainian payer accepts the digitally stamped EMTA certificate, or wants a paper certificate with an apostille and a Ukrainian translation.

## Can Ukraine deny my company treaty benefits as abusive?

Yes, on two levels:

- Since the MLI took effect, the treaty has a principal purpose test: no benefit if getting it was one of the principal purposes of the arrangement, unless it fits the object and purpose of the treaty (MLI Art. 7(1), which replaces the treaty's own anti-abuse rule in Art. 24). It applies to withholding from 01.01.2022. The MLI also adds an anti-abuse preamble (MLI Art. 6(1)). The relief by the tax authority after a denial (MLI Art. 7(4)) does not apply, because Estonia did not choose it.
- Ukrainian law gives a reduced rate only to a beneficial owner, and refuses it where the main purpose of the transaction was to get the treaty benefit ([Tax Code art. 103.2, 103.3](https://zakon.rada.gov.ua/laws/show/2755-17)). A benefit must survive both tests.

The risk is concrete for a holding OÜ with one Ukrainian subsidiary, owned by a person living in Ukraine. The 5 percent dividend rate and the 10 percent cap on interest and royalties can be denied if the OÜ has no business reason beyond the treaty rate. Estonia has its own general anti-abuse rule ([TuMS § 5^1](https://www.riigiteataja.ee/akt/129042026004); [MKS § 84](https://www.riigiteataja.ee/akt/109072026040)). Document the business reasons and substance of the OÜ (EU clients, staff, decisions in Estonia) before a Ukrainian company pays it.

## What can I do if both countries tax the same income?

You can start a mutual agreement procedure. Since 25.12.2021, you can present the case to the tax authority of either state (Art. 26(1) of the treaty, as changed by MLI Art. 16(1)), within three years from the first notice of the action that taxes you against the treaty. An agreement is carried out whatever the domestic time limits (Art. 26(2)). There is no arbitration, and the EU dispute directive does not apply to Ukraine.

In Ukraine, you apply to the competent authority ([Tax Code art. 108-1](https://zakon.rada.gov.ua/laws/show/2755-17)). After an audit, you file within 10 working days of the decision on an administrative appeal, and at the latest 1095 days after the tax liability became agreed. A pending appeal or a court judgment on the same issue is a ground to refuse the procedure. A domestic administrative appeal is due within 10 working days of the tax notice ([Tax Code art. 56.3](https://zakon.rada.gov.ua/laws/show/2755-17)), so choose early.

In Estonia, an objection against an EMTA decision is due within 30 days ([MKS § 137, § 138 lg 1](https://www.riigiteataja.ee/akt/109072026040)). Once a mutual agreement procedure starts, the deadlines for an objection and for an appeal to the administrative court are suspended until it ends ([MKS § 138 lg 3](https://www.riigiteataja.ee/akt/109072026040)).

Confirm with a local adviser: which Ukrainian body handles the application and what it must contain. The treaty's three years and Ukraine's 1095 days run from different events, so file within the shorter one.

## Does the MLI change this treaty, and from when?

Yes. Both states list the treaty, so it is a Covered Tax Agreement. The MLI is in force for Ukraine from 01.12.2019 and for Estonia from 01.05.2021. It:

- adds the MLI anti-abuse text to the preamble (MLI Art. 6(1));
- replaces Art. 24 with the principal purpose test (MLI Art. 7(1));
- replaces Art. 13(2) with the rule on land-rich shares: more than 50 percent of value from real estate at any time in the 365 days before the sale (MLI Art. 9(4));
- lets you present a mutual agreement case to either state, and lets the two authorities consult on cases the treaty does not cover (MLI Art. 16).

It has effect for withholding taxes from 01.01.2022 in both states, and for other taxes for periods from 25.06.2022 in Ukraine and from 01.01.2023 in Estonia. The mutual agreement changes apply to cases presented from 25.12.2021. The MLI does not change residence (Art. 4), permanent establishment (Art. 5) or the elimination of double taxation (Art. 23). The Ministry of Finance publishes a [synthesised text](https://www.fin.ee/sites/default/files/documents/2021-12/Estonia-%20Ukraine%20DTC%20MLI%20synthesised%20text%20%28eng%29.docx) ([Ministry of Finance](https://www.fin.ee/en/multilateral-convention-modify-tax-treaties-mli)). It is not an authentic text: the treaty and the MLI are.

General information, not advice for your situation. The law as in force on 01.10.2026.

---

Source: /en/vs/accountant

# Oscar or an accounting firm

> What three Estonian accounting providers that publish their prices charge, beside the Oscar plan: one accounting office and two online accounting services. What each price includes, the automation, a worked example at each, where Oscar is the better fit, and where a firm is. A sample of three price lists, not the whole market.

Compared on 11.10.2026. General information, not advice for your situation.

| Feature | Oscar (the monthly plan) | An accounting firm (the monthly bookkeeping of a small company, from three public price lists) |
| --- | --- | --- |
| Monthly fee, excluding VAT | 49 EUR a month, or 499 EUR a year | From 55 EUR to 99 EUR a month as a base or starting fee in the three price lists. The fee then grows with the volume [1] [2] [3] |
| VAT return | Included, filed every month for a VAT payer | Included in every plan at TuneUp; 7 EUR for each return on top of the base fee at DMraamatupidaja [2] [1] |
| Volume | Unlimited sales invoices, and up to 100 purchase invoices a month, then 0.05 EUR each | At DMraamatupidaja, a base fee by the number of documents (55 EUR up to 25, 75 EUR up to 50, 110 EUR up to 100), plus 0.70 EUR for each bank entry; at TuneUp, 15 or 40 documents a month by plan, then 1.50 EUR for each extra document [1] [2] |
| Payroll | Up to 3 employees, then 5 EUR a month for each more | 7 EUR a month for each employee at DMraamatupidaja, plus 7 EUR for the salary tax declaration (TSD); salaries of up to 2 employees in every plan at TuneUp [1] [2] |
| Annual report | Included, also when you join in the middle of the year | From 65 EUR at DMraamatupidaja, and for a regular client the average price of the year; at TuneUp, included after a full year on a plan, else a quote from your bank statements [1] [2] |
| Dividends | Booked and declared in the salary tax declaration (TSD) in the plan; the Oscar price list has no fee for a dividend | The dividend calculation in every plan at TuneUp [2] |
| Real estate and fixed assets | Rental income and investment property, at cost or at fair value, and the fixed asset register with depreciation, in the plan | Up to 5 fixed assets in the base fee at DMraamatupidaja; in every plan at TuneUp; charged by the hour at Unicount [1] [2] [4] |
| Investments (shares, funds, crypto) | Shares in subsidiaries, funds, listed securities and crypto assets, in the plan | On 11.10.2026 the three price lists name no price for investments or crypto [1] [2] [3] [4] |
| Connect an AI assistant (MCP), public API, AI assistant in the app | A remote MCP server for Claude, ChatGPT, Cursor and Claude Code; a REST API with an API key for your organization (the SDKs and the command-line tool are not published yet); and Ask AI in the app, which asks you before it posts, issues or settles anything | On 11.10.2026 the three price lists list none of these. TuneUp gives access to the SimplBooks software; at DMraamatupidaja the firm chooses the accounting software [1] [5] [2] [3] |
| Legal address and contact person | Not part of the plan | 125 EUR a year at TuneUp; 199 EUR a year plus VAT at Unicount [2] [3] |
| Talking to an accountant | Live chat and email. Our accountants in Tallinn answer your questions | DMraamatupidaja includes up to 1 hour of advice a month by email or phone, then charges from 50 EUR an hour; Unicount sells calls from 20 EUR for 15 minutes [1] [4] |
| Notice to end the service | Cancel at any time; it takes effect at the end of the paid month or year | At least 30 calendar days at DMraamatupidaja; with notice, as the terms say, at TuneUp and Unicount [5] [2] [3] |

## Where an accounting firm is a better fit

- Your company is dormant and only needs its annual report. Firms sell that alone: 79 EUR at TuneUp, from 199 EUR at Unicount. Oscar has no annual-report-only plan; its yearly plan costs 499 EUR. [2] [3]
- Your case is unusual, or a past year needs work. A firm quotes special filings and one-time tasks: TuneUp quotes them, and DMraamatupidaja lists the restoration of past books by agreement and consultations from 50 EUR an hour. [2] [1]
- You want one provider for the company too: a firm can register the company and give the legal address and the contact person. Oscar does neither. [2] [3]
- You want to phone your accountant. DMraamatupidaja includes up to 1 hour of advice a month by email or phone in its base fee. [1]
- You sell through e-shops in several EU countries: TuneUp has e-commerce plans with OSS reporting for 5 countries. [2]

## Where Oscar is a better fit

- You want one price for the usual month: the bookkeeping, unlimited sales invoices, up to 100 purchase invoices, the VAT return, payroll and the salary tax declaration (TSD) for up to 3 employees, and the annual report are all in 49 EUR a month.
- You have many bank lines: Oscar has no fee per bank transaction. For the company of the worked example, Oscar costs 49 EUR a month, against 149 EUR to 195.50 EUR at the three providers.
- You want your bank lines booked as they arrive: Oscar reads a connected bank account every day while the company is active, and our accountants check the books before the returns are filed.
- You want to work on your books from your own tools: Oscar has a remote MCP server for Claude, ChatGPT and Cursor, a public REST API with API keys, and Ask AI in the app. On 11.10.2026 the price lists of the three providers list none of these.
- Your company holds investments or real estate: shares in subsidiaries, funds, listed securities, crypto assets, rental income and investment property are booked in the 49 EUR plan. Unicount charges fixed asset entries by the hour, and the three price lists name no price for investments.
- You join in the middle of the year: the annual report stays in the Oscar price. At TuneUp it is included only after a full year on a plan, else quoted from your bank statements.

## Sources

1. [DMraamatupidaja OÜ, prices from 01.01.2026 (in Estonian), dmraamatupidaja.ee](https://dmraamatupidaja.ee/hinnad/), checked on 11.10.2026
2. [TuneUp OÜ, pricing and plans, onlineaccounting.ee](https://onlineaccounting.ee/pricing/), checked on 11.10.2026
3. [Unicount OÜ, pricing, unicount.eu](https://unicount.eu/en/pricing/), checked on 11.10.2026
4. [Unicount OÜ, accounting service fees (as of 01.07.2026), unicount.eu](https://unicount.eu/en/accounting-fees/), checked on 11.10.2026
5. [DMraamatupidaja OÜ, general terms of the accounting service (in Estonian), dmraamatupidaja.ee](https://dmraamatupidaja.ee/raamatupidamisteenuse-osutamise-uldtingimused/), checked on 11.10.2026

An accounting firm here means a provider that keeps the books of a small
company for a monthly fee. This page compares Oscar with the published price
lists of three of them: DMraamatupidaja, an accounting office
(raamatupidamisbüroo) in Tallinn, and TuneUp and Unicount, two online
accounting services. Prices differ from firm to firm, so this page does not
give one figure: it gives each price with its source. Many firms publish no
prices; yours may charge more or less. Oscar is an accounting service for
Estonian companies: the software books the bank lines and the receipts, and
our accountants in Tallinn check the books and file the returns.

The Oscar prices are those of the [pricing section of our
website](/#pricing). The firm prices are those of their pages on
11.10.2026. Every firm figure in the table carries the number of its
source. Every source is listed with its date at the end of the page.

## What each price leaves out {#what-each-price-leaves-out}

- **The scope.** A firm's monthly fee can cover the bookkeeping only: at
  DMraamatupidaja, the VAT return, the salary tax declaration (TSD), the
  payroll and the bank entries are extra. Read what the fee includes before
  you compare.
- **The address.** Oscar's plan has no legal address and no contact person.
  If you need them, add their cost to the Oscar price.
- **Extra fees.** Oscar's price list has three extra fees: 0.05 EUR for each
  purchase invoice above 100 a month, 5 EUR a month for each employee above
  3, and 5 EUR a month for each bank account above 4. Oscar does not offer
  hourly work, consultations, OSS returns, company registration or an
  address.
- **VAT.** All the prices here are without VAT. VAT at 24% is added; a
  company with a VAT number can usually deduct it.

## Less usual companies {#less-usual-companies}

- **Real estate.** Oscar books rental income and investment property, at
  cost or at fair value, in the plan, and keeps real estate for your own use
  in the fixed asset register with depreciation by Estonian rules.
  DMraamatupidaja includes up to 5 fixed assets in its base fee, TuneUp
  includes fixed assets in its plans, and Unicount charges fixed asset
  entries by the hour.
- **A holding company, shares, funds and crypto.** Oscar books shares in
  subsidiaries, funds, listed securities and crypto assets, in the plan. On
  11.10.2026 the three price lists name no price for investments or crypto:
  ask the firm.
- **Joining during the year.** The annual report stays in the Oscar price
  when you join in the middle of the year. At TuneUp it is included only
  after a full year on a plan, else quoted from your bank statements.

## Is Oscar a replacement for an accountant? {#is-oscar-a-replacement}

Oscar is an accounting service with accountants: they check the books, file
the returns and answer your questions. What it does not do is the work
around the books that some firms also sell: registering the company, the
legal address and the contact person, and work that is billed by the hour.

## A worked example {#worked-example}

A company with a VAT number, 30 sales invoices and 30 purchase invoices a
month, and 1 employee, at each of the three providers. Prices without VAT.

**Assumptions.** Each invoice is paid by one bank transaction, and the
salary by one more: 61 bank transactions a month. Each invoice is one
document. At DMraamatupidaja, the 60 invoices fall in the band of 51 to 100
documents, each of the 61 bank transactions is one bank entry, and the
company files one VAT return and one salary tax declaration (TSD) a month.
Its annual report is priced "from 65 EUR", and for a regular client at the
average price of the year, so we take 65 EUR as the lowest figure. At
TuneUp, 60 documents are above the Lite limit of 15, so the month is billed
at Plus (40 documents), with 20 extra documents. At Unicount, the source
documents are the invoices and the transfers that are not invoice payments:
61 with the salary. We take Unicount Standard, the first plan with the
returns in the fee, and its minimum fee for the annual report.

| Item                         |   Oscar |       DMraamatupidaja |                TuneUp Plus | Unicount Standard |
| ---------------------------- | ------: | --------------------: | -------------------------: | ----------------: |
| Monthly fee                  |      49 | 110.00 (60 documents) |                     119.00 |            149.00 |
| Volume                       |       - |     61 x 0.70 = 42.70 |          20 x 1.50 = 30.00 | 31 x 1.50 = 46.50 |
| VAT return                   |       - |                  7.00 |                          - |                 - |
| Salary tax declaration (TSD) |       - |                  7.00 |                          - |                 - |
| 1 employee: payroll          |       - |                  7.00 |                          - |                 - |
| **A month, EUR**             |  **49** |            **173.70** |                 **149.00** |        **195.50** |
| Annual report                |       - |            from 65.00 | included after a full year |            149.00 |
| **A year, EUR**              | **588** |     **from 2,149.40** |                  **1,788** |         **2,495** |

A dash means the item is in the monthly fee. At Oscar the company pays
49 EUR a month, 588 EUR a year (499 EUR on the yearly plan): 100 EUR to
146.50 EUR a month less than at the three providers. DMraamatupidaja says
its price list is a framework and that it agrees the price with each
company, and its annual report can cost more than 65 EUR, so its yearly
figure is the lowest the list allows. A tax payment or another transfer
adds 0.70 EUR at DMraamatupidaja and 1.50 EUR at Unicount. The result
depends on the firm and on the volume. The TuneUp yearly figure assumes a
full year on the plan: for a company that joins during the year, TuneUp
quotes the annual report from the bank statements, so its yearly cost is
1,788 EUR plus that quote. At Oscar the annual report stays in the plan.

## How did we check these figures? {#how-we-checked}

We read the public price lists of three accounting providers on 11.10.2026:
one accounting office whose list is fully itemised, and two online services
that publish a fixed starting price. Many firms publish no prices, so this
is a sample, not the whole market. Prices change: check the price list of
each firm before you decide. If a figure here is out of date, tell us and we
will correct the page.

## Conclusion {#conclusion}

Oscar puts the usual month in one price: 49 EUR a month on the monthly
plan, with unlimited sales invoices, up to 100 purchase invoices, payroll
and the salary tax declaration (TSD) for up to 3 employees, the VAT return
and the annual report. Oscar reads a connected bank account every day while
the company is active, and has no fee per bank transaction. You can work on
your books from your own tools: through the MCP server in Claude, ChatGPT or
Cursor, through the REST API, or with Ask AI in the app. On 11.10.2026 the
price lists of the three providers list none of these. Investments, a
subsidiary and real estate are in the Oscar plan, and the annual report
stays in the price when you join in the middle of the year.

In the worked example, the company pays 49 EUR a month at Oscar, against
149 EUR at TuneUp, 173.70 EUR at DMraamatupidaja and 195.50 EUR at
Unicount.

An accounting firm is the better choice for a dormant company that needs
only its annual report, for unusual or past work billed by the hour, for a
founder who wants to phone the accountant, or for a founder who wants the
company, the address and the accountant from one provider.

---

Source: /en/vs/companio

# Oscar and Companio compared

> An alternative to Companio for an Estonian company that already exists: the prices, limits and terms of the equivalent plans, the automation of each, a worked example, where Oscar is the better fit, and where Companio is.

Compared on 11.10.2026. General information, not advice for your situation.

| Feature | Oscar (the monthly plan, Estonia, without VAT) | Companio (Companio Pro (company in Estonia, without VAT)) |
| --- | --- | --- |
| Price, excluding VAT | 49 EUR a month, or 499 EUR a year | From 89 EUR a month. The other plans for Estonia: Premium from 199 EUR, Ultra from 594 EUR [1] |
| Price with Estonian VAT at 24% | 60.76 EUR a month | 110.36 EUR a month (89 EUR plus 24%) [1] |
| Volume | Unlimited sales invoices, and up to 100 purchase invoices a month, then 0.05 EUR each | Up to 1,000 transactions a month [1] [3] |
| Bank accounts | 4 bank accounts, then 5 EUR a month for each more | Up to 3, from its list of supported banks (Premium: 5) [1] [3] |
| Salaries | Up to 3 employees, then 5 EUR a month for each more | 89 EUR on top for each board member salary [1] [3] |
| VAT return and salary tax declaration (TSD) | Filed every month when the company owes them | Filing of the VAT return and the salary tax declaration (TSD) is in the Pro plan [3] [2] |
| Annual report | Included, also when you join in the middle of the year | 250 EUR when prepared from 1 January to 31 March, 500 EUR from 1 April to 30 June, 1,000 EUR after 30 June. The 250 EUR fee needs a monthly plan for the whole financial year [1] [3] |
| Connect an AI assistant (MCP) | A remote MCP server for Claude, ChatGPT, Cursor and Claude Code. You sign in and approve the connection; the assistant reads your books, bank lines, reports and VAT, and records or issues invoices within your permissions. A read-only address too | On 11.10.2026 the Companio pages we checked list no MCP server [1] |
| Public API | A REST API with an API key for your organization, read or write: invoices, customers and suppliers, file uploads, bank lines and reports. The SDKs and the command-line tool are not published yet | On 11.10.2026 the Companio pages we checked list no public API. Every plan lists bank account links (3 in Pro), automated bank matching and an invoice forwarding email; bulk CSV import is not included in Pro [1] |
| AI assistant in the app | Ask AI reads your books and does or proposes only what you may do by hand. It asks you before it posts, issues or settles anything | Announced, not live: in May 2026 Companio wrote that it is preparing an AI assistant to match bank transactions with invoices [4] |
| Investments (shares, funds, crypto) | Shares in subsidiaries, funds, listed securities and crypto assets, in the plan | Not in Pro: no crypto in any form, and no investment platforms such as Interactive Brokers, eToro or Mintos. Premium, from 199 EUR a month, supports crypto and investments on supported platforms [1] [3] |
| Real estate | Rental income and investment property, at cost or at fair value, in the plan. Real estate for your own use goes in the fixed asset register with depreciation | On 11.10.2026 the Companio pages we checked name no plan and no price for real estate. Pro is for digital companies with simple operations [1] [3] |
| Several shareholders | The Oscar price list sets no limit | Several shareholders and board members in every plan; 50 EUR registration fee for each extra member [1] |
| Moving an existing company | No setup fee | Free switch, with a minimum commitment of 3 months. Ending earlier costs 3 monthly payments [2] [3] |
| Registering a new company | Not offered: Oscar takes a company that is already in the Business Register | Pro: 390 EUR one-time fee. Premium and Ultra: no Companio fee, with a minimum commitment of 3 months; the official fees are paid [1] [2] |
| Legal address and contact person | Not part of the plan | Included in every plan [1] |
| Notice to end the service | Cancel at any time; it takes effect at the end of the paid month or year | Ask before the 25th of the month; it takes effect at the end of that accounting month, and the full month is paid [3] |
| OSS return (EU sales to consumers) | Not offered yet | Not included in Pro; the first plan with OSS is Premium, from 199 EUR a month [1] [3] |
| Employees in other countries | Not offered | Through the Companio Work add-on, in more than 80 countries [1] [3] |
| e-Residency application | Not offered | Consulting on the application in every plan [1] |
| Support | Live chat and email. Our accountants in Tallinn answer your questions | Real-time support by chat in every plan; priority email support from Premium [1] |
| Personal assistant | No such add-on. Our accountants in Tallinn answer your questions by live chat and email | The companion® add-on: up to 5 hours a week of direct communication and bookkeeping support [1] |

## Where Companio is a better fit

- You do not have a company yet. Companio registers it, consults on the e-Residency application in every plan, and charges no registration fee of its own on Premium and Ultra. Oscar works only with a company that is already in the Business Register. [1] [2]
- You need a legal address and a contact person in Estonia. Both are in every Companio plan, Pro included. Oscar does not offer them: add their cost to the Oscar price before you compare. [1]
- You want to hire people in other countries. Companio Work is an add-on to hire and pay employees in more than 80 countries. [1] [3]
- You pay or invest in crypto, sell through Amazon FBA or dropshipping, or report OSS, and want a plan that names it. Companio Premium, from 199 EUR a month, covers these activities. [1] [3]
- You want a personal assistant for the books and the admin. The companion® add-on gives up to 5 hours a week of direct communication and bookkeeping support. [1]

## Where Oscar is a better fit

- Your company already exists and you want the books and the returns for less: 49 EUR a month on the monthly plan, against 89 EUR a month for Pro, both without VAT. Companio charges the annual report on top, from 250 EUR. For the company of the worked example, that is 588 EUR a year at Oscar against at least 1,318 EUR at Companio Pro.
- You pay salaries to up to 3 employees: they are in the Oscar price. On Pro, each board member salary costs 89 EUR on top.
- You have 4 bank accounts: all 4 are in the Oscar price. Pro supports 3, from its list of banks.
- You want your books to follow your bank: Oscar reads a connected bank account every day while the company is active, and books the lines as they arrive.
- You want to work on your books from your own tools: Oscar has a remote MCP server for Claude, ChatGPT and Cursor, a public REST API with API keys, and Ask AI in the app. On 11.10.2026 the Companio pages we checked list no public API and no MCP server, and its AI assistant is announced, not live.
- Your company invests, holds crypto or owns real estate: shares in subsidiaries, funds, listed securities, crypto assets, rental income and investment property are booked in the 49 EUR plan. Companio Pro allows no crypto in any form and no investment platforms; Premium, which does, starts at 199 EUR a month.
- You join in the middle of the year: the annual report stays in the Oscar price. At Companio the 250 EUR fee needs a monthly plan for the whole financial year; otherwise the report costs 500 EUR or 1,000 EUR, by the date it is prepared.

## Sources

1. [Companio plans and plan comparison for a company in Estonia, companio.co/pricing](https://companio.co/pricing/), checked on 11.10.2026
2. [Companio accounting and company setup in Estonia, companio.co/company-in-estonia](https://companio.co/company-in-estonia/), checked on 11.10.2026
3. [Companio Terms and Conditions (last updated 28.09.2026), companio.co/terms-of-service](https://companio.co/terms-of-service/), checked on 11.10.2026
4. [Companio help centre: What is new (May 2026)](https://help.companio.co/en/article/companio-whats-new-1fgqnq4/), checked on 11.10.2026

Companio is a service of CompanioEstonia OÜ for digital entrepreneurs who
run an Estonian company, often through e-Residency: company registration,
a legal address and contact person, and accounting on its own platform.
Oscar is an accounting service for Estonian companies: the software books
the bank lines and the receipts, and our accountants in Tallinn check the
books and file the returns. Both keep the books and file the monthly
returns. They differ in what comes around the books, in the annual report,
in the automation, and in the terms.

The table compares the Oscar monthly plan with Companio Pro: the Companio
plan for an Estonian company with simple operations, with the VAT return and the salary tax declaration (TSD)
included. The Oscar prices are those of the [pricing section
of our website](/#pricing). The Companio prices and terms are those of its
pages on 11.10.2026. Every Companio figure in the table carries the number
of its source. Every source is listed with its date at the end of the page.

## What each price leaves out {#what-each-price-leaves-out}

- **Units.** Oscar counts sales and purchase invoices. Companio counts
  transactions, and its pages do not define them. The two counts are not
  equal.
- **The address.** Every Companio plan includes a legal address and a
  contact person. Oscar's plan has neither. If you need them, add their
  cost to the Oscar price before you compare.
- **The annual report.** Companio charges it on top, and the fee depends
  on the date the report is prepared: 250 EUR, 500 EUR or 1,000 EUR.
- **Extra fees.** Oscar's price list has three extra fees: 0.05 EUR for
  each purchase invoice above 100 a month, 5 EUR a month for each employee
  above 3, and 5 EUR a month for each bank account above 4. Companio lists
  fees for company changes, certificates and other services outside the
  plan. Oscar does not offer company changes, an address, OSS returns or
  employees in other countries, so it has no fee for them.
- **Kinds of business.** Companio serves digital businesses only. Pro does
  not support crypto, investment platforms, Amazon FBA, dropshipping or
  OSS; Premium does.
- **VAT.** Both price lists are without VAT. VAT at 24% is added; a company
  with a VAT number can usually deduct it.

## Is Oscar an alternative to Companio? {#is-oscar-an-alternative}

For the accounting of a company that is already registered, yes: both keep
the books and file the VAT return and the salary tax declaration (TSD), and both prepare the annual
report. For a founder who still has to register the company, get an
address and a contact person, and apply for e-Residency, Companio covers
steps that Oscar does not.

## Which Companio plan matches the Oscar plan? {#which-plan-matches}

Pro, because it is the Companio plan for a company with simple operations,
and it files the VAT return and the salary tax declaration (TSD) as the
Oscar plan does. Premium
costs more and adds crypto, investments, e-commerce and OSS.

## Less usual companies {#less-usual-companies}

- **Several shareholders.** Both take a company with several shareholders
  and board members. The Oscar price list sets no limit; Companio charges a
  registration fee of 50 EUR for each extra member.
- **Dividends.** Oscar books a dividend and declares it in the salary tax
  declaration (TSD), with its annex 7, in the plan; the Oscar price list has
  no fee for a dividend.
- **Real estate.** Oscar books rental income and investment property, at
  cost or at fair value, in the plan, and keeps real estate for your own use
  in the fixed asset register with depreciation by Estonian rules. On
  11.10.2026 the Companio pages we checked name no plan and no price for
  real estate.
- **A holding company, investments and crypto.** Oscar books shares in
  subsidiaries, funds, listed securities and crypto assets, in the plan.
  Companio Pro supports no crypto in any form and no investment platforms
  such as Interactive Brokers, eToro or Mintos. Premium, from 199 EUR a
  month, supports trading and investments on supported platforms and crypto
  payments and investments.
- **Joining during the year.** The annual report stays in the Oscar price
  when you join in the middle of the year. At Companio, the 250 EUR fee
  needs a monthly plan for the whole financial year; otherwise the report
  costs 500 EUR or 1,000 EUR, by the date it is prepared.

## A worked example {#worked-example}

A company with a VAT number, 30 sales invoices and 30 purchase invoices a
month, and 1 employee. Prices without VAT.

**Which Companio plan.** Pro: it allows up to 1,000 transactions a month and
files the VAT return and the salary tax declaration (TSD). The Companio pages name a fee only for
the salary of a board member, 89 EUR on Pro, and do not say for which period
it is charged, nor what Pro charges for an employee who is not a board
member. So the Companio column leaves the employee out: its true cost is at
least the figure below. We assume the annual report is prepared by 31
March, at the lowest fee, which needs a monthly plan for the whole year.

| Item                                               | Oscar, monthly plan |          Companio Pro |
| -------------------------------------------------- | ------------------: | --------------------: |
| Monthly fee                                        |              49 EUR |                89 EUR |
| 60 invoices                                        |         in the plan |           in the plan |
| 1 employee: payroll and the salary tax declaration |         in the plan | not stated, see above |
| VAT return                                         |         in the plan |           in the plan |
| Annual report                                      |         in the plan |        250 EUR a year |
| **A month**                                        |          **49 EUR** |       **from 89 EUR** |
| **A year**                                         |         **588 EUR** |    **from 1,318 EUR** |

Oscar costs at least 40 EUR a month less, and at least 730 EUR a year less.
If the employee is a board member, add the board member salary fee of
89 EUR to Companio. On the yearly plan Oscar costs 499 EUR a year.

The 250 EUR fee assumes a full financial year on a Companio monthly plan.
For the year in which a company joins Companio, the annual report costs
500 EUR if it is prepared by 30 June, or 1,000 EUR after: 250 EUR or
750 EUR more than the example assumes. At Oscar the annual report stays in
the plan, also when you join in the middle of the year.

## How did we check these figures? {#how-we-checked}

We read the Companio pricing page, its page on companies in Estonia, its
terms and its help centre news on 11.10.2026, including the check marks of each plan. We kept the
facts the pages state, and left out what they do not state clearly. Prices
change: check the pages of each provider before you decide. If a figure
here is out of date, tell us and we will correct the page.

## Conclusion {#conclusion}

For a company that already exists, Oscar does the usual month for less:
49 EUR a month on the monthly plan, against 89 EUR for Companio Pro. The
Oscar price includes unlimited sales invoices, up to 100 purchase invoices,
payroll and the salary tax declaration (TSD) for up to 3 employees, the VAT
return and the annual report, which Companio charges on top. Oscar reads a
connected bank account every day while the company is active. You can work
on your books from your own tools: through the MCP server in Claude, ChatGPT
or Cursor, through the REST API, or with Ask AI in the app. On 11.10.2026
the Companio pages we checked list no public API and no MCP server, and its
AI assistant is announced, not live. Investments, crypto and real estate
are in the Oscar plan, where Companio needs Premium, from 199 EUR a month,
for crypto and investment platforms. The annual report stays in the Oscar
price when you join in the middle of the year; at Companio it costs 500 EUR
or 1,000 EUR unless you were on a monthly plan for the whole year.

In the worked example, the company pays 588 EUR a year at Oscar and at least
1,318 EUR at Companio Pro: at least 730 EUR a year less at Oscar.

Companio is the better choice for a founder who still has to register the
company, needs a legal address and a contact person in Estonia, hires in
other countries, or holds crypto or investments on its Premium plan.

---

Source: /en/vs/enty

# Oscar and Enty compared

> An alternative to Enty accounting for an Estonian company: the prices and limits of the equivalent plans, billed monthly and yearly, the automation of each, a worked example, where Oscar is the better fit, and where Enty is.

Compared on 11.10.2026. General information, not advice for your situation.

| Feature | Oscar (the monthly or the yearly plan) | Enty (Monthly reporting (Enty Estonia), for a company with a VAT number) |
| --- | --- | --- |
| Price billed monthly, excluding VAT | 49 EUR a month | 109 EUR a month for 15 invoices and bills a month; 169 EUR for 30; 239 EUR for 50 [2] |
| Price billed yearly, excluding VAT | 499 EUR a year | 1,116 EUR a year (93 EUR a month) for 15 invoices and bills a month; 1,728 EUR (144 EUR a month) for 30; 2,436 EUR (203 EUR a month) for 50 [1] |
| A company with no VAT number | The same plan and price | Annual reporting: 59 EUR a month billed monthly, or 612 EUR a year (51 EUR a month) billed yearly, for 30 invoices and bills a year. For 60: 79 EUR a month billed monthly, or 816 EUR a year (68 EUR a month) billed yearly [2] [1] |
| Documents in the price | Unlimited sales invoices, and up to 100 purchase invoices a month, then 0.05 EUR each | The invoices and bills of the chosen tier, then 5 EUR for each extra invoice or bill [1] |
| Payroll | Up to 3 employees, then 5 EUR a month for each more | A payroll report for 1 employee or 1 board member, then 30 EUR for each extra payroll or salary tax declaration (TSD) [1] |
| VAT return | Filed every month for a VAT payer | Filed every month in Monthly reporting [1] |
| Annual report | Included, also when you join in the middle of the year | Included. Extra charges apply if you join after February of the year; on Annual reporting, 59 EUR for each month missing below 10 paid months [2] |
| Connect an AI assistant (MCP) | A remote MCP server for Claude, ChatGPT, Cursor and Claude Code. You sign in and approve the connection; the assistant reads your books, bank lines, reports and VAT, and records or issues invoices within your permissions. A read-only address too | On 11.10.2026 the Enty pages we checked list no MCP server [1] [3] |
| Public API | A REST API with an API key for your organization, read or write: invoices, customers and suppliers, file uploads, bank lines and reports. The SDKs and the command-line tool are not published yet | On 11.10.2026 the Enty pages we checked list no public API. They list links with Shopify, WooCommerce, Amazon, Stripe, PayPal, Wise and Revolut Business, and with more than 100 banks in Europe [2] [3] |
| AI assistant in the app | Ask AI reads your books and does or proposes only what you may do by hand. It asks you before it posts, issues or settles anything | An AI assistant in Lite and in every plan above it: "Ask anything about your finances". AI review of contracts [1] [3] |
| Several shareholders | The Oscar price list sets no limit | Supported. At incorporation, each extra shareholder costs 100 EUR (a person) or 700 EUR (an Estonian company) [1] |
| Investments (a holding company, shares, funds, crypto) | Shares in subsidiaries, funds, listed securities and crypto assets, in the plan | Annual reporting is the plan Enty names for a holding company. Processing of an investment report: 120 EUR [2] |
| Real estate | Rental income and investment property, at cost or at fair value, in the plan. Real estate for your own use goes in the fixed asset register with depreciation | On 11.10.2026 the Enty pages we checked name no plan and no price for real estate [1] [2] |
| OSS and IOSS returns | Not offered yet | OSS reporting 50 EUR a quarter; IOSS reporting 40 EUR a month [1] |
| Legal address and contact person | Not part of the plan | Included in every paid plan. Lite, with no accounting, costs 39 EUR a month billed monthly, or 33 EUR a month billed yearly [1] |
| Registering a new company | Not offered: Oscar takes a company that is already in the Business Register | 60 EUR plus the 290 EUR government fee with e-Residency (1 to 3 business days); 1,000 EUR plus 290 EUR through a notary [1] |
| Talking to an accountant | Live chat and email. Our accountants in Tallinn answer your questions | A personal manager, and a 1 hour accounting consultation a month by video call. Tax consultation from 90 EUR an hour [1] [2] |

## Where Enty is a better fit

- You do not have a company yet. Enty registers one with e-Residency for 60 EUR plus the government fee, or through a notary if you cannot get e-Residency. Oscar works only with a company that is already in the Business Register. [1]
- You need a legal address and a contact person in Estonia. Every paid Enty plan includes both. Oscar does not offer them. [1]
- You want contracts in the same tool: Enty lets you create, edit and e-sign contracts, review them with AI, and make hiring documents. [1]
- You want a set time with an accountant: Monthly reporting includes a 1 hour video call every month, and Annual reporting one a year. [1] [2]
- You have no VAT number, few documents and need an address too: Annual reporting bundles the address, the contact person and the annual report from 51 EUR a month billed yearly. [1]
- You sell to consumers in other EU countries and need OSS or IOSS returns. Enty lists both, for a fee; Oscar does not file them yet. [1]

## Where Oscar is a better fit

- You have a VAT number and want the monthly returns for less: 49 EUR a month on Oscar, against 109 EUR billed monthly or 93 EUR billed yearly for Enty Monthly reporting at its smallest tier, all without VAT.
- You have more than 15 invoices and bills a month: Oscar includes unlimited sales invoices and up to 100 purchase invoices a month at the same price. For the company of the worked example, that is 49 EUR a month against 289 EUR billed monthly or 253 EUR billed yearly.
- You pay salaries to more than one person: up to 3 employees are in the Oscar price.
- You want your books to follow your bank: Oscar reads a connected bank account every day while the company is active, and books the lines as they arrive.
- You want to work on your books from your own tools: Oscar has a remote MCP server for Claude, ChatGPT and Cursor, a public REST API with API keys, and Ask AI in the app. Enty has an AI assistant too; on 11.10.2026 the Enty pages we checked list no public API and no MCP server.
- You want one price whether or not you have a VAT number.
- Your company holds investments or real estate: shares in subsidiaries, funds, listed securities, crypto assets, rental income and investment property are booked in the Oscar plan with no extra fee. Enty charges 120 EUR to process an investment report.
- You join in the middle of the year: the annual report stays in the Oscar price. Enty charges extra for the annual report if you join after February.

## Sources

1. [Enty plans and prices for Estonia, enty.io/en-ee/pricing (the tab "Enty subscription")](https://enty.io/en-ee/pricing), checked on 11.10.2026
2. [Enty accounting for an Estonian company, enty.io/en-ee/accounting (the prices billed monthly and yearly, and the questions)](https://enty.io/en-ee/accounting), checked on 11.10.2026
3. [Enty finances and its AI assistant, enty.io/finances](https://enty.io/finances), checked on 11.10.2026

Enty is a platform for running an Estonian company: incorporation, a legal
address and contact person, contracts, invoicing, and accounting plans with
a personal manager. Oscar is an accounting service for Estonian companies:
the software books the bank lines and the receipts, and our accountants in
Tallinn check the books and file the returns.

The table compares the Oscar plans with Enty Monthly reporting, the Enty
plan for a company with a VAT number, at its smallest tier of 15 invoices
and bills a month. Enty bills monthly or yearly (15% less), and so does
Oscar (499 EUR a year), so the table gives both. The Oscar prices are those
of the [pricing section of our website](/#pricing). The Enty prices are
those of its pages for Estonia on 11.10.2026. Every Enty figure in the table
carries the number of its source. Every source is listed with its date at
the end of the page.

## What each price leaves out {#what-each-price-leaves-out}

- **Units.** Enty counts invoices and bills together, by tier. Oscar counts
  sales invoices (unlimited) and purchase invoices (up to 100 a month)
  apart.
- **What comes with the plan.** Every Enty accounting plan includes a legal
  address, a contact person, contracts and invoicing. Oscar's plan has no
  address and no contact person. If you need them, add their cost to the
  Oscar price before you compare.
- **Extra fees.** Oscar's price list has three extra fees: 0.05 EUR for each
  purchase invoice above 100 a month, 5 EUR a month for each employee above
  3, and 5 EUR a month for each bank account above 4. Enty lists 50 EUR a
  quarter for OSS reporting, 40 EUR a month for IOSS reporting, from 119 EUR
  for the reports of a past period, and 120 EUR for an investment report.
  Oscar does not offer OSS or IOSS returns, an address or a contact person.
- **VAT.** Both price lists are without VAT. VAT at 24% is added; a company
  with a VAT number can usually deduct it.

## Is Oscar an alternative to Enty? {#is-oscar-an-alternative}

For the accounting of a company that is already registered, yes: both keep
the books, file the monthly VAT return and prepare the annual report. Enty
also sells what comes around the books: the company itself, the address,
the contact person and the contracts. Oscar does not.

## Which Enty plan matches the Oscar plan? {#which-plan-matches}

Monthly reporting for a company with a VAT number, because both file the
VAT return every month. For a company with no VAT number, Enty has Annual
reporting, a smaller plan with a yearly document limit; the table gives its
price too.

## Less usual companies {#less-usual-companies}

- **Several shareholders.** Both take a company with several shareholders.
  The Oscar price list sets no limit on them; Enty charges 100 EUR or
  700 EUR for each extra shareholder at incorporation.
- **Dividends.** Oscar books a dividend and declares it in the salary tax
  declaration (TSD), with its annex 7, in the plan; the Oscar price list has
  no fee for a dividend. Enty includes 1 payroll declaration a month and
  charges 30 EUR for each extra payroll or TSD.
- **Real estate.** Oscar books rental income and investment property, at
  cost or at fair value, in the plan, and keeps real estate for your own use
  in the fixed asset register with depreciation by Estonian rules. On
  11.10.2026 the Enty pages we checked name no plan and no price for real
  estate.
- **A holding company, shares, funds and crypto.** Oscar books shares in
  subsidiaries, funds, listed securities and crypto assets, in the plan,
  with no extra fee. Enty names Annual reporting as the plan for a holding
  or dormant company, and charges 120 EUR to process an investment report.
- **Joining during the year.** The annual report stays in the Oscar price
  when you join in the middle of the year. Enty charges extra for the
  annual report if you join after February; on Annual reporting, 59 EUR for
  each month missing below 10 paid months.

## A worked example {#worked-example}

A company with a VAT number, 30 sales invoices and 30 purchase invoices a
month, and 1 employee. Prices without VAT, with Enty billed monthly and
billed yearly.

**Which Enty plan.** Monthly reporting, because the company has a VAT
number. Enty counts invoices and bills together, so the company has 60 a
month. The largest tier, 50 a month for 239 EUR billed monthly or 203 EUR
billed yearly, plus 10 extra documents at 5 EUR each, costs less than the
30 tier plus 30 extra documents (169 + 150 = 319 EUR billed monthly,
144 + 150 = 294 EUR billed yearly). The payroll report of 1 employee is in
the plan.

| Item                                               | Oscar, monthly plan | Enty, 50 tier, billed monthly | Enty, 50 tier, billed yearly |
| -------------------------------------------------- | ------------------: | ----------------------------: | ---------------------------: |
| Monthly fee                                        |              49 EUR |                       239 EUR |                      203 EUR |
| 60 invoices and bills                              |         in the plan |                50 in the tier |               50 in the tier |
| 10 documents above the tier, at 5 EUR              |                   - |                        50 EUR |                       50 EUR |
| 1 employee: payroll and the salary tax declaration |         in the plan |                   in the plan |                  in the plan |
| VAT return                                         |         in the plan |                   in the plan |                  in the plan |
| Annual report                                      |         in the plan |                   in the plan |                  in the plan |
| **A month**                                        |          **49 EUR** |                   **289 EUR** |                  **253 EUR** |
| **A year**                                         |         **588 EUR** |                 **3,468 EUR** |                **3,036 EUR** |

Oscar costs 240 EUR a month less than Enty billed monthly, 2,880 EUR a
year, and 204 EUR a month less than Enty billed yearly, 2,448 EUR a year.
Billed yearly, Oscar costs 499 EUR a year. Enty billed yearly is 2,436 EUR
for the tier (203 EUR x 12) plus 600 EUR for the extra documents (10 x
5 EUR x 12). The example is a full year. A company that joins Enty after
February pays extra for the annual report, and the Enty page we read gives
no figure for Monthly reporting. At Oscar the price stays the same.

## How did we check these figures? {#how-we-checked}

We read the Enty pricing page for Estonia, its accounting page and its
finances page on 11.10.2026, with the monthly and the yearly billing switch,
and each document tier. We kept the facts the pages state. Prices change:
check the pages of each provider before you decide. If a figure here is out
of date, tell us and we will correct the page.

## Conclusion {#conclusion}

For a company with a VAT number, Oscar does the usual month for less:
49 EUR a month, against 109 EUR for the smallest tier of Enty Monthly
reporting. The Oscar price includes unlimited sales invoices, up to 100
purchase invoices, payroll and the salary tax declaration (TSD) for up to 3
employees, the VAT return and the annual report. Oscar reads a connected bank
account every day while the company is active. You can work on your books
from your own tools: through the MCP server in Claude, ChatGPT or Cursor,
through the REST API, or with Ask AI in the app. Enty has an AI assistant
too; on 11.10.2026 the Enty pages we checked list no public API and no MCP
server. Investments, a subsidiary and real estate are in the Oscar plan,
where Enty charges 120 EUR to process an investment report, and the annual
report stays in the Oscar price when you join in the middle of the year.

In the worked example, a company with 60 invoices and bills a month and 1
employee pays 49 EUR a month at Oscar, and at Enty 289 EUR billed monthly
or 253 EUR billed yearly: 2,880 EUR or 2,448 EUR a year less at Oscar.

Enty is the better choice for a founder who still has to register the
company, needs a legal address and a contact person in Estonia, or wants
contracts and a set monthly call with an accountant in the same plan.

---

Source: /en/vs/unicount

# Oscar and Unicount compared

> An alternative to Unicount accounting for an Estonian company: the prices, limits and terms of the equivalent plans, the automation of each, a worked example, where Oscar is the better fit, and where Unicount is.

Compared on 11.10.2026. General information, not advice for your situation.

| Feature | Oscar (the monthly plan, Estonia, without VAT) | Unicount (Unicount Standard (Estonia, without VAT)) |
| --- | --- | --- |
| Price, excluding VAT | 49 EUR a month, or 499 EUR a year | 149 EUR a month minimum fee. The other plans: Lite 29 EUR (software only, no accountant), Micro 99 EUR, Premium 290 EUR, Advanced from 490 EUR [1] [2] |
| Price with Estonian VAT at 24% | 60.76 EUR a month | 184.76 EUR a month (149 EUR plus 24%) [1] |
| Volume | Unlimited sales invoices, and up to 100 purchase invoices a month, then 0.05 EUR each | 30 source documents a month, then 1.50 EUR each. Source documents are invoices and bank or cash transfers, except invoice payments [1] |
| VAT return and salary tax declaration (TSD) | Filed every month when the company owes them | Included in Standard. In Micro, 30 EUR on top [1] |
| Employees | Up to 3, then 5 EUR a month for each more | The payroll return is in the plan. The fee list gives no fee for each employee [1] |
| Annual report | Included, also when you join in the middle of the year | One monthly fee on top: 149 EUR on Standard [1] |
| Connect an AI assistant (MCP) | A remote MCP server for Claude, ChatGPT, Cursor and Claude Code. You sign in and approve the connection; the assistant reads your books, bank lines, reports and VAT, and records or issues invoices within your permissions. A read-only address too | On 11.10.2026 the Unicount pages we checked list no MCP server [1] [4] |
| Public API | A REST API with an API key for your organization, read or write: invoices, customers and suppliers, file uploads, bank lines and reports. The SDKs and the command-line tool are not published yet | On 11.10.2026 the Unicount pages we checked list no public API. Every plan includes the Envoice software for invoicing and expenses, and automatic bank reconciliation from Micro [1] [4] |
| AI assistant in the app | Ask AI reads your books and does or proposes only what you may do by hand. It asks you before it posts, issues or settles anything | On 11.10.2026 the Unicount pages we checked list no AI assistant [1] [4] |
| Real estate and fixed assets | Rental income and investment property, at cost or at fair value, and the fixed asset register with depreciation, in the plan | Fixed asset entries are charged by the hour; other accounting services cost 55 EUR an hour [1] |
| Investments (shares, funds, crypto) | Shares in subsidiaries, funds, listed securities and crypto assets, in the plan | On 11.10.2026 the Unicount fee list and pricing page name no price for investments or crypto [1] [2] |
| Several shareholders | The Oscar price list sets no limit | The formation service is for one founder who is a person; more shareholders can be added afterwards [5] |
| Talking to an accountant | Live chat and email. Our accountants in Tallinn answer your questions | A named accountant on every managed plan. Calls: 20 EUR for 15 minutes, 35 EUR for 30 minutes, 65 EUR an hour [1] |
| Hourly work and tax advice | Not on the Oscar price list | Other accounting services 55 EUR an hour; tax consultation 120 EUR an hour [1] |
| Weekly payment preparation | Not part of the Oscar plan | Not included in Standard; the first plan with it is Premium, 290 EUR a month [1] |
| VAT, OSS and IOSS registration | Not offered. OSS returns are not offered yet | Handled by Unicount; the fee list gives no price [1] |
| Annual report only, for a dormant company | No such plan; the yearly plan costs 499 EUR | From 199 EUR, with no monthly plan [2] |
| Registering a new company | Not offered: Oscar takes a company that is already in the Business Register | 296 EUR including VAT, the state fee of 265 EUR included. Only with the yearly virtual office or contact person subscription [2] |
| Legal address and contact person | Not part of the plan | Virtual office: 199 EUR a year plus VAT, with an address in Tallinn, a contact person, and mail scanned and forwarded [2] |
| Notice to end the service | Cancel at any time; it takes effect at the end of the paid month or year | 30 days, by email [3] |

## Where Unicount is a better fit

- You do not have a company yet. Unicount registers it for 296 EUR including VAT, state fee included, and states registration in 1 working day, together with its virtual office. Oscar works only with a company that is already in the Business Register. [2]
- You need a legal address and a contact person in Estonia. The Unicount virtual office gives both for 199 EUR a year plus VAT. Oscar does not offer them. [2]
- Your company is dormant and only needs its annual report. Unicount prepares the annual accounts of a dormant company from 199 EUR, with no monthly plan. Oscar has no annual-report-only plan; its yearly plan costs 499 EUR. [2]
- You keep the books yourself and want only the software. Lite, at 29 EUR a month, gives invoicing and expense software with no accountant. [2] [1]
- You want your payments prepared every week, or the books done every day. Premium (290 EUR a month) has a weekly service with payment preparation; Advanced (from 490 EUR) has a daily service and a yearly analysis of the finances. [1]
- You want one named accountant and short paid calls. Unicount names an accountant on every managed plan, and sells calls from 20 EUR for 15 minutes. [1]

## Where Oscar is a better fit

- You want the monthly returns and the annual report for less: 49 EUR a month on the monthly plan, against 149 EUR a month for Standard, both without VAT. Unicount charges the annual report as one more monthly fee; at Oscar it is in the price, also when you join in the middle of the year.
- You have more than 30 documents a month: sales invoices are unlimited, and up to 100 purchase invoices a month are in the Oscar price. Standard includes 30 source documents, then 1.50 EUR each. For the company of the worked example, that is 49 EUR against 195.50 EUR a month.
- You pay salaries: payroll and the salary tax declaration for up to 3 employees are in the Oscar price.
- You want your books to follow your bank: Oscar reads a connected bank account every day while the company is active, and books the lines as they arrive.
- You want to work on your books from your own tools: Oscar has a remote MCP server for Claude, ChatGPT and Cursor, a public REST API with API keys, and Ask AI in the app. On 11.10.2026 the Unicount pages we checked list none of these three.
- Your company owns real estate or investments: rental income, investment property, other fixed assets, shares in subsidiaries, funds, listed securities and crypto assets are booked in the 49 EUR plan. Unicount charges fixed asset entries by the hour.

## Sources

1. [Unicount accounting service fees (as of 01.07.2026), unicount.eu/en/accounting-fees](https://unicount.eu/en/accounting-fees/), checked on 11.10.2026
2. [Unicount pricing: company formation, virtual office, monthly accounting, unicount.eu/en/pricing](https://unicount.eu/en/pricing/), checked on 11.10.2026
3. [Unicount Terms of Service (last updated 01.12.2024), unicount.eu/en/terms-of-service](https://unicount.eu/en/terms-of-service/), checked on 11.10.2026
4. [Unicount accounting in Estonia, unicount.eu/en/accounting-in-estonia](https://unicount.eu/en/accounting-in-estonia/), checked on 11.10.2026
5. [How Unicount works, unicount.eu/en/how-unicount-works](https://unicount.eu/en/how-unicount-works/), checked on 11.10.2026

Unicount is a service of Unicount OÜ for Estonian companies, many of them
run through e-Residency: company formation, a virtual office with a contact
person, and monthly accounting with a named accountant. Oscar is an
accounting service for Estonian companies: the software books the bank
lines and the receipts, and our accountants in Tallinn check the books and
file the returns. Both keep the books and file the monthly returns. They
differ in what comes around the books, in the annual report, in the
automation, and in how each counts the volume.

The table compares the Oscar monthly plan with Unicount Standard: the first
Unicount plan with the VAT return and the salary tax declaration (TSD) in
the monthly fee, as in the
Oscar plan. The Oscar prices are those of the [pricing section of our
website](/#pricing). The Unicount prices and terms are those of its pages on
11.10.2026. Every Unicount figure in the table carries the number of its
source. Every source is listed with its date at the end of the page.

## What each price leaves out {#what-each-price-leaves-out}

- **Units.** Unicount counts source documents: invoices, and bank or cash
  transfers other than invoice payments. Oscar counts sales invoices
  (unlimited) and purchase invoices (up to 100 a month) apart. The two
  counts are not equal, so compare with your own volume.
- **The address.** Oscar's plan has no legal address and no contact person.
  If you need them, add their cost to the Oscar price before you compare.
  At Unicount, the virtual office is a separate yearly fee.
- **Extra fees.** Oscar's price list has three extra fees: 0.05 EUR for
  each purchase invoice above 100 a month, 5 EUR a month for each employee
  above 3, and 5 EUR a month for each bank account above 4. Unicount lists
  hourly work, tax consultation, calls with an accountant and the
  intra-community VAT return as extras. The Oscar price list has no hourly
  work, no tax consultation and no paid calls.
- **VAT.** Both price lists are without VAT, except the Unicount formation
  price, which includes it. VAT at 24% is added; a company with a VAT
  number can usually deduct it.

## Is Oscar an alternative to Unicount? {#is-oscar-an-alternative}

For the accounting of a company that is already registered, yes: both keep
the books, file the VAT return and the salary tax declaration (TSD), and
prepare the annual report,
which Unicount charges as one monthly fee. Unicount also sells what comes
around the books: the formation, the address, the contact person, and the
annual accounts of a dormant company alone. Oscar does not.

## Which Unicount plan matches the Oscar plan? {#which-plan-matches}

Standard, because it is the first Unicount plan that files the VAT return
and the salary tax declaration (TSD) within its monthly fee. Micro costs less, 99 EUR a month, but
includes 20 source documents and charges the returns on top. Lite is
software only, with no accountant.

## Less usual companies {#less-usual-companies}

- **Several shareholders.** The Oscar price list sets no limit on
  shareholders. The Unicount formation is for one founder; more shareholders
  can be added afterwards.
- **Dividends.** Oscar books a dividend and declares it in the salary tax
  declaration (TSD), with its annex 7, in the plan; the Oscar price list has
  no fee for a dividend.
- **Real estate and other fixed assets.** Oscar books rental income and
  investment property, at cost or at fair value, and keeps a fixed asset
  register with depreciation by Estonian rules, in the plan. Unicount
  charges fixed asset entries by the hour.
- **A holding company, shares, funds and crypto.** Oscar books shares in
  subsidiaries, funds, listed securities and crypto assets, in the plan. On
  11.10.2026 the Unicount fee list and pricing page name no price for
  investments or crypto.
- **Joining during the year.** The annual report stays in the Oscar price
  when you join in the middle of the year. At Unicount it costs one more
  monthly fee.
- **A dormant year.** Unicount prepares the annual accounts of a dormant
  company from 199 EUR, with no monthly plan. Oscar has no such plan.

## A worked example {#worked-example}

A company with a VAT number, 30 sales invoices and 30 purchase invoices a
month, and 1 employee. Prices without VAT.

**Which Unicount plan.** Unicount counts source documents: the invoices,
and the bank or cash transfers that are not invoice payments. We count 61:
the 60 invoices and the salary payment. Each other such transfer, a tax
payment for example, adds 1.50 EUR. Standard includes 30 documents and the
two returns. The fee list gives no fee for each employee. The annual report
costs one monthly fee; we take the minimum fee of the plan.

| Item                                                | Oscar, monthly plan | Unicount Standard |
| --------------------------------------------------- | ------------------: | ----------------: |
| Monthly fee                                         |              49 EUR |           149 EUR |
| 61 source documents: 30 in the plan, 31 at 1.50 EUR |         in the plan |         46.50 EUR |
| 1 employee: payroll and the salary tax declaration  |         in the plan |       in the plan |
| VAT return                                          |         in the plan |       in the plan |
| **A month**                                         |          **49 EUR** |    **195.50 EUR** |
| Annual report                                       |         in the plan |    149 EUR a year |
| **A year**                                          |         **588 EUR** |     **2,495 EUR** |

Oscar costs 146.50 EUR a month less, 1,907 EUR a year. On the yearly plan
Oscar costs 499 EUR a year. Micro may cost a little less than Standard: 99
EUR, 20 documents included, 41 more at 1.50 EUR, and 30 EUR for the returns,
which comes to 190.50 EUR a month. The fee list does not say whether the
30 EUR covers both returns or each one; if each, Micro costs 220.50 EUR.

## How did we check these figures? {#how-we-checked}

We read the Unicount fee list, its pricing page, its terms and its pages on
accounting in Estonia and on how it works on 11.10.2026. We kept the facts the pages state, and left out what they do
not state clearly. Prices change: check the pages of each provider before
you decide. If a figure here is out of date, tell us and we will correct the
page.

## Conclusion {#conclusion}

Oscar does the usual month for less: 49 EUR a month on the monthly plan,
against 149 EUR for Unicount Standard. The Oscar price includes unlimited
sales invoices, up to 100 purchase invoices, payroll and the salary tax
declaration (TSD) for up to 3 employees, the VAT return and the annual
report, which Unicount charges as one more monthly fee. Oscar reads a
connected bank account every day while the company is active. You can work
on your books from your own tools: through the MCP server in Claude, ChatGPT
or Cursor, through the REST API, or with Ask AI in the app. On 11.10.2026
the Unicount pages we checked list none of these three. Real estate,
other fixed assets and investments are in the Oscar plan, where Unicount
charges fixed asset entries by the hour.

In the worked example, the company pays 588 EUR a year at Oscar and
2,495 EUR at Unicount Standard: 1,907 EUR a year less at Oscar.

Unicount is the better choice for a founder who still has to register the
company, needs a virtual office, has a dormant company that needs only its
annual accounts, or wants one named accountant and paid calls.

---

Source: /en/vs/xolo

# Oscar and Xolo Leap compared

> An alternative to Xolo Leap for an Estonian company that already exists: the prices and limits of the equivalent plans, the automation of each, a worked example, where Oscar is the better fit, and where Xolo Leap is.

Compared on 11.10.2026. General information, not advice for your situation.

| Feature | Oscar (the monthly plan) | Xolo Leap (Leap Standard) |
| --- | --- | --- |
| Price, excluding VAT | 49 EUR a month, or 499 EUR a year | 99 EUR a month. The other Leap plans: Starter 59 EUR (only for the first 12 months or until a revenue of 4,000 EUR), Pro 139 EUR, Premium from 259 EUR [1] |
| Price with Estonian VAT at 24% | 60.76 EUR a month | 122.76 EUR a month (99 EUR plus 24%) [1] |
| Sales | Unlimited sales invoices | Up to 50 sales invoices a month (Pro: up to 500) [1] [4] |
| Purchases | Up to 100 purchase invoices a month, then 0.05 EUR each | Up to 20 purchase invoices a month, payments to subcontractors included (Pro: up to 50) [1] [4] |
| Bank and payment accounts | 4 bank accounts, then 5 EUR a month for each more | Up to 4 active bank and payment gateway accounts (Premium: 5 or more) [1] |
| Employees | Up to 3 in the price, then 5 EUR a month for each more | Not included in Standard; the first plan with an employee is Pro, 139 EUR a month (1 employee). Premium: 2 or more. Employees must be Estonian tax residents. The FAQ says you can pay a salary to yourself in every plan [1] [5] |
| Shareholders or board members | The Oscar price list sets no limit | 1 in Standard; up to 2 in Pro; up to 5 in Premium [1] |
| VAT return and salary tax declaration (TSD) | Filed every month when the company owes them | The Estonian VAT return and the salary tax declaration (TSD) in every plan [1] |
| Annual report | Included, also when you join in the middle of the year | Preparation and submission included in every plan [1] |
| Connect an AI assistant (MCP) | A remote MCP server for Claude, ChatGPT, Cursor and Claude Code. You sign in and approve the connection; the assistant reads your books, bank lines, reports and VAT, and records or issues invoices within your permissions. A read-only address too | On 11.10.2026 the Xolo pages we checked list no MCP server [1] |
| Public API | A REST API with an API key for your organization, read or write: invoices, customers and suppliers, file uploads, bank lines and reports. The SDKs and the command-line tool are not published yet | On 11.10.2026 the Xolo pages we checked list no public API. Every plan lists integrations with LHV, Wise, Revolut, Wamo, Payoneer, Stripe and PayPal [1] |
| AI assistant in the app | Ask AI reads your books and does or proposes only what you may do by hand. It asks you before it posts, issues or settles anything | On 11.10.2026 the Xolo pages we checked list no AI assistant [1] |
| Real estate | Rental income and investment property, at cost or at fair value, in the plan. Real estate for your own use goes in the fixed asset register with depreciation | Buying real estate, land or a car is not allowed as an investment of a Leap company, as the Xolo FAQ lists it [6] |
| Investments (shares, funds, crypto) | Shares in subsidiaries, funds, listed securities and crypto assets, in the plan | Not in Standard. Pro and Premium allow listed shares and funds, crypto for investment only, and a minority stake in a company; a controlling or majority share is not allowed [1] [6] |
| Statistics Estonia reports | Not offered | Mandatory reporting to Statistics Estonia in every plan [1] |
| OSS return (EU sales to consumers) | Not offered yet | Not included in Standard; the first plan with OSS registration and reporting for digital services is Pro, 139 EUR a month [1] |
| Registering a new company | Not offered: Oscar takes a company that is already in the Business Register | Online company registration in every plan. State fees on top: 265 EUR, and 25 EUR plus VAT for the online registration [1] [2] |
| Legal address | Not part of the plan | Virtual office with legal address and PO box in every plan [1] |
| Talking to an accountant | Live chat and email. Our accountants in Tallinn answer your questions | Dedicated accountants by email, 2 hours a month. Premium adds a 1 hour call a month with a senior accountant [1] |

## Where Xolo Leap is a better fit

- You do not have a company yet. Xolo registers it online in every Leap plan and advises on the e-Residency application. Oscar works only with a company that is already in the Business Register. [1] [2]
- You need a legal address in Estonia. Every Leap plan includes a virtual office with a legal address and a PO box. Oscar does not offer an address. [1]
- You want the company paperwork done by the same provider: registry cards, certificates, a new board member, a change of address or of name, a share capital increase, each for a listed fee, and a company liquidation for 499 EUR. [3] [1]
- You sell physical goods on Shopify, Amazon, Etsy, Printful or Printify, or digital services to consumers in other EU countries. The e-commerce add-on (59 EUR a month) covers OSS and IOSS for goods, and Pro and Premium cover OSS for digital services. Oscar does not file OSS returns yet. [1]
- You want the Statistics Estonia reports filed for you. Every Leap plan includes them; Oscar does not offer them. [1]
- You want a provider with a track record in e-Residency companies. Xolo states more than 8 years of e-Residency accounting experience. [1]

## Where Oscar is a better fit

- Your company already exists and you want the books and the returns done for less: 49 EUR a month on the monthly plan, against 99 EUR for Leap Standard, both without VAT.
- You pay a salary: up to 3 employees are in the Oscar price. In Leap, the first plan that includes an employee is Pro, at 139 EUR a month for 1 employee. For the company of the worked example, that is 49 EUR against 139 EUR a month.
- You send many invoices: sales invoices are unlimited, and up to 100 purchase invoices a month are in the price. Leap Standard allows up to 50 sales and 20 purchase invoices a month.
- You want your books to follow your bank: Oscar reads a connected bank account every day while the company is active, and books the lines as they arrive.
- You want to work on your books from your own tools: Oscar has a remote MCP server for Claude, ChatGPT and Cursor, a public REST API with API keys, and Ask AI in the app. On 11.10.2026 the Xolo pages we checked list no public API, no MCP server and no AI assistant.
- Your company has several shareholders: the Oscar price list sets no limit on them.
- Your company invests or owns real estate: shares in subsidiaries, funds, listed securities, crypto assets, rental income and investment property are booked in the 49 EUR plan. In Leap, investments start with Pro at 139 EUR a month, a controlling share in another company is not allowed, and real estate is not allowed as an investment.

## Sources

1. [Xolo Leap plans and plan comparison, on the global English pricing page, xolo.io/zz-en/pricing](https://www.xolo.io/zz-en/pricing), checked on 11.10.2026
2. [Xolo FAQ: How much is it to set up a company?](https://www.xolo.io/zz-en/faq/xolo-leap/category/get-started/article/how-much-is-it-to-set-up-a-company), checked on 11.10.2026
3. [Xolo FAQ: What additional services can be executed by Xolo?](https://www.xolo.io/zz-en/faq/xolo-leap/category/get-started/article/what-additional-services-can-be-executed-by-xolo), checked on 11.10.2026
4. [Xolo FAQ: What are the limits for invoices per month?](https://www.xolo.io/zz-en/faq/xolo-leap/category/invoicing/article/what-are-the-limits-for-invoices-per-month), checked on 11.10.2026
5. [Xolo FAQ: What are the monthly fees for Xolo Leap plans?](https://www.xolo.io/zz-en/faq/xolo-leap/category/get-started/article/what-are-the-monthly-fees-for-xolo-leap-plans), checked on 11.10.2026
6. [Xolo FAQ: Can I invest from my Estonian company?](https://www.xolo.io/zz-en/faq/xolo-leap/category/investments--cryptocurrencies/article/can-i-invest-from-my-estonian-company), checked on 11.10.2026

Xolo Leap is a service of Xolo for founders who run an Estonian company
through e-Residency. Oscar is an accounting service for Estonian companies:
the software books the bank lines and the receipts, and our accountants in
Tallinn check the books and file the returns. Both keep the books, file the
monthly returns and the annual report. They differ in what comes around the
books, in the automation, and in the price and limits of each plan.

The table compares the Oscar monthly plan with Leap Standard: the Leap plan
for one owner with no time limit and no revenue limit. The Oscar prices are
those of the [pricing section of our website](/#pricing). The Xolo prices are
those of its global English pricing page on 11.10.2026. Every Xolo figure in
the table carries the number of its source. Every source is listed with its
date at the end of the page.

## What each price leaves out {#what-each-price-leaves-out}

- **Units.** Both count invoices. The Xolo pricing page calls them
  transactions, its FAQ counts invoices, and its purchase count includes
  payments to subcontractors.
- **State fees.** Registering a company costs state fees on top of any plan:
  265 EUR, and 25 EUR plus VAT for the online registration, as the Xolo FAQ
  lists them. Oscar does not register companies, so it has no such fee.
- **Extra fees.** Oscar's price list has three extra fees: 0.05 EUR for each
  purchase invoice above 100 a month, 5 EUR a month for each employee above
  3, and 5 EUR a month for each bank account above 4. Xolo lists fees for
  work outside the plan, for example 200 EUR for a late annual report and
  100 EUR for each corrected VAT return or salary tax declaration (TSD). Oscar does not offer company
  registration, an address, company changes, OSS returns or the Statistics
  Estonia reports.
- **Promotions.** Xolo runs promotions on Pro; on 11.10.2026 it offered two
  months free with a minimum of 6 months. Check its page.
- **VAT.** Both price lists are without VAT. VAT at 24% is added; a company
  with a VAT number can usually deduct it.

## Is Oscar an alternative to Xolo Leap? {#is-oscar-an-alternative}

For a company that is already registered, yes: both keep the books, file
the VAT return and the salary tax declaration (TSD), and prepare the annual
report. For a founder who still has to register the company, get an address
and apply for e-Residency, Xolo Leap covers steps that Oscar does not.

## Which Leap plan matches the Oscar plan? {#which-plan-matches}

Leap Standard. Starter costs less, but only for the first 12 months or
until the revenue reaches 4,000 EUR. Pro is the first Leap plan that
includes an employee, so a company with salaries compares with Pro at
139 EUR a month, as the worked example below does.

## Less usual companies {#less-usual-companies}

- **Several shareholders.** Leap Standard is for 1 shareholder or board
  member, Pro for up to 2 and Premium for up to 5. The Oscar price list
  sets no limit.
- **Dividends.** Oscar books a dividend and declares it in the salary tax declaration (TSD), with
  its annex 7, in the plan; the Oscar price list has no fee for a
  dividend.
- **Real estate.** Oscar books rental income and investment property, at
  cost or at fair value, in the plan, and keeps real estate for your own
  use in the fixed asset register with depreciation by Estonian rules. The
  Xolo FAQ does not allow a Leap company to buy real estate, land or a car
  as an investment.
- **A holding company, shares, funds and crypto.** Oscar books shares in
  subsidiaries, funds, listed securities and crypto assets, in the plan.
  The Xolo FAQ allows investments in Pro and Premium only: listed shares
  and funds, crypto for investment only, and a minority stake in a private
  company, not a controlling share such as a subsidiary.

## A worked example {#worked-example}

A company with a VAT number, 30 sales invoices and 30 purchase invoices a
month, and 1 employee. Prices without VAT.

**Which Leap plan.** Standard allows 20 purchase invoices a month and
includes no employee, so the cheapest Leap plan for this company is Pro:
up to 500 sales and 50 purchase invoices a month, and 1 employee. The Xolo
FAQ counts invoices, so the salary payment does not count against the
limits.

| Item                                           | Oscar, monthly plan |       Xolo Leap Pro |
| ---------------------------------------------- | ------------------: | ------------------: |
| Monthly fee                                    |              49 EUR |             139 EUR |
| 30 sales invoices                              |         in the plan | in the plan (≤ 500) |
| 30 purchase invoices                           | in the plan (≤ 100) |  in the plan (≤ 50) |
| 1 employee: payroll and salary tax declaration |   in the plan (≤ 3) |     in the plan (1) |
| VAT return                                     |         in the plan |         in the plan |
| Annual report                                  |         in the plan |         in the plan |
| **A month**                                    |          **49 EUR** |         **139 EUR** |
| **A year**                                     |         **588 EUR** |       **1,668 EUR** |

Oscar costs 90 EUR a month less, 1,080 EUR a year. On the yearly plan Oscar
costs 499 EUR a year. With the Pro promotion of 11.10.2026 (two months
free), Xolo costs 1,390 EUR in the first year.

## How did we check these figures? {#how-we-checked}

We read the Xolo pricing page and the Xolo FAQ pages listed below on
11.10.2026. We kept the facts the pages state, and left out what they do not
state per plan. Prices change: check the pages of each provider before you
decide. If a figure here is out of date, tell us and we will correct the
page.

## Conclusion {#conclusion}

For a company that already exists, Oscar does the usual month for less:
49 EUR a month on the monthly plan. That price includes unlimited sales
invoices, up to 100 purchase invoices, payroll and the salary tax declaration (TSD) for up to 3
employees, the VAT return and the annual report. Oscar reads a connected
bank account every day while the company is active. You can also work on
your books from your own tools: through the MCP server in Claude, ChatGPT or
Cursor, through the REST API, or with Ask AI in the app. On 11.10.2026 the
Xolo pages we checked list none of these three. A company that invests,
holds a subsidiary or owns real estate stays on the same 49 EUR plan; in
Leap, investments start with Pro, and a controlling share and real estate
are not allowed as investments.

In the worked example, a company with 1 employee pays 49 EUR a month at
Oscar and 139 EUR at Xolo Leap Pro: 1,080 EUR a year less at Oscar.

Xolo Leap is the better choice for a founder who still has to register the
company, needs a legal address in Estonia, or sells goods through the
e-commerce channels it supports.

---

Source: /et/juhendid/ametiauto-isiklik-kasutamine

# Ametiauto ja isiklik sõiduauto: erisoodustus ja sõiduauto hüvitis Eestis

> Kuidas Eesti maksustab ettevõtte sõiduauto isiklikku kasutamist (kW kohta kuus) ja kuidas maksta isikliku sõiduauto eest maksuvaba hüvitist sõidupäeviku alusel.

Law as of 30.09.2026. General information, not advice for your situation.

Väike Eesti ettevõte maksab auto eest tavaliselt ühel kahest viisist. Ta annab omanikule või töötajale ettevõtte sõiduauto või maksab hüvitist isikliku sõiduauto eest, mida kasutatakse töösõitudeks. Ettevõtte sõiduauto, mida saab kasutada isiklikult, loob igas kuus erisoodustuse kindla hinnaga kW kohta. Isikliku sõiduauto eest võib maksta maksuvaba hüvitist kuni 0,50 eurot kilomeetri kohta ja 550 eurot kuus, kui ettevõte peab sõidupäevikut.

## Lühidalt {#luhidalt}

- Ettevõtte sõiduauto, mida saab kasutada isiklikeks sõitudeks, loob erisoodustuse 1,96 eurot kW kohta kuus (üle viie aasta vanuse auto puhul 1,47 eurot). [Loe edasi](#millal-tekib-erisoodustus)
- Erisoodustus ei sõltu sõidetud kilomeetritest ja isiklike sõitude eest maksmine seda ei vähenda. [Loe edasi](#isiklike-soitude-eest-maksmine)
- Erisoodustuse vältimiseks märgi auto liiklusregistris ainult ettevõtluses kasutatavaks ja tõenda, et keegi ei kasuta seda isiklikult. [Loe edasi](#ainult-toosoitudeks)
- Ainuomanik, kes on juhatuse liige, maksab erisoodustuse eest maksu nagu iga töötaja. [Loe edasi](#ainuomanik)
- Isikliku sõiduauto eest võib ettevõte maksta maksuvabalt kuni 0,50 eurot kilomeetri kohta ja 550 eurot kuus, kirjaliku otsuse ja sõidupäeviku alusel. [Loe edasi](#maksuvaba-huvitis)
- Kilomeetrihüvitis katab kütuse ja remondi. Nende eest lisaks maksmine on erisoodustus. [Loe edasi](#kutus-ja-remont)

## Millal tekib ettevõtte sõiduauto isiklikust kasutamisest erisoodustus? {#millal-tekib-erisoodustus}

Erisoodustus tekib igal kuul, mil ettevõte laseb isikul kasutada oma sõiduautot sõitudeks, mis ei ole tööga seotud. Ei ole oluline, kas isik tegelikult isiklikult sõidab. Piisab võimalusest ([TuMS § 48 lg 4 p 2 ja lg 8](https://www.riigiteataja.ee/akt/129042026004)).

Keda see puudutab: töötajat, juhatuse liiget ja isikut, kes töötab ettevõtte heaks käsunduslepingu või muu võlaõigusliku lepingu alusel ([TuMS § 48 lg 3](https://www.riigiteataja.ee/akt/129042026004)). Auto võib olla ettevõtte omandis, liisitud, renditud või laenatud. Oluline on, et ettevõte valdab seda.

Erisoodustuse hinna kuus määrab seadus ([TuMS § 48 lg 8](https://www.riigiteataja.ee/akt/129042026004)):

| Auto                  | Erisoodustus mootori võimsuse kW kohta kuus |
| --------------------- | ------------------------------------------- |
| Kuni viis aastat vana | 1,96 eurot                                  |
| Üle viie aasta vana   | 1,47 eurot                                  |

- kW arv on mootori võimsus liiklusregistris.
- Vanus määratakse kuu viimase päeva seisuga ([erisoodustuse hinna määramise korra § 1](https://www.riigiteataja.ee/akt/113062025031)).
- Erisoodustust ei teki kuul, mil auto on ajutiselt registrist kustutatud või selle registreering on peatatud.

**Maks.** Ettevõte tasub tulumaksu 22/78 erisoodustusest ([TuMS § 4 lg 1 ja 1¹](https://www.riigiteataja.ee/akt/129042026004)). Lisaks tasub ta sotsiaalmaksu 33 protsenti erisoodustuse ja selle tulumaksu summast ([SMS § 2 lg 1 p 7, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). See sotsiaalmaks ei anna juhile pensioni- ega ravikindlustust.

[Maksu- ja Tolliameti (EMTA)](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/tooandja-soiduauto) näide uue 190 kW auto kohta:

- erisoodustus: 1,96 x 190 = 372,40 eurot;
- tulumaks: 105,04 eurot;
- sotsiaalmaks: (372,40 + 105,04) x 33% = 157,56 eurot;
- maks kokku: 262,60 eurot kuus.

**Deklaratsioon.** Deklareeri erisoodustus iga kuu [TSD](/et/sonastik/tsd-deklaratsioon) lisal 4 koodiga 4040. Esita deklaratsioon ja tasu maks järgmise kuu 10. kuupäevaks ([TuMS § 54 lg 1 ja 4](https://www.riigiteataja.ee/akt/129042026004); [TSD vormide määrus](https://www.riigiteataja.ee/akt/120122025048)).

**Käibemaks.** Sõiduauto isiklik kasutamine ei ole maksustatav omatarve, sest sisendkäibemaksu 50 protsendi piirang juba katab selle ([KMS § 2 lg 6, § 30 lg 3](https://www.riigiteataja.ee/akt/130122025021)). Kuni 3 500 kg kaubik on teine lugu: selle isiklik kasutamine on omatarve, kui ettevõte on selle sisendkäibemaksu maha arvanud ([KMS § 12 lg 7¹](https://www.riigiteataja.ee/akt/130122025021)).

## Millist võimsust arvestatakse elektri- või hübriidauto puhul? {#elektri-ja-hubriidauto}

Seadus kasutab liiklusregistrisse kantud mootori võimsust ([TuMS § 48 lg 8](https://www.riigiteataja.ee/akt/129042026004)). Müügibrošüüris toodud süsteemi koguvõimsust ei kasutata.

Praktika määrab [EMTA erisoodustuste käsiraamat](https://emta.ee/node/168/handbook/11/pdf):

- **Hübriid, sealhulgas pistikhübriid:** registris olev sisepõlemismootori maksimaalne võimsus. Elektrimootori võimsust ei liideta.
- **Elektri- või gaasiauto:** registris olev mootori võimsus.

Näited alla viie aasta vanuse auto kohta:

| Auto                                    | Erisoodustus kuus | Maks kuus    |
| --------------------------------------- | ----------------- | ------------ |
| Pistikhübriid, sisepõlemismootor 110 kW | 215,60 eurot      | 152,03 eurot |
| Elektriauto, 250 kW                     | 490,00 eurot      | 345,52 eurot |

Seega ei soosi kW meetod elektriautosid. Võimsa elektriauto erisoodustuse maks on suurem kui väikese sisepõlemismootoriga auto oma. Võta kW arv auto registreerimisel registreerimistunnistuselt ja hoia selle koopiat auto põhivara dokumentide juures.

## Kuidas hoida ettevõtte sõiduautot ainult töösõitudeks? {#ainult-toosoitudeks}

Kolm sammu. Otsusta, et auto on ainult töösõitudeks, lase liiklusregistrisse kanda märge „ainult ettevõtluses kasutatav“ ja ole valmis tõendama, et keegi ei kasuta autot isiklikult. Registrimärkest üksi ei piisa, kui faktid näitavad isiklikku kasutamist.

1. **Teavita Transpordiametit**, kui ettevõte hakkab autot kasutama ainult töösõitudeks, ja teavita seda enne, kui auto muutub isiklikuks kasutamiseks kättesaadavaks ([TuMS § 48 lg 8²](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/transpordiameti-teavitamine)). Ilma märketa eeldab EMTA isiklikku kasutamist.
2. **Kirjuta auto kasutamise kord.** Isiklikud sõidud on keelatud. Märgi, kus auto väljaspool tööaega seisab, kes tohib sellega sõita ja kuidas võtmed tagastatakse.
3. **Pea arvestust.** Kasuta GPS-i või sõidupäevikut, kus on vähemalt kord kuus odomeetri näit, külastatud kliendid ja kohad ning põhjendus sõitudele, mis kattuvad isiklike huvidega. Kütusetšekid peaksid vastama läbisõidule.

EMTA küsib, kuidas isiklikku kasutamist takistatakse, kus auto öösel seisab, kes sellega sõidab ja milliseid sõite tehti. Isikliku kasutamise tunnused, mida EMTA nimetab: registreerimistunnistusel on ettevõtlusega mitteseotud isikud, lapse turvatool, katusekast või rattahoidja, autosid on rohkem kui kasutajaid ning ühe inimese ettevõte, kelle perel ei ole teist autot ([EMTA: ettevõtluses kasutamise tõendamine](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/soiduauto-ettevotluses-kasutamise-toendamine)).

Samad tõendid sobivad käibemaksu jaoks. Ainult ettevõtluses kasutatava auto puhul võib sisendkäibemaksu maha arvata 100 protsenti, kuid ainult siis, kui muu kasutamine on välistatud ([KMS § 30 lg 4 p 5 ja lg 9](https://www.riigiteataja.ee/akt/130122025021)). Kui tingimused lõpevad, kehtib vähemalt üks aasta 50 protsendi piirang ja muudatus kahe aasta jooksul nõuab korrigeerimist ([KMS § 30 lg 7 ja 8](https://www.riigiteataja.ee/akt/130122025021)).

Sõit kodu ja töökoha vahel on isiklik sõit, kui ei ole täidetud [TuMS § 48 lg 5¹](https://www.riigiteataja.ee/akt/129042026004) tingimused.

## Kas ainuomanik, kes on ainus juht, peab erisoodustuse eest maksu maksma? {#ainuomanik}

Jah, kui omanik on ka juhatuse liige ja autot saab kasutada isiklikult. Juhatuse liiget käsitatakse erisoodustuse puhul töötajana, olenemata sellest, kas talle makstakse juhatuse liikme tasu ([TuMS § 48 lg 3](https://www.riigiteataja.ee/akt/129042026004)). Omanikele erandit ei ole ja ei ole oluline, et keegi teine autoga ei sõida.

Ühe inimese ettevõte võib siiski hoida autot ainult töösõitudeks, kuid EMTA kontrollib seda põhjalikumalt. EMTA nimetab isikliku kasutamise tunnusena ettevõtet, millel on üks juhatuse liige ja töötajaid ei ole ning kelle perel ei ole teist autot ([EMTA](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/soiduauto-ettevotluses-kasutamise-toendamine)). Usutaval juhul on leibkonnas tavaliselt teine, isiklik auto, ettevõtte auto seisab kontori juures ja GPS-logi sõidud vastavad arvetele ja klientidele.

Need ei toimi:

- väide, et omanik sõidab ainult tööasjus, ilma arvestuseta;
- väiksem juhatuse liikme tasu, mis peaks autot „tasaarvestama“;
- ettevõttele isiklike kilomeetrite eest maksmine (vt järgmist punkti);
- auto jätmine omaniku koju ilma tööalase põhjuseta.

Kui osanik ei ole juhatuses ega tööta ettevõttes, ei ole isiklik kasutamine erisoodustus. See on väljamakse osanikule. Vaata punkti [pereliikmed ja osanikud](#pereliikmed).

## Kas isiklike sõitude eest maksmine kaotab erisoodustuse? {#isiklike-soitude-eest-maksmine}

Ei. Sõiduauto puhul on erisoodustus kindel kW hind. See tekib isikliku kasutamise võimalusest. Ettevõttele kilomeetri kohta või isegi turuhinnas rendi maksmine seda ei vähenda ([TuMS § 48 lg 8](https://www.riigiteataja.ee/akt/129042026004); [EMTA: sõidupäevik](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/soidupaeviku-pidamine)).

- Isiklike kilomeetrite päevik ei vähenda maksu. Päevikust on abi ainult tõendamisel, et isiklikku kasutamist ei ole üldse.
- Raha, mille kasutaja ettevõttele maksab, on lihtsalt ettevõtte tulu. Käibemaksu mõttes ei ole töötajale või juhatuse liikmele auto kasutamiseks andmine tasu eest käive ([KMS § 4 lg 2 p 8](https://www.riigiteataja.ee/akt/130122025021)).
- Ka kütus, mille kasutaja ostab isiklikeks sõitudeks ise, ei vähenda erisoodustust.

Teisi sõidukeid hinnatakse turuhinnas rendi järgi. Kaubik või veoauto täismassiga kuni 3 500 kg võib selle asemel kasutada sama kW hinda ([TuMS § 48 lg 8¹](https://www.riigiteataja.ee/akt/129042026004)). Turuhinnas rendi puhul vähendab kasutaja makse erisoodustust: erisoodustus on turuhinnas rendi ja makstud hinna vahe ([erisoodustuse hinna määramise korra § 2 lg 1](https://www.riigiteataja.ee/akt/113062025031)).

## Kas kütus, kindlustus ja parkimine loovad eraldi erisoodustuse? {#kutus-kindlustus-parkimine}

Ettevõtte enda auto puhul ei. kW hind on auto kasutusse andmise väärtus. Kütus või laadimine, kindlustus, hooldus, rehvid, pesu, parkimine kasutamise ajal ja [mootorsõidukimaks](/et/juhendid/automaks-ja-kindlustus/automaksu-tasumine) on ettevõtte enda kulud. Mootorsõidukimaksu kohta kinnitab seda EMTA: selle tasumine ei loo täiendavat erisoodustust ja erisoodustus ei sõltu auto tegelikest kuludest ([EMTA, mootorsõidukimaks, vastus 5](https://emta.ee/eraklient/maksud-ja-tasumine/muud-maksud/mootorsoidukimaks/kusimused-ja-vastused-maksu-tasumise-0); [mootorsõidukimaksu seaduse § 5](https://www.riigiteataja.ee/akt/114112025027)).

Eraldi erisoodustus tekib, kui ettevõte maksab millegi eest, mis on väljaspool tema autot:

- **Kütusekaart, mida kasutatakse teise auto jaoks**, näiteks kasutaja või tema pere isikliku auto jaoks. See katab kasutaja kulud ja on erisoodustus makstud summas ([TuMS § 48 lg 4](https://www.riigiteataja.ee/akt/129042026004); [erisoodustuse hinna määramise korra § 6 lg 1](https://www.riigiteataja.ee/akt/113062025031)).
- **Kodukulud**, näiteks kasutaja kodu elektriarve või elukoha parkimisluba, kui auto mõõdetud laadimist ei ole näidatud. Pea eraldi arvestit või laadimiskaardi andmeid.
- **Trahvid**, mis on määratud seaduse alusel ja mille ettevõte tasub, on ettevõtlusega mitteseotud kulud, mida maksustatakse määraga 22/78 ([TuMS § 34 p 3, § 51 lg 2 p 1](https://www.riigiteataja.ee/akt/129042026004)).

Jooksvate kulude käibemaks järgib autot: 50 protsenti sisendkäibemaksust, kui autot kasutatakse ka isiklikult, ja 100 protsenti ainult siis, kui seda kasutatakse üksnes ettevõtluses ([KMS § 30 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021)).

## Kuidas toimib isikliku sõiduauto maksuvaba hüvitis? {#maksuvaba-huvitis}

Ettevõte võib isikliku sõiduautoga tehtud töösõitude eest maksta maksuvabalt kuni **0,50 eurot kilomeetri kohta** ja kõige rohkem **550 eurot kuus** iga tööandja kohta. Selleks on vaja kirjalikku otsust ja sõidupäevikut ([TuMS § 13 lg 3 p 2](https://www.riigiteataja.ee/akt/129042026004)). Piirmäärad tõusid 01.01.2025 ([muutmise seadus, RT I, 20.12.2024, 2](https://www.riigiteataja.ee/akt/120122024002)). Vanemates näidistes on endiselt varasemad piirmäärad 0,30 eurot kilomeetri kohta ja 335 eurot kuus ([TuMS § 13 lg 3 p 2, 2023. aasta redaktsioon](https://www.riigiteataja.ee/akt/130062023081)).

**Kes võib hüvitist saada.** Töötaja, ametnik ning juhatuse või nõukogu liige. Osanik, kes ei ole juhatuses, ja käsunduslepingu alusel töötav isik seda hüvitist saada ei saa. Ettevõte võib siiski hüvitada nende dokumenteeritud kulud, mis on tehtud ettevõtte heaks ([TuMS § 12 lg 3](https://www.riigiteataja.ee/akt/129042026004); [EMTA](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/isikliku-soiduauto-kasutamise-huvitis)).

**Milline auto.** Isiku kasutuses olev sõiduauto (kategooria M1 ja M1G), mis ei ole ettevõtte omandis ega valduses. See võib kuuluda abikaasale või olla isiku liisitud, kuid kasutusõigus peab olema dokumenteeritud ([TuMS § 13 lg 3 p 2](https://www.riigiteataja.ee/akt/129042026004); [sõiduauto hüvitise määrus](https://www.riigiteataja.ee/akt/102072025018)).

**Dokumendid** ([sõiduauto hüvitise määruse § 3 ja 4](https://www.riigiteataja.ee/akt/102072025018); [EMTA: alusdokumendid](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/huvitise-maksmiseks-vajalikud-alusdokumendid)):

1. **Tööandja kirjalik otsus.** Selles on isik, summa ning sõitude kuupäev või periood. Otsus võib hõlmata rohkem kui ühte kuud. Lisa kasutusõigust tõendava dokumendi koopia, näiteks registreerimistunnistus, kui see ei ole pärast eelmist korda muutunud.
2. **Sõidupäevik.** Iga töösõidu kohta on selles:
   - juhi nimi;
   - auto registreerimisnumber;
   - odomeetri näit sõidu alguses ja lõpus;
   - sõidu kuupäev ja eesmärk.

Sobib paber, tabelarvutus või GPS-rakendus. Maksa ainult juba tehtud sõitude eest.

**Piirmäärade ületamine.**

- Väiksem määr, näiteks 0,30 eurot kilomeetri kohta, on lubatud.
- Kui määr on üle 0,50 euro kilomeetri kohta, on ülejääk erisoodustus, isegi kui kuus makstakse alla 550 euro. Sama kehtib 550 eurot ületava osa kohta. Deklareeri see maksmise kuu TSD lisal 4 koodiga 4030 ([TuMS § 48 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004)).
- Ilma sõidupäevikuta on kogu makse palk, mis deklareeritakse isiku kohta TSD lisal 1 ([EMTA käsiraamat: erisoodustused](https://emta.ee/node/168/handbook/11/pdf)).
- Deklareeri kõik aasta jooksul makstud hüvitised vormil INF 14 järgmise aasta 1. veebruariks ([TuMS § 56¹](https://www.riigiteataja.ee/akt/129042026004); [EMTA: deklareerimine](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/huvitise-deklareerimine)).

Töösõitudel makstud parkimistasud võib hüvitada lisaks kilomeetrihüvitisele ([TuMS § 13 lg 3 p 2³](https://www.riigiteataja.ee/akt/129042026004)). Sõit kodu ja töökoha vahel ei ole töösõit, kui ei ole täidetud [TuMS § 48 lg 5¹](https://www.riigiteataja.ee/akt/129042026004) tingimused.

## Kas ettevõte võib maksta ka isikliku sõiduauto kütuse ja remondi eest? {#kutus-ja-remont}

Ei. Kilomeetrihüvitis katab kõik auto tavalised kulud: kütuse, kindlustuse, rehvid, remondi ja kulumise. Isikliku auto kütusetšekkide või remondiarvete tasumine hüvitisele lisaks või selle asemel on erisoodustus makstud summas ([TuMS § 12 lg 3, § 48 lg 4](https://www.riigiteataja.ee/akt/129042026004); [erisoodustuse hinna määramise korra § 6 lg 1](https://www.riigiteataja.ee/akt/113062025031); [EMTA: piirmäärad](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/maksuvaba-huvitise-piirmaarad)).

Mis on lubatud:

- **Parkimistasud** töösõitudel, tšekkide alusel ([TuMS § 13 lg 3 p 2³](https://www.riigiteataja.ee/akt/129042026004)).
- **Töölähetus** isikliku autoga. Ettevõte maksab kas kilomeetrihüvitist või dokumentide alusel kulusid, mis on lähetusega otseselt seotud ja tehtud selle tõttu lisaks. Teine viis ei kata kunagi remonti ega hooldust ([töölähetuse kulude hüvitiste maksmise korra § 2 lg 4](https://www.riigiteataja.ee/akt/102072025020)). Vali iga lähetuse kohta üks viis.
- **Kütusetšekid tööle ja koju sõitmise eest**, ainult töölepinguga töötajale, kelle kodu on töökohast vähemalt 50 km kaugusel ([TuMS § 48 lg 5¹](https://www.riigiteataja.ee/akt/129042026004)). Juhatuse liikmel ega käsunduslepingu alusel töötaval isikul seda võimalust ei ole.

Mis ei ole lubatud: igakuine kütusekaart omaniku isikliku auto jaoks, selle iga-aastase hoolduse või talverehvide eest maksmine või selle kindlustuse või mootorsõidukimaksu tasumine. Iga selline makse läheb TSD lisale 4 makstud summas, tulumaksuga 22/78 ja sotsiaalmaksuga 33 protsenti. Nende kulude sisendkäibemaksu maha arvata ei saa.

Kui ettevõte peaks need kulud tõesti kandma, tee autost ettevõtte auto ja nõustu kW erisoodustusega või hoia autot ainult töösõitudeks.

## Ettevõtte auto või isiklik auto: kumb on odavam? {#kumb-on-odavam}

See sõltub tööalasest läbisõidust, auto võimsusest ja hinnast. Kasuta allolevat võrdlust ainult maksude poole jaoks. Arvesse lähevad ka finantseerimine, kindlustus, mootorsõidukimaks ja edasimüügi väärtus.

**Ettevõtte auto, isiklik kasutamine lubatud.** Ettevõte ostab või liisib auto ja maksab kõik selle kulud. Maksustatakse ainult igakuine erisoodustus. Uue 110 kW auto puhul on see 152,03 eurot maksu kuus ehk umbes 1 824 eurot aastas ([TuMS § 48 lg 8](https://www.riigiteataja.ee/akt/129042026004)). Sama auto puhul, mis on üle viie aasta vana, on see 114,02 eurot kuus. Käibemaksukohustuslasest ettevõte arvab auto ja selle kulude sisendkäibemaksust maha 50 protsenti ([KMS § 30 lg 3](https://www.riigiteataja.ee/akt/130122025021)).

**Isiklik auto hüvitisega.** Omanik ostab auto isiklikult, tavaliselt rahaga, mis on ettevõttest välja võetud dividendi või palgana ja mida on enne maksustatud. Näiteks 25 000 euro netodividendi maksmiseks tasub ettevõte 7 051 eurot tulumaksu määraga 22/78 ([TuMS § 50 lg 1, § 4 lg 1¹](https://www.riigiteataja.ee/akt/129042026004)). Seejärel maksab ettevõte maksuvabalt kuni 0,50 eurot iga töösõidu kilomeetri eest ja kuni 550 eurot kuus, kokku kuni 6 600 eurot aastas, ainult päevikusse kantud töösõitude eest.

Rusikareeglid:

- **Vähe töösõite**, mõnisada kilomeetrit kuus: hüvitis on väike. Tagasihoidlik ettevõtte auto koos kW erisoodustusega on sageli kokkuvõttes odavam.
- **Suur tööalane läbisõit**, umbes 1 100 km kuus või rohkem: isiklik auto teenib iga kuu täie 550 eurot maksuvabalt.
- **Võimas auto**, näiteks üle 200 kW elektriauto: kW erisoodustus on suur, mis soosib isiklikku autot.
- **Auto läheb hiljem omanikule:** müük alla turuhinna on erisoodustus. Selle väärtus on turuhind või auto bilansiline väärtus, kui see on suurem või usaldusväärset turuhinda ei ole, millest lahutatakse makstud hind ([TuMS § 48 lg 4 p 7](https://www.riigiteataja.ee/akt/129042026004); [erisoodustuse hinna määramise korra § 2 lg 4](https://www.riigiteataja.ee/akt/113062025031)). Dokumenteeri turuhind.

Ära ühenda kahte võimalust. Auto, mis on ettevõtte omandis või liisitud, ei ole kunagi isiklik auto, seega ei saa ettevõte selle eest kilomeetrihüvitist maksta.

## Kas pereliikmed võivad ettevõtte autoga sõita? {#pereliikmed}

Jah, kuid see on isiklik kasutamine. Töötaja või juhatuse liikme abikaasale, elukaaslasele või sugulasele antud soodustus on tööandja erisoodustus, mida maksustatakse sama kW meetodiga ([TuMS § 48 lg 6](https://www.riigiteataja.ee/akt/129042026004)). Seadus hindab autot, mitte iga juhti. Pereliige, kes autoga sõidab, on ka tugev tõend väite vastu, et autot kasutatakse ainult töösõitudeks.

See muutub **väljamakseks osanikule**, kui soodustust saab osanik, kellel ei ole ettevõttes juhatuse kohta, töökohta ega teenuslepingut, või selle osaniku pereliige. Näited: auto, mida kasutab ainult passiivne kaasomanik, või auto, mis on ostetud sellise osaniku abikaasale, kes ei ole juhatuses ega tööta ettevõttes. Sel juhul:

- väärtus on turuhinnas rent, mitte kW hind;
- ettevõte tasub sellelt tulumaksu 22/78, deklareerituna TSD lisal 7 mitterahalise väljamaksena või lisal 6 seotud isikuga tehtud tehingu siirdehinna erinevusena, järgmise kuu 10. kuupäevaks ([TuMS § 8, § 50 lg 1 ja 4, § 54](https://www.riigiteataja.ee/akt/129042026004); [TSD vormide määrus](https://www.riigiteataja.ee/akt/120122025048));
- ilma ärilise eesmärgita ostetud auto on ettevõtlusega mitteseotud väljamakse, mida maksustatakse määraga 22/78, ja selle jooksvad kulud on ettevõtlusega mitteseotud kulud ([TuMS § 51 lg 2, § 52 lg 2 p 1](https://www.riigiteataja.ee/akt/129042026004)).

Äriõigus lisab teise probleemi. Väljamakseks on vaja kinnitatud majandusaasta aruannet, netovara testi ja osanike otsust ([ÄS § 157 lg 1 ja 3, § 168 lg 1 p 5](https://www.riigiteataja.ee/akt/106072023131)). Ebaseaduslik väljamakse tuleb tagastada ja selle põhjustanud juhatuse liikmed vastutavad koos osanikuga solidaarselt ([ÄS § 158](https://www.riigiteataja.ee/akt/106072023131)). Väljamaksete kohta vaata juhendit [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu).

Ohutu viis: käsitle pereliikmete kasutamist juhatuse liikme isikliku kasutamisena ja tasu kW erisoodustuse maks ning ära lase osanikul, kes ei ole juhatuses, kasutada ettevõtte autot tasuta.

Ettevõtte autode mootorsõidukimaksu, registreerimistasu ja kindlustuse kohta vaata juhendit [automaks ja kindlustus](/et/juhendid/automaks-ja-kindlustus) ja [automaksu kalkulaatorit](/et/kalkulaatorid/automaksu-kalkulaator). Muude soodustuste, päevarahade ja lähetuste kohta vaata juhendit [erisoodustused ja lähetused](/et/juhendid/erisoodustused-ja-lahetused).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/automaks-ja-kindlustus

# Ettevõtte autod Eestis: mootorsõidukimaks, registreerimistasu, autopark ja kindlustus

> Mida peab teadma Eesti ettevõte, kes omab või liisib sõiduautosid ja kaubikuid: iga-aastane mootorsõidukimaks, registreerimistasu, hilinenud tasumine, registrist kustutamine, müük või lammutamine, Liikluskindlustuse Fond, parkimistasud ja kaamera hoiatustrahvid ning trahvide maksustamine.

Law as of 30.09.2026. General information, not advice for your situation.

Alates 01.01.2025 maksab autosid omav Eesti ettevõte kahte automaksu: iga-aastast mootorsõidukimaksu ja ühekordset registreerimistasu. Auto peab olema kindlustatud kogu aja, mil see on registris, ja selle trahvid saadetakse registreeritud omanikule. See juhend on ettevõttele, kellel on üks auto või autopark, mis on omandis või renditud kontserni ettevõttele või klientidele.

**Lühidalt**

- Omanik, kes on registris 1. jaanuaril, maksab kogu aasta mootorsõidukimaksu kahes osas, 15. juuniks ja 15. detsembriks.
- Registreerimistasu makstakse enne esmast registreerimist Eestis või enne vanema auto esimest omanikuvahetust. See kuulub auto soetusmaksumusse.
- Alates 01.01.2027 maksustatakse ka ajutiselt kustutatud autot. Maksu lõpetab ainult lõplik kustutamine.
- Registreeritud auto, millel ei ole poliisi, saab Liikluskindlustuse Fondilt sundkindlustuse ja selle eest maksab omanik.
- Ettevõtte makstud trahv on ettevõtlusega mitteseotud kulu, mida maksustatakse määraga 22/78. Nimeta selle asemel juht.

## Iga-aastane mootorsõidukimaks {#iga-aastane-mootorsoidukimaks}

Ettevõte, kes on 1. jaanuaril registreeritud omanik, võlgneb maksu kogu aasta eest ([MSMS § 6](https://www.riigiteataja.ee/akt/114112025027)). Vastutav kasutaja maksab omaniku asemel ainult siis, kui omanik on liisinguandja, mitteresidendist füüsiline isik või juriidiline isik, mis ei ole Eestis registreeritud ([§ 5](https://www.riigiteataja.ee/akt/114112025027)). Sõiduauto maks koosneb 50-eurosest baasosast, CO2 osast ja 2 000 kg ületavast massiosast; CO2 osa ja massiosa vähendatakse vanusest sõltuva kordajaga ([§ 12](https://www.riigiteataja.ee/akt/114112025027), [§ 14](https://www.riigiteataja.ee/akt/114112025027)). Maksuteade tuleb 15. veebruariks ning maks tasutakse 50 protsenti 15. juuniks ja 50 protsenti 15. detsembriks ([§ 7 lg 4](https://www.riigiteataja.ee/akt/114112025027), [§ 9](https://www.riigiteataja.ee/akt/114112025027)).

Loe täielikku vastust koos määrade tabelite ja näitega: [ettevõtte auto mootorsõidukimaks](/et/juhendid/automaks-ja-kindlustus/automaksu-tasumine).

## Registreerimistasu {#registreerimistasu}

Tasu makstakse enne sõiduauto või kaubiku esmast registreerimist Eestis või enne sellise auto esimest omanikuvahetust, mille eest tasu ei ole kunagi makstud ([LS § 190¹⁸](https://www.riigiteataja.ee/akt/111072026044)). Sõiduauto tasu koosneb 150-eurosest baasosast, CO2 osast ja massiosast; need kaks osa vähendatakse vanusest sõltuva kordajaga ([§ 190²²](https://www.riigiteataja.ee/akt/111072026044), [§ 190²⁴](https://www.riigiteataja.ee/akt/111072026044)). Raamatupidamises kuulub see auto soetusmaksumusse.

Loe täielikku vastust: [registreerimistasu](/et/juhendid/automaks-ja-kindlustus/auto-registreerimistasu). Mõlemat summat saab arvutada [automaksu kalkulaatoriga](/et/kalkulaatorid/automaksu-kalkulaator).

## Hilinenud tasumine ja autopargi maksuteated {#hilinenud-tasumine}

Hilinenud maksult arvestatakse intressi 0,06 protsenti päevas alates tähtpäevale järgnevast päevast, kuid mitte rohkem kui maksu summa ([MKS § 115, § 117 ja § 119](https://www.riigiteataja.ee/akt/109072026040)). Amet ei esita alla 10 euro suurust intressinõuet, kuid intress tekib siiski ja selle võib võtta ettemaksukontolt.

Makseraskustes ettevõte võib põhjendatud taotlusega taotleda maksuvõla ajatamist ([MKS § 111](https://www.riigiteataja.ee/akt/109072026040)). Amet teeb otsuse 20 päeva jooksul ([§ 112](https://www.riigiteataja.ee/akt/109072026040)) ja võib intressi vähendada kuni poole võrra ([§ 117 lg 2](https://www.riigiteataja.ee/akt/109072026040)). Kui osamakse jääb tasumata, arvestatakse selle osa pealt jälle täismääras intressi ([§ 117 lg 3](https://www.riigiteataja.ee/akt/109072026040)).

Maksukorralduse seaduse alusel makstud intress on ettevõtte ettevõtlusega mitteseotud kulu, mida maksustatakse määraga 22/78 ([TuMS § 34 ja § 51](https://www.riigiteataja.ee/akt/129042026004)).

Autopargi töökord:

1. Jaanuaris võrdle liiklusregistrit (omanik ja vastutav kasutaja) põhivara registriga. Liisitud auto puhul peab vastutava kasutajana olema kantud liisinguvõtja.
2. Kui maksuteade saabub, kontrolli iga sõidukit ja summat ning kirjenda aasta kulu.
3. Kanna ettemaksukontole raha enne 15. juunit ja 15. detsembrit. Selle konto raha katab kohustused nende tekkimise järjekorras ([MKS § 105](https://www.riigiteataja.ee/akt/109072026040)).
4. Nõua maks kirjaliku kokkuleppe alusel edasi kontserni ettevõttelt või kliendilt, kes autot kasutab. Edasi nõutud summa on osa rendist ja sellele lisandub käibemaks ([KMS § 12](https://www.riigiteataja.ee/akt/130122025021)).

Maksuteate saab vaidlustada vaidega 30 päeva jooksul pärast kättetoimetamist ([MKS § 138](https://www.riigiteataja.ee/akt/109072026040)), näiteks kui sõiduki andmed on valed. Vaie ei aita, kui registris oli auto 1. jaanuaril endiselt ettevõtte nimel.

## Ajutine registrist kustutamine {#ajutine-kustutamine}

Ajutine registrist kustutamine lõpetab liikluskindlustuse kohustuse ja kindlustuslepingu ([LKS § 5 ja § 21](https://www.riigiteataja.ee/akt/129062024012)). Mootorsõidukimaksu puhul aitas see ainult 2025. ja 2026. aastal: auto, mis oli nende aastate 1. jaanuaril ajutiselt kustutatud, ei olnud kustutamise ajal maksustatud. **Alates 01.01.2027 maksustatakse ka ajutiselt kustutatud ja peatatud registreeringuga sõidukeid** ([MSMS § 3](https://www.riigiteataja.ee/akt/114112025027), [§ 25 lg 5](https://www.riigiteataja.ee/akt/114112025027)).

Maksu lõpetamiseks tuleb auto kustutada lõplikult: lammutada lammutustõendi alusel, kustutada välismaale müümisel või teises ELi riigis registreerimisel ([LS § 77 lg 6](https://www.riigiteataja.ee/akt/111072026044)). Ettevõtte auto, mis lihtsalt seisab või mida kasutatakse välismaal, jääb registrisse. Maksustamisperioodi lühendab ainult lõplik kustutamine või kustutamine, sest politsei on auto tagaotsitavaks kuulutanud ([MSMS § 7¹](https://www.riigiteataja.ee/akt/114112025027)).

Auto, mis hävis ja mida ei saa nõuetekohaselt lammutada, või auto, mis müüdi lepinguga, mida ostja ei täitnud ja mida ta ei registreerinud enda nimele, saab registrist kustutada kadunud sõidukina ([LS § 77 lg 6¹](https://www.riigiteataja.ee/akt/111072026044)). Kuni 31.12.2026 saab nii kustutada ajutiselt kustutatud või peatatud registreeringuga auto, mille viimane tehnoülevaatus lõppes vähemalt kaks aastat tagasi, riigilõivuga 15 eurot ([LS § 264 lg 16¹](https://www.riigiteataja.ee/akt/111072026044); [RLS § 142⁷⁴ lg 6](https://www.riigiteataja.ee/akt/111072026166)). Transpordiamet teatab, et alates 01.01.2027 on lõiv 800 eurot ([Transpordiamet: sõidukite liiklusregistrist kustutamine](https://transpordiamet.ee/soidukite-liiklusregistrist-kustutamine)). Autot, mis on alles ja seisab lihtsalt teelt eemal, ei saa kadunud sõidukina kustutada.

Auto võib ajutiselt kustutada 1 kuni 24 kuuks ja selle aja jooksul ei tohi seda liikluses kasutada ([LS § 77 lg 7 ja 8⁴](https://www.riigiteataja.ee/akt/111072026044)). Kui kustutamine lõpeb, algab Liikluskindlustuse Fondi sundkindlustus, kui poliisi ei sõlmita ([LKS § 60](https://www.riigiteataja.ee/akt/129062024012)).

## Auto müük või lammutamine {#muuk-voi-lammutamine}

**Müük.** Liikluskindlustuse leping läheb seaduse alusel ostjale üle, kui ostja kantakse registrisse ([LKS § 21 lg 4](https://www.riigiteataja.ee/akt/129062024012); [VÕS § 524](https://www.riigiteataja.ee/akt/120062026018)). Pärast seda ei saa müüja lepingut lõpetada. Müüja ei saa seda lõpetada ka enne müüki, sest registreeritud omanik peab olema kindlustatud, kuni ostja kantakse registrisse ([LKS § 7 lg 1 ja § 21 lg 2](https://www.riigiteataja.ee/akt/129062024012)). Vabatahtlik kaskokindlustus läheb samuti ostjale üle; teata müügist kindlustusandjale kohe ([VÕS § 494-496](https://www.riigiteataja.ee/akt/120062026018)).

Ostja peab omanikuvahetuse registreerima viie tööpäeva jooksul; muul juhul kustutab Transpordiamet pärast müüja teadet auto ajutiselt registrist ([LS § 77 lg 3 ja 8](https://www.riigiteataja.ee/akt/111072026044)). Kuni ostja kantakse registrisse, jääb ettevõte registreeritud omanikuks. Ta võlgneb iga sellise aasta mootorsõidukimaksu, mille 1. jaanuar on enne kannet, ja trahvid tulevad endiselt talle. Müük aasta jooksul ei anna maksu tagastust ([MSMS § 10 lg 2](https://www.riigiteataja.ee/akt/114112025027)). Vaata Liikluskindlustuse Fondi lehte [sõiduki omaniku muutumine](https://www.lkf.ee/et/kindlustamise-tavad/s%C3%B5iduki-omaniku-muutumine).

**Lammutamine ja hävimine.** Auto kustutatakse lammutustõendi alusel ([LS § 77 lg 6](https://www.riigiteataja.ee/akt/111072026044)). Seejärel kindlustusleping lõpeb ([LKS § 21 lg 1](https://www.riigiteataja.ee/akt/129062024012)). Mootorsõidukimaksu vähendatakse alates kustutamisele järgnevast päevast ja enammakstud summa tagastatakse ettemaksukontole ([MSMS § 7¹ ja § 10 lg 1](https://www.riigiteataja.ee/akt/114112025027)). Hoolitse selle eest, et vrakk ei oleks registris ettevõtte nimel enne 1. jaanuari.

## Kindlustuseta auto {#kindlustuseta-auto}

Eestis registreeritud auto peab kindlustama omanik või vastutav kasutaja ([LKS § 4 ja § 7](https://www.riigiteataja.ee/akt/129062024012)). Erandeid on kaks: kohustust ei ole, kui auto on ajutiselt kustutatud või selle registreering on peatatud, ega 12 kuu jooksul pärast viimase lepingu lõppemist, kui autot üldse ei kasutata ([§ 5 ja § 6](https://www.riigiteataja.ee/akt/129062024012)).

Registreeritud auto, millel ei ole poliisi, saab Liikluskindlustuse Fondilt **sundkindlustuse** ([§ 60](https://www.riigiteataja.ee/akt/129062024012)). Omanik maksab fondile iga kindlustusperioodi eest sundkindlustusmakset ([§ 62](https://www.riigiteataja.ee/akt/129062024012)): esimene teade katab 30 päeva, järgmised teated 90 päeva ([§ 65](https://www.riigiteataja.ee/akt/129062024012)). Kui selline auto põhjustab liiklusõnnetuse, maksab omanik ka omavastutuse 640 eurot ([§ 61 ja § 64](https://www.riigiteataja.ee/akt/129062024012)). Teated on täitedokumendid ([§ 68](https://www.riigiteataja.ee/akt/129062024012)) ja maksmise kohustus kehtib olenemata sellest, kas meeldetuletuskirja loeti ([§ 6 lg 5 ja § 64¹ lg 2](https://www.riigiteataja.ee/akt/129062024012)).

Lahendus: osta kasutatavale autole poliis või kustuta teelt eemal seisev auto ajutiselt registrist. Liikluskindlustuse Fond selgitab kohustust oma lehel [kohustuslik liikluskindlustus](https://www.lkf.ee/et/kindlustamise-tavad/kohustuslik-liikluskindlustus).

## Parkimistasud ja kaamera hoiatustrahvid {#parkimistasud-ja-trahvid}

**Kohaliku omavalitsuse parkimine.** Kui parkimistasu on maksmata või makstud aeg on ületatud, võlgneb viivistasu registreeritud omanik või, kui registris on vastutav kasutaja, vastutav kasutaja ([LS § 188](https://www.riigiteataja.ee/akt/111072026044)). Juhti nimetada ei saa, sest selleks menetlust ei ole. Viivistasu on kõige rohkem 31 eurot päevas ja tasumata otsus läheb kohtutäiturile ([§ 188 ja § 189](https://www.riigiteataja.ee/akt/111072026044)).

**Kaamera hoiatustrahvid.** Kaameraga tuvastatud rikkumise hoiatustrahv saadetakse registreeritud omanikule või vastutavale kasutajale, kuni 420 eurot ([VTMS § 54¹](https://www.riigiteataja.ee/akt/105072025019)). Ettevõte, kes trahviteate vaidlustab, peab nimetama juhi ning esitama tema nime, aadressi, juhiloa numbri ja isikukoodi või sünniaja. Seejärel saadetakse teade sellele isikule ([§ 54⁵ lg 5 ja § 54⁶ lg 4](https://www.riigiteataja.ee/akt/105072025019)). Omanik, kes laseb autot kasutada teisel isikul, peab neid juhi andmeid säilitama kuus kuud ([LS § 72 lg 2](https://www.riigiteataja.ee/akt/111072026044)). Politsei- ja Piirivalveamet selgitab, [kuidas trahviteadet vaidlustada](https://www.politsei.ee/et/juhend/kiiruskaamerad/trahviteate-vaidlustamine).

Kuidas autopargi omanik koormuse edasi annab:

1. Kanna pikaajaline kasutaja (liisinguvõtja, pikaajaline rentnik, sõsarettevõte) liiklusregistrisse vastutava kasutajana. Parkimistasud, kaamera hoiatustrahvid ja kindlustuskohustus lähevad siis sellele kasutajale.
2. Kirjuta renditingimustesse, et trahvid, parkimistasud ja pukseerimise kulud kannab klient, ning hoia broneeringuandmeid, mille järgi saab juhi igal ajal tuvastada.
3. Suuna kõik teated ühte postkasti, nimeta kaamera hoiatustrahvide puhul juht 30 päeva jooksul ja maksa parkimistasud kiiresti, et vältida kohtutäituri kulusid.

## Trahvide maksustamine {#trahvide-maksustamine}

Seaduse alusel määratud trahvi, mille maksab ettevõte, ei tohi kuludesse arvata ([TuMS § 34](https://www.riigiteataja.ee/akt/129042026004)). Residendist äriühingu jaoks on see ettevõtlusega mitteseotud kulu, mida maksustatakse määraga 22/78 ja mis deklareeritakse TSD-l järgmise kuu 10. kuupäevaks ([§ 51 lg 2](https://www.riigiteataja.ee/akt/129042026004), [§ 54](https://www.riigiteataja.ee/akt/129042026004)). Kui juht summa hiljem tagasi maksab, ei tühista see maksu.

Puhtam tee on nimetada juht, et trahv määrataks uuesti sellele isikule. Kui ettevõte maksab seejärel töötajale või juhatuse liikmele uuesti määratud trahvi, tasub ta selle isiku isikliku võla: see on erisoodustus, millelt tuleb maksta tulumaksu ja sotsiaalmaksu, kui isik summat tagasi ei maksa ([TuMS § 48 lg 4](https://www.riigiteataja.ee/akt/129042026004)).

Kas kohaliku omavalitsuse parkimise viivistasu on selle reegli mõttes trahv, ei ole selge. Ettevaatlik ettevõte nõuab selle kasutajalt tagasi.

## Kindlustushüvitised ja remont {#kindlustushuvitis-ja-remont}

- **Kindlustushüvitis.** Kahju eest makstav kindlustushüvitis ei ole tasu kauba või teenuse eest. Sellele ei lisandu käibemaksu ja selle kohta ei ole vaja müügiarvet ([KMS § 4](https://www.riigiteataja.ee/akt/130122025021)). Kirjenda see muu ärituluna, kui nõue tekib ([Raamatupidamise Toimkonna juhend RTJ 5](https://www.riigiteataja.ee/akt/124072026006)). Kui kindlustusandja võtab vraki endale, võib vraki eest makstav osa olla kauba võõrandamise maksustatav tasu ([§ 2 lg 5](https://www.riigiteataja.ee/akt/130122025021)). Kontrolli kahjuotsust.
- **Remont.** Töökoda esitab arve ettevõttele ja ettevõtte nimele ning sisendkäibemaksu saab maha arvata ainult sellise arve alusel ([KMS § 31](https://www.riigiteataja.ee/akt/130122025021), [§ 37](https://www.riigiteataja.ee/akt/130122025021)). Sõiduauto remondi ja kasutamise kuludelt saab maha arvata ainult 50 protsenti sisendkäibemaksust, kui ei kehti erand, näiteks edasimüügiks hoitav auto edasimüüja juures või väljarentimiseks hoitav auto rendiettevõttes ([§ 30](https://www.riigiteataja.ee/akt/130122025021)).
- **Hävimine.** Kanna bilansiline jääkmaksumus kuludesse, kui auto hävib või tunnistatakse täielikult kahjustunuks ([Raamatupidamise Toimkonna juhend RTJ 5](https://www.riigiteataja.ee/akt/124072026006)), ja kirjenda kindlustushüvitis eraldi muu ärituluna.

Ettevõtte autode isikliku kasutamise kohta vaata juhendit [ametiauto isiklik kasutamine](/et/juhendid/ametiauto-isiklik-kasutamine).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/automaks-ja-kindlustus/auto-registreerimistasu

# Auto registreerimistasu Eestis: millal see tasutakse, kui palju ja kuidas see kirjendada

> Sõiduautode ja kaubikute registreerimistasu Eestis: millal see tekib (esmane registreerimine või vanema auto esimene omanikuvahetus), kes maksab, määrad, vanusest sõltuv kordaja, tagastamine väljaveol ja miks ettevõte lisab selle auto soetusmaksumusele.

Law as of 30.09.2026. General information, not advice for your situation.

Registreerimistasu makstakse **enne sõiduauto või kaubiku esmast registreerimist Eestis** või **enne esimest omanikuvahetust**, kui juba siin registreeritud auto eest ei ole tasu kunagi makstud ([LS § 190¹⁸](https://www.riigiteataja.ee/akt/111072026044)). Ettevõtte jaoks on see soetamisega seotud maks, mida tagasi ei saa. Seepärast **lisatakse see auto soetusmaksumusele** ja amortiseeritakse koos autoga.

See leht on osa juhendist [automaks, registreerimine ja autopargi kindlustus](/et/juhendid/automaks-ja-kindlustus). Tasu arvutamiseks kasuta [automaksu kalkulaatorit](/et/kalkulaatorid/automaksu-kalkulaator).

## Millal tasu tekib {#millal-tasu-tekib}

Tasu on sätestatud liiklusseaduse 12³. peatükis ja seda haldab Transpordiamet ([LS § 190²⁰](https://www.riigiteataja.ee/akt/111072026044)). See kehtib sõiduautodele (M1) ja kaubikutele (N1) ([§ 190¹⁷](https://www.riigiteataja.ee/akt/111072026044)). Kohustus tekib ([§ 190¹⁸ lg 2](https://www.riigiteataja.ee/akt/111072026044)):

- sõiduki esmasel registreerimisel liiklusregistris; või
- sellise sõiduki esimesel omanikuvahetusel, mille registreerimisel tasu ei makstud.

Seega tekib tasu enne 2025. aastat Eestis registreeritud auto puhul selle esimesel müügil pärast 01.01.2025. See hõlmab ka müüki sama kontserni kahe ettevõtte vahel.

Tasu ei teki, kui vastutava kasutajana registrisse kantud liisinguvõtja ostab auto liisingu lõpus välja, ega pärimisel. Sellise auto hilisemat müüki loetakse esimeseks omanikuvahetuseks ([§ 190¹⁸ lg 4-5](https://www.riigiteataja.ee/akt/111072026044)).

## Kes maksab ja millal {#kes-maksab-ja-millal}

Tasu maksab isik, kelle huvides registrikanne tehakse. Müügi puhul on see tavaliselt ostja ([LS § 190¹⁸ lg 1](https://www.riigiteataja.ee/akt/111072026044)). Transpordiamet määrab summa pärast registreerimiseelset ülevaatust ja enne omanikuvahetust ning tasu tuleb maksta enne kande tegemist ([§ 190¹⁸ lg 3](https://www.riigiteataja.ee/akt/111072026044), [§ 190¹⁹](https://www.riigiteataja.ee/akt/111072026044)). Transpordiamet palub ostjal ja müüjal kokku leppida, kes tasu maksab, seega kirjuta see müügilepingusse ([Transpordiamet: mootorsõidukimaks ja registreerimistasu](https://transpordiamet.ee/soidukid-ja-maanteeliiklus/soidukid/mootorsoidukimaks)).

## Määrad {#maarad}

**Sõiduauto** ([LS § 190²²](https://www.riigiteataja.ee/akt/111072026044)):

| Osa      | Summa                                                                                                                                         |
| -------- | --------------------------------------------------------------------------------------------------------------------------------------------- |
| Baasosa  | 150 eurot                                                                                                                                     |
| CO2 osa  | 5 eurot iga grammi eest vahemikus 1 kuni 117 g/km, 10 eurot vahemikus 118 kuni 150, 30 eurot vahemikus 151 kuni 200, 50 eurot alates 201 g/km |
| Massiosa | 2 eurot iga kg eest üle 2 000 kg (pistikhübriidil üle 2 200 kg), kõige rohkem 2 000 eurot                                                     |

Täiselektriline auto maksab 150 eurot ja 2 eurot iga kg eest üle 2 400 kg, kõige rohkem 2 200 eurot ([§ 190²² lg 8](https://www.riigiteataja.ee/akt/111072026044)).

**Kaubik** ([LS § 190²³](https://www.riigiteataja.ee/akt/111072026044)): baasosa 300 eurot ja CO2 osa 2 eurot iga grammi eest vahemikus 1 kuni 204 g/km, 30 eurot vahemikus 205 kuni 250, 35 eurot vahemikus 251 kuni 300 ja 40 eurot alates 301 g/km. Massiosa ei ole. Elektriline kaubik maksab 200 eurot.

**Ümberliigitamine.** Alates 01.01.2026 maksab rohkem kui seitsme istekohaga sõiduauto kaubiku määra järgi ja kaubik, mille erivõimsus on üle 0,20 kW kandevõime kg kohta, maksab sõiduauto määra järgi ([§ 190²² lg 10](https://www.riigiteataja.ee/akt/111072026044), [§ 190²³ lg 10](https://www.riigiteataja.ee/akt/111072026044)). Need on samad reeglid nagu iga-aastase [mootorsõidukimaksu](/et/juhendid/automaks-ja-kindlustus/automaksu-tasumine) puhul.

**Vanusest sõltuv kordaja.** Kõike, mis on üle baasosa, vähendatakse kordajaga, mis on 1-aastase sõiduki puhul 0,87 ja 20-aastase sõiduki puhul 0,05 ([§ 190²⁴](https://www.riigiteataja.ee/akt/111072026044)).

### Näide {#naide}

Uus bensiiniauto, CO2 heide 130 g/km ja täismass 1 900 kg:

- baasosa: 150 eurot;
- CO2 osa: 117 grammi x 5 eurot = 585 eurot, millele lisandub 13 grammi (118 kuni 130) x 10 eurot = 130 eurot;
- massiosa: puudub.

Tasu: 150 + 585 + 130 = **865 eurot**.

## Riigilõivud, mille asemel tasutakse registreerimistasu {#riigiloivud}

Sõiduautod ja kaubikud ei maksa kunagi eraldi registreerimise riigilõivu 120 või 150 eurot ([RLS § 142⁷² lg 1](https://www.riigiteataja.ee/akt/111072026166)). Omanikuvahetusel ei võeta omanikuvahetuse riigilõivu, kui tuleb maksta registreerimistasu ([§ 142⁷⁴ lg 1¹](https://www.riigiteataja.ee/akt/111072026166)).

## Kuidas ettevõte selle kirjendab {#kirjendamine}

- **Auto soetusmaksumus.** Põhivara soetusmaksumusse kuuluvad tagastamatud maksud ja soetamisega otseselt seotud riigilõivud ([Raamatupidamise Toimkonna juhend RTJ 5, punktid 11 ja 12](https://www.riigiteataja.ee/akt/124072026006)). Seega tasu kapitaliseeritakse ja amortiseeritakse koos autoga. Edasimüüja puhul on see osa varude soetusmaksumusest.
- **Käibemaksu ei ole.** Tasule ei lisandu käibemaksu ja see ei anna sisendkäibemaksu.
- **Edasimüüja, kes maksab ostja eest.** Kui edasimüüja maksab tasu ostja kohustusena ostja nimel ja arvel ning kirjendab selle vahendatava summana, ei kuulu hüvitis maksustatavasse väärtusse ([KMS § 12 lg 9](https://www.riigiteataja.ee/akt/130122025021)). Koos autoga maksustatakse ainult tasu, mille edasimüüja võlgneb ise, näiteks auto registreerimisel enda nimele, ja seejärel edasi nõuab ([§ 12 lg 6¹](https://www.riigiteataja.ee/akt/130122025021)).

## Millal tasu tagastatakse {#tagastamine}

Ainult kindlatel juhtudel ja ainult osaliselt. Kui auto kustutatakse registrist, et seda kasutada väljaspool Eestit ([LS § 190²⁷](https://www.riigiteataja.ee/akt/111072026044)):

- esita taotlus 60 päeva jooksul pärast kustutamist;
- auto peab olema esmasest registreerimisest alates alla kümne aasta vana;
- tagastatakse mitte makstud summa, vaid kustutamise päeval ümber arvutatud tasu pärast vanusest sõltuvat kordajat, tasu maksmise ajal kehtinud määrade järgi;
- baasosa jäetakse kinni, kui auto lahkub ühe aasta jooksul pärast esmast registreerimist;
- alla 300 euro suuruseid summasid ei tagastata.

Muul juhul tagastatakse taotluse alusel ainult enammakstud tasu.

## Määrad tõusevad 2028. ja 2031. aastal {#maarad-tousevad}

Registreerimistasu määrad tõusevad seaduse alusel 01.01.2028 ja uuesti 01.01.2031 ([MSMS § 25 lg 6-7](https://www.riigiteataja.ee/akt/114112025027), mis jõustavad liiklusseaduse muudatused). Kontrolli kehtivat määra, enne kui ajastad ostu või enne 2025. aastat registreeritud auto esimese müügi.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/automaks-ja-kindlustus/automaksu-tasumine

# Ettevõtte auto mootorsõidukimaks Eestis: kuidas see arvutatakse ja millal tasutakse

> Iga-aastane mootorsõidukimaks Eestis: kes selle maksab, kuidas baasosa, CO2 osa, massiosa ja vanusest sõltuv kordaja kokku annavad, elektriautode ja kaubikute määrad, tasumise tähtpäevad 15. juuni ja 15. detsember ning mis juhtub müügi, lammutamise või hilinenud tasumise korral.

Law as of 30.09.2026. General information, not advice for your situation.

Ettevõte, kes on **1. jaanuaril auto registreeritud omanik**, maksab mootorsõidukimaksu kogu kalendriaasta eest. Määr sõltub auto kategooriast, CO2 heitest, täismassist ja vanusest. Maksu- ja Tolliamet saadab maksuteate 15. veebruariks ning maks tasutakse kahes võrdses osas, **15. juuniks ja 15. detsembriks** ([MSMS § 7 ja § 9](https://www.riigiteataja.ee/akt/114112025027)).

See leht on osa juhendist [automaks, registreerimine ja autopargi kindlustus](/et/juhendid/automaks-ja-kindlustus). Auto maksu arvutamiseks kasuta [automaksu kalkulaatorit](/et/kalkulaatorid/automaksu-kalkulaator).

## Milliseid sõidukeid maksustatakse {#maksustatavad-soidukid}

Maks kehtib liiklusregistrisse kantud mootorsõidukitele: sõiduautod (kategooria M1), kaubikud täismassiga kuni 3 500 kg (N1), mootorrattad ja mõned muud kategooriad ([MSMS § 2 ja § 3](https://www.riigiteataja.ee/akt/114112025027)). Ettevõtte auto puhul vähendatud määra ei ole: laste eest maksu vähendamine kehtib ainult füüsilisest isikust vanematele ([§ 15¹](https://www.riigiteataja.ee/akt/114112025027)).

## Kes maksab {#kes-maksab}

Maksumaksja on omanik. Registrisse kantud vastutav kasutaja maksab omaniku asemel ainult siis, kui omanik on liisinguandja, mitteresidendist füüsiline isik või juriidiline isik, mis ei ole Eestis registreeritud ([MSMS § 5](https://www.riigiteataja.ee/akt/114112025027)).

See loetelu on ammendav. Eesti valdusettevõte, mis rendib oma autosid sõsarettevõttele, ei ole liisinguandja: liisinguleping on leping, millega liisinguandja ostab liisinguvõtja valitud asja ([VÕS § 361](https://www.riigiteataja.ee/akt/120062026018)). Seega jääb maksumaksjaks valdusettevõte, isegi kui sõsarettevõte on kantud vastutava kasutajana, ning ta lisab maksu rendihinnale.

Maksukohustus määratakse liiklusregistri 1. jaanuari andmete järgi ([MSMS § 6](https://www.riigiteataja.ee/akt/114112025027)).

## Kuidas sõiduauto maks arvutatakse {#soiduauto-maks}

Kui sõiduauto kohta on registris WLTP heite andmed, on aastane maks kolme osa summa ([MSMS § 12 lg 1](https://www.riigiteataja.ee/akt/114112025027)):

| Osa      | Summa                                                                                                                                                |
| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- |
| Baasosa  | 50 eurot                                                                                                                                             |
| CO2 osa  | 3 eurot iga grammi eest vahemikus 118 kuni 150 g/km, 3,50 eurot iga grammi eest vahemikus 151 kuni 200 g/km, 4 eurot iga grammi eest alates 201 g/km |
| Massiosa | 0,40 eurot iga täismassi kg eest üle 2 000 kg (pistikhübriidil üle 2 200 kg), kõige rohkem 400 eurot                                                 |

Muud juhud:

- **Täiselektriline auto:** 50 eurot ja 0,40 eurot iga kg eest üle 2 400 kg, kõige rohkem 440 eurot ([§ 12 lg 8](https://www.riigiteataja.ee/akt/114112025027)).
- **Registris on ainult NEDC andmed:** NEDC näit korrutatakse enne CO2 osa arvutamist 1,21-ga ([§ 12 lg 2](https://www.riigiteataja.ee/akt/114112025027)).
- **CO2 andmeid ei ole üldse:** seadus arvutab võrdlusväärtuse mootori võimsuse, tühimassi ja vanuse järgi ([§ 12 lg 3-6](https://www.riigiteataja.ee/akt/114112025027)). Võrdlusväärtus on kõige rohkem 350 g/km ([§ 12 lg 5](https://www.riigiteataja.ee/akt/114112025027)) ja CO2 andmeteta pistikhübriid maksab ainult baasosa ja massiosa ([§ 12 lg 7](https://www.riigiteataja.ee/akt/114112025027)).
- **Rohkem kui seitsme istekohaga sõiduautot** maksustatakse nagu kaubikut ([§ 12 lg 10](https://www.riigiteataja.ee/akt/114112025027)).

## Kaubikud {#kaubikud}

WLTP andmetega kaubik (N1) maksab baasosa 50 eurot ja CO2 osa 3 eurot iga grammi eest vahemikus 205 kuni 250 g/km, 3,50 eurot vahemikus 251 kuni 300 g/km ja 4 eurot alates 301 g/km. Massiosa ei ole. Täiselektriline kaubik maksab 30 eurot ([MSMS § 13](https://www.riigiteataja.ee/akt/114112025027)). Kaubikut, mille erivõimsus on üle 0,20 kW kandevõime kg kohta, maksustatakse nagu sõiduautot ([§ 13 lg 10](https://www.riigiteataja.ee/akt/114112025027)).

## Vanusest sõltuv kordaja {#vanusest-soltuv-kordaja}

Kõik, mis on üle baasosa, korrutatakse kordajaga, mis sõltub esmasest registreerimisest möödunud aastatest maksustamisaasta 1. jaanuari seisuga ([MSMS § 14](https://www.riigiteataja.ee/akt/114112025027)):

| Aastaid esmasest registreerimisest | Kordaja              |
| ---------------------------------- | -------------------- |
| Alla 5                             | 1 (vähendust ei ole) |
| Vähemalt 5                         | 0,92                 |
| Vähemalt 6                         | 0,84                 |
| Vähemalt 7                         | 0,75                 |
| Vähemalt 8                         | 0,67                 |
| Vähemalt 9                         | 0,59                 |
| Vähemalt 10                        | 0,51                 |
| Vähemalt 11                        | 0,43                 |
| Vähemalt 12                        | 0,35                 |
| Vähemalt 13                        | 0,26                 |
| Vähemalt 14                        | 0,18                 |
| Vähemalt 15                        | 0,10                 |
| Vähemalt 20                        | 0                    |

Seega maksab 20-aastane või vanem auto ainult 50-eurost baasosa.

## Arvutusnäide {#arvutusnaide}

Bensiiniauto, mis registreeriti esmakordselt 2020. aasta keskel, WLTP heide 150 g/km, täismass 1 900 kg. 01.01.2026 seisuga on see vähemalt 5 aastat vana.

- CO2 osa: (150 - 117) = 33 grammi x 3 eurot = 99 eurot.
- Massiosa: puudub, sest täismass on alla 2 000 kg.
- Vanusest sõltuv kordaja 0,92: 99 x 0,92 = 91,08 eurot.
- Lisandub baasosa 50 eurot: **2026. aasta maks on 141,08 eurot**, millest 70,54 eurot tasutakse 15. juuniks ja 70,54 eurot 15. detsembriks.

## Millal maks tasutakse {#millal-maks-tasutakse}

- **Maksuteade** väljastatakse e-maksuametis 15. veebruariks ([MSMS § 9 lg 1](https://www.riigiteataja.ee/akt/114112025027)). See on haldusakt, millele kohaldatakse maksuotsuse sätteid ([§ 4¹](https://www.riigiteataja.ee/akt/114112025027)).
- **Tasumine:** 50 protsenti 15. juuniks ja 50 protsenti 15. detsembriks ([§ 7 lg 4](https://www.riigiteataja.ee/akt/114112025027)).
- **Aasta jooksul Eestis esmakordselt registreeritud auto** maksab proportsionaalse summa registreerimisele järgnevast päevast ühe maksena: 15. detsembriks, kui auto registreeriti 30. septembriks, muul juhul järgmise aasta 15. juuniks ([§ 8](https://www.riigiteataja.ee/akt/114112025027)). Maksuteade tuleb 15 tööpäeva jooksul pärast registrikannet ([§ 9 lg 2](https://www.riigiteataja.ee/akt/114112025027)).

Raamatupidamises on maks aasta kulu. See ei kuulu auto soetusmaksumusse, sest kapitaliseeritakse ainult soetamisega otseselt seotud kulud ([Raamatupidamise Toimkonna juhend RTJ 5, punktid 11 ja 12](https://www.riigiteataja.ee/akt/124072026006)).

## Auto müük, lammutamine või registrist kustutamine {#muuk-ja-kustutamine}

- **Müük aasta jooksul.** Müüja võlgneb endiselt kogu aasta maksu ega saa midagi tagasi; ostja ei maksa selle aasta eest midagi ([MSMS § 10 lg 2](https://www.riigiteataja.ee/akt/114112025027)). Lepi müügilepingus kokku, kas hind katab osa maksust.
- **Lammutamine, muu lõplik kustutamine või varastatud auto.** Maksu vähendatakse proportsionaalselt aasta järelejäänud päevadega, alates kustutamiskandele järgnevast päevast. Sama kehtib siis, kui auto kustutatakse ajutiselt, sest politsei on selle tagaotsitavaks kuulutanud. Amet teeb otsuse 15 tööpäeva jooksul ja tagastab enammakstud summa ettemaksukontole ([§ 7¹](https://www.riigiteataja.ee/akt/114112025027), [§ 10 lg 1](https://www.riigiteataja.ee/akt/114112025027)).
- **Ajutine kustutamine.** Alates 01.01.2027 maksustatakse ka ajutiselt kustutatud sõidukeid ja peatatud registreeringuga sõidukeid ([§ 3](https://www.riigiteataja.ee/akt/114112025027), [§ 25 lg 5](https://www.riigiteataja.ee/akt/114112025027)). Et vältida 2027. aasta maksu, peab auto olema lõplikult kustutatud enne 01.01.2027.

## Hilinenud tasumine ja vaie {#hilinenud-tasumine-ja-vaie}

Hilinenud maksult arvestatakse intressi 0,06 protsenti päevas alates tähtpäevale järgnevast päevast ([MKS § 115 ja § 117](https://www.riigiteataja.ee/akt/109072026040)). Amet ei esita intressinõuet, kui intress on alla 10 euro ([§ 119](https://www.riigiteataja.ee/akt/109072026040)), kuid intress tekib siiski.

Maksuteate saab vaidlustada vaidega 30 päeva jooksul pärast kättetoimetamist ([MSMS § 4¹](https://www.riigiteataja.ee/akt/114112025027); [MKS § 138](https://www.riigiteataja.ee/akt/109072026040)), näiteks kui sõiduki andmed on valed. Vaie ei aita, kui registris oli auto 1. jaanuaril endiselt ettevõtte nimel.

Ajatamise ja autopargi korra kohta vaata punkti [hilinenud tasumine ja autopargi maksuteated](/et/juhendid/automaks-ja-kindlustus#hilinenud-tasumine). Maksu- ja Tolliamet selgitab maksu ka oma [mootorsõidukimaksu lehel](https://emta.ee/ariklient/maksud-ja-tasumine/muud-maksud-ja-nouded/mootorsoidukimaks).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/dividendide-maksmine

# Dividendi maksmine osaühingust: sammud, piirangud ja TSD

> Sammud seadusliku dividendi maksmiseks osaühingust, kui palju võib maksta, osamaksed, mitterahaline dividend ja dividendi deklareerimine TSD-l.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti osaühingu ([OÜ](/et/sonastik/osauhing-ou)) dividendi maksmine käib kindlas järjekorras: kinnitatud majandusaasta aruanne, osanike otsus ja siis makse. Äriõigus määrab, kui palju võib maksta. Maksuõigus määrab, millal ühing tasub selle pealt [tulumaksu](/et/sonastik/tulumaks-eestis) ja kuidas see [TSD-le](/et/sonastik/tsd-deklaratsioon) kantakse. See juhend käsitleb mõlemat poolt asutajale või e-residendile, kes juhib ühingut üksi või koos mõne partneriga.

## Lühidalt {#luhidalt}

- Maksa dividendi ainult kinnitatud majandusaasta aruande alusel ja võta osanike otsus vastu enne makset.
- Summat piiravad kaks testi: kinnitatud aruandes näidatud jaotatav kasum ja netovara pärast makset.
- Osaühingul ei ole vahedividendi. Ta võib maksta igal ajal aasta jooksul, kuid ainult viimase kinnitatud aruande alusel.
- Ühing tasub tulumaksuna 22/78 netodividendist. Ta esitab TSD koos lisaga 7 ja vormiga INF 1 ning tasub maksu makse kuule järgneva kuu 10. kuupäevaks.
- Väljakuulutatud, kuid välja maksmata dividendi veel ei maksustata. Tasaarvestus või laenuks muutmine loetakse makseks.
- Osanik peab ebaseadusliku dividendi tagastama ja selle põhjustanud juhatuse liikmed vastutavad koos temaga.

## Millised on sammud seadusliku dividendi maksmiseks osaühingust? {#sammud}

Juhatus koostab majandusaasta aruande ja kasumi jaotamise ettepaneku. Osanikud kinnitavad aruande ja võtavad vastu otsuse, mis määrab dividendi. Seejärel maksab juhatus selle välja ning ühing deklareerib makse ja tasub maksu järgmise kuu 10. kuupäevaks.

1. **Majandusaasta aruanne.** Pärast majandusaasta lõppu koostab juhatus majandusaasta aruande, kinnitab ja allkirjastab selle ([ÄS § 179](https://www.riigiteataja.ee/akt/106072023131); [RPS § 25](https://www.riigiteataja.ee/akt/110072025003)). Kui ühingul on audit või ülevaatus, lisatakse audiitori aruanne. Vaata [majandusaasta aruande juhendit](/et/juhendid/majandusaasta-aruanne-ja-audit).
2. **Ettepanek.** Juhatus esitab aruande ja kasumi jaotamise ettepaneku osanikele. Ettepanekus on puhaskasum, eraldised reservidesse ja osanikele makstav summa ([ÄS § 179 ja § 332](https://www.riigiteataja.ee/akt/106072023131)).
3. **Otsus.** Osanikud kinnitavad aruande ja otsustavad kasumi jaotamise ([ÄS § 168](https://www.riigiteataja.ee/akt/106072023131)). Otsus põhineb kinnitatud aruandel ja määrab summa. Sellest hetkest võib iga osanik nõuda väljamakset ([ÄS § 157 ja § 335](https://www.riigiteataja.ee/akt/106072023131)). Ainuosanik allkirjastab kirjaliku otsuse, kus on tema nimi, häälte arv ja kuupäev, ilma koosolekuta ([ÄS § 173](https://www.riigiteataja.ee/akt/106072023131)).
4. **Piirangud.** Enne makset kontrollib juhatus kahte testi, mida kirjeldab punkt [Kui palju võib ühing jaotada?](#kui-palju)
5. **Esitamine.** Kinnitatud aruanne koos kasumi jaotamise ettepanekuga esitatakse äriregistrile kuue kuu jooksul pärast majandusaasta lõppu ([ÄS § 179](https://www.riigiteataja.ee/akt/106072023131); [RIK](https://www.rik.ee/en/e-business-register/annual-report)).
6. **Makse ja maks.** Dividend makstakse rahas või osaniku nõusolekul muus varas ([ÄS § 157](https://www.riigiteataja.ee/akt/106072023131)). Maks tekib makse hetkel ([TuMS § 50](https://www.riigiteataja.ee/akt/129042026004)). Vaata punkti [Millal dividend TSD-l deklareeritakse?](#tsd-ja-maks)

Levinud vead: kõigepealt makstakse ja otsus allkirjastatakse mitu kuud hiljem; otsuse summad ja kuupäevad ei vasta raamatupidamisele; jooksva aasta kasumist makstakse enne selle aasta aruande kinnitamist.

## Kui palju võib ühing jaotada? {#kui-palju}

Kehtivad korraga kaks testi. Dividend peab tulema kasumist, mida näitab viimane kinnitatud aruanne. Pärast makset ei tohi netovara langeda alla osakapitali ja nende reservide summa, mida ei tohi jaotada.

**Jaotatav kasum.** Ülempiir on viimase kinnitatud aasta puhaskasum, millele lisandub eelmiste aastate jaotamata kasum ja millest lahutatakse katmata kahjum, nagu need on kinnitatud aruandes ([ÄS § 157 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Iga dividend, mille kohta on otsus tehtud pärast selle aruande bilansipäeva, kasutab osa ülempiirist ära. Osakapitali, ülekurssi ja kohustuslikku reservkapitali ei saa jaotada ([ÄS § 155 ja § 161](https://www.riigiteataja.ee/akt/106072023131)).

**Netovara.** Netovara (varad miinus kohustused ehk omakapital) ei tohi olla ega makse tõttu muutuda väiksemaks kui osakapitali ja nende reservide summa, mida seadus või põhikiri ei luba jaotada ([ÄS § 157 lg 3](https://www.riigiteataja.ee/akt/106072023131)). Kui põhikiri näeb ette reservkapitali, on see vähemalt 1/10 osakapitalist. Kuni reservkapital selle suuruse saavutab, tuleb sinna kanda igal aastal vähemalt 1/20 puhaskasumist, mis vähendab jaotatavat summat ([ÄS § 160](https://www.riigiteataja.ee/akt/106072023131)).

**Arvesta ka maksuga.** Dividendi tulumaks lahkub samuti ühingust. See kajastatakse kohustuse ja kuluna dividendi väljakuulutamisel ([Raamatupidamise Toimkonna juhendid, lisa 8 p 46](https://www.riigiteataja.ee/akt/124072026006)). Ettevaatlik tõlgendus arvestab mõlemas testis dividendi ja selle maksu koos.

**Näide.** Osakapital 2 500, põhikirjas reservkapitali ei ole, kinnitatud aruandes jaotamata kasum 40 000. Netodividend 31 200 toob kaasa maksu 8 800 (31 200 x 22/78), kokku 40 000. Jaotamata kasum katab selle ja omakapital pärast makset on 2 500, võrdne osakapitaliga. Suurem summa ei läbi ettevaatliku tõlgenduse järgi teste ([TuMS § 4](https://www.riigiteataja.ee/akt/129042026004)). [Dividendi kalkulaator](/et/kalkulaatorid/dividendi-kalkulaator) arvutab maksu.

**Muud takistused.**

- Kui arendusväljaminekud on kapitaliseeritud ja täielikult amortiseerimata, ei tohi kasumit jaotada, välja arvatud juhul, kui jaotatavad reservid ja jaotamata kasum on vähemalt amortiseerimata summaga võrdsed ([ÄS § 157 lg 3¹](https://www.riigiteataja.ee/akt/106072023131)).
- Osaühing, mis asutati osakapitali sissemakseta, ei tohi teha osanikele väljamakseid peale töötasu ja muude tasude, kuni kõik sissemaksed on tehtud ([ÄS § 520¹](https://www.riigiteataja.ee/akt/106072023131)).
- Juhatus peab tegutsema korraliku ettevõtja hoolsusega ([ÄS § 187](https://www.riigiteataja.ee/akt/106072023131)). Kui kahjum pärast bilansipäeva on omakapitali ära söönud, ära maksa, isegi kui vanad numbrid seda lubavad. Kui ühing on maksejõuetu, ei tohi juhatus teha makset, mida korralik ettevõtja ei teeks, ja juhatuse liikmed peavad sellise makse hüvitama ([ÄS § 180 lg 5¹](https://www.riigiteataja.ee/akt/106072023131)).

## Kas osaühing võib maksta aasta jooksul vahedividendi? {#vahedividend}

Ei. Äriseadustik lubab osanikele väljamakseid teha ainult kinnitatud majandusaasta aruande alusel ([ÄS § 157 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Seadustiku ettemaksu reegel kehtib ainult aktsiaseltsile (AS) ja seda kohaldatakse pärast majandusaasta lõppu, mitte aasta jooksul ([ÄS § 277](https://www.riigiteataja.ee/akt/106072023131)).

Mida osaühing teha saab:

- **Maksta igal ajal viimase kinnitatud aruande alusel.** Kui aasta N aruanne on kinnitatud, võivad osanikud igal kuul otsustada dividendi seal näidatud jaotamata kasumist, kahe testi piires. Sama aasta teine dividend saab kasutada ainult seda, mis esimesest järele jäi.
- **Maksta majandusaasta lõpu ja järgmise aruande kinnitamise vahel.** Alus on endiselt viimane kinnitatud aruanne. Makse vähendab siis seda, mida saab jaotada järgmise aruande alusel, mille bilanss seda veel ei näita.
- **Tagastada kapitali.** Sissemakstud kapital läheb aasta jooksul osanikele tagasi ainult osakapitali vähendamise kaudu, koos selle menetlusega võlausaldajate kaitseks. Ülekurssi võib kasutada ainult kahjumi katmiseks või fondiemissiooniks ([ÄS § 155 lg 2](https://www.riigiteataja.ee/akt/106072023131)).

Aasta keskel tehtud makse, mis tugineb jooksva aasta kinnitamata kasumile, on [ebaseaduslik väljamakse](#ebaseaduslik-dividend), ja see maksustatakse ikkagi makse hetkel.

## Kas dividendi võib maksta osade kaupa? {#osamaksed}

Jah. Otsus võib määrata kogusumma ja maksegraafiku või lubada juhatusel maksta osade kaupa kindla tähtpäevani. Iga osamakse maksustatakse ja deklareeritakse selle kuu eest, mil see makstakse.

Otsus loob ühingu võla igale osanikule ([ÄS § 157 lg 4](https://www.riigiteataja.ee/akt/106072023131)) ja seadus ei nõua ühte makset. Hea tava:

- võta enne esimest makset vastu üks otsus, kus on kogusumma iga osaniku kohta ja maksegraafik või lõpptähtpäev;
- kontrolli [kahte testi](#kui-palju) kogusumma ja kogu selle maksu kohta otsuse tegemise ajal ning kontrolli uuesti enne hilisemat osamakset, kui ühing on teeninud kahjumit;
- kirjenda kogu dividend ja selle maks väljakuulutamisel ning vähenda kohustust iga maksega ([Raamatupidamise Toimkonna juhendid, lisa 8 p 46](https://www.riigiteataja.ee/akt/124072026006)).

Maksustamisperiood on kalendrikuu ja maks tekib makse hetkel ([TuMS § 3 ja § 50](https://www.riigiteataja.ee/akt/129042026004)). Seega läheb iga osamakse oma kuu TSD-le. Mitu makset samale osanikule ühe kuu jooksul lähevad vormi INF 1 ühele reale ([EMTA lisa 7 juhend](https://www.emta.ee/media/1787/download)). Maksmata jääki ei maksustata enne, kui see makstakse, tasaarvestatakse või muudetakse laenuks.

## Kas osanikud võivad saada dividendi, mis ei ole proportsionaalne nende osadega? {#mitteproportsionaalne}

Ainult siis, kui põhikiri seda ette näeb. Vaikimisi saab iga osanik dividendi proportsionaalselt oma osa nimiväärtusega ([ÄS § 157 lg 2](https://www.riigiteataja.ee/akt/106072023131)). Põhikiri võib anda osale või osanikule kasumi suhtes eriõigusi ([ÄS § 154¹](https://www.riigiteataja.ee/akt/106072023131)).

Seega on teistsuguse jaotuse jaoks vaja kahte asja:

1. põhikirja sätet, mis on vastu võetud vähemalt 2/3 häältega (või suurema häälteenamusega, kui põhikiri nii ütleb) ja mis jõustub registrisse kandmisel ([ÄS § 174 ja § 175](https://www.riigiteataja.ee/akt/106072023131)); ning
2. kasumi jaotamise otsust, mis järgib seda sätet.

Olemasoleva eriõiguse kaotamiseks või muutmiseks on vaja kõigi selle õiguse omajate nõusolekut, kui põhikiri ei sätesta teisiti ([ÄS § 154¹ lg 2](https://www.riigiteataja.ee/akt/106072023131)).

Ühekordne otsus, mis ei arvesta põhikirja, rikub osanike võrdse kohtlemise põhimõtet ([ÄS § 154](https://www.riigiteataja.ee/akt/106072023131)). Osanik, kes otsuse tegemisel ei osalenud või kelle vastuväide protokolliti, võib selle kolme kuu jooksul kohtus vaidlustada ([ÄS § 178](https://www.riigiteataja.ee/akt/106072023131)). Loobumine ei ole lahendus: osanik, kes [loobub oma dividendist](#loobumine), lõpetab ainult enda nõude ja summa jääb ühingusse.

Ühing tasub makstud kogusummalt sama 22/78, olenemata jaotusest ([TuMS § 50](https://www.riigiteataja.ee/akt/129042026004)).

## Kas dividendi võib maksta mitterahaliselt või tasaarvestada osaniku võlaga? {#mitterahaline-ja-tasaarvestus}

Jah, mõlemat, piirangutega. Mitterahaline dividend vajab osaniku nõusolekut ja see maksustatakse vara turuväärtuse järgi. Tasaarvestus osaniku võlaga loetakse makseks tasaarvestuse kuupäeval.

**Mitterahaliselt.** Osaniku nõusolekul võib ühing maksta dividendi muus varas, näiteks tütarettevõtja osades, väärtpaberites, autos või kinnisvaras ([ÄS § 157 lg 5](https://www.riigiteataja.ee/akt/106072023131)). Mida silmas pidada:

- Otsuses on nimetatud vara, selle väärtus ja osaniku nõusolek.
- Maksustamise hetk on omandiõiguse üleminek. Kui turuväärtus on jaotatud kasumist suurem, deklareeritakse turuväärtus ja maks on sellest 22/78 ([TSD määrus, lisa 8](https://www.riigiteataja.ee/akt/120122025048); [EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)).
- Omandiõigus läheb üle vormis, mille seadus selle vara jaoks ette näeb. Auto või muu vallasasi läheb üle valduse üleandmisega koos kokkuleppega omandi üleminekus või ainult kokkuleppega, kui osanik juba valdab seda ([AÕS § 92](https://www.riigiteataja.ee/akt/128012026007)). Kinnisvara jaoks on vaja notariaalselt tõestatud lepingut ja kannet kinnistusraamatusse ([AÕS § 64¹ ja § 120](https://www.riigiteataja.ee/akt/128012026007)). Eesti osaühingu osa võõrandamiseks on vaja notariaalselt tõestatud lepingut, välja arvatud juhul, kui osakapital on vähemalt 10 000 eurot, täielikult sisse makstud ja põhikiri on sellest vorminõudest loobunud ([ÄS § 149 ja § 150](https://www.riigiteataja.ee/akt/106072023131)).
- Väärtus peab läbima [kaks testi](#kui-palju).
- Käibemaksukohustuslasest ühing, kes annab üle kaupa, teeb käibe, seega kontrolli selle käibemaksu ([KMS § 4](https://www.riigiteataja.ee/akt/130122025021)).

**Tasaarvestus.** Osaniku dividendinõude ja ühingu rahalise nõude tema vastu saab tasaarvestada avaldusega teisele poolele, kui ühingu nõue on sissenõutav ([VÕS § 197 ja § 198](https://www.riigiteataja.ee/akt/120062026018)). EMTA käsitab tasaarvestust maksena, seega läheb see selle kuu lisale 7 ja vormile INF 1 ([EMTA lisa 7 juhend](https://www.emta.ee/media/1787/download)). Vormista see kuupäevaga dokumendina, mille allkirjastavad mõlemad pooled.

Piirangud:

- Tasaarvestusega ei saa katta ühingu nõuet ebaseadusliku väljamakse tagastamiseks ([ÄS § 158 lg 4](https://www.riigiteataja.ee/akt/106072023131)).
- Laen ühingult osanikule, kellel on üle 5 protsendi, või juhatuse liikmele on tühine, kitsa kontserni erandiga ([ÄS § 159](https://www.riigiteataja.ee/akt/106072023131)). Tasaarvestus sellist laenu ei paranda. Laenu osanikule võib maksustada ka varjatud kasumieraldisena ([TuMS § 50²](https://www.riigiteataja.ee/akt/129042026004)).

## Kas väljakuulutatud dividend võib jääda ühingusse laenuna? {#dividend-laenuks}

Jah, kuid siis maksustatakse see makstud dividendina. Väljakuulutatud dividend, mis jääb lihtsalt välja maksmata, on ühingu võlg ja maksu veel ei teki. Selle muutmine osaniku laenuks on maksustamise mõttes makse.

**Maksmata.** Pärast otsust võlgneb ühing dividendi ja kirjendab selle kohustusena ([ÄS § 157 lg 4](https://www.riigiteataja.ee/akt/106072023131)). Maks tekib alles makse hetkel ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). See ei lukusta maksumäära: kehtib makse kuu määr. Nõude aegumistähtaeg ei ole selge: kolm aastat, kui see on tehingust tulenev nõue, kümme aastat, kui see on seadusest tulenev nõue ([TsÜS § 146 ja § 149](https://www.riigiteataja.ee/akt/131122024048)). Maksa vana dividend välja või tunnista see kirjalikult.

**Laenuks muudetud.** Kui osanik ja ühing lepivad kokku, et dividendivõlg muutub laenuks, käsitab EMTA seda kahe sammuna: dividend makstakse välja ja osanik laenab raha tagasi ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)). Dividend läheb muutmise kuu lisale 7 ja vormile INF 1. Laenu hilisemat tagasimakset uuesti ei maksustata. Ainuosaniku puhul peab kokkulepe olema kirjalik või see tuleb kohe vormistada dokumendina, mille ta allkirjastab ([ÄS § 177 lg 2](https://www.riigiteataja.ee/akt/106072023131)).

Laen osanikult ühingule on lubatud; keeld kehtib ainult vastupidises suunas ([ÄS § 159](https://www.riigiteataja.ee/akt/106072023131)). Residendist füüsilisele isikule makstavalt intressilt peetakse kinni 22 protsenti ([TuMS § 4, § 17 ja § 41](https://www.riigiteataja.ee/akt/129042026004)). Tavalise osaühingu poolt mitteresidendile, näiteks välismaal elavale e-residendile, makstavat intressi Eestis ei maksustata ([TuMS § 29 lg 7](https://www.riigiteataja.ee/akt/129042026004)). Seotud isikule makstud turuhinnast kõrgemat intressi võidakse maksustada ühingu tasandil, välja arvatud juhul, kui sellelt on tulumaks kinni peetud, nagu residendist füüsilise isiku puhul ([TuMS § 50 lg 4 ja 5](https://www.riigiteataja.ee/akt/129042026004)). Praktikas puudutab see turuhinnast kõrgemat intressi mitteresidendist laenuandjale.

## Mis juhtub, kui dividend maksti välja ebaseaduslikult? {#ebaseaduslik-dividend}

Osanik peab selle tagastama, selle põhjustanud juhatuse liikmed vastutavad koos temaga solidaarselt ja võlausaldajad võivad nõuda tagastamist, kui ühing ei suuda neile maksta. Selle pealt tasutud maks jääb tasutuks.

Otsus, mis rikub dividendi reegleid (kinnitatud aruannet ei ole, kasumit on liiga palju jaotatud, netovara on liiga väike), rikub võlausaldajate kaitseks kehtestatud sätet, seega on see tühine ([ÄS § 177¹](https://www.riigiteataja.ee/akt/106072023131)). Tagajärjed ([ÄS § 158](https://www.riigiteataja.ee/akt/106072023131)):

- **Tagastamine.** Osanik tagastab selle, mida tal ei olnud õigus saada. Selle nõude vastu tasaarvestus ei ole lubatud.
- **Heausksus.** Kui osanik ei teadnud ega pidanud teadma, saab tagastamist nõuda ainult siis, kui võlausaldajad seda vajavad. Ainuosanik, kes on ka juhatuse liige, on harva heauskne.
- **Võlausaldajad.** Võlausaldaja, kellele ei suudeta maksta, võib nõuda tagastamist ühingule. Pankroti korral saab seda teha ainult pankrotihaldur.
- **Aegumine.** Viis aastat makse tegemisest.
- **Juhatus.** Makse põhjustanud juhatuse liikmed vastutavad tagastamise eest solidaarselt ja vastutavad kahju eest ([ÄS § 158 lg 6 ja § 187](https://www.riigiteataja.ee/akt/106072023131)).

**Maks.** Makse on ikkagi kasumieraldis, mis maksustatakse ja deklareeritakse makse kuus ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Tulumaksuseaduses ei ole sätet, mis tagastaks maksu, kui dividend tagasi tuleb ([TuMS § 54 lg 6](https://www.riigiteataja.ee/akt/129042026004)).

**Vormistusvea parandamine.** Uue otsusega kinnitamine parandab ainult otsuse, mida saab vaidlustada, mitte tühist otsust ([ÄS § 177¹ ja § 178 lg 2](https://www.riigiteataja.ee/akt/106072023131)). Kui aruanne on kinnitatud, võivad osanikud võtta vastu uue, seadusliku otsuse. Kuid raha peab enne tõesti tagasi tulema, sest tagastamisnõuet ei saa uue dividendiga tasaarvestada. Uus makse maksustatakse oma kuus, seega võib see tee maksta maksu kaks korda. Enne selle valimist võid küsida EMTA-lt kavandatud sammude kohta siduvat eelotsust ([MKS § 91¹](https://www.riigiteataja.ee/akt/109072026040)).

## Millal dividend TSD-l deklareeritakse ja maks tasutakse? {#tsd-ja-maks}

Makse kuule järgneva kuu 10. kuupäevaks. Ühing esitab TSD koos lisaga 7 ja vormiga INF 1 ning tasub Maksu- ja Tolliametile (EMTA) 22/78 netodividendist. Töötajateta ühing esitab TSD ainult nende kuude eest, mil tal on midagi deklareerida, näiteks dividend.

Maksustamisperiood on kalendrikuu. Ühing esitab deklaratsiooni ja tasub maksu järgmise kuu 10. kuupäevaks ([TuMS § 3 ja § 54](https://www.riigiteataja.ee/akt/129042026004)). Vorm INF 1 loetleb saajad ja selle tähtaeg on sama päev ([TuMS § 56](https://www.riigiteataja.ee/akt/129042026004); [TSD määrus](https://www.riigiteataja.ee/akt/120122025048)). [Maksutähtaegade kalender](/et/kalkulaatorid/maksutahtaegade-kalender) näitab tähtpäevi.

Kuidas täita ([TSD määrus, lisa 8](https://www.riigiteataja.ee/akt/120122025048); [EMTA lisa 7 juhend](https://www.emta.ee/media/1787/download)):

- **kood 7008**: kuu jooksul ühingu enda maksustatud kasumist makstud netodividend;
- **kood 7217**: maks, 22/78, mis kantakse koodi 7200 kaudu TSD koodile 114;
- **INF 1 osa I**: iga saaja koos väljamakse liigiga DK, isiku- või registrikoodi ja summaga;
- dividend, mis makstakse valdusühingu saadud maksuvabadest dividendidest, läheb koodi 7008 asemel lisa 7 osale II (koodid 7310 ja 7311); vormil INF 1 on koodilt 7311 füüsilisele isikule tehtud väljamakse liik MDK.

**Määr.** Maks on 22 protsenti brutosummast, mis on 22/78 netodividendist ([TuMS § 4](https://www.riigiteataja.ee/akt/129042026004)). Regulaarsete dividendide madalam määr 14/86 lõppes 31.12.2024. Vaata juhendeid [tulumaks väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt) ja [maksumäärad Eestis](/et/juhendid/maksumaarad-eestis).

**Kinnipidamine.** Dividendilt endalt maksu kinni ei peeta. Ainus erand on 7 protsenti füüsilisele isikule makstavalt dividendilt, mis makstakse maksuvabadest dividendidest, mille aluseks olev kasum maksustati enne 2025. aastat määraga 14/86 ([TuMS § 61 lg 68](https://www.riigiteataja.ee/akt/129042026004)). Residentsustõendiga mitteresidendi puhul võib kehtida lepingujärgne madalam määr ([TSD määrus, lisa 8](https://www.riigiteataja.ee/akt/120122025048)). Residendist füüsiline isik ei arva dividendi oma maksustatava tulu hulka ([TuMS § 12 lg 2](https://www.riigiteataja.ee/akt/129042026004)).

**Töötajateta ainuosanik.** Esita TSD ainult kuu eest, mil on midagi deklareerida: palk, juhatuse liikme tasu, erisoodustus, kinnipidamisega makse, varjatud kasumieraldis või dividend ([TuMS § 41, § 50² ja § 54](https://www.riigiteataja.ee/akt/129042026004)). Kui osanik juhatuse liikme tasu ei võta, võib dividendi kuu olla aasta ainus TSD. Tasu maks ühingu ettemaksukontole e-MTA-s.

## Kuidas parandada TSD-l valesti deklareeritud dividendi? {#tsd-parandamine}

Esita e-MTA-s asjaomase kuu kohta parandatud TSD koos lisaga 7 ja vormiga INF 1. Kui maksu tuleb juurde, tasu see koos intressiga 0,06 protsenti päevas alates algsele tähtpäevale järgnevast päevast ([MKS § 115 ja § 117](https://www.riigiteataja.ee/akt/109072026040)).

Maksumaksja, kes avastab, et deklaratsioonis oli maks liiga väike, peab sellest EMTA-le viivitamata teatama ([MKS § 89](https://www.riigiteataja.ee/akt/109072026040)). Parandus on sama perioodi uus TSD, millel on koodil 120 märge „parandus“. Pärast tähtaega esitatud paranduse põhjus kirjutatakse koodile 121 ([TSD määrus, lisa 1](https://www.riigiteataja.ee/akt/120122025048)). Paranda lisa 7 ja vorm INF 1 koos, et nende summad klapiksid.

Tüüpilised vead:

- **Vale kuu**: dividend kanti otsuse kuusse, mitte makse kuusse. Eemalda see sealt ja deklareeri makse kuus.
- **Bruto ja neto segamini**: kood 7008 on makstud netosumma.
- **Vale kood**: maksuvaba dividend koodil 7008 koodi 7310 asemel või vastupidi.
- **Puuduv või vale saaja** vormil INF 1.

Lisa 7 kannab mõned jäägid kuust kuusse edasi. Kui parandus muudab mõnda neist, tuleb parandada ka kõik hilisemad kuud, isegi need, mille kohta lisa 7 ei esitatud ([EMTA lisa 7 juhend](https://www.emta.ee/media/1787/download)).

Ettemaksukontol tähtpäeva seisuga olev raha katab maksu, seega sellelt osalt intressi ei arvestata ([MKS § 105](https://www.riigiteataja.ee/akt/109072026040)). EMTA võib maksu määrata kolme aasta jooksul tähtpäevast või viie aasta jooksul, kui maks jäeti tahtlikult tasumata ([MKS § 98](https://www.riigiteataja.ee/akt/109072026040)).

## Kas osanikud võivad väljakuulutatud dividendist loobuda? {#loobumine}

Jah, enne väljamakset, kuid ainult iga sellise osaniku nõusolekul, kelle nõue lõpeb. Lisale 7 ei kanta midagi, sest midagi ei makstud. Pärast makset on ainus tee tagasi tagastamine, mis maksu ei tühista.

Väljakuulutatud dividend on iga osaniku nõue ühingu vastu ([ÄS § 157 lg 4](https://www.riigiteataja.ee/akt/106072023131)). Nõue lõpeb osaniku ja ühingu kokkuleppega ([VÕS § 186](https://www.riigiteataja.ee/akt/120062026018)). Seega ei saa häälteenamusega tehtud otsus tagasi võtta dividendi, millest üks osanik ei ole nõustunud loobuma. EMTA kinnitab, et osanikud võivad dividendist loobuda ilma makseta ja siis lisa 7 ei esitata ([EMTA lisa 7 juhend](https://www.emta.ee/media/1787/download); [TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

Praktilised punktid:

- Vormista loobumine kirjalikult, osaniku ja ühingu allkirjadega. Ainuosaniku puhul peab see olema kirjalik või tuleb kohe vormistada dokumendina, mille ta allkirjastab ([ÄS § 177 lg 2](https://www.riigiteataja.ee/akt/106072023131)).
- Raamatupidamises kanna kohustus tagasi jaotamata kasumisse ja tühista väljakuulutamisel kajastatud tulumaks ([Raamatupidamise Toimkonna juhendid, lisa 8 p 46](https://www.riigiteataja.ee/akt/124072026006)).
- Kui loobuv osanik on ka juhatuse liige ja ühingul ei ole nõukogu, otsustavad tehingu osanikud ja määravad ühingu esindaja. Mitme osaniku korral loobuv osanik ei hääleta ([ÄS § 168 ja § 177](https://www.riigiteataja.ee/akt/106072023131)).
- Ühe osaniku loobumine lõpetab ainult tema enda nõude. Summa jääb ühingusse ja ei lähe teistele.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/e-residentsus-ja-kontaktisik

# E-residentsus ja Eesti ettevõte: mida see annab, juriidiline aadress ja kontaktisik

> Mida Eesti e-residentsus võimaldab välismaisel asutajal teha ja mida see ei anna, mis juhtub, kui kaart aegub, millal vajab osaühing kontaktisikut, juriidiline aadress välismaal või virtuaalkontoris, kuidas dokumente toimetatakse kätte e-posti teel, kuidas valida teenusepakkujat ja miks e-residentsus ei tee isikust Eesti maksuresidenti.

Law as of 30.09.2026. General information, not advice for your situation.

E-residentsus on riigi antud digitaalne isikusamasus välismaalasele. See võimaldab asutajal juhtida Eesti ettevõtet veebis kõikjalt, kuid see ei ole elamisluba, viisa ega maksustaatus. See juhend käsitleb, mida e-residentsus võimaldab, ettevõtte juriidilist aadressi ja kontaktisikut, kuidas ametlikud dokumendid ettevõtteni jõuavad ja mida teenusepakkuja juures kontrollida.

**Lühidalt**

- E-residentsus annab kvalifitseeritud e-allkirja ja juurdepääsu e-teenustele. See ei anna õigust Eestis elada või töötada ega tee isikust maksuresidenti.
- Kui kaart aegub, ei mõjuta see ettevõtet, kuid kaardi omanik ei saa sellega enam digitaalselt allkirjastada.
- Osaühing vajab kontaktisikut ainult siis, kui tema aadress äriregistris on välismaal, ja kontaktisikuks võib olla ainult seaduses loetletud spetsialist.
- Ettevõtte registrisse kantud e-posti aadress on kättetoimetamise aadress: sinna saadetud kohtudokument loetakse kätte toimetatuks viie tööpäeva möödumisel.
- Aadressi või kontaktisiku teenuse pakkuja vajab tegevusluba ja tal ei ole õigust ettevõtet esindada.
- Osaühing on Eesti maksuresident. Välismaal elav omanik ei ole Eesti maksuresident. Riik, kust ta ettevõtet juhib, võib samuti ettevõtet maksustada.

## Mida e-residentsus annab ja mida mitte {#mida-e-residentsus-annab}

E-residendi digitaalne isikutunnistus on digitaalne dokument välismaalasele, kellel ei ole Eesti isikutunnistust ega elamisloakaarti, ja see antakse välja e-teenuste kasutamiseks ([ITDS § 20⁵](https://www.riigiteataja.ee/akt/103062026007)). Seda kasutatakse ainult elektrooniliselt isikusamasuse tõendamiseks veebis ([§ 3 lg 3](https://www.riigiteataja.ee/akt/103062026007)) ja see kehtib kuni viis aastat ([§ 20³](https://www.riigiteataja.ee/akt/103062026007)).

**Mida see võimaldab:**

- **Kvalifitseeritud e-allkiri** ([EUTS § 24](https://www.riigiteataja.ee/akt/130122025016)). See on omakäelise allkirjaga samaväärne ja seda tunnustatakse kvalifitseeritud allkirjana igas ELi riigis ([eIDAS art 25 lg 2](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02014R0910-20241018)).
- **Avaldused äriregistrile.** Registriavaldus peab olema notariaalselt kinnitatud või digitaalselt allkirjastatud ([ÄRS § 40 lg 1](https://www.riigiteataja.ee/akt/114032025010)). Seega saab e-resident asutada osaühingu veebis, muuta juhatust või aadressi ja esitada majandusaasta aruande ilma notarita.
- **Juurdepääs e-maksuametile** maksudeklaratsioonide esitamiseks ja teistele e-teenustele, iga teenusepakkuja reeglite kohaselt. Vaata [e-residentsuse juhendit ettevõtte asutamise kohta](https://www.e-resident.gov.ee/start-a-company/).

**Mida see ei anna:**

- **Teenus ei ole tagatud.** Iga teenusepakkuja, sealhulgas pank, võib keelduda e-residendile teenust osutamast või seda piirata, küsida lisadokumente või nõuda isiklikku kohtumist ([ITDS § 20¹⁰](https://www.riigiteataja.ee/akt/103062026007)). Pangakonto ei ole kunagi tagatud.
- **Õigust riigis viibida ei ole.** Kolmanda riigi kodanik vajab riiki sisenemiseks ja seal viibimiseks viisat, viisavaba õigust või elamisluba ([VMS § 43](https://www.riigiteataja.ee/akt/103062026070)). Välismaalane, kes viibib Eestis ajutiselt seaduslikul alusel, võib selle aja jooksul juhtida Eesti ettevõtet ([§ 105 lg 3](https://www.riigiteataja.ee/akt/103062026070)). Eestis elamiseks on vaja elamisluba ([§ 117 ja § 118](https://www.riigiteataja.ee/akt/103062026070)).
- **Maksuresidentsust ei ole.** See tuleneb tulumaksuseadusest, mitte e-residentsusest (vaata punkti [e-residentsus ja maksuresidentsus](#e-residentsus-ja-maksuresidentsus)).

Taotluse riigilõiv on 150 eurot ([RLS § 272](https://www.riigiteataja.ee/akt/111072026166)) ja dokument tuleb kätte saada isiklikult ([ITDS § 20¹²](https://www.riigiteataja.ee/akt/103062026007)).

## Kui kaart aegub või tunnistatakse kehtetuks {#kaardi-kehtivuse-lopp}

Ettevõtet see ei mõjuta. Ettevõte jääb alles, omanik jääb osanikuks ja juhatuse liige jääb registrisse. Lõpeb ainult isiku võimalus kaardiga sisse logida ja allkirjastada.

- Sertifikaadid kehtivad sama kaua kui dokument, kõige rohkem viis aastat ([ITDS § 20² ja § 20³](https://www.riigiteataja.ee/akt/103062026007)). Uuendamine on uus taotlus täis riigilõivuga, seega esita taotlus varakult.
- Politsei- ja Piirivalveamet võib dokumendi kehtetuks tunnistada, näiteks kui seda kasutatakse vastuolus selle eesmärgiga, ning kehtetuks tunnistatud dokumenti ei taastata kunagi ([§ 20⁶ ja § 13](https://www.riigiteataja.ee/akt/103062026007)).

Kuni uus kaart saabub, allkirjastab isik muul kvalifitseeritud viisil või paberil notari juures (välismaal apostilli või legaliseerimisega) ([ÄRS § 40 lg 1](https://www.riigiteataja.ee/akt/114032025010)). Kui ükski juhatuse liige ei saa tegutseda, võivad osanikud määrata uue liikme; osanike otsus ise peab siis olema digitaalselt allkirjastatud või notariaalselt kinnitatud ([ÄS § 184](https://www.riigiteataja.ee/akt/106072023131)).

Planeeri järjepidevust: anna raamatupidajale enne kaardi aegumist oma juurdepääs e-maksuametile ja hoia teist allkirjastajat. Kui majandusaasta aruande tähtaeg jääb vahele, sest keegi ei saa allkirjastada, võib see kaasa tuua trahvi ja registrist kustutamise ([ÄRS § 57 ja § 61](https://www.riigiteataja.ee/akt/114032025010)). Uuendamise korda kirjeldab [e-residentsuse programm](https://www.e-resident.gov.ee/renewal-of-digital-id-card/).

## Kontaktisik {#kontaktisik}

Kontaktisik on **kohustuslik, kui ettevõtte aadress äriregistris on välismaal** ([ÄRS § 24 lg 2](https://www.riigiteataja.ee/akt/114032025010)). Alates 01.02.2023 tekitab kohustuse ettevõtte enda aadress, mitte juhatuse liikmete elukoht. Eesti aadressiga osaühing, mille juhatus on välismaal, kontaktisikut ei vaja. Kontrolli vanema ettevõtte registrikaarti: kui sellel oli ainult juhatuse aadress, sai sellest 2023. aasta üleminekusätte alusel ettevõtte aadress ([ÄRS § 68 lg 2-3](https://www.riigiteataja.ee/akt/114032025010)). Seega võib välismaal asuv juhatuse aadress nüüd olla ettevõtte aadress ja nõuda kontaktisikut.

Kohustuslikul juhul võivad kontaktisikuks olla ainult ([§ 24 lg 4](https://www.riigiteataja.ee/akt/114032025010)):

- notar;
- advokaat või advokaadibüroo pidaja;
- vandeaudiitor või audiitorettevõtja;
- mitteresidendi maksuesindaja;
- usaldushalduse ja äriühingute teenuse pakkuja ([RahaPTS § 8](https://www.riigiteataja.ee/akt/111072026093)), kes vajab enamasti Rahapesu Andmebüroo tegevusluba ([§ 70](https://www.riigiteataja.ee/akt/111072026093)).

Sõber või sugulane ei saa olla kohustuslik kontaktisik.

Avalduses esitatakse kontaktisiku nimi ja kood, kättetoimetamise Eesti aadress ja e-posti aadress, isiku allkirjastatud nõusolek ning teenuse lõpptähtaeg ([ÄRS § 24 lg 5-6](https://www.riigiteataja.ee/akt/114032025010)). Kontaktisikule kättetoimetamine loetakse ettevõttele kättetoimetamiseks ([§ 24 lg 7](https://www.riigiteataja.ee/akt/114032025010)). Kontaktisikul ei ole õigust ettevõtet juhtida ega selle nimel allkirjastada.

Välismaa aadressiga ettevõtte, millel ei ole kontaktisikut, võib pärast tähtaega lõpetada või registrist kustutada ([§ 58 ja § 62](https://www.riigiteataja.ee/akt/114032025010)). Uue kontaktisiku kandmise riigilõiv on 25 eurot ([RLS § 63](https://www.riigiteataja.ee/akt/111072026166)).

Juhatuse liige ei pea üldse Eestis elama ([ÄS § 180](https://www.riigiteataja.ee/akt/106072023131)) ja ka likvideerija võib elada välismaal ([§ 206](https://www.riigiteataja.ee/akt/106072023131)).

## Juriidiline aadress {#juriidiline-aadress}

Osaühingu **asukoht** on alati Eestis, nagu põhikiri selle määrab ([TsÜS § 29](https://www.riigiteataja.ee/akt/131122024048)). Registrikaardil olev **aadress** võib olla:

- **Eestis**: omaniku kontor või kodu või juriidilise aadressi teenus. Kontaktisikut ei ole vaja;
- **välismaal**: lubatud, kuid siis on nõuetele vastav kontaktisik kohustuslik ja kontaktisiku Eesti aadressi käsitatakse kättetoimetamisel ettevõtte aadressina ([ÄRS § 24 lg 7](https://www.riigiteataja.ee/akt/114032025010)).

**Virtuaalkontor on lubatud**, kui see on päris aadress, kus posti vastu võetakse. Selle pakkuja on usaldushalduse ja äriühingute teenuse pakkuja ja vajab Rahapesu Andmebüroo tegevusluba, kui ei kehti erand, näiteks teenus sama kontserni sees ([RahaPTS § 8 ja § 70](https://www.riigiteataja.ee/akt/111072026093)). Kontrolli tegevusluba majandustegevuse registris.

Mida aadress tegelikult tähendab:

- Maksu- ja Tolliamet saadab sinna paberdokumendid; lihtkiri loetakse kätte toimetatuks viiendal päeval pärast selle Eestis väljasaatmist ([MKS § 53¹](https://www.riigiteataja.ee/akt/109072026040)).
- Kui kirjad tulevad tagasi või e-kirjad ei jõua kohale, võib registripidaja kanda registrisse märke kontakteerumise raskuste kohta ja seda näevad pangad ja partnerid ([ÄRS § 55](https://www.riigiteataja.ee/akt/114032025010)).
- Kolimine sama omavalitsuse piires on tasuta. Kolimine teise omavalitsusse muudab asukohta, mis on põhikirjas: selleks on vaja osanike otsust ja riigilõiv on 25 eurot ([ÄS § 175](https://www.riigiteataja.ee/akt/106072023131); [RLS § 23 ja § 63](https://www.riigiteataja.ee/akt/111072026166)).

Aadress üksi ei tõenda äritegevust Eestis. Käibemaksukohustuslaseks registreerimiseks peab ettevõte näitama, et ta tegutseb või alustab tegevust Eestis ([KMS § 20 lg 4¹](https://www.riigiteataja.ee/akt/130122025021)).

## Kui teenusepakkuja teenuse lõpetab {#teenuse-lopp}

- **Kontaktisiku tähtaeg.** Kontaktisik kantakse registrisse lõpptähtajaga ja tähtaja möödumisel eemaldatakse tema andmed registrist automaatselt ([ÄRS § 24 lg 6](https://www.riigiteataja.ee/akt/114032025010), [§ 54](https://www.riigiteataja.ee/akt/114032025010)). Pikenda seda enne tähtaja lõppu. Kui tähtaeg on möödunud, on uue kande jaoks vaja uut nõusolekut ja 25-eurost riigilõivu.
- **Aadress.** Aadressi pakkuja ei saa ettevõtte aadressi ise muuta; uue aadressi esitab juhatus.
- **Vahe.** Välismaa aadressiga ettevõte, millel ei ole kontaktisikut, saab tähtajaga hoiatuse registrist kustutamise kohta ([§ 62](https://www.riigiteataja.ee/akt/114032025010)).

Märgi lõpptähtaeg kalendrisse, lepi kokku etteteatamise tähtaeg ja posti üleandmine ning esita uus aadress või kontaktisik enne, kui vana teenus lõpeb.

## Ettevõtte e-post ja dokumentide kättetoimetamine {#e-post-ja-kattetoimetamine}

Igal ettevõttel peab registrikaardil olema e-posti aadress ([ÄRS § 12](https://www.riigiteataja.ee/akt/114032025010); [ÄS § 145](https://www.riigiteataja.ee/akt/106072023131)). Kohtud, sealhulgas registriosakond, kasutavad seda dokumentide kättetoimetamiseks ([TsMS § 311¹](https://www.riigiteataja.ee/akt/120062026021)):

1. Kohus laadib dokumendi e-toimiku süsteemi ja saadab registrisse kantud e-posti aadressile teate.
2. Dokument on kätte toimetatud, kui keegi selle süsteemis avab.
3. Kui see ei ole võimalik, saadab kohus dokumendi registrikaardil olevale e-posti aadressile ja see **loetakse kätte toimetatuks viie tööpäeva möödumisel saatmisest**, ilma et kinnitust oleks vaja.

**Maksu- ja Tolliamet** toimetab dokumendid kätte e-maksuameti kaudu, kui ettevõte seda kasutab ja on andnud e-posti aadressi või telefoninumbri. Dokument, mida ei ole viie tööpäeva jooksul avatud, saadetakse ka posti teel ([MKS § 54](https://www.riigiteataja.ee/akt/109072026040)).

**Lugemata postkast ei peata ühtegi tähtaega.** Maksekäsu ettepanekule tuleb vastata 15 päeva jooksul kättetoimetamisest (välismaal kättetoimetamisel 30 päeva jooksul), muul juhul teeb kohus maksekäsu, mis on kohe täidetav ([TsMS § 485 ja § 489](https://www.riigiteataja.ee/akt/120062026021)). Maksuotsuse saab vaidlustada vaidega 30 päeva jooksul, kuid vaie ei peata otsuse täitmist, seega tuleb maks tasuda tähtpäevaks. Kui see tähtpäev on möödunud, võib amet pärast ettekirjutust maksu sundtäitmisele pöörata ([MKS § 128, § 138 ja § 146](https://www.riigiteataja.ee/akt/109072026040)).

Kasuta rolliaadressi, näiteks legal@, mis suunatakse edasi vähemalt kahele inimesele. E-posti aadressi muutmine registris on tasuta ([RLS § 23](https://www.riigiteataja.ee/akt/111072026166)).

## Teenusepakkuja valimine {#teenusepakkuja-valik}

Enne lepingu sõlmimist:

1. **Tegevusluba.** Aadressi ja kontaktisiku teenused on usaldushalduse ja äriühingute teenused ning nende jaoks on vaja Rahapesu Andmebüroo tegevusluba, kui ei kehti erand ([RahaPTS § 8 ja § 70](https://www.riigiteataja.ee/akt/111072026093)). Kohustuslik kontaktisik peab olema ka üks äriregistri seaduses loetletud isikutest.
2. **Ulatus.** Ainult aadress või aadress ja kontaktisik; kui kiiresti post edasi saadetakse; kas kohtu ja maksuhalduri teateid jälgitakse.
3. **Tähtaeg ja lõpetamine.** Registrisse kantud kontaktisiku tähtaeg peab vastama lepingule. Lepi kokku etteteatamise tähtaeg ja see, kes muudatuse esitab.
4. **Hind.** Aastatasu ja see, milliseid riigilõive edasi nõutakse.

**Kes otsustab:**

- Ettevõtet esindavad juhatuse liikmed ([ÄS § 180 ja § 181](https://www.riigiteataja.ee/akt/106072023131)). Teenusepakkuja ei ole ettevõtte organ.
- Pangakontot kasutavad isikud, kellele juhatus on panga juures õiguse andnud. Ära anna teenusepakkujale allkirjaõigust, kui sa seda ei kavatse.
- Teenusepakkuja võib registriavaldused ette valmistada, kuid need allkirjastab juhatuse liige. Allkirjastamise volikiri peab ise olema notariaalselt kinnitatud või digitaalselt allkirjastatud ([ÄRS § 40](https://www.riigiteataja.ee/akt/114032025010)).
- Raamatupidamise dokumendid kuuluvad ettevõttele, kes säilitab neid seitse aastat ([RPS § 12](https://www.riigiteataja.ee/akt/110072025003)). Kirjuta lepingusse masinloetavad ekspordid.

## E-residentsus ja maksuresidentsus {#e-residentsus-ja-maksuresidentsus}

**E-residentsus ei tee omanikust Eesti maksuresidenti.** Isik on resident ainult siis, kui tema elukoht on Eestis või ta viibib Eestis 12 järjestikuse kuu jooksul vähemalt 183 päeva ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Välismaal elav e-resident on mitteresident, keda maksustatakse Eestis ainult Eestist saadud tulu pealt ([§ 6 lg 3](https://www.riigiteataja.ee/akt/129042026004)). [Maksu- ja Tolliamet](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency) ütleb sama.

Mis jääb mitteresidendist omaniku puhul Eestis maksustatavaks:

- **Juhatuse liikme tasu**, mida maksab Eesti ettevõte, on Eestist saadud tulu, olenemata sellest, kus tööd tehakse ([TuMS § 29](https://www.riigiteataja.ee/akt/129042026004)). Ettevõte peab sellelt kinni 22 protsenti tulumaksu ([TuMS § 40 ja § 43](https://www.riigiteataja.ee/akt/129042026004)) ja maksab 33 protsenti sotsiaalmaksu ([SMS § 2 lg 1](https://www.riigiteataja.ee/akt/121052026019)), välja arvatud juhul, kui liige tõendab, et ta on kaetud teise riigi sotsiaalkindlustusega, näiteks A1-tõendiga ([määrus (EÜ) nr 883/2004, art 11-13](https://eur-lex.europa.eu/eli/reg/2004/883/oj); [SMS § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **Dividendid.** Ettevõte maksab jaotamisel ettevõtte tulumaksu ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)); tavaliselt füüsilisele isikule makstavalt dividendilt Eestis rohkem maksu kinni ei peeta. Omaniku asukohariik maksustab selle tavaliselt.

**Ettevõte.** Eesti õiguse alusel asutatud osaühing on Eesti maksuresident ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)). Kui aga selle ainus juhatuse liige töötab teisest riigist, võib see riik leida, et ettevõttel on seal püsiv tegevuskoht või juhtimiskoht, ja maksustada selle kasumit. See sõltub teise riigi õigusest ja maksulepingust, mis on Eesti seaduse suhtes ülimuslik ([§ 6 lg 5](https://www.riigiteataja.ee/akt/129042026004)). See on ühe inimese e-residendi ettevõtte peamine maksurisk. Vaata juhendit [maksuresidentsus, püsiv tegevuskoht ja kontrollitavad välisettevõtted](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/erisoodustused-ja-lahetused

# Erisoodustused, töötajate hüved ja töölähetused Eestis

> Töötajate hüvede maksustamine Eesti ettevõttes, 400-eurone tervise- ja sporditoetus, kodukontori kulud ning maksuvaba päevaraha töölähetusel.

Law as of 30.09.2026. General information, not advice for your situation.

Kui Eesti ettevõte annab oma inimestele midagi muud kui palka, tasub selle pealt maksu tavaliselt ettevõte. See on erisoodustusmaks. Juhend selgitab, mida loetakse erisoodustuseks, millised töötajate hüved on maksuvabad ja kuidas ettevõte maksab töölähetusel maksuvaba päevaraha. See kehtib töötajatele ja ka omanikule, kes on juhatuse liige.

## Lühidalt {#luhidalt}

- Erisoodustuse pealt tasub ettevõte tulumaksu 22/78 selle väärtusest ning sotsiaalmaksu 33 protsenti väärtuselt koos selle tulumaksuga. [Loe edasi](#mis-on-erisoodustus)
- Tervise- ja spordikulud on maksuvabad kuni 400 euro ulatuses inimese kohta kalendriaastas, kui seda võimalust pakutakse kõigile töötajatele. [Loe edasi](#tervise-ja-sporditoetus)
- Ettevõtte sülearvuti või telefon, mida kasutatakse tööks, ei ole erisoodustus. Inimese isiklike arvete tasumine on erisoodustus, välja arvatud kodukontori jooksvate kulude kokkulepitud tööga seotud osa. [Loe edasi](#toovahendid-ja-kodukontor)
- Töötajatele antud kingitusi ja toitlustust maksustatakse. Väikese kingituse piirmäära ei ole. [Loe edasi](#kingitused-toitlustus-uritused)
- Töötajad ja juhatuse liikmed võivad saada maksuvaba välisriigi päevaraha 75 eurot päevas esimese 15 päeva eest ja seejärel 40 eurot. Käsunduslepingu alusel töötajad seda saada ei saa. [Loe edasi](#paevaraha-piirmaarad)
- Töölähetuseks on vaja kirjalikku otsust, mis tehakse enne sõitu. Nädalate pikkune kaugtöö välismaal oma valikul ei ole töölähetus. [Loe edasi](#mis-on-toolahetus)

## Mis on erisoodustus ja kuidas seda maksustatakse? {#mis-on-erisoodustus}

Erisoodustus on kaup, teenus, mitterahaline tasu või muu rahaliselt hinnatav hüve, mille ettevõte annab inimesele tema töö- või teenistussuhte tõttu. Maksu tasub ettevõte, mitte inimene.

**Keda see puudutab.** Reegel hõlmab rohkem inimesi kui ainult töötajaid. See hõlmab töölepingu alusel töötavat isikut, juhatuse või nõukogu liiget (seega ka juhatusse kuuluvat omanikku), käsunduslepingu või muu teenuse osutamise lepingu alusel töötavat isikut ning isikut, kes on müünud ettevõttele kaupa kauem kui kuus kuud. Erisoodustuseks loetakse ka hüve, mis antakse selle isiku abikaasale või sugulastele või mille annab kontserni kuuluv ettevõte ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)).

**Levinud näited.** Eluasemekulude tasumine, ettevõtte auto või muu vara isiklik kasutamine, kindlustus, mida seadus ei nõua, soodsad laenud, tasuta või turuhinnast odavamalt antud kaup ning koolitus, mis ei ole tööga seotud.

**Mis ei ole erisoodustus.** Rahas makstud palk, preemia või juhatuse liikme tasu ei ole erisoodustus. See läheb palgaarvestusse ja sellelt peetakse maks kinni. Erisoodustus ei ole ka maksuvabad väljamaksed, näiteks piirmäära sees makstud päevaraha, ega ettevõtte enda ärikulud ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)).

**Arvutus.** Väärtus on tavaliselt turuhind. Üksikasjad annab [erisoodustuse hinna määramise kord](https://www.riigiteataja.ee/akt/113062025031). Ettevõte tasub:

- tulumaksu 22/78 väärtusest ([TuMS § 4](https://www.riigiteataja.ee/akt/129042026004));
- sotsiaalmaksu 33 protsenti väärtuselt koos selle tulumaksuga ([SMS § 2 ja § 7](https://www.riigiteataja.ee/akt/121052026019)).

| Erisoodustuse väärtus | Tulumaks (22/78) | Sotsiaalmaks (33 protsenti) | Maks kokku |
| --------------------- | ---------------- | --------------------------- | ---------- |
| 100,00 EUR            | 28,21 EUR        | 42,31 EUR                   | 70,52 EUR  |

Maksustamisperiood on kuu, mil ettevõte erisoodustuse annab. Vaata, [kuidas seda deklareerida](#deklareerimine-ja-parandamine).

Isiklik hüve, mille omanik saab osanikuna, mitte juhatuse liikmena, on teine juhtum. See võib olla varjatud kasumieraldis või ettevõtlusega mitteseotud väljamakse. Vaata juhendit [tulumaks väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt).

## 400-eurone tervise- ja sporditoetus {#tervise-ja-sporditoetus}

Ettevõte võib maksta töötaja kohta kalendriaastas kuni 400 eurot koos käibemaksuga loetletud tervise- ja spordikulude eest ilma erisoodustusmaksuta. Ta peab seda võimalust pakkuma kõigile oma töötajatele. Juhatuse liikmeid loetakse töötajateks, seega saab seda kasutada ka juhatuses olev ainuomanik ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)).

**Mida see hõlmab:**

1. avalike massispordiürituste osavõtutasud, näiteks rahvajooksu osavõtutasu;
2. spordirajatise regulaarne kasutamine või massaaž: jõusaal, ujula, spordiklubi, mitme spordiala pääse;
3. tööandja enda spordirajatiste ülalpidamine;
4. tegevusloaga teenuseosutaja hambaravi, taastusravi, psühhoteraapia, füsioteraapia või kõneravi ning sertifitseeritud toitumisnõustaja toitumisnõustamine;
5. tervisekindlustuse maksed.

**Mida see ei hõlma.** Spordivarustust ja -riietust, nende rentimist ning lisakulusid, nagu toit, transport ja parkimine. Need on tavalised erisoodustused ([EMTA: tervise edendamise ja spordikulud](https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits/health-and-sports-expenses)).

**Kuidas see toimib:**

- 400 eurot on aastane piirmäär. Ettevõte võib selle maksta korraga või aasta jooksul. Kasutamata summa ei kandu järgmisse aastasse.
- Ettevõte ei saa nende kulude sisendkäibemaksu maha arvata, sest need on töötajate isiklik tarbimine ([KMS § 29](https://www.riigiteataja.ee/akt/130122025021)).
- „Kõik töötajad“ tähendab, et sisuliselt saab võimaluse iga töötaja. Kui juhatusele on piirmäär 400 eurot ja teistele töötajatele 10 eurot, ei ole tingimus täidetud ([EMTA: tervise edendamise ja spordikulud](https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits/health-and-sports-expenses)).
- Säilita iga kulu kohta arve või tšekk ja pea iga inimese kohta jooksvat kokkuvõtet.

**Deklareerimine.** Piirmäära sees olevad kulud deklareeritakse kord aastas vormil INF 14 järgmise aasta 1. veebruariks. Osa, mis ületab 400 eurot, on erisoodustus selle tekkimise kuul ja see deklareeritakse TSD lisal 4 ([määrus: deklaratsioonide vormid](https://www.riigiteataja.ee/akt/120122025048)).

## Töövahendid ja kodukontori kulud {#toovahendid-ja-kodukontor}

Telefon, sülearvuti või laud, mis kuulub ettevõttele ja mis antakse tööks kasutada, ei ole erisoodustus. See on ärikulu ([TuMS § 32 ja § 48](https://www.riigiteataja.ee/akt/129042026004)).

Erisoodustus tekib järgmistel juhtudel:

- **Ettevõtte vara isiklik kasutamine.** Väärtus on vara turupõhine üür ([erisoodustuse hinna määramise kord § 2](https://www.riigiteataja.ee/akt/113062025031)). Seadus ei näe ette väikest maksuvaba summat. Pea kirjalikku korda, mis piirab vahendi kasutamise tööga.
- **Inimene jätab eseme endale.** Näiteks jätab töötaja lahkudes sülearvuti endale. Väärtus on turuhind või bilansiline väärtus, kui see on suurem.
- **Ettevõte tasub inimese enda arveid.** Isikliku telefoni kuutasu, kodu interneti, elektri või üüri täies ulatuses tasumine on erisoodustus makstud summas ([määrus § 6](https://www.riigiteataja.ee/akt/113062025031)).

**Kodukontori kulude tööga seotud osa on maksuvaba.** Ettevõte võib hüvitada inimese kodu elektri, vee, kütte, prügiveo, interneti ja muude sarnaste jooksvate kulude tööga seotud osa. Määra osa tegeliku kasutuse, pinna või aja järgi. Kui osa on raske määrata, aktsepteerib Maksu- ja Tolliamet 50 protsenti. Lepi osa kirjalikult kokku enne esimest makset ja säilita arved. Kodu omamise kulud, näiteks laenumakse, maamaks või kodukindlustus, on erisoodustus, kui ettevõte need tasub ([EMTA: äriühingu kontor juhatuse liikme või töötaja kodus](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/ariuhingu-kontor-juhatuse-liikmetootaja-kodus)).

**Kindel igakuine kodukontori toetus rahas on palk.** Ilma dokumentideta on see raha, mitte hüve ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)). Töötaja puhul kehtivad kõik palgamaksud. Juhatuse liikme puhul on see juhatuse liikme tasu, millelt tasutakse tulumaksu, sotsiaalmaksu ja kogumispensioni makset, kuid mitte töötuskindlustusmakset ([töötuskindlustuse seadus § 3](https://www.riigiteataja.ee/akt/121052026021)).

Kaugtöös tuleb töötajaga kokku leppida ([TLS § 6](https://www.riigiteataja.ee/akt/103072026034)). Kirjuta sellesse kokkuleppesse, milliseid vahendeid ettevõte annab ja milliseid kulusid ta dokumentide alusel hüvitab.

## Kingitused, toitlustus ja töötajate üritused {#kingitused-toitlustus-uritused}

Kingitused ja toitlustus, mida ettevõte töötajatele annab, on erisoodustused. Töötajatele antava väikese kingituse piirmäära ei ole ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)).

- **Mitterahalisi kingitusi**, nagu kinkekaardid või kaubad, maksustatakse turuhinna järgi. Ettevõtte enda toodete puhul on väärtus hind, mida maksavad kõrvalised ostjad ([määrus § 2](https://www.riigiteataja.ee/akt/113062025031)).
- **Rahaline kingitus** on palk, millelt tasutakse palgamaksud.
- **Toitlustus, mille eest ettevõte maksab** (restoran, kontori toitlustus, toidutalongid), on erisoodustus makstud summas. Rahas makstav igapäevane lõunatoetus on palk.
- **Joogivesi ja kööginurk** töökohal on ärikulud. Kohv, tee ja muud joogid, mille eest maksab tööandja, on erisoodustus, kui töötajad nende eest ise ei maksa ([EMTA: tööolme, joogivesi](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/tooolme-joogivesi)).

**Töötajate üritused.** Seaduses eraldi reeglit ei ole. Praktikas käsitatakse kogu personalile korraldatud ja äritegevusega seotud üritust, näiteks ühisüritust või jõulupidu, tavaliselt ärikuluna, sest ükski inimene ei saa eraldi tuvastatavat hüve. Ükski Maksu- ja Tolliameti juhend seda ei kinnita, seega säilita kutse, kava ja osalejate nimekiri. Abikaasade ja laste kulud on erisoodustused.

**Käibemaks.** Ettevõte ei saa maha arvata oma töötajate toitlustuse või majutuse sisendkäibemaksu, välja arvatud majutus töölähetusel ([KMS § 30](https://www.riigiteataja.ee/akt/130122025021)).

## Ravikindlustus, pensionimaksed ja lastehoid {#ravikindlustus-pension-lastehoid}

- **Tervisekindlustus** on maksuvaba ainult [400-eurose tervise- ja spordikulude piirmäära](#tervise-ja-sporditoetus) sees. Muu kindlustus, mida seadus ei nõua, on erisoodustus kindlustusmakse summas ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)). Ettevõtte enda riski kindlustus, näiteks vastutuskindlustus või reisikindlustus töölähetusel, on ärikulu.
- **Töötervishoiu kulud**, mida nõuab töötervishoiu ja tööohutuse seadus, näiteks tervisekontroll või kuvariga töötamiseks vajalikud prillid, on ärikulud ja neilt sotsiaalmaksu ei tasuta ([SMS § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **Täiendava kogumispensioni maksed** (kolmas sammas) töötaja või juhatuse liikme eest on tulumaksust vabad kuni 15 protsendi ulatuses inimese aasta maksustatud tasust ja kuni 6000 eurot. Need on palgaarvestuse kirjed, mitte erisoodustused, ja neilt tasutakse sotsiaalmaksu ([TuMS § 13](https://www.riigiteataja.ee/akt/129042026004), [SMS § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **Lastehoid**, näiteks lasteaia tasu, koolikulud või suvelaager, on erisoodustus makstud summas. Eesti õiguses lastehoiu maksuvabastust ei ole ([määrus § 6](https://www.riigiteataja.ee/akt/113062025031)).

## Kes saab maksuvaba päevaraha? {#kes-saab-paevaraha}

Maksuvabu töölähetuse kulude hüvitisi ja välisriigi päevaraha võivad saada töölepingu alusel töötavad isikud ning juhatuse või nõukogu liikmed. Käsunduslepingu alusel töötajad ei saa ([TuMS § 13](https://www.riigiteataja.ee/akt/129042026004), [töölähetuse määrus § 1](https://www.riigiteataja.ee/akt/102072025020)).

- **Piirmäärade sees** on need väljamaksed vabad ka sotsiaalmaksust ([SMS § 3](https://www.riigiteataja.ee/akt/121052026019)).
- **Käsunduslepingu alusel töötajale** võib tasuda või hüvitada dokumenteeritud kulusid, näiteks piletid, hotell või ürituse osavõtutasu. Käsunduslepingu alusel töötajale makstud päevaraha on osa tasust ja seda maksustatakse samamoodi. Lepi lepingus kokku, milliseid kulusid ettevõte tasub lisaks tasule.
- **Lepinguta inimene**, näiteks tulevane kaasasutaja või partner, maksuvaba päevaraha ei saa.
- **Juhatuse liige, kes töötab välismaal kodus**, ei ole seal töölähetusel. Välismaal asuvast töökohast tehtud sõidu puhul kehtivad selle riigi piirmäärad, mitte Eesti piirmäärad ([TuMS § 13 lg 3 p 1¹](https://www.riigiteataja.ee/akt/129042026004); [töölähetuse määrus § 1 lg 3](https://www.riigiteataja.ee/akt/102072025020)).

Samad inimesed võivad saada maksuvaba hüvitist isikliku sõiduauto tööks kasutamise eest: 0,50 eurot kilomeetri kohta, kuni 550 eurot kuus, sõidupäeviku alusel. Vaata juhendit [ametiauto isiklik kasutamine](/et/juhendid/ametiauto-isiklik-kasutamine).

Sõlmi tööleping või määra juhatuse liige enne sõitu. Osanikul, kes ei ole juhatuse liige, maksuvaba lähetuse korda ei ole.

## Välislähetuse päevaraha piirmäärad {#paevaraha-piirmaarad}

Välismaale sõidu puhul on maksuvaba päevaraha 75 eurot päevas lähetuse esimese 15 päeva eest ja 40 eurot iga järgmise päeva eest. Kalendrikuus arvestatakse 75 euro määraga kõige rohkem 15 päeva. Eestisisese sõidu puhul maksuvaba päevaraha ei ole ([TuMS § 13](https://www.riigiteataja.ee/akt/129042026004)).

| Lähetus                            | Maksuvaba päevaraha                  |
| ---------------------------------- | ------------------------------------ |
| 10 päeva välismaal                 | kuni 750 EUR                         |
| 20 päeva välismaal ühe kuu jooksul | kuni 15 x 75 + 5 x 40 = 1325 EUR     |
| Iga lähetus Eesti piires           | 0 EUR (ainult dokumenteeritud kulud) |

**Millal päev arvesse läheb** ([töölähetuse määrus § 4](https://www.riigiteataja.ee/akt/102072025020)):

- sihtkoht on vähemalt 50 km kaugusel selle asula piirist, kus inimene tavaliselt töötab;
- lahkumise päev läheb arvesse, kui sõiduk väljub kell 21.00 või varem;
- naasmise päev läheb arvesse, kui sõiduk saabub pärast kella 03.00.

**Üle piirmäära.** Piirmäära ületav osa maksustatakse palgana palgaarvestuse kaudu ([töölähetuse määrus § 9](https://www.riigiteataja.ee/akt/102072025020)).

**Töötaja miinimum.** Tööandja peab maksma töötajale välismaal vähemalt 40 eurot päevas. Ta võib seda vähendada kuni 70 protsenti, kui toitlustus on tasuta. See reegel määrab, mida töötajale võlgnetakse. See ei muuda maksuvaba piirmäära ([töölähetuse määrus § 3 ja § 4](https://www.riigiteataja.ee/akt/102072025020)).

**Toitlustus lähetusel.** Päevaraha katab toidu. Toitlustus, mille eest ettevõte maksab välismaal lisaks täielikule päevarahale, on erisoodustus. Ettevõte võib dokumenteeritud toitlustuse maksuvabalt hüvitada ainult siis, kui ta vähendab nende päevade päevaraha sama summa võrra. Toaga kaasnev hommikusöök on majutuskulu ja lennupiletiga kaasnev eine on sõidukulu ([EMTA: töölähetus, küsimused ja vastused](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/toolahetuse-kusimused-ja-vastused)). Eestisisesel lähetusel on hüvitatud toitlustus erisoodustus.

**Muud kulud.** Sõit, majutus, viisa, reisikindlustus ja konverentsi osavõtutasu hüvitatakse dokumentide alusel maksuvabalt ja ülempiirita ([töölähetuse määrus § 2](https://www.riigiteataja.ee/akt/102072025020)).

[Päevaraha kalkulaator](/et/kalkulaatorid/paevaraha-kalkulaator) arvutab lähetuse maksuvaba summa.

## Mis teeb sõidust töölähetuse? {#mis-on-toolahetus}

Töölähetuseks on vaja tööandja kirjalikku otsust, mis tehakse enne sõitu, ja iga kulu kohta dokumenti. Otsuses on sihtkoht, kestus, ülesanne ning kulude hüvitise ja päevaraha määrad. Otsus on ettevõtte otsus ka siis, kui sõidab ainus juhatuse liige ([töölähetuse määrus § 1 lg 4 ja § 2 lg 3](https://www.riigiteataja.ee/akt/102072025020)).

Säilita:

1. kirjalik otsus;
2. iga kulu kohta kuludokument: piletid või pardakaardid, hotelli arve, taksotšekid;
3. tõend ärieesmärgi kohta: päevakava, kohtumiste kinnitused, ürituse registreering.

Kui otsust ei ole, maksustab Maksu- ja Tolliamet hüvitatud kulud erisoodustusena ja päevaraha palgana ([EMTA käsiraamat: erisoodustused](https://emta.ee/node/168/handbook/11/pdf)). Kui reisija lisab puhkusepäevi, ei maksa ettevõte nende päevade eest päevaraha ega hotelli.

**Otsustab töökoht.** Töötaja on töölähetusel, kui tööandja saadab ta väljapoole kokkulepitud töökohta ([TLS § 20 ja § 21](https://www.riigiteataja.ee/akt/103072026034)).

**Kaugtöö välismaal ei ole töölähetus.** Kui asutaja või töötaja otsustab kuuks ajaks töötada Lissabonist või Balilt, võiks seda tööd teha kus tahes. See on kaugtöö. Seega:

- päevaraha ei ole maksuvaba ja päevatoetus on palk;
- korteri või jagatud kontori töökoha eest tasumine on erisoodustus, välja arvatud juhul, kui ettevõte vajab seda töökohta tegelikul ärilisel põhjusel;
- kui töö välismaal kestab üle ühe kuu, peab tööandja töötajat enne lahkumist teavitama riigist, kestusest, tasu maksmise valuutast ja naasmise tingimustest ([TLS § 6](https://www.riigiteataja.ee/akt/103072026034)).

Pikk välismaal viibimine tõstatab ka küsimusi maksuresidentsuse ja ettevõtte püsiva tegevuskoha kohta. Vaata juhendit [maksuresidentsus ja püsiv tegevuskoht](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht).

## Kuidas erisoodustust deklareerida ja tähelepanuta jäänud erisoodustust parandada {#deklareerimine-ja-parandamine}

Ettevõte deklareerib erisoodustuse TSD lisal 4 selle kuu eest, mil ta erisoodustuse andis. Ta esitab deklaratsiooni ning tasub tulumaksu ja sotsiaalmaksu järgmise kuu 10. kuupäevaks ([TuMS § 54](https://www.riigiteataja.ee/akt/129042026004), [EMTA: erisoodustuste deklareerimine ja maksukohustus](https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits/declaration-and-tax-liability)). Lisal 4 on iga erisoodustuse liigi jaoks üks rida ([määrus: deklaratsioonide vormid](https://www.riigiteataja.ee/akt/120122025048)). Vaata [TSD](/et/sonastik/tsd-deklaratsioon).

**Unustatud erisoodustus.** Erisoodustus kuulub selle kuu juurde, mil see anti, mitte selle kuu juurde, mil see avastati.

1. Tee kindlaks iga erisoodustuse kuu ja väärtus.
2. Esita e-MTA-s iga kuu kohta parandatud TSD koos lisaga 4. Seadus nõuab, et liiga väikese maksusummaga deklaratsioon parandataks viivitamata ([MKS § 89](https://www.riigiteataja.ee/akt/109072026040)).
3. Tasu maks koos intressiga 0,06 protsenti päevas alates algsele tähtpäevale järgnevast päevast ([MKS § 115 ja § 117](https://www.riigiteataja.ee/akt/109072026040)).
4. Deklareeri ka intress: see on ettevõtlusega mitteseotud väljamakse, mida maksustatakse määraga 22/78 TSD lisal 6 selle kuu eest, mil see tasutakse ([TuMS § 51](https://www.riigiteataja.ee/akt/129042026004)).

Maksu- ja Tolliamet võib maksu määrata kolme aasta jooksul deklaratsiooni esitamise tähtpäevast või viie aasta jooksul, kui maks jäeti tasumata tahtlikult ([MKS § 98](https://www.riigiteataja.ee/akt/109072026040)).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/idufirma-rahastamine

# Idufirma Eestis: raha kaasamine osaühingule

> Kuidas Eesti osaühing kaasab raha: hinnastatud investeerimisring, konverteeritav laen ja SAFE, investorite õigused, raamatupidamine, ümberstruktureerimine välismaise emaettevõtja alla, ühisrahastus ja idufirma viisa.

Law as of 30.09.2026. General information, not advice for your situation.

Paljud asutajad tegutsevad Eestis idufirmana osaühingu ehk [OÜ](/et/sonastik/osauhing-ou) kaudu. See juhend selgitab, kuidas osaühing Eesti õiguse järgi investoritelt raha kaasab: hinnastatud investeerimisring, konverteeritav laen või SAFE, investorite soovitud eriõigused ning raha kajastamine ja maksustamine. Juttu on ka ümberstruktureerimisest välismaise emaettevõtja alla, raha kaasamisest avalikkuselt ja idufirma viisast asutajatele väljastpoolt Euroopa Liitu.

## Lühidalt {#luhidalt}

- Investorist saab osanik alles siis, kui [äriregister](/et/sonastik/eesti-ariregister) kannab osakapitali suurendamise registrisse.
- Osakapitali suurendamiseks on vaja kahte kolmandikku häältest. Senise osaniku eesõiguse välistamiseks on vaja kolme neljandikku häältest või iga osaniku loobumist.
- Konverteeritav laen on tavaline laen koos konverteerimise tingimustega. Residendist füüsilisele isikule makstud intressilt peetakse kinni 22 protsenti tulumaksu.
- USA SAFE toimib alles pärast Eesti õigusega kohandamist. Senised osanikud peavad kohustuma konverteerimise poolt hääletama.
- Investorite eelisõigused kirjutatakse põhikirja. Tulevasi osanikke seob ainult registreeritud põhikiri.
- Enne registreerimist makstud raha ei ole veel osakapital. Kui investeerimisring ebaõnnestub, peab ühing raha tagasi maksma.
- Asutajad, kes ei ole EL-i, EMP või Šveitsi kodanikud, saavad kasutada idufirma viisat ja seejärel elamisluba ilma tavapärase 65 000 euro suuruse investeeringuta.

## Kuidas saab investor osaühingu uued osad? {#investeerimisring}

Osanikud otsustavad osakapitali suurendada, investor märgib osad ja maksab nende eest ning juhatus esitab suurendamise äriregistrile. Investorist saab osanik registrikande tegemisel ([ÄS § 196 lg 4](https://www.riigiteataja.ee/akt/106072023131)).

Tavaline hinnastatud investeerimisring käib nii:

1. **Dokumendid.** Pärast tingimuste lehte (term sheet) allkirjastavad pooled investeerimislepingu, osanike lepingu ja uue põhikirja.
2. **Kõigepealt uus põhikiri.** Põhikirja tuleb muuta enne suurendamist, kui uus osakapital jääb väljapoole põhikirjas määratud osakapitali piire, kui osad lastakse välja üle nimiväärtuse ja põhikiri ülekurssi veel ei luba ([§ 155 lg 2](https://www.riigiteataja.ee/akt/106072023131)) või kui investor saab eriõigustega uue osaliigi ([§ 139 lg 1 p 5, § 154¹](https://www.riigiteataja.ee/akt/106072023131)). Põhikirja muutmiseks on vaja kahte kolmandikku häältest ([§ 175 lg 1, § 192 lg 2](https://www.riigiteataja.ee/akt/106072023131)).
3. **Suurendamise otsus.** Selleks on vaja vähemalt kahte kolmandikku häältest, kui põhikiri ei nõua rohkem ([§ 192 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Otsuses on kirjas uute osade arv ja nimiväärtus, kes ja mis ajaks võib osad märkida, maksetingimused, ülekurss ja uute osade õigused ([§ 192¹](https://www.riigiteataja.ee/akt/106072023131)).
4. **Eesõigus.** Senised osanikud välistavad eesõiguse või loobuvad sellest (vt järgmist jaotist).
5. **Märkimine ja maksmine.** Investor märgib osad ja maksab ühingu kontole nimiväärtuse ja ülekursi. Kui kõiki uusi osi tähtajaks ei märgita, jääb suurendamine ära ja juhatus peab maksed tagasi maksma ([§ 193¹ lg 1 ja 2](https://www.riigiteataja.ee/akt/106072023131)). Otsus võib anda juhatusele õiguse pikendada märkimise tähtaega või tühistada märkimata osad 15 päeva jooksul pärast tähtaja lõppu ([§ 193¹ lg 3](https://www.riigiteataja.ee/akt/106072023131)). Mitme investoriga ringi otsusesse tasub see säte lisada, et üks hilinev investor ei peataks kogu ringi.
6. **Avaldus registrile.** Kui osad on tasutud, esitab juhatus avalduse e-äriregistris kuue kuu jooksul otsuse tegemisest. Avaldusele lisatakse otsus, protokoll või hääletusprotokoll ja uus põhikiri ning panga teatis, kui rahaline sissemakse ületab 50 000 eurot ([§ 196 lg 1 ja 3](https://www.riigiteataja.ee/akt/106072023131)). Riigilõiv on 25 eurot ([RLS § 63 lg 2](https://www.riigiteataja.ee/akt/111072026166)). Notarit ei ole vaja. Kui ring muudab põhikirja, ei saa kasutada tüüppõhikirjaga kiirmenetlust, ja registripidaja teeb otsuse viie tööpäeva jooksul ([ÄRS § 41 lg 3, § 42 lg 3](https://www.riigiteataja.ee/akt/114032025010)). Registrite ja Infosüsteemide Keskus avaldab [eeltäidetud otsuste vormid](https://abiinfo.rik.ee/en/applications-and-dashboard/changing-data-legal-person/additional-document-pre-filled-template-forms).
7. **Pärast tehingu lõpetamist.** Sissemakse deklareeritakse [TSD](/et/sonastik/tsd-deklaratsioon) lisal 7 koodiga 7030 ([TSD vormide määrus](https://www.riigiteataja.ee/akt/120122025048)). Kui ringi tulemusel tekib uus tegelik kasusaaja, tuleb tegeliku kasusaaja andmeid 30 päeva jooksul ajakohastada ([RahaPTS § 77 lg 5](https://www.riigiteataja.ee/akt/111072026093)).

Hilisemate osamaksete jaoks võib põhikiri anda juhatusele õiguse suurendada osakapitali kuni poole võrra kuni viie aasta jooksul ([§ 194²](https://www.riigiteataja.ee/akt/106072023131)).

Investorid tahavad sageli maksta alles pärast registreerimist, kuid seadus nõuab maksmist enne avalduse esitamist ([§ 196 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Tavaline lahendus on maksmine pärast allkirjastamist koos lõpptähtaja ja tagastamiskohustusega juhuks, kui suurendamist ei registreerita.

## Kuidas loobuvad senised osanikud eesõigusest? {#eesoigus}

Osanikud kas välistavad eesõiguse suurendamise otsuses vähemalt kolme neljandiku häälteenamusega või loobub sellest iga osanik.

Igal osanikul on õigus märkida uusi osi proportsionaalselt oma osaga, kui suurendamise otsus ei sätesta teisiti ([ÄS § 193 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Otsuses nimetatud kolmas isik võib osi märkida alles siis, kui seda õigust on kasutatud või see on välistatud ([§ 193 lg 5](https://www.riigiteataja.ee/akt/106072023131)).

- **Välistamine otsusega.** Vähemalt kolm neljandikku häältest, pärast seda, kui juhatus on eelnevalt kirjalikult selgitanud, miks välistamine on vajalik ja kuidas väljalaskehind määrati ([§ 193 lg 3](https://www.riigiteataja.ee/akt/106072023131)). Osanik võib kolme kuu jooksul nõuda kohtult seaduse või põhikirjaga vastuolus oleva otsuse kehtetuks tunnistamist ([§ 178 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Seepärast dokumenteeri hindamine ja selgitus.
- **Välistamine ainult teatud osanike jaoks.** Võimalik ainult siis, kui põhikiri seda ette näeb, ja sellise sätte lisamiseks põhikirja on vaja kõigi osanike nõusolekut ([§ 193 lg 4](https://www.riigiteataja.ee/akt/106072023131)).
- **Kõigi osanike allkirjastatud kirjalik otsus.** See kaotab koosoleku vorminõuded ([§ 173 lg 6 ja 7](https://www.riigiteataja.ee/akt/106072023131)). Juhatuse selgituse nõuet see ei kaota. Seega lisa otsusele juhatuse lühike selgitus või lase igal osanikul otsuses sõnaselgelt oma eesõigusest loobuda.

Loobumisest ainult osanike lepingus ei piisa. Registripidaja kontrollib otsust ja protokolli ([§ 196 lg 1](https://www.riigiteataja.ee/akt/106072023131)).

## Kuidas toimib konverteeritav laen ja kuidas selle intressi maksustatakse? {#konverteeritav-laen}

Konverteeritav laen on tavaline laenuleping, milles on kokku lepitud õigus või kohustus muuta nõue hiljem osadeks, tavaliselt soodushinnaga või hindamispiiriga (valuation cap) ([VÕS § 396](https://www.riigiteataja.ee/akt/120062026018)). Konverteerimine on tavaline osakapitali suurendamine, mille käigus laenuandja tasaarvestab oma nõude märkimishinnaga ([ÄS § 194¹](https://www.riigiteataja.ee/akt/106072023131)).

**Leping.** Kirjuta lepingusse käivitav sündmus (kvalifitseeritud investeerimisring, väljumine, tähtpäev), konverteerimishind, mis juhtub tähtpäeval, ning asutajate kohustus hääletada suurendamise poolt ja loobuda eesõigusest. Eesti õiguses on ka ametlik vahetusvõlakiri koos tingimusliku osakapitali suurendamisega ([§ 167², § 195¹](https://www.riigiteataja.ee/akt/106072023131)), kuid selle tingimuste tõttu kasutavad idufirmad seda harva.

**Konverteerimine.** Tasaarvestus on lubatud ainult siis, kui see ei kahjusta ühingut ega selle võlausaldajaid ([§ 194¹](https://www.riigiteataja.ee/akt/106072023131)). Juhatus hindab nõuet mitterahalise sissemakse reeglite järgi tavaväärtuses ([§ 143 lg 1 ja 2](https://www.riigiteataja.ee/akt/106072023131)) ja juhatuse liikmed vastutavad vale hindamise eest ([§ 143 lg 4](https://www.riigiteataja.ee/akt/106072023131)). Audiitor peab hindamist kontrollima ainult siis, kui osakapital või uue osa nimiväärtus on vähemalt 25 000 eurot ([§ 143 lg 3](https://www.riigiteataja.ee/akt/106072023131)).

**Maks.** Turuhinnaga intress on osaühingu tavaline kulu. Residendist füüsilisele isikule makstud intress on maksustatav tulu: osaühing peab kinni 22 protsenti ja deklareerib selle TSD lisal 1 järgmise kuu 10. kuupäevaks ([TuMS § 4 lg 1, § 17 lg 1, § 41 p 4, § 54 lg 2](https://www.riigiteataja.ee/akt/129042026004); [EMTA maksumäärad](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates)). Mitteresidendile makstud intressi maksustatakse ainult kitsal kinnisvarafondi juhul ([§ 29 lg 7](https://www.riigiteataja.ee/akt/129042026004)). Kui seotud laenuandja saab turuhinnast kõrgemat intressi, maksustatakse ülejääk siirdehinna reegli järgi määraga 22/78, välja arvatud juhul, kui sellelt on tulumaks juba kinni peetud, nagu residendist füüsilisele isikule makstud intressilt ([§ 50 lg 4 ja 5](https://www.riigiteataja.ee/akt/129042026004)). Osadeks muudetud intress on ikkagi makstud intress, seega kehtib kinnipidamine.

**Raamatupidamine.** Konverteeritav laen, mille ühing võib olla kohustatud tagasi maksma rahas, on kohustis. Omakapital on ainult instrument, mis muudetakse alati osadeks ([RTJ 3 p 49 kuni 51](https://www.riigiteataja.ee/akt/124072026006)). Kui instrumendil on mõlemad osad, näiteks laen, mille laenuandja võib valida osadeks muuta, jagab ühing selle kaheks: sarnase konverteerimisõiguseta laenu õiglane väärtus on kohustis ja ülejäänu omakapital (p 51). Konverteerimisel kantakse laen osakapitali (nimiväärtus) ja ülekurssi (ülejäänu). Konverteeritud summa on sissemakse omakapitali, TSD lisa 7 kood 7030.

Laen on kohustis. Kahjum võib viia netovara alla poole osakapitalist enne, kui konverteerimine toimub ([ÄS § 176](https://www.riigiteataja.ee/akt/106072023131)).

## Kas USA SAFE-lepingut saab kasutada Eesti osaühinguga? {#safe}

Jah, lepinguna, kuid mitte selle USA kujul. Osakapitali saavad suurendada ainult osanikud ([ÄS § 168 lg 1, § 192](https://www.riigiteataja.ee/akt/106072023131)) või juhatus põhikirjas antud volituse piires ([§ 194²](https://www.riigiteataja.ee/akt/106072023131)). Ainult juhatuse allkirjastatud SAFE lubab tulemust, mida ühing ei saa tagada.

Toimima panevad selle kolm muudatust:

1. **Osanikud võtavad kohustuse.** Senised osanikud allkirjastavad SAFE-lepingu või kõrvalkokkuleppe ning kohustuvad hääletama suurendamise poolt ja loobuma eesõigusest.
2. **Eelisosad vajavad põhikirja.** Uus osaliik ja selle õigused peavad olema põhikirjas ([§ 139 lg 1 p 5, § 148 lg 3, § 154¹](https://www.riigiteataja.ee/akt/106072023131)).
3. **Raha on nõue kuni konverteerimiseni.** Kui SAFE-lepingu järgi võib arveldada rahas, näiteks väljumisel enne konverteerimist, on see bilansis kohustis ([RTJ 3 p 49 ja 50](https://www.riigiteataja.ee/akt/124072026006)).

**Kirjuta SAFE-lepingusse „intressi ei maksta“.** Majandus- või kutsetegevuses antud laenult tuleb seaduse järgi maksta intressi, kui leping seda ei välista ([VÕS § 397 lg 1 ja 2](https://www.riigiteataja.ee/akt/120062026018)). Konverteerimisel tasaarvestatakse nõue märkimishinnaga ([ÄS § 194¹](https://www.riigiteataja.ee/akt/106072023131)). Kui ühing maksab tagasi rohkem, kui investeeriti, võib ülejääk olla intress, millelt peetakse kinni tulumaks, või investori kasu ([TuMS § 15 lg 1, § 17 lg 1, § 41](https://www.riigiteataja.ee/akt/129042026004)). Otsustab lepingu sõnastus, seega küsi enne maksmist Maksu- ja Tolliametilt.

SAFE-lepingu proportsionaalse osaluse õigus, teabeõigus ja enamsoodustusõigus (most favoured nation) seovad ainult lepingu pooli. Hilisemat investorit need ei seo, kui põhikiri või osanike leping neid ei korda.

## Kas investor võib saada likvideerimiseelistuse, lahjendamisvastase kaitse või lisahääled? {#eelisoigused}

Jah. Põhikiri võib anda osaliigile või osanikule eriõigusi, eelkõige hääletamisel, kasumi jaotamisel ja likvideerimisel vara jaotamisel ([ÄS § 154¹ lg 1](https://www.riigiteataja.ee/akt/106072023131)). Põhikirjas peavad olema nimetatud iga osaliik ja selle eriõigused ([§ 139 lg 1 p 5](https://www.riigiteataja.ee/akt/106072023131)). Eriõigust saab muuta ainult kõigi selle omajate nõusolekul, kui põhikiri ei sätesta teisiti ([§ 154¹ lg 2](https://www.riigiteataja.ee/akt/106072023131)).

- **Likvideerimiseelistus.** Likvideerimisjaotis jaotatakse osade nimiväärtuse järgi, kui põhikiri ei sätesta teisiti ([§ 216 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Registreeritud sõnastust kohaldatakse nii, nagu see on kirjas. Kirjuta selgelt, kas eelistus on osalusega või osaluseta ja mis juhtub, kui jaotis ei kata eelistatud summat. Ettevõtte müük on osade müük, mitte likvideerimine, seega pane sama jaotusjärjekord ka osanike lepingusse koos kaasamüügikohustusega (drag-along).
- **Dividendieelistus.** Lubatud ([§ 157 lg 2](https://www.riigiteataja.ee/akt/106072023131)), kuid ikka netovara piires ([§ 157 lg 3](https://www.riigiteataja.ee/akt/106072023131)).
- **Hääled ja vetoõigus.** Häälte arv võib erineda nimiväärtusest, kui põhikiri nii sätestab ([§ 169](https://www.riigiteataja.ee/akt/106072023131)). Põhikiri võib nõuda loetletud küsimustes suuremat häälteenamust ([§ 174 lg 1, § 175 lg 1](https://www.riigiteataja.ee/akt/106072023131)).
- **Lahjendamisvastane kaitse.** Osal on kindel nimiväärtus ja fondiemissioon peab olema proportsionaalne ([§ 195 lg 3](https://www.riigiteataja.ee/akt/106072023131)). Seega tähendab madalama hinnaga ringi korrigeerimine investorile lisaosade väljalaskmist raha eest. Kirjuta see osanike lepingusse kohustusena hääletada selle väljalaske poolt ja loobuda eesõigusest.
- **Võõrandamise piirangud.** Ostueesõigus ja nõusoleku nõuded ([§ 149 lg 2 ja 3](https://www.riigiteataja.ee/akt/106072023131)). Uute nõusoleku nõuete lisamiseks on vaja kõigi osanike nõusolekut, kui põhikiri ei sätesta teisiti.

Eelisdividendi maksustatakse samamoodi kui iga teist dividendi, määraga 22/78 ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Vt [dividendide juhendit](/et/juhendid/dividendide-maksmine).

## Mida peaks asutaja investeerimisringi dokumentides kontrollima? {#dokumendid}

Kontrolli kolme asja: kas kõik kolm dokumenti ütlevad sama, kas tulevasi osanikke siduv osa on põhikirjas ja kas sinu isiklikud kohustused on mõistlikus suuruses.

**Investeerimisleping.** Kontrolli hinda, osamakseid, tingimusi ja lõpptähtaega. Kontrolli tagastamist: ebaõnnestunud märkimise korral peab juhatus raha viivitamata tagasi maksma ([ÄS § 193¹ lg 2](https://www.riigiteataja.ee/akt/106072023131)) ning raha, mis on makstud suurendamise eest, mida kunagi ei registreerita, tagastatakse alusetu rikastumisena ([VÕS § 1028 lg 1](https://www.riigiteataja.ee/akt/120062026018)). Kirjuta sõnaselge tagastamissäte siiski lepingusse. Vaata hoolega üle asutajate isiklikult antud kinnitused: piirmäärad, tähtajad ja avalikustamiskiri (disclosure letter).

**Osanike leping.** See seob ainult lepingu pooli ([VÕS § 8 lg 2](https://www.riigiteataja.ee/akt/120062026018)). Kontrolli kohti juhatuses või nõukogus ja vetoõigusi, võõrandamise tingimusi (ostueesõigus, kaasamüügiõigus, kaasamüügikohustus), asutajate osade väljateenimist (vesting) ja lahkuja osade hinda, konkurentsikeeldu, lahjendamisvastast kaitset ja optsioonireservi ning võimalikku leppetrahvi ([§ 158](https://www.riigiteataja.ee/akt/120062026018)).

**Uus põhikiri.** See seob ühingut ja iga tulevast osanikku ning on avalik. Kontrolli osaliike ja eriõigusi ([ÄS § 139 lg 1 p 5, § 154¹](https://www.riigiteataja.ee/akt/106072023131)), osakapitali piire ja juhatuse volitust osakapitali suurendada ([§ 194²](https://www.riigiteataja.ee/akt/106072023131)), ülekursi sätet ([§ 155 lg 2](https://www.riigiteataja.ee/akt/106072023131)) ja võõrandamise piiranguid ([§ 149](https://www.riigiteataja.ee/akt/106072023131)). Osa võõrandamise notariaalsest vormist saab loobuda ainult siis, kui osakapital on vähemalt 10 000 eurot ja täielikult tasutud ning kõik osanikud on nõus ([§ 149 lg 6](https://www.riigiteataja.ee/akt/106072023131)).

Kui hoiad oma osi valdusosaühingu kaudu, allkirjastab dokumendid valdusühingu juhatus. Tehing oma juhatuse liikmega, näiteks asutaja garantii, võib vajada valdusühingu osanike otsust ([§ 168 lg 1 p 10](https://www.riigiteataja.ee/akt/106072023131)).

Loe põhikirja eestikeelset teksti. Registreeritakse just see.

## Kuidas kajastada investori raha enne osade registreerimist? {#raha-enne-registreerimist}

Raha ei ole veel osakapital. Osakapital suureneb ja uutest osadest tulenevad õigused tekivad alles registrikande tegemisel ([ÄS § 196 lg 4](https://www.riigiteataja.ee/akt/106072023131)). Seni ei ole investoril hääleõigust ega õigust dividendile.

**Raamatupidamises.** Kui avaldus oli bilansipäevaks registrile esitatud, näita raha omakapitalis „registreerimata osakapitalina“. Kui avaldust ei olnud esitatud, näita see kohustisena ([RTJ 2](https://www.riigiteataja.ee/akt/124072026006); [RPS § 17 lg 1](https://www.riigiteataja.ee/akt/110072025003)). Registrikande tegemisel kanna nimiväärtus osakapitali ja ülejäänu ülekurssi. Väljalaske otsesed kulud vähendavad ülekurssi või, kui ülekurssi ei ole, jaotamata kasumit, mitte aruandeperioodi kasumit. Ebaõnnestunud väljalaske kulud on kulu ([RTJ 3 p 58](https://www.riigiteataja.ee/akt/124072026006)).

**Kui investeerimisring ebaõnnestub.** Kui kõiki osi tähtajaks ei märgita, peab juhatus raha viivitamata tagasi maksma ja juhatuse liikmed vastutavad tagastamise eest solidaarselt ([ÄS § 193¹ lg 1 ja 2](https://www.riigiteataja.ee/akt/106072023131)). Kui avaldust ei esitata kuue kuu jooksul või registripidaja keeldub kande tegemisest, tagastatakse raha alusetu rikastumisena ([VÕS § 1027, § 1028 lg 1](https://www.riigiteataja.ee/akt/120062026018)). Ära kasuta märkimisraha vaba omakapitalina, kuni ringil on täitmata tingimusi.

**Maks.** Sissemaksed omakapitali deklareeritakse TSD lisal 7 koodiga 7030 selle kuu eest, mil raha saadi ([TSD vormide määrus](https://www.riigiteataja.ee/akt/120122025048)). Sissemaksete kogusumma ulatuses saab raha hiljem tagasi maksta ilma ettevõtte tulumaksuta ([TuMS § 50 lg 2](https://www.riigiteataja.ee/akt/129042026004); [EMTA: omakapitali väljamaksed](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)).

## Mis juhtub, kui osaühing viiakse välismaise emaettevõtja alla? {#emaettevotja-alla}

Sellise ümberstruktureerimise (flip) korral annavad osanikud oma osaühingu osad uuele välismaisele emaettevõtjale üle ja saavad vastu selle aktsiad või osad. Osaühing jääb Eesti maksumaksjaks. Kui asutaja on Eesti residendist füüsiline isik, sõltub tema maks ümberstruktureerimise vormist.

**Ühinguõiguslikud sammud.** Iga osaühingu osa võõrandamine vajab notarit, kui põhikiri seda vormi ei välista ([ÄS § 149 lg 4 ja 6](https://www.riigiteataja.ee/akt/106072023131)). Ostueesõigusest ja nõusoleku sätetest tuleb loobuda ([§ 149 lg 2 ja 3](https://www.riigiteataja.ee/akt/106072023131)). Osaühing ajakohastab tegelike kasusaajate andmeid 30 päeva jooksul ([RahaPTS § 77 lg 5](https://www.riigiteataja.ee/akt/111072026093)).

**Asutaja maks.**

- **Mitterahaline sissemakse.** Kui paned osaühingu osad emaettevõtja osakapitali, ei maksustata emaettevõtja osade omandamist ([TuMS § 15 lg 4 p 10](https://www.riigiteataja.ee/akt/129042026004)). Emaettevõtja osade soetusmaksumuseks jääb osaühingu osade soetusmaksumus ([§ 38 lg 5¹](https://www.riigiteataja.ee/akt/129042026004)). Kasu maksustatakse, kui müüd emaettevõtja osad.
- **Müük või osade vahetus.** Müügi- või vahetuslepinguga tehtud ümberstruktureerimist maksustatakse kohe määraga 22 protsenti, emaettevõtja osade turuväärtuse ja osaühingu osade soetusmaksumuse vahelt ([§ 15 lg 1, § 37 lg 1](https://www.riigiteataja.ee/akt/129042026004)), isegi kui raha ei saada.
- **Mitteresidendist asutajaid** maksustatakse vahetuselt Eestis ainult siis, kui vahetuse ajal või sellele eelnenud kahe aasta jooksul oli üle poole osaühingu varast Eesti kinnisvara ja asutajale kuulus vähemalt 10 protsenti ([§ 29 lg 4 p 5](https://www.riigiteataja.ee/akt/129042026004)).

Seega peaksid välismaised dokumendid kajastama sissemakset emaettevõtja kapitali. Enne allkirjastamist kinnita maksustamine Maksu- ja Tolliametiga.

**Ühing pärast seda.** Osaühingu dividendidelt emaettevõtjale makstakse väljamaksmisel ettevõtte tulumaksu määraga 22/78 ([§ 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)), ilma lisanduva kinnipeetava maksuta. EL-i emaettevõtjat kaitseb ka [emaettevõtja ja tütarettevõtja direktiivi artikkel 5](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011L0096-20150217). Tehingud emaettevõtjaga, näiteks intellektuaalomandi üleandmine või laen, peavad toimuma turuväärtuses, muidu maksustatakse vahe ([§ 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)). Osaühingu laenu emaettevõtjale võidakse maksustada varjatud kasumieraldisena ([§ 50²](https://www.riigiteataja.ee/akt/129042026004)). Tüüpiline viga on intellektuaalomandi viimine emaettevõtjale alla selle väärtuse.

Osaühingu enda piiriülene ühinemine või ümberkujundamine on võimalik ainult teise EMP riigi äriühinguga ([ÄS § 433¹ lg 1, § 491¹ lg 1](https://www.riigiteataja.ee/akt/106072023131)), seega mitte USA korporatsiooniga.

## Millal on avalikkuselt raha kaasamine reguleeritud? {#avalik-pakkumine}

Eraviisiline investeerimisring mõne kindla investoriga ei ole avalik pakkumine. Väärtpaberite avalikuks pakkumiseks on vaja prospekti, kui ei kehti erand ([prospektimäärus, artikli 3 lg 1](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32017R1129)).

- **Prospektinõude erand.** Alates 05.06.2026 kehtib erand pakkumistele alla 12 miljoni euro emitendi kohta 12 kuu jooksul, kui pakkumist ei laiendata prospekti passi abil teistesse riikidesse. Liikmesriik võib selle asemel kohaldada 5 miljoni euro piiri ([noteerimisakt, millega muudetakse artikli 3 lõikeid 2 ja 2a](https://eur-lex.europa.eu/eli/reg/2024/2809/oj/est)). Eesti kohaldab 12 miljoni euro piiri. Finantsinspektsiooni sõnul ei ole kuni 1 miljoni euro suuruse pakkumise korral 12 kuu jooksul üldjuhul vaja ei prospekti ega teabedokumenti ning 1 kuni 12 miljoni euro korral tuleb teabedokumendi vajadust kaaluda ([Finantsinspektsioon: prospektid ja teabedokumendid](https://www.fi.ee/en/investment/applying-operating-licence/public-offers-securities-and-procedure-prospectuses/obligations-prospectuses-and-information-documentation)).
- **Eesti teabedokument.** Erandi alla kuuluva avaliku pakkumise jaoks võib Eesti nõuda teabedokumenti väärtpaberituru seaduse § 15 lg 6 alusel. Kontrolli [kehtivat määrust](https://www.riigiteataja.ee/akt/126052026029) ja kinnita oma juhtum enne alustamist finantsjärelevalve asutuse Finantsinspektsiooniga.
- **Osaühingu osad.** Osaühingu osa kohta ei tohi väärtpaberit välja anda ([ÄS § 148 lg 6](https://www.riigiteataja.ee/akt/106072023131)) ja võõrandamine vajab tavaliselt notarit ([§ 149 lg 4](https://www.riigiteataja.ee/akt/106072023131)).
- **Ühisrahastus.** Ühisrahastusplatvorm vajab tegevusluba [ühisrahastusteenuse osutajate määruse](https://eur-lex.europa.eu/eli/reg/2020/1503/oj) järgi. Määrus hõlmab pakkumisi kuni 5 miljonit eurot projektiomaniku kohta 12 kuu jooksul (artikli 1 lõike 2 punkt c). Määruse alla kuuluvad ka osaühingu osad, mille võõrandamine ei ole tegelikult takistatud (artikli 2 lõike 1 punkt n). Projektiomanik koostab investeerimisteabe põhidokumendi (artikkel 23).

Finantsinspektsioon käsitleb paljudelt inimestelt ühetaoliste tingimustega (sama intress, tähtaeg ja tagasimakse ajakava) kaasatud laene võimaliku võlakirjaga sarnase väärtpaberina ([Finantsinspektsioon: kas instrument on väärtpaber](https://www.fi.ee/en/investment/applying-operating-licence/public-offers-securities-and-procedure-prospectuses/given-instrument-security)). Kasuta paljudelt inimestelt laenu kaasamiseks tegevusloaga platvormi.

## Kes saab Eesti idufirma viisa? {#idufirma-viisa}

Asutaja, kes ei ole EL-i, EMP ega Šveitsi kodanik ja kes tuleb Eestisse idufirmat looma või arendama. Välismaalaste seaduse mõttes on idufirma Eestis registreeritud äriühingu noor ettevõtlusüksus, millel on innovaatiline, korratav ja suure ülemaailmse kasvupotentsiaaliga ärimudel ([VMS § 62⁴ lg 2](https://www.riigiteataja.ee/akt/103062026070)). Hindamise korra kehtestab ministri määrus ([§ 101 lg 3 p 5, § 224 lg 1³](https://www.riigiteataja.ee/akt/103062026070)). Praktikas hindab idufirmat kõigepealt idufirmade ekspertkomisjon. See teeb otsuse 10 tööpäeva jooksul, eeldab, et ühing ei ole vanem kui 10 aastat, ja annab koodi, mida kasutatakse viisa- või elamisloataotluses ([Startup Estonia: idufirma viisa](https://startupestonia.ee/startup-visa/)).

**Viisa.** Idufirmas tegutsemiseks on võimalik saada lühiajaline või pikaajaline viisa, kui viibimine on seotud idufirma loomise või arendamisega Eestis ([§ 62⁴ lg 1](https://www.riigiteataja.ee/akt/103062026070)). Seega saab viisa ka enne ühingu asutamist. Pikaajaline viisa (D-viisa) kehtib kuni 12 kuud ja lubab viibida kuni 365 päeva ([§ 60 lg 2 ja 3](https://www.riigiteataja.ee/akt/103062026070)). Idufirmas tegutsemiseks saab viibimist pikendada, kui pikaajaliste viisade alusel viibimine ei ületa kokku 548 päeva 730 päeva jooksul ([§ 60 lg 6, § 67 lg 4²](https://www.riigiteataja.ee/akt/103062026070)). Viisa saavad ka abikaasa ja lapsed ([§ 62⁴ lg 3 ja 4](https://www.riigiteataja.ee/akt/103062026070)). Pikaajalise viisa riigilõiv on 120 eurot ([RLS § 276 lg 3](https://www.riigiteataja.ee/akt/111072026166)).

**Elamisluba.** Tähtajalise elamisloa saamiseks ettevõtluseks on vaja osalust Eestis registreeritud äriühingus ja piisavaid rahalisi vahendeid ([VMS § 192 lg 1](https://www.riigiteataja.ee/akt/103062026070)). Idufirma puhul ei kohaldata 65 000 euro suuruse investeeringu ja äriplaani nõuet ([§ 192 lg 2¹ p 2, § 192 lg 6¹](https://www.riigiteataja.ee/akt/103062026070)). Elamisluba antakse kuni viieks aastaks ([§ 119 lg 1](https://www.riigiteataja.ee/akt/103062026070)). Riigilõiv on 350 eurot või välisesinduses 380 eurot ([RLS § 273 lg 3](https://www.riigiteataja.ee/akt/111072026166)). Idufirma võib võtta tööle kolmanda riigi töötajaid ilma tavapärase loa ja palga alammäära nõudeta ([VMS § 181 lg 1 p 12](https://www.riigiteataja.ee/akt/103062026070)).

**Pikendamine.** Pikendamisel hinnatakse ühingut uuesti idufirmana ([§ 224 lg 1³](https://www.riigiteataja.ee/akt/103062026070)). Kui see enam tingimustele ei vasta, kohaldatakse investeeringu tingimust või selle asemel vähemalt 200 000 euro suurust aastakäivet või sotsiaalmaksu tingimust ([§ 192 lg 2¹ p 2, § 194 lg 1 ja 2](https://www.riigiteataja.ee/akt/103062026070)). Elamisloa võib kehtetuks tunnistada, kui seda ei kasutata eesmärgipäraselt ([§ 135](https://www.riigiteataja.ee/akt/103062026070)). Hoia alles tõendid tegeliku tegevuse kohta Eestis.

**EL-i, EMP ja Šveitsi kodanikud** ei vaja viisat ega elamisluba ([VMS § 1 lg 2, § 2 lg 1](https://www.riigiteataja.ee/akt/103062026070)). Kui nad kolivad Eestisse, registreerivad nad oma elukoha kolme kuu jooksul pärast saabumist ([ELKS § 7](https://www.riigiteataja.ee/akt/130062026048)).

E-residentsus on ainult digitaalne isikusamasus. See ei anna õigust Eestis viibida. Vt [e-residentsuse juhendit](/et/juhendid/e-residentsus-ja-kontaktisik) ja juhendit [asutaja residentsuse](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht) kohta.

## Kas valdusettevõte peaks uut ettevõtet rahastama laenu või omakapitaliga? {#laen-voi-omakapital}

Omakapital on tavaliselt puhtam lahendus. Nii jääb tulevane müük valdusühingu maksu edasilükkamise alla ja uue ettevõtte bilanssi ei koorma võlg.

**Omakapitaliga rahastatud tütarettevõtja.** Valdusühing teeb sissemakse kapitali ja see deklareeritakse TSD lisal 7 koodiga 7030. Sissemakseid saab hiljem nende kogusumma ulatuses tagasi maksta ilma ettevõtte tulumaksuta ([TuMS § 50 lg 2](https://www.riigiteataja.ee/akt/129042026004)). Äriõiguses saab ülekursiga katta ainult kahjumit või teha fondiemissiooni ([ÄS § 155 lg 2](https://www.riigiteataja.ee/akt/106072023131)) ja osakapitali saab tagasi ainult osakapitali vähendamisega, millest teatatakse võlausaldajatele ([§ 197 kuni § 200](https://www.riigiteataja.ee/akt/106072023131)). Sissemaksed muudesse reservidesse on paindlikumad: kirjuta põhikirja, et neid võib osanike otsusega tagasi maksta, netovara piires ([§ 157 lg 3](https://www.riigiteataja.ee/akt/106072023131)). Kui uus ettevõte müüakse, saab valdusühing müügihinna ilma kohese maksuta ja maksab 22/78 alles siis, kui ta raha välja maksab ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Vt juhendit [tulumaks väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt).

**Sulle isiklikult kuuluv ühing, millele valdusühing annab laenu.** Valdusühing ja uus ettevõte on seotud isikud, seega peab intress olema turutasemel, muidu maksustatakse vahe ([TuMS § 8 lg 1 p 5, § 50 lg 4](https://www.riigiteataja.ee/akt/129042026004)). Andestatud laen on valdusühingu kingitus, mida maksustatakse määraga 22/78 ([§ 49 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Laen ja selle intress koormavad uue ettevõtte bilanssi, seega langeb esialgu kahjumliku ühingu netovara kiiresti alla poole osakapitalist ([ÄS § 176](https://www.riigiteataja.ee/akt/106072023131)). Kui hiljem oma osad müüd, maksustatakse kasu määraga 22 protsenti ([TuMS § 15 lg 1](https://www.riigiteataja.ee/akt/129042026004)).

Laenu saab hiljem tasaarvestuse teel muuta omakapitaliks ([ÄS § 194¹](https://www.riigiteataja.ee/akt/106072023131)), mis parandab ka negatiivse omakapitali.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/juhatuse-liikme-tasu

# Osaühingu asutaja tasu: juhatuse liikme tasu, palk ja sotsiaalmaks

> Kuidas saab tasu Eesti osaühingu omanikust juht: juhatuse liikme tasu, palk, sotsiaalmaksu miinimumkohustus, ravikindlustus, maksuvaba tulu ja TSD.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti osaühingu (OÜ) omanikust juht kuulub tavaliselt selle juhatusse. Tasu võib saada juhatuse liikme tasuna, töölepingu alusel palgana, dividendidena või üldse mitte. Igal valikul on oma maksud ja juhatuse liikme tasust sõltub, kas sul on Eesti ravikindlustus. See juhend selgitab 2026. aasta reegleid.

**Lühidalt**

- Ükski seadus ei kohusta osaühingut juhatuse liikmele tasu maksma, kuid tasuta ametikoht tuleks kirjalikult kokku leppida.
- Juhatuse liikme tasult makstakse 33% sotsiaalmaksu, 22% tulumaksu ja kogumispensioni makset, kuid töötuskindlustusmakset ega miinimumi ei ole.
- 2026. aastal on sotsiaalmaksu kuumäär 886 eurot. Sellest väiksem juhatuse liikme tasu on seaduslik, kuid ei anna ravikindlustust.
- Maksuvaba tulu on 2026. aastal 700 eurot kuus ja seda saab arvestada ka juhatuse liikme tasult.
- Ettevõte deklareerib tasu väljamakse kuu TSD-l järgmise kuu 10. kuupäevaks.
- Juhatuse liikme tööd ei saa asendada arvega oma FIE-lt või ettevõttelt.

## Kas osaühing peab juhatuse liikmele tasu maksma? {#kas-osauhing-peab-tasu-maksma}

Ei. Osanikud või nõukogu olemasolul nõukogu otsustavad, kas juhatuse liige saab tasu ja kui palju ([ÄS § 180¹ lg 1](https://www.riigiteataja.ee/akt/106072023131#para180b1)). Tasu peab olema mõistlikus vastavuses juhatuse liikme ülesannete ja osaühingu majandusliku olukorraga (§ 180¹ lg 2). Ainuosanik, kes on ka ainus juhatuse liige, allkirjastab otsuse üksi.

Juhatuse liikme leping ei ole tööleping ([TLS § 1 lg 5](https://www.riigiteataja.ee/akt/103072026034#para1)). See on käsundusleping. Käsundi eest kuulub tasu maksmisele, kui selle täitmist võib mõistlikult eeldada üksnes tasu eest, ja kui summat ei määratud, tuleb maksta mõistlikku tasu ([VÕS § 627](https://www.riigiteataja.ee/akt/120062026018#para627)). Kui ametikoht on tasuta, kirjuta otsusesse või lepingusse „juhatuse liikmele tasu ei maksta“.

Tasuta ametikoht tähendab, et makse ei teki ja midagi ei deklareerita. See tähendab ka, et ettevõtte kaudu Eesti ravikindlustust ei teki ([RaKS § 5 lg 2 p 4](https://www.riigiteataja.ee/akt/114042026002#para5)).

Kaks tavalist viga:

- **Operatiivtöö ilma tasuta.** Tööd, mida võib oodata üksnes tasu eest, eeldatakse olevat töösuhe ([TLS § 1 lg 2](https://www.riigiteataja.ee/akt/103072026034#para1)). Ka ettevõtte huvides tehtud tasuta töö tuleb registreerida töötamise registris ([MKS § 25¹ lg 5](https://www.riigiteataja.ee/akt/109072026040#para25b1)).
- **Ebaregulaarsed maksed ilma otsuseta.** Iga summa, mis makstakse juhatuse liikmele selle ametikoha eest, maksustatakse juhatuse liikme tasuna ([TuMS § 13 lg 2](https://www.riigiteataja.ee/akt/129042026004#para13)). Kui tegeliku töö eest makstav tasu asendatakse lahendusega, mille ainus eesmärk on maksudest kõrvale hoida, võidakse seda maksustada tegeliku majandusliku sisu järgi ([MKS § 84](https://www.riigiteataja.ee/akt/109072026040#para84)).

## Kuidas maksustatakse juhatuse liikme tasu võrreldes palgaga? {#kuidas-maksustatakse-juhatuse-liikme-tasu}

Juhatuse liikme tasult makstakse sotsiaalmaksu, tulumaksu ja kogumispensioni makset. Palgalt makstakse samu makse ja lisaks töötuskindlustusmakset. Palgale kehtivad ka sotsiaalmaksu miinimum ja töötasu alammäär.

Residendist isikule makstud juhatuse liikme tasult:

- **Sotsiaalmaks** 33% brutotasust, mille ettevõte maksab tasule lisaks ([SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019#para2) ja [§ 7 lg 1](https://www.riigiteataja.ee/akt/121052026019#para7)).
- **Kogumispensioni makse** 2, 4 või 6%, mis peetakse kinni isiku valitud määra järgi, kui isik on kogumispensioniga liitunud ([KoPS § 6](https://www.riigiteataja.ee/akt/103122024016#para6), [§ 7 lg 1](https://www.riigiteataja.ee/akt/103122024016#para7) ja [§ 9](https://www.riigiteataja.ee/akt/103122024016#para9)).
- **Tulumaks** 22%, mis peetakse kinni pärast kogumispensioni makse ja kirjaliku avalduse korral maksuvaba tulu mahaarvamist ([TuMS § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004#para4), [§ 13 lg 2](https://www.riigiteataja.ee/akt/129042026004#para13) ja [§ 42](https://www.riigiteataja.ee/akt/129042026004#para42)).
- **Töötuskindlustusmakset ei ole.** Juhatuse liige, kelle suhtes töölepingu seadust ei kohaldata, ei ole töötuskindlustusega kindlustatud ([TKindlS § 3 lg 2 p 3](https://www.riigiteataja.ee/akt/121052026021#para3)).

Palgale lisandub 2026. aastal töötuskindlustusmakse 1,6% (peetakse kinni töötajalt) ja 0,8% (maksab tööandja) ([Maksu- ja Tolliamet: maksumuudatused 2026](https://www.emta.ee/uudised/maksumuudatused-2026); makse tasutakse töötasult, [TKindlS § 40](https://www.riigiteataja.ee/akt/121052026021#para40)). Valitsus jättis need määrad samaks ka aastateks 2027 kuni 2030 ([18.09.2026 määrus](https://www.riigiteataja.ee/akt/123092026008)). Palgalt makstakse sotsiaalmaksu vähemalt kuumäära pealt ([SMS § 2 lg 2](https://www.riigiteataja.ee/akt/121052026019#para2)) ja täistööaja eest makstav palk ei tohi olla väiksem Vabariigi Valitsuse kehtestatud töötasu alammäärast ([TLS § 29 lg 5 ja 6](https://www.riigiteataja.ee/akt/103072026034#para29), [Vabariigi Valitsuse määrus](https://www.riigiteataja.ee/akt/124032026005)).

Näide 2026. aasta 1000-eurose brutosumma kohta, kui kogumispensioni määr on 2% ja maksuvaba tulu 700 eurot arvestatakse täielikult:

|                                 | Juhatuse liikme tasu | Palk    |
| ------------------------------- | -------------------- | ------- |
| Töötuskindlustusmakse, töötaja  | 0                    | 16,00   |
| Kogumispensioni makse           | 20,00                | 20,00   |
| Tulumaks 22%                    | 61,60                | 58,08   |
| Isikule netona                  | 918,40               | 905,92  |
| Sotsiaalmaks 33%                | 330,00               | 330,00  |
| Töötuskindlustusmakse, tööandja | 0                    | 8,00    |
| Osaühingu kulu kokku            | 1330,00              | 1338,00 |

Oma numbreid saad proovida [palgakalkulaatoris](/et/kalkulaatorid/palgakalkulaator-bruto-neto).

**Kõigepealt registreerimine.** Tasu saav juhatuse liige peab olema Maksu- ja Tolliameti töötamise registris hiljemalt tasulise ametikoha alguse hetkeks ([MKS § 25¹ lg 4 p 3](https://www.riigiteataja.ee/akt/109072026040#para25b1) ja [§ 25²](https://www.riigiteataja.ee/akt/109072026040#para25b2)). Tasuta juhatuse liige on kantud ainult äriregistrisse ([Maksu- ja Tolliameti juhend](https://emta.ee/ariklient/registreerimine-ettevotlus/tootamise-register/tootamise-registreerimine)).

## Mis on sotsiaalmaksu miinimumkohustus ja kas see kehtib juhatuse liikme tasule? {#sotsiaalmaksu-miinimumkohustus}

Sotsiaalmaksu kuumäär on 2026. aastal 886 eurot, seega on sotsiaalmaksu miinimumkohustus 292,38 eurot kuus ([2026. aasta riigieelarve seadus § 2](https://www.riigiteataja.ee/akt/118122025022?leiaKehtiv)). Kuumäär kehtestatakse igal aastal riigieelarvega ja see ei või olla väiksem kui eelmise aasta 1. juulil kehtinud töötasu alammäär ([SMS § 2¹](https://www.riigiteataja.ee/akt/121052026019#para2b1)).

Kuumäär toimib kahel eri viisil:

1. **Töötaja puhul on see kohustus.** Tööandja maksab sotsiaalmaksu tegelikult makstud palgalt, kuid vähemalt kuumäära pealt ([SMS § 2 lg 2](https://www.riigiteataja.ee/akt/121052026019#para2)). Seadus vähendab seda ainult kindlatel juhtudel, näiteks kui töö algab või lõpeb kuu keskel (§ 2 lg 3), ja vabastab mõned isikud, näiteks pensionäri (§ 2 lg 4).
2. **Juhatuse liikme puhul on see lävi.** Ettevõte maksab sotsiaalmaksu ainult tegelikult makstud tasult, juurde maksmata. Kuid juhatuse liige on kindlustatud ainult siis, kui tema eest makstakse kuus kõigi ettevõtete peale kokku vähemalt kuumäära pealt arvutatud sotsiaalmaksu ([RaKS § 5 lg 2 p 4](https://www.riigiteataja.ee/akt/114042026002#para5)). Praktikas peab brutotasu olema 2026. aastal vähemalt 886 eurot kuus.

Töötasu alammäär ja kuumäär ei ole 2026. aastal sama summa. Töötasu alammäär tõusis 01.04.2026 946 eurole ([Vabariigi Valitsuse määrus](https://www.riigiteataja.ee/akt/124032026005)), kuumäär jääb aga kogu aastaks 886 eurole. Ümardatud juhatuse liikme tasu tasub tõsta jaanuaris, kui jõustub uus kuumäär.

## Kas juhatuse liikme tasu annab Eesti ravikindlustuse? {#kas-tasu-annab-ravikindlustuse}

Jah, kui elad Eestis ja sinu eest deklareeritakse kuus vähemalt sotsiaalmaksu miinimumkohustus. Kehtivad kolm tingimust:

1. **Elukoht.** Kindlustatud saab olla ainult isik, kes elab Eestis alaliselt või elamisloa või elamisõiguse alusel või kes viibib ja töötab Eestis seaduslikult ([RaKS § 5 lg 1](https://www.riigiteataja.ee/akt/114042026002#para5)). E-resident, kes elab väljaspool Euroopa Liitu, ei ole Eestis kindlustatud ka siis, kui ettevõte maksab tasult sotsiaalmaksu.
2. **Miinimum.** Sinu eest peab kuus olema makstud vähemalt kuumäära pealt arvutatud sotsiaalmaks (§ 5 lg 2 p 4).
3. **Deklaratsioon.** Kindlustus algab pärast seda, kui Tervisekassa saab Maksu- ja Tolliametilt deklareeritud sotsiaalmaksu andmed ([RaKS § 8](https://www.riigiteataja.ee/akt/114042026002#para8)). 25. veebruaril makstud tasu deklareeritakse veebruari TSD-l, mille tähtpäev on 10. märts. Varasem esitamine toob kindlustuse kiiremini.

Kui mõnel kuul jääb summa väiksemaks, peatub kindlustus üks kuu pärast selle kuu TSD esitamise tähtpäeva ja taastub päev pärast seda, kui Tervisekassa saab andmed, et miinimum on jälle täidetud ([§ 8 lg 3 ja 4](https://www.riigiteataja.ee/akt/114042026002#para8)). 14-päevane ooteaeg kehtib töötajatele, mitte juhatuse liikmetele ([§ 6](https://www.riigiteataja.ee/akt/114042026002#para6)).

Juhatuse liige, kes elab teises ELi või EMP riigis või Šveitsis ja kelle suhtes kohaldatakse Eesti sotsiaalkindlustust, võib saada tervishoiuteenuseid oma elukohariigis Eesti Tervisekassa kulul ([määrus (EÜ) nr 883/2004, artikkel 17](https://eur-lex.europa.eu/eli/reg/2004/883/oj/est)). Enne selle peale lootmist küsi Tervisekassalt.

## Kuidas arvestatakse juhatuse liikme tasult maksuvaba tulu? {#kuidas-arvestatakse-maksuvaba-tulu}

Maksuvaba tulu on 2026. aastal 8400 eurot aastas ehk 700 eurot kuus, sõltumata sinu tulust ([TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004#para23)). Ettevõte arvab selle juhatuse liikme tasust maha täpselt samamoodi nagu palgast.

- Ettevõte arvab maha kuni 700 eurot kuus ja ainult sinu kirjaliku avalduse alusel ([TuMS § 42 lg 1](https://www.riigiteataja.ee/akt/129042026004#para42)).
- Mitme väljamaksja korral esitad avalduse ainult ühele (§ 42 lg 2). Isik, kellele maksavad tasu kaks kontserni ettevõtet, valib neist ühe.
- Järjekord on: brutosumma, millest lahutatakse töötaja töötuskindlustusmakse (ainult palgalt), kogumispensioni makse ja maksuvaba tulu, seejärel 22% (§ 42 lg 5 ja 6).

Aastadeklaratsioon tuleb esitada 30. aprilliks ([TuMS § 44](https://www.riigiteataja.ee/akt/129042026004#para44)). Aasta jooksul kasutamata maksuvaba tulu tuleb tagasi maksu tagastusena ja liigselt kasutatud maksuvaba tulu eest tuleb maksu juurde maksta. Alates 2026. aastast ei vähene maksuvaba tulu enam sissetuleku kasvades, seega ei mõjuta Eesti ettevõtte dividendid seda enam ([Maksu- ja Tolliamet](https://www.emta.ee/uudised/maksumuudatused-2026)).

## Kuidas ja millal juhatuse liikme tasu deklareeritakse? {#kuidas-ja-millal-tasu-deklareeritakse}

Ettevõte deklareerib tasu selle kuu TSD-l, mil ta tasu välja maksab, ja tasub maksud järgmise kuu 10. kuupäevaks ([TuMS § 40](https://www.riigiteataja.ee/akt/129042026004#para40); [SMS § 9 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019#para9)).

Arvesse läheb väljamakse kuu, mitte töö tegemise kuu. Märtsi eest 3. aprillil makstud tasu kuulub aprilli ja selle TSD tähtpäev on 10. mai. Sellest sõltub ka, millises kuus ravikindlustuse miinimum täidetakse. Ainult arvestatud, kuid välja maksmata tasu ei maksustata ja see ei anna kindlustust.

Hilinenud maksult arvestatakse intressi 0,06% päevas alates tähtpäevale järgnevast päevast kuni tasumise päevani ([MKS § 115 lg 1](https://www.riigiteataja.ee/akt/109072026040#para115) ja [§ 117 lg 1](https://www.riigiteataja.ee/akt/109072026040#para117)). Residendilt aasta jooksul kinnipeetud tulumaksu summat ei saa pärast järgmise aasta 15. veebruari vähendada ([TuMS § 40 lg 5](https://www.riigiteataja.ee/akt/129042026004#para40)).

## Kas saab olla korraga juhatuse liige ja töötaja? {#juhatuse-liige-ja-tootaja-korraga}

Jah, kui tööleping hõlmab muud tööd kui ettevõtte juhtimine ja esindamine, näiteks arendaja või müügitöötaja tööd. Juhatuse liikme ülesandeid ei saa täita töölepingu alusel ([TLS § 1 lg 5](https://www.riigiteataja.ee/akt/103072026034#para1)), kuid ettevõtte juhtimise all tehtavat muud tööd eeldatakse olevat töösuhe, kui seda võib oodata üksnes tasu eest (§ 1 lg 2). Siis on vaja kahte lepingut, milles ülesanded ja tasu on selgelt jaotatud.

- **Palgalt** makstakse sotsiaalmaksu vähemalt kuumäära pealt, töötuskindlustusmakset, kogumispensioni makset ja tulumaksu ([SMS § 2 lg 2](https://www.riigiteataja.ee/akt/121052026019#para2)). Täistööaja eest makstav palk ei tohi olla väiksem Vabariigi Valitsuse kehtestatud töötasu alammäärast ([TLS § 29 lg 5 ja 6](https://www.riigiteataja.ee/akt/103072026034#para29), [Vabariigi Valitsuse määrus](https://www.riigiteataja.ee/akt/124032026005)).
- **Juhatuse liikme tasu** maksustatakse nagu eespool.
- **Maksuvaba tulu** arvestatakse üks kord: mõlema väljamakse peale kokku kuni 700 eurot kuus ([TuMS § 42 lg 1 ja 2](https://www.riigiteataja.ee/akt/129042026004#para42)).
- **Töötamise registris** on kaks kannet, kummagi rolli kohta üks ([MKS § 25¹ lg 4](https://www.riigiteataja.ee/akt/109072026040#para25b1)).
- **Ravikindlustus** tekib üle ühe kuu kestva töölepingu alusel pärast 14-päevast ooteaega ([RaKS § 5 lg 2 p 1](https://www.riigiteataja.ee/akt/114042026002#para5) ja [§ 6](https://www.riigiteataja.ee/akt/114042026002#para6)).

Seega maksab asutaja, kes soovib ainult ravikindlustust, tavaliselt juhatuse liikme tasu vähemalt kuumäära ulatuses, mitte palka, mis peab täistööaja korral ulatuma kõrgema töötasu alammäärani.

## Kas võib selle asemel esitada oma osaühingule arve? {#kas-voib-esitada-arve}

Juhatuse liikme töö eest mitte. Ettevõtte juhtimise ja esindamise eest makstav tasu on seaduse järgi juhatuse liikme tasu ([TuMS § 13 lg 2](https://www.riigiteataja.ee/akt/129042026004#para13); [SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019#para2)). Juhatuse liige peab olema füüsiline isik ([ÄS § 180 lg 2](https://www.riigiteataja.ee/akt/106072023131#para180)).

Arve oma FIE-lt või oma ettevõttelt „juhtimisteenuste“ eest, mis on tegelikult juhatuse liikme töö, on suure riskiga:

- FIE ettevõtlustulu peab tulema iseseisvast majandustegevusest ([TuMS § 14 lg 2](https://www.riigiteataja.ee/akt/129042026004#para14)), juhatuse liikme töö eest makstav tasu on aga seaduse järgi juhatuse liikme tasu ([TuMS § 13 lg 2](https://www.riigiteataja.ee/akt/129042026004#para13)).
- Maksudest kõrvalehoidumise eesmärgil tehtud lahendust maksustatakse selle tegeliku majandusliku sisu järgi, juhatuse liikme tasuna ([MKS § 84](https://www.riigiteataja.ee/akt/109072026040#para84)).
- Näilik leping, mis varjab juhatuse liikme tasu, jäetakse arvesse võtmata ja varjatud tasu maksustatakse ([MKS § 83 lg 4](https://www.riigiteataja.ee/akt/109072026040#para83)).

Tõelise eraldi teenuse, mida müüakse kirjaliku lepingu alusel turuhinnaga, võib arveldada. Hoia juhatuse liikme ametikoht selle kõrval tasuliseks või selgelt tasuta. [Ettevõtluskonto](/et/juhendid/osauhingu-asutamine/ettevotluskonto-voi-osauhing) on ainult kaupade ja teenuste müügi jaoks ning juhatuse liikme tasu sinna ei kuulu.

## Kas juhatuse liikme tasu maksustatakse Eestis, kui elad välismaal? {#kui-elad-valismaal}

Jah. Eesti ettevõtte juhatuse liikme ülesannete eest makstav tasu maksustatakse Eestis ka siis, kui teed tööd välismaal ([TuMS § 29 lg 2](https://www.riigiteataja.ee/akt/129042026004#para29)). E-residentsus ei tee sinust maksuresidenti. Residentsus sõltub sellest, kas sinu elukoht on Eestis või kas viibid Eestis 12 kuu jooksul 183 päeva ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004#para6)).

- Ettevõte peab kinni 22% tulumaksu. EMP riigi resident võib taotleda igakuist maksuvaba tulu, kolmanda riigi resident ei saa ([TuMS § 42 lg 1](https://www.riigiteataja.ee/akt/129042026004#para42)).
- Ettevõte maksab 33% sotsiaalmaksu, välja arvatud juhul, kui A1 tõend näitab, et kohaldatakse teise riigi sotsiaalkindlustust ([SMS § 2 lg 1 p 4](https://www.riigiteataja.ee/akt/121052026019#para2); [määrus (EÜ) nr 883/2004, artiklid 11 kuni 13](https://eur-lex.europa.eu/eli/reg/2004/883/oj/est)).
- Kogumispensioni makset kinni ei peeta, sest makseid teevad ainult residendid ([KoPS § 6](https://www.riigiteataja.ee/akt/103122024016#para6)).
- Eesti ravikindlustust sa ei saa, kui elad väljaspool Eestit ([RaKS § 5 lg 1](https://www.riigiteataja.ee/akt/114042026002#para5)).
- Ettevõte registreerib sind enne tasulise ametikoha algust töötamise registris sinu välisriigi isikukoodiga ([MKS § 25¹ lg 4](https://www.riigiteataja.ee/akt/109072026040#para25b1)).

Ka sinu elukohariik võib tasu maksustada. Kuidas topeltmaksustamist vältida, otsustab Eesti ja sinu elukohariigi vaheline maksuleping ([Maksu- ja Tolliamet: maksulepingud](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements), inglise keeles). Millise riigi sotsiaalkindlustus sinu suhtes kehtib, sõltub asjaoludest, seega küsi kõigepealt oma elukohariigi asutuselt A1 otsust. Residentsuse ja püsiva tegevuskoha küsimusi käsitleb juhend [maksuresidentsus ja püsiv tegevuskoht](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/kaibemaksukohustuslaseks-registreerimine

# Käibemaksukohustuslaseks registreerimine Eestis

> Millal peab või võib Eesti ettevõte registreeruda käibemaksukohustuslaseks: 40 000 euro piirmäär, piiratud maksukohustuslane, registrist kustutamine ja grupina registreerimine.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti ettevõte peab registreeruma [käibemaksukohustuslaseks](/et/sonastik/kaibemaks-eestis), kui tema Eesti käive ületab kalendriaasta jooksul 40 000 eurot. Ta võib registreeruda varem vabatahtlikult, kui suudab näidata tegelikku ettevõtlust Eestis. See juhend selgitab piirmäära, tähtaega, kahte registreerimise liiki (täielik ja piiratud), registrist kustutamist ja grupina registreerimist. Registrit peab Maksu- ja Tolliamet (EMTA).

## Lühidalt {#luhidalt}

- Registreerimiskohustus tekib, kui 1. jaanuarist arvestatud käive ületab 40 000 eurot. [Loe edasi](#millal-registreerida)
- Taotlus tuleb esitada 3 tööpäeva jooksul ja maksukohustus algab päevast, mil piirmäär ületati. [Loe edasi](#kohustuse-algus-ja-taotlus)
- Registreeru vabatahtlikult enne suurt käibemaksuga ostu, muidu kaotad suurema osa mahaarvamisest. [Loe edasi](#vabatahtlik-registreerimine)
- EMTA küsib tõendeid Eestis tegutsemise kohta, ka e-residentide ettevõtetelt. [Loe edasi](#tegevuse-toendamine)
- Piiratud maksukohustuslane tasub käibemaksu ainult välismaalt tehtud ostudelt. Ta ei lisa kunagi käibemaksu oma müügile ega arva seda maha. [Loe edasi](#piiratud-maksukohustuslane)
- Kontrolli registreerimisotsust, mitte ainult käibemaksukohustuslase numbrit. [Loe edasi](#taielik-voi-piiratud)

## Millal peab ettevõte registreeruma käibemaksukohustuslaseks? {#millal-registreerida}

Ettevõte peab registreeruma, kui tema käive, mille käibe tekkimise koht on Eestis, ületab jooksva kalendriaasta 1. jaanuarist arvates 40 000 eurot ([KMS § 19](https://www.riigiteataja.ee/akt/130122025021)). Arvestus algab igal 1. jaanuaril uuesti nullist. See ei ole libisev 12 kuu periood.

Alates 01.01.2025 arvestatakse kolme liiki käivet ([KMS § 19¹ lg 3](https://www.riigiteataja.ee/akt/130122025021)):

| Arvestatakse                                                                                                    | Ei arvestata                                                                            |
| --------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------- |
| Kauba ja teenuse maksustatav käive kõigi maksumäärade järgi, ka 0 protsenti                                     | Põhivara müük                                                                           |
| Maksuvaba käive kinnisasjadega: üürile andmine, kinnisasjade ja väärtpaberite müük, kui see ei ole kõrvaltehing | Käive, mille käibe tekkimise koht ei ole Eestis, näiteks teenused välismaa ettevõtetele |
| Maksuvabad kindlustus- ja finantsteenused, kui need ei ole kõrvaltehing                                         | Muu maksuvaba käive, näiteks tervishoid ja haridus                                      |
|                                                                                                                 | Laekumised, mis ei ole käive: dividendid, hoiuse intress, võlakirja intress             |

Tehing on kõrvaltehing, kui see ei ole seotud ettevõtte igapäevase tegevusega. EMTA näide: mänguasjatootja, kelle müük on 38 000 eurot, laenab ühe korra vaba raha välja ja teenib 3 000 eurot intressi. Laen on kõrvaltehing, seega ei pea ettevõte registreeruma ([EMTA käsiraamat](https://www.emta.ee/node/333/handbook/4/pdf)). Kirjuta dokumentidesse märge, mis selgitab, miks jätsid finants- või kinnisvaratehingu arvestusest välja.

Veel kaks reeglit:

- **Ainult maksuvaba ja 0-protsendiline käive.** Kui kogu aasta käive on maksuvaba ja 0-protsendiline käive (välja arvatud kauba ühendusesisene käive), ei ole registreerimiskohustust, olenemata käibe suurusest ([KMS § 19 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Ettevõte, mille ainus tulu on 42 000 eurot eluruumi üürist, ei pea registreeruma.
- **Pärast registrist kustutamist omal soovil** algab uus arvestus kustutamisele järgnevast päevast ([KMS § 19 lg 2](https://www.riigiteataja.ee/akt/130122025021)).

Maksumäärad on lehel [käibemaksumäärad Eestis](/et/juhendid/kaibemaksumaarad-eestis).

## Millest alates on ettevõte maksukohustuslane ja kui kiiresti tuleb taotlus esitada? {#kohustuse-algus-ja-taotlus}

Ettevõte on maksukohustuslane päevast, mil tema käive ületab 40 000 eurot. Taotlus tuleb esitada **3 tööpäeva jooksul** ([KMS § 19 lg 1, § 20 lg 1](https://www.riigiteataja.ee/akt/130122025021)). EMTA näide: kui ületad piirmäära reedel, 2. kuupäeval, tuleb taotlus esitada hiljemalt kolmapäeval, 7. kuupäeval.

- **Registreerimise kuupäev.** EMTA registreerib ettevõtte kohustuse tekkimise päevast, mitte taotluse ega otsuse päevast ([KMS § 20 lg 3](https://www.riigiteataja.ee/akt/130122025021)). EMTA teeb otsuse 5 tööpäeva jooksul.
- **Sellest päevast alates** lisab ettevõte oma müügile käibemaksu, väljastab käibemaksuga arveid ja esitab deklaratsioone ([KMS § 3 lg 3, § 24 lg 1](https://www.riigiteataja.ee/akt/130122025021)).
- **Hiline taotlus.** EMTA registreerib ettevõtte omal algatusel, tagasiulatuvalt tegelikust kohustuse tekkimise päevast ([KMS § 20 lg 10 ja 11](https://www.riigiteataja.ee/akt/130122025021)).
- **Ilma käibemaksuta juba saadetud arved** on ikkagi maksustatavad. Paranda need nii, et need vastaksid [KMS § 37](https://www.riigiteataja.ee/akt/130122025021) arve nõuetele. Kui leping lubab käibemaksu hinnale lisada, nõua see sisse: ettevõttest ostja arvab selle maha. Kui sa ei saa käibemaksu ostjalt sisse nõuda, küsi enne maksu arvutamist nõu.
- **Intress.** Hilinenud käibemaksult tuleb tasuda intressi 0,06 protsenti päevas ([MKS § 115 lg 1, § 117 lg 1](https://www.riigiteataja.ee/akt/109072026040)).
- **Deklaratsioonid.** Käibedeklaratsioon (KMD) tuleb esitada järgmise kuu 20. kuupäevaks. Kui esimene periood on lühem kui 15 päeva, võib selle deklareerida koos järgmise kuuga ([KMS § 27 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

Taotluse saab esitada e-maksuametis (e-MTA), digiallkirjastatud e-kirjaga või teenindusbüroos ([EMTA käsiraamat](https://www.emta.ee/node/333/handbook/4/pdf)) või notari kaudu. Uus ettevõte saab taotluse esitada ka e-äriregistris asutamisavalduse koosseisus ([KMS § 20 lg 1](https://www.riigiteataja.ee/akt/130122025021)). EMTA soovitab registreeruda veidi enne piirmäärani jõudmist, et sul oleks käibemaksukohustuslase number olemas, kui hakkad käibemaksuga arveid väljastama ([EMTA käsiraamat](https://www.emta.ee/node/333/handbook/4/pdf)).

## Millal tasub registreeruda vabatahtlikult? {#vabatahtlik-registreerimine}

Registreeru vabatahtlikult, kui ettevõte ostab käibemaksuga vara või teenuseid ja kasutab neid maksustatavaks müügiks ostjatele, kes saavad käibemaksu maha arvata. Esita taotlus **enne ostu**. Vabatahtlik registreerimine algab taotluse esitamise päevast või sinu valitud hilisemast päevast, mitte kunagi varem ([KMS § 20 lg 2 ja 4](https://www.riigiteataja.ee/akt/130122025021)).

„Enne ostu“ tähendab enne kauba üleandmist ja enne mis tahes tagatisraha või ettemaksu tasumist. Ettemaks määrab makstud osa käibe tekkimise aja ([KMS § 11 lg 1 ja 3](https://www.riigiteataja.ee/akt/130122025021)). Lase iga arve väljastada ettevõtte enda nimele.

Mida ettevõte võidab:

- **Sisendkäibemaks** vara ja jooksvate kulude pealt, niivõrd kui need teenivad maksustatavat käivet ([KMS § 29 lg 1, § 31](https://www.riigiteataja.ee/akt/130122025021)).
- **Käibemaksu tagastus**, kui müük on alles väike.
- **Neutraalsed ostud ELis.** Registreeritud ettevõte deklareerib kauba ühendusesisese soetamise käibemaksu ja arvab selle maha samas deklaratsioonis. Registreerimata ettevõte, kes ostab teistest liikmesriikidest kaupa üle 10 000 euro aastas, peab registreeruma piiratud maksukohustuslasena ja tasub siis selle käibemaksu ilma mahaarvamiseta ([KMS § 21 lg 2, § 25 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

Mida see maksab:

- **Käibemaks igalt maksustatavalt müügilt**, tavaliselt 24 protsenti või vähendatud või 0-protsendiline määr, kui [KMS § 15](https://www.riigiteataja.ee/akt/130122025021) seda ette näeb. Maksuvaba käive jääb maksuvabaks.
- **Igakuine käibedeklaratsioon** 20. kuupäevaks ja arved, mis vastavad §-le 37.
- **Mahaarvamise piirangud.** Omanike isiklik kasutamine ja maksuvaba kasutamine piiravad seda ([KMS § 29 lg 4, § 32 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Sõiduauto puhul saab maha arvata ainult 50 protsenti, välja arvatud erandjuhtudel, näiteks kui autot kasutatakse ainult ettevõtluses ([KMS § 30 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021)).
- **Korrigeerimisperiood.** Põhivara sisendkäibemaksu jälgitakse 5 kalendriaastat, kinnisasja puhul 10 aastat. Kui ettevõte selle aja jooksul registrist kustutatakse või hakkab vara kasutama maksuvabaks käibeks, maksab ta osa käibemaksust tagasi ([KMS § 29 lg 10, § 32 lg 4 kuni 4²](https://www.riigiteataja.ee/akt/130122025021)).

Registreerimine ei anna midagi, kui müüja käibemaksu ei lisa (eraisikust müüja või kasuminormi alusel maksustamise erikorda kasutav edasimüüja) või kui sinu tegevus on maksuvaba. Kinnisasja üürile andmine on vaikimisi maksuvaba. Ettevõte, mis annab üürile kontori või lao, saab sisendkäibemaksu säilitada ainult siis, kui ta otsustab üürimise maksustada ja teatab sellest EMTA-le kirjalikult enne käivet. Valik kehtib vähemalt kaks aastat. Eluruumi puhul seda valikut teha ei saa ([KMS § 16 lg 2 kuni 4](https://www.riigiteataja.ee/akt/130122025021)).

## Milliseid tõendeid Eestis tegutsemise kohta Maksu- ja Tolliamet küsib? {#tegevuse-toendamine}

Iga taotleja peab näitama, et ta tegeleb Eestis ettevõtlusega või alustab seda ([KMS § 20 lg 4¹](https://www.riigiteataja.ee/akt/130122025021)). EMTA võib küsida lisatõendeid ja keeldub registreerimast ettevõtet, mis tegelikku ettevõtlust ei näita. E-residendi ettevõttel, mida juhitakse täielikult välismaalt ja millel ei ole Eestis ostjaid, tarnijaid, töötajaid ega vara, võib olla seda testi raske läbida.

EMTA loetleb tõendid, mida ta aktsepteerib: äriplaan, eellepingud, lepingud (üüri-, hanke-, tarne- ja töövõtuleping) ning tööde tegemise kohad ([EMTA](https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/possibility-registering-taxable-person)). Ettevalmistatud toimik aitab:

- allkirjastatud lepingud või lepingute projektid ostjatega ja tarnijate hinnapakkumised;
- veebisait ja hinnakiri;
- Eesti aadress ja kontaktisik (vaata juhendit [e-residentsus, aadress ja kontaktisik](/et/juhendid/e-residentsus-ja-kontaktisik));
- lühike selgitus, mida sa müüd, kellele ja kus tööd tehakse.

Test kehtib ka hiljem. EMTA võib kustutada registrist ettevõtte, mis Eestis ettevõtlusega ei tegele, pärast kirjalikku hoiatust ja tähtaega selle tõendamiseks ([KMS § 22 lg 3¹](https://www.riigiteataja.ee/akt/130122025021)).

Testi raamistavad kaks ELi reeglit. Maksuhaldur ei tohi keelduda käibemaksukohustuslase numbri andmisest ainult seetõttu, et uuel ettevõttel ei ole töötajaid ega seadmeid. Ta võib keelduda, kui objektiivsed tõendid näitavad, et numbrit kasutataks tõenäoliselt pettuseks ([Euroopa Kohus C-527/11 Ablessio](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:62011CJ0527)). Lisaks asub ettevõte käibemaksu mõttes seal, kus on tema peamine juhtimiskoht ja kus tehakse olulised juhtimisotsused. Postiaadressist ei piisa ([määrus 282/2011, artikkel 10](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)). Ettevõtet, mida tegelikult juhitakse asutaja kodumaalt, võidakse käsitada seal asuvana nii käibemaksu kui ka ettevõtte tulumaksu mõttes. Küsi nõu selles riigis.

## Mis on piiratud maksukohustuslasena registreerimine? {#piiratud-maksukohustuslane}

Piiratud maksukohustuslane on registreeritud ainult selleks, et tasuda Eesti käibemaksu välismaalt ostetu pealt. Ta ei saa lisada käibemaksu oma müügile ja seadus ei luba tal sisendkäibemaksu maha arvata ([KMS § 3 lg 2 ja 5, § 25 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

Ettevõte, mis ei ole käibemaksukohustuslane, peab registreeruma piiratud maksukohustuslasena 3 tööpäeva jooksul ([KMS § 21](https://www.riigiteataja.ee/akt/130122025021)):

- päevast, mil ta saab Eestis registreerimata välismaa ettevõttelt [KMS § 10 lg 5](https://www.riigiteataja.ee/akt/130122025021) loetelus nimetatud teenuse, näiteks reklaami-, nõustamis- või IT-teenuse, elektroonilise teenuse või litsentsi;
- kui tema kaubaostud teistest liikmesriikidest ületavad aasta algusest 10 000 eurot.

Mida see tähendab:

- Ta tasub käibemaksu impordilt, ühendusesiseselt soetamiselt ja pöördmaksustatavatelt teenustelt ning see on tegelik kulu.
- Ta esitab käibedeklaratsiooni ainult nende kuude kohta, mil selliseid oste oli ([KMS § 25 lg 1, § 27 lg 2](https://www.riigiteataja.ee/akt/130122025021)).
- Kui ta näitab oma arvel siiski käibemaksu, peab ta selle riigile tasuma ja ostja ei saa seda maha arvata ([KMS § 3 lg 6, § 29 lg 3](https://www.riigiteataja.ee/akt/130122025021)).

Ettevõte, mis on registreeritud ainult välismaiste teenuste ostmise tõttu, ei tohi anda oma numbrit ELi kaubatarnijatele, kuni tema kaubaostud jäävad 10 000 euro piiresse aastas. Kui ta seda teeb, peab ta tasuma selle numbriga tehtud ostult Eesti käibemaksu, nagu oleks 10 000 euro piirmäär ületatud ([KMS § 25 lg 3](https://www.riigiteataja.ee/akt/130122025021)). Ostud ELi tarnijalt, kelle käibemaksukohustuslase number lõpeb tähtedega „EX“ (ELi väikeettevõtjate erikord), ei kanna Eesti käibemaksu ega too kaasa registreerimiskohustust ([KMS § 3 lg 7](https://www.riigiteataja.ee/akt/130122025021)).

Piiratud registreering lõpeb iseenesest, kui ettevõte registreerub täielikult. Ettevõte võib taotleda ka registrist kustutamist 2 aasta möödumisel, kui tema kaubaostud teistest liikmesriikidest jäid eelmisel kalendriaastal 10 000 euro piiresse ja jäävad sinna ka jooksval aastal ([KMS § 23](https://www.riigiteataja.ee/akt/130122025021)).

Välismaalt ostetud teenuste käibemaksu kohta vaata juhendit [piiriüleste teenuste käibemaks ja OSS](/et/juhendid/piiriuleste-teenuste-kaibemaks-oss).

## Kas valdusühing saab registreeruda käibemaksukohustuslaseks? {#valdusuhing}

Puhas valdusühing, mis ainult omab osalusi ja saab dividende, ei tegele käibemaksu mõttes ettevõtlusega. Ta ei saa registreeruda täielikult ega arvata maha oma kulude käibemaksu ([KMS § 2 lg 2](https://www.riigiteataja.ee/akt/130122025021), [käibemaksudirektiivi artikkel 9](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)). Valdusühing, mis müüb tütarettevõtjatele tegelikke tasulisi teenuseid, näiteks juhtimis-, IT- või raamatupidamisteenust, tegeleb ettevõtlusega ja võib registreeruda. Siis saab ta maha arvata oma üldkulude käibemaksu, niivõrd kui need on selle tegevusega seotud ([Euroopa Kohus C-108/14 Larentia + Minerva](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:62014CJ0108)).

- **Passiivne valdusühing** ei läbi ettevõtluse tõendamise testi. Kuid ta peab ikkagi registreeruma piiratud maksukohustuslasena, kui ostab välismaalt loetelus nimetatud teenuse, näiteks välismaist õigusabi, tarkvara teenusena või reklaami ([KMS § 21 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Hotelli-, restorani- ja transpordiarved välismaal seda kohustust kaasa ei too.
- **Aktiivne valdusühing** esitab oma teenuste eest arveid turuhinnaga ja käibemaksuga ning arvab sisendkäibemaksu maha. Juhtimistasud, mille taga ei ole tegelikku teenust, kutsuvad esile vaidlustamise. Dokumenteeri, mida sa osutad ja miks hind vastab turuväärtusele.
- **Investeerimisühing**, mis kaupleb väärtpaberitega või annab laenu, teeb maksuvaba käivet, seega ei saa ta selle käibega seotud sisendkäibemaksu maha arvata ([KMS § 16 lg 2 ja 2¹, § 32 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Alates 2025. aastast arvestatakse tema maksuvaba finantskäive, mis ei ole kõrvaltehing, 40 000 euro piirmäära sisse.

## Kas enne registreerimist tehtud ostude käibemaksu saab maha arvata? {#ostud-enne-registreerimist}

Ainult osaliselt. Seaduses on enne registreerimise kuupäeva tehtud ostude kohta kolm reeglit ([KMS § 29 lg 5, 5¹ ja 5²](https://www.riigiteataja.ee/akt/130122025021)):

| Ost enne registreerimist                          | Millal käibemaksu saab maha arvata                                                                                |
| ------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------- |
| Kaup edasimüügiks või tootmiseks (mitte põhivara) | Kuul, mil see müüakse pärast registreerimist maksustatava käibena                                                 |
| Teenused                                          | Kuul, mil neid osutatakse edasi maksustatava käibena                                                              |
| Põhivara                                          | Maksustatava kasutamise osa järgi ülejäänud 5-aastase (kinnisasja puhul 10-aastase) korrigeerimisperioodi jooksul |

Enne registreerimist juba müüdud kaup mahaarvamist ei anna. Näide: seade võetakse kasutusele 1. aastal, kui ettevõte ei ole registreeritud. Ettevõte registreerub 2. aasta 1. jaanuaril ja kasutab seadet ainult maksustatavaks müügiks. Siis saab ta maha arvata umbes 4/5 käibemaksust, mida korrigeeritakse iga aasta lõpus tegeliku kasutamise järgi ([KMS § 32 lg 4 kuni 4²](https://www.riigiteataja.ee/akt/130122025021)).

Arve peab olema ettevõtte enda nimel ja vastama arve nõuetele ([KMS § 31 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Asutajale isiklikult väljastatud arve käibemaksu EMTA tavaliselt maha arvata ei luba ([EMTA käsiraamat](https://www.emta.ee/node/338/handbook/8/pdf)). ELi kohtupraktika piirab seda keeldu kulude puhul, mille asutaja tasus ettevõtte maksustatava tegevuse jaoks enne ettevõtte tekkimist ([Euroopa Kohus C-280/10 Polski Trawertyn](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:62010CJ0280)). Küsi nõu, enne kui loobud suurest nõudest. Lihtsaim viis probleemi vältida on registreeruda enne suurt ostu.

## Millal võib ettevõte taotleda käibemaksukohustuslaste registrist kustutamist? {#registrist-kustutamine}

Ettevõte võib taotleda registrist kustutamist, kui tema arvestatav käive jäi jooksval ja eelmisel kalendriaastal 40 000 euro piiresse ja ta ei oota järgmise 12 kuu jooksul suuremat käivet ([KMS § 22 lg 1](https://www.riigiteataja.ee/akt/130122025021)). EMTA võib enne ettevõtlust kontrollida ja kustutab ettevõtte registrist otsuses märgitud kuupäevast. See kuupäev võib olla hilisem kui sinu taotletud kuupäev. Seni lisab ettevõte käibemaksu ja esitab deklaratsioone nagu varem.

EMTA kustutab ettevõtte registrist ka omal algatusel ([KMS § 22 lg 3 kuni 4](https://www.riigiteataja.ee/akt/130122025021)):

- kui ettevõte ei ole esitanud käibedeklaratsiooni kuue järjestikuse perioodi kohta (võib);
- kui ettevõte ei tegele Eestis ettevõtlusega, pärast hoiatust (võib);
- kui ettevõtte tegevus on lõppenud või ettevõte on lõpetatud (peab).

Registrist kustutamisel tuleb olemasoleva vara pealt tasuda käibemaksu ([KMS § 29 lg 10](https://www.riigiteataja.ee/akt/130122025021)):

- **Kaup**, mis on veel alles ja mille sisendkäibemaks on maha arvatud: käibemaks tuleb tasuda selle soetusmaksumuselt viimases deklaratsioonis.
- **Põhivara:** korrigeerimisperioodi ülejäänud aastaid käsitatakse maksustamata kasutamisena ja mahaarvatud käibemaksu vastav osa makstakse tagasi. Näide: 1. aastal arvati seadme pealt maha 10 000 eurot käibemaksu, registrist kustutamine 4. aasta alguses: tagasi makstakse umbes 2/5 ehk 4 000 eurot.

Enne kui kustutad registrist ettevõtte, millel on kallis vara, arvuta tagasimakse välja. Sageli on odavam jääda registrisse kuni korrigeerimisperioodi lõpuni. Pärast kustutamise kuupäeva ära näita arvel kunagi käibemaksu: see käibemaks tuleb tasuda ([KMS § 3 lg 6](https://www.riigiteataja.ee/akt/130122025021)).

## Mis on grupina registreerimine? {#grupina-registreerimine}

Grupina registreerivad end kaks või enam Eesti käibemaksukohustuslast, kes kõik tegelevad Eestis ettevõtlusega ja kes registreeritakse koos üheks maksukohustuslaseks ([KMS § 26](https://www.riigiteataja.ee/akt/130122025021)). Grupi liikmed võivad olla emaettevõtja ja tema tütarettevõtjad, majanduslikult ja organisatsiooniliselt seotud ettevõtted, millest üle 50 protsendi kuulub samale isikule, või frantsiisilepingu pooled. Passiivne valdusühing grupiga liituda ei saa.

- **Eelised.** Grupi liikmete vahelised tehingud ei ole käibemaksuga maksustatavad ja nende kohta ei ole vaja arvet. Grupi esindaja esitab ühe deklaratsiooni ja teeb ühe makse. See säästab tegelikult raha, kui liikmel on maksuvaba tegevus, näiteks kinnisvara- või finantsettevõttel.
- **Solidaarne vastutus.** Kõik liikmed vastutavad grupi käibemaksu eest solidaarselt, ka pärast grupi lõppemist. Kontrolli enne liitumist iga liikme finantsolukorda.
- **Menetlus.** Esindaja esitab taotluse e-MTA-s ja iga liige kinnitab selle. EMTA teeb otsuse 30 päeva jooksul ja grupp alustab kuu esimesel päeval, tavaliselt otsusele järgneval kuul ([KMS § 26 lg 5](https://www.riigiteataja.ee/akt/130122025021); [EMTA käsiraamat](https://www.emta.ee/node/333/handbook/4/pdf)).

Käibedeklaratsioon muutub alates 01.01.2027: liikmete kaupa esitatav lisa ja eraldi VD aruanne kaotatakse seadusest ([KMS, 01.01.2027 kehtiv redaktsioon](https://www.riigiteataja.ee/akt/130062026130)). Enne grupi kavandamist kontrolli EMTA-st, kuidas grupp sellest ajast deklareerib.

## Kuidas kontrollida, et registreerimine on täielik, mitte piiratud? {#taielik-voi-piiratud}

Loe EMTA registreerimisotsust ja käibemaksukohustuslaste registri andmeid e-MTA-s. Neist näeb, kas ettevõte on maksukohustuslane või piiratud maksukohustuslane ja mis kuupäevast. Kehtiv EE-number üksi ei tõenda midagi: ka piiratud maksukohustuslane saab numbri ([KMS § 20, § 21](https://www.riigiteataja.ee/akt/130122025021)).

1. **Asutamisel** vali e-äriregistri asutamisavalduses registreerimine käibemaksukohustuslasena, mitte piiratud vorm.
2. **Pärast registreerimist** ava otsus ning kontrolli staatust ja alguskuupäeva. Kontrolli, et sinu esimene käibedeklaratsioon on täielik deklaratsioon, mitte piiratud deklaratsioon, kus on ainult ostud.
3. **Vale staatuse tunnused:** sinu deklaratsioonis ei ole müügilt arvestatud käibemaksu või sa ei saa sisestada sisendkäibemaksu.

Kui staatus on vale, taotle täielikku registreerimist. Piiratud registreering lõpeb siis iseenesest ([KMS § 23 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Täielik registreerimine algab taotluse esitamise päevast, mitte varem, välja arvatud juhul, kui olid 40 000 euro piirmäära juba ületanud ([KMS § 20 lg 3, 4 ja 11](https://www.riigiteataja.ee/akt/130122025021)). Vahepeal arvetel näidatud käibemaks tuleb tasuda ilma mahaarvamiseta. Tavaline lahendus: koosta nende arvete kohta kreeditarved, väljasta arved uuesti ilma käibemaksuta koos märkega, et ettevõte ei ole käibemaksukohustuslane, ja tagasta käibemaks ostjatele.

Pärast registreerimist vaata igakuise töö kohta juhendit [sisendkäibemaks, arved ja käibedeklaratsioon](/et/juhendid/sisendkaibemaks-ja-kaibedeklaratsioon) ning käibemaksu lisamiseks või eemaldamiseks [käibemaksu kalkulaatorit](/et/kalkulaatorid/kaibemaksu-kalkulaator).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/kaibemaksumaarad-eestis

# Käibemaksumäärad Eestis

> Eesti käibemaksumäärad: standardmäär 24%, majutus 13%, raamatud, ravimid ja ajakirjandus 9%, eksport 0%, nende kehtivuse ajad alates 2024. aastast ja käive, millele igaüks kehtib.

Law as of 30.09.2026. General information, not advice for your situation.

Eestis on käibemaksu standardmäär 24% ning vähendatud määrad 13% ja 9%. Eksport ja kauba käive teise ELi riigi käibemaksukohustuslasest ostjale maksustatakse määraga 0%. Käibele kehtib määr, mis kehtis käibe tekkimise ajal, mitte arve kuupäeval. Sellel lehel on iga määr, selle kehtivuse ajad ja käive, millele see kehtib.

## Lühidalt {#luhidalt}

- [Kehtivad käibemaksumäärad](#kehtivad-maarad): standardmäär 24%, majutus 13%, raamatud, ravimid ja ajakirjandus 9%, eksport ja ühendusesisene käive 0%.
- [Määrade muutused alates 2024. aastast](#maarade-ajalugu): standardmäär oli kuni 31.12.2023 20%, alates 01.01.2024 22% ja alates 01.07.2025 24%.
- [Milline määr käibele kehtib](#milline-maar-kehtib): määr käibe tekkimise ajal, milleks on varaseim kahest: üleandmine või makse.
- [Maksuvaba käive ei ole sama mis 0%](#maksuvaba-ei-ole-0): maksuvaba käive ei anna õigust sisendkäibemaksu maha arvata.
- [Toidule ja restoranidele vähendatud määra ei ole](#toit-ja-restoranid): toit, toitlustus ja reisijatevedu maksustatakse määraga 24%.

## Kehtivad käibemaksumäärad {#kehtivad-maarad}

| Määr | Millele kehtib                                                                                                        | Õiguslik alus                                                      |
| ---- | --------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------ |
| 24%  | Iga käive, millele ei kehti muu määr (standardmäär)                                                                   | [KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021)      |
| 13%  | Majutusteenus või majutusteenus koos hommikusöögiga                                                                   | [KMS § 15 lg 1¹](https://www.riigiteataja.ee/akt/130122025021)     |
| 9%   | Raamatud ja õppekirjandus, ravimid ja loetelus nimetatud meditsiinitooted, ajakirjandusväljaanded                     | [KMS § 15 lg 2](https://www.riigiteataja.ee/akt/130122025021)      |
| 0%   | Eksport, kauba ühendusesisene käive, teenused, mille käibe tekkimise koht on väljaspool Eestit, ja seaduse muud juhud | [KMS § 15 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021) |

Maksu- ja Tolliamet kinnitab need määrad 2026. aastaks ([maksumuudatused 2026](https://www.emta.ee/uudised/maksumuudatused-2026)). Käibemaksu lisab arvele ainult käibemaksukohustuslasena registreeritud ettevõte; vaata juhendit [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine). [Käibemaksu kalkulaator](/et/kalkulaatorid/kaibemaksu-kalkulaator) lisab või eemaldab käibemaksu iga määraga.

## Määrade muutused alates 2024. aastast {#maarade-ajalugu}

| Määr                   | Kuni 31.12.2023 | 01.01.2024 kuni 31.12.2024 | 01.01.2025 kuni 30.06.2025 | Alates 01.07.2025 |
| ---------------------- | --------------- | -------------------------- | -------------------------- | ----------------- |
| Standardmäär           | 20%             | 22%                        | 22%                        | 24%               |
| Majutus                | 9%              | 9%                         | 13%                        | 13%               |
| Ajakirjandusväljaanded | 5%              | 5%                         | 9%                         | 9%                |
| Raamatud, ravimid      | 9%              | 9%                         | 9%                         | 9%                |

- **Standardmäär.** Kuni 31.12.2023 20%, ajavahemikul 01.01.2024 kuni 30.06.2025 22% ja alates 01.07.2025 24% ([KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Määr 24% tuli koos julgeolekumaksu seadusega, mis nägi ette ka naasmise 22%-le aastal 2029. See seadus tunnistati kehtetuks 18.07.2025, enne kui naasmine jõustus, seega jääb 24% kehtima ilma lõpptähtajata ([kehtetuks tunnistamise seadus, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).
- **Majutus.** Kuni 31.12.2024 9%, seejärel alates 01.01.2025 13% ([KMS § 15 lg 1¹](https://www.riigiteataja.ee/akt/130122025021)).
- **Ajakirjandusväljaanded.** Ajavahemikul 01.08.2022 kuni 31.12.2024 5%, seejärel alates 01.01.2025 9% ([KMS § 15 lg 2 p 5](https://www.riigiteataja.ee/akt/130122025021)).

Kassapõhist käibemaksuarvestust kasutav ettevõte võib kuni 31.12.2026 kasutada ajakirjanduse puhul endiselt 5% ja majutuse puhul 9%, kui ta esitas arve ja tegi käibe enne 01.01.2025 ([KMS § 46 lg 26 ja 27](https://www.riigiteataja.ee/akt/130122025021)). Kaks üleminekusätet, mis jätsid pärast 2023. aastat kehtima 20%, lõppesid 30.06.2025 ([KMS § 46 lg 24 ja 25](https://www.riigiteataja.ee/akt/130122025021)).

## Milline määr käibele kehtib {#milline-maar-kehtib}

Kehtib määr, mis kehtis käibe tekkimise ajal. Käibe tekkimise aeg on varaseim neist: kauba üleandmine või teenuse osutamine või täieliku või osalise tasu saamine ([KMS § 11](https://www.riigiteataja.ee/akt/130122025021)). Arve kuupäev üksi määra ei otsusta.

Maksu- ja Tolliamet toob 01.07.2025 toimunud muudatuse kohta 22%-lt 24%-le järgmised näited ([Maksu- ja Tolliamet: käibemaks](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)):

- Kogu hind makstakse juunis 2025, kaup antakse üle juulis 2025: kogu käibele 22%.
- Osaline ettemaks juunis 2025, üleandmine ja ülejäänud makse augustis 2025: ettemaksule 22%, ülejäänule 24%.
- Arve esitatakse juunis 2025, kaup antakse üle ja makstakse augustis 2025: 24% ja arvel peab olema 24%.
- Teenus ajavahemikul 01.06.2025 kuni 31.07.2025, ühe arvega ja ettemaksuta: kogu teenusele 24%. Igakuise arvega: juuni 22%, juuli 24%.

Kreeditarve või ebatõenäoliselt laekuva summa korrigeerimine kasutab algse käibe määra. Juulis 2025 esitatud kreeditarve mais 2025 tehtud müügi kohta on 22% ([KMS § 29 lg 13](https://www.riigiteataja.ee/akt/130122025021); [Maksu- ja Tolliamet: käibemaks](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)).

## Määr 9% {#maar-9}

Määr 9% kehtib kolmele rühmale ([KMS § 15 lg 2](https://www.riigiteataja.ee/akt/130122025021)):

- **Raamatud ja õppekirjandus,** paberil või elektrooniliselt. Siia ei kuulu õppematerjalid, mis on maksuvabad § 16 lõike 1 punkti 6 alusel.
- **Ravimid,** rasestumisvastased vahendid, sanitaar- ja hügieenitooted ning ministri määruse loetelus nimetatud meditsiiniseadmed ja puuetega inimeste abivahendid.
- **Ajakirjandusväljaanded,** paberil või elektrooniliselt, alates 01.01.2025. Siia ei kuulu väljaanne, mis sisaldab peamiselt reklaami, eraviisilisi kuulutusi, erootilist või pornograafilist sisu või video- või muusikasisu.

## Määr 0% {#maar-0}

Käive määraga 0% on maksustatav käive, kuid käibemaks sellelt on null. Ettevõte arvab sisendkäibemaksu endiselt maha ([KMS § 15 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021)). Väikese ettevõtte peamised juhud:

- **Kauba eksport** väljapoole ELi koos dokumentidega, mis tõendavad väljaviimist.
- **Kauba ühendusesisene käive,** kui ostjal on teise liikmesriigi kehtiv käibemaksukohustuslase number ja kaup veetakse sinna riiki.
- **Teenused, mille käibe tekkimise koht ei ole Eesti,** näiteks enamik teenuseid teise riigi ettevõttest kliendile. Vaata juhendit [piiriüleste teenuste käibemaks ja OSS](/et/juhendid/piiriuleste-teenuste-kaibemaks-oss).

Seadus loetleb 0% juhtudena ka laevad, õhusõidukid, rahvusvahelise veo ning diplomaatilised ja sõjalised asutused.

## Maksuvaba käive ei ole sama mis 0% {#maksuvaba-ei-ole-0}

Maksuvabalt käibelt käibemaksu ei arvestata ja ettevõte ei saa selle käibega seotud kuludelt sisendkäibemaksu maha arvata ([KMS § 16](https://www.riigiteataja.ee/akt/130122025021)). Maksuvaba käive on näiteks tervishoid, haridus, kindlustus, enamik finantsteenuseid, kinnisasja üürile andmine (välja arvatud majutus ja parkimine) ning kinnisasja müük, kui see ei ole uus ehitusmaa ega uus ehitis. Käibemaksukohustuslane võib otsustada maksustada sellise kinnisasja üürile andmise või müügi, mis ei ole eluruum, teatades sellest Maksu- ja Tolliametile kirjalikult enne käivet. Siis arvab ta sisendkäibemaksu maha ja üürile andmise maksustamise valik seob teda vähemalt kaks aastat ([KMS § 16 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021)). Maksuvabastuste ELi reeglid on [direktiivi 2006/112/EÜ artiklites 132 ja 135](https://eur-lex.europa.eu/eli/dir/2006/112/oj).

Mahaarvamise õiguse kohta vaata juhendit [sisendkäibemaks ja käibedeklaratsioon](/et/juhendid/sisendkaibemaks-ja-kaibedeklaratsioon).

## Toidule ja restoranidele vähendatud määra ei ole {#toit-ja-restoranid}

Toitu, toitlustust, restorane ja reisijatevedu maksustatakse standardmääraga 24%. Käibemaksuseaduses neile vähendatud määra ei ole ([KMS § 15](https://www.riigiteataja.ee/akt/130122025021)).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/kasundusleping-ja-piiriulene-too

# Töövõtjad, vabakutselised ja töötajad välismaal: juhend Eesti ettevõttele

> Millal võib Eesti osaühing maksta töötaja asemel töövõtjale, mida peetakse kinni välismaa vabakutselise tasult, kuidas toimib A1 tõend ja kuidas maksustatakse FIE arvet.

Law as of 30.09.2026. General information, not advice for your situation.

Paljud Eesti ettevõtted, sealhulgas enamik e-residentide ettevõtteid, teevad koostööd inimestega, kes ei ole tavalised töötajad Eestis: vabakutselised, välismaa töövõtjad, füüsilisest isikust ettevõtjad ja töötajad, kes elavad teises riigis. See juhend selgitab, kus seadus tõmbab piiri töövõtja ja töötaja vahele, milliseid makse ettevõte igal juhul kinni peab või maksab ning millise riigi sotsiaalkindlustus kehtib piiriüleselt töötavatele inimestele.

**Lühidalt**

- Töösuhte üle otsustavad suhte tegelikud asjaolud, mitte lepingu pealkiri.
- Vabakutseline, kes töötab ainult väljaspool Eestit, ei too ettevõttele tavaliselt kaasa Eesti tulumaksu ega sotsiaalmaksu.
- Eraisikut, kes töötab Eestis võlaõigusliku lepingu alusel, maksustatakse peaaegu nagu töötajat. Registreeritud füüsilisest isikust ettevõtjat (FIE) ei maksustata nii.
- Sotsiaalkindlustus ELis järgib määrust 883/2004. A1 tõend näitab, millise riigi süsteem kehtib.
- Välismaal kaugtööd tegev töötaja võib kohustada ettevõtet registreeruma selles riigis tööandjana.

## Tööleping või töövõtuleping? {#tooleping-voi-toovotuleping}

Tööleping on olemas, kui füüsiline isik teeb teisele isikule tööd, alludes tema juhtimisele ja kontrollile, ning saab töö eest tasu ([TLS § 1 lg 1](https://www.riigiteataja.ee/akt/103072026034#para1)). Töövõtulepingu alusel võlgneb töövõtja tulemuse ([VÕS § 635](https://www.riigiteataja.ee/akt/120062026018#para635)). Käsunduslepingu alusel võlgneb käsundisaaja teenuse, mida ta osutab hoolsalt ([§ 619](https://www.riigiteataja.ee/akt/120062026018#para619)). Töölepingu kohta sätestatut ei kohaldata, kui isik on töö tegemise viisi, aja ja koha valikul olulisel määral iseseisev ([TLS § 1 lg 4](https://www.riigiteataja.ee/akt/103072026034#para1)).

Küsimuse leht [käsundusleping või tööleping](/et/juhendid/kasundusleping-ja-piiriulene-too/kasundusleping-voi-tooleping) käsitleb kahte võlaõiguslikku lepingut ja nende makse täielikult.

## Millal loetakse töövõtja tegelikult töötajaks? {#millal-on-tegemist-toolepinguga}

Alati, kui suhte tegelik sisu on töösuhe. Sinna viib kaks teed.

**Tööõigus.** Kui isik teeb teisele isikule tööd, mille tegemist võib asjaolude järgi oodata üksnes tasu eest, eeldatakse, et tegemist on töölepinguga ([TLS § 1 lg 2](https://www.riigiteataja.ee/akt/103072026034#para1)). Ettevõte peab siis näitama, et isik oli tegelikult iseseisev ([§ 1 lg 4](https://www.riigiteataja.ee/akt/103072026034#para1)). Kokkulepe, mis võtab töötajalt seadusest tulenevad õigused, on tühine ([§ 2](https://www.riigiteataja.ee/akt/103072026034#para2)). Seega saab isik, kes tunnistatakse töötajaks, töötaja õigused, näiteks 28 kalendripäeva põhipuhkust ([§ 55](https://www.riigiteataja.ee/akt/103072026034#para55)) ja hüvitise kasutamata puhkuse eest lepingu lõppemisel ([§ 71](https://www.riigiteataja.ee/akt/103072026034#para71)).

Nõuete tähtajad on lühikesed:

- Töötasu nõue: kolm aastat töötasu maksmise tähtpäevast ([§ 29 lg 9](https://www.riigiteataja.ee/akt/103072026034#para29)).
- Muud töösuhtest tulenevad nõuded: neli kuud päevast, mil isik sai teada või pidi teada saama oma õiguse rikkumisest ([§ 3¹](https://www.riigiteataja.ee/akt/103072026034#para3b1)).
- Nõue tuvastada ülesütlemise tühisus: 30 kalendripäeva ülesütlemisavalduse kättesaamisest ([§ 105 lg 1](https://www.riigiteataja.ee/akt/103072026034#para105)).

Kui kohus või töövaidluskomisjon lõpetab lepingu pärast tühist ülesütlemist, maksab tööandja hüvitist töötaja kolme kuu keskmise töötasu ulatuses ning kohus või komisjon võib selle suurust muuta ([§ 109 lg 1](https://www.riigiteataja.ee/akt/103072026034#para109)).

**Maksuõigus.** Kui tehing on tehtud maksudest kõrvalehoidumise eesmärgil, maksustab Maksu- ja Tolliamet tehingut selle tegeliku majandusliku sisu järgi ([MKS § 84](https://www.riigiteataja.ee/akt/109072026040#para84)) ega arvesta näilikke tehinguid ([§ 83 lg 4](https://www.riigiteataja.ee/akt/109072026040#para83)). Amet võib ise tuvastada töötamise alustamise ja lõpetamise ([§ 25³](https://www.riigiteataja.ee/akt/109072026040#para25b3)). Ettevõte võlgneb siis palgamaksud, mis oleksid tulnud tasuda: 33% sotsiaalmaksu ([SMS § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019#para7)) vähemalt kuumäära pealt ([§ 2 lg 2](https://www.riigiteataja.ee/akt/121052026019#para2), [§ 2¹](https://www.riigiteataja.ee/akt/121052026019#para2b1); [Maksu- ja Tolliameti](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates) andmetel 2026. aastal 886 eurot kuus), välja arvatud [§ 2 lõigetes 2¹ ja 3](https://www.riigiteataja.ee/akt/121052026019#para2) nimetatud juhtudel, näiteks kui isikul on teine tööandja, kes arvestab maksuvaba tulu. Lisaks võlgneb ettevõte tulumaksu ja töötuskindlustusmakse, mis oleks tulnud kinni pidada.

Intressi arvestatakse 0,06% päevas algsest maksetähtpäevast ([MKS § 115 lg 1](https://www.riigiteataja.ee/akt/109072026040#para115), [§ 117 lg 1](https://www.riigiteataja.ee/akt/109072026040#para117)). Amet võib maksu määrata kolme aasta eest, tahtlikult tasumata või kinni pidamata jäetud maksu korral viie aasta eest ([§ 98 lg 1](https://www.riigiteataja.ee/akt/109072026040#para98)). Ettevõttele, kes ei registreeri töötamist töötamise registris, võib määrata ka sunniraha ([§ 25⁸](https://www.riigiteataja.ee/akt/109072026040#para25b8)).

Need kaks teed on teineteisest sõltumatud. Töötaja võib nõuda töötaja õigusi ilma maksumenetluseta ja amet võib maksu ümber arvutada ilma töötaja kaebuseta.

## Kas pikaajalisel töövõtjal on õigus puhkusele? {#kas-pikaajalisel-toovotjal-on-oigus-puhkusele}

Lepingu alusel mitte. Põhipuhkus ja hüvitis kasutamata puhkuse eest on töötaja õigused ([TLS § 55](https://www.riigiteataja.ee/akt/103072026034#para55), [§ 71](https://www.riigiteataja.ee/akt/103072026034#para71)). Töövõtuleping või käsundusleping annab need üksnes siis, kui pooled on nendes kokku leppinud.

Töövõtja saab need ainult siis, kui ta näitab, et suhe oli tegelikult töösuhe. See on raskem, kui töövõtja esitas arveid oma ettevõtte kaudu, sest tööleping sõlmitakse füüsilise isikuga ([§ 1 lg 1](https://www.riigiteataja.ee/akt/103072026034#para1)). Ka siis aegub põhipuhkuse nõue ühe aasta möödumisel selle kalendriaasta lõpust, mille eest puhkust arvestati ([§ 68 lg 6](https://www.riigiteataja.ee/akt/103072026034#para68)), ning kehtib neljakuuline nõude esitamise tähtaeg ([§ 3¹](https://www.riigiteataja.ee/akt/103072026034#para3b1)).

## Kas välismaa vabakutselise tasult peetakse tulumaksu kinni? {#kas-valismaa-vabakutselise-tasult-peetakse-tulumaksu-kinni}

Tavaliselt mitte, kui töö tehakse väljaspool Eestit. Mitteresident maksab Eesti tulumaksu ainult Eestist saadud tulult ([TuMS § 29](https://www.riigiteataja.ee/akt/129042026004#para29)) ja mitteresidendile välismaal tehtud töö eest makstud tasult sotsiaalmaksu ei maksta ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019#para3)).

Tulumaksu peetakse kinni kolmel juhul:

| Juhtum                                                                                                                          | Kinnipeetav tulumaks | Õiguslik alus                                                                                                                              |
| ------------------------------------------------------------------------------------------------------------------------------- | -------------------- | ------------------------------------------------------------------------------------------------------------------------------------------ |
| Välismaa füüsiline isik töötab Eestis võlaõigusliku lepingu alusel                                                              | 22%                  | [TuMS § 41 p 3](https://www.riigiteataja.ee/akt/129042026004#para41), [§ 43 lg 1 p 1](https://www.riigiteataja.ee/akt/129042026004#para43) |
| Välismaa äriühing osutab teenust Eestis                                                                                         | 10%                  | [§ 41 p 10](https://www.riigiteataja.ee/akt/129042026004#para41), [§ 43 lg 1 p 2](https://www.riigiteataja.ee/akt/129042026004#para43)     |
| Maksualast koostööd mittetegevas jurisdiktsioonis asuv äriühing osutab teenust Eesti residendile, olenemata töö tegemise kohast | 22%                  | [§ 41 p 11](https://www.riigiteataja.ee/akt/129042026004#para41), [§ 43 lg 1 p 1](https://www.riigiteataja.ee/akt/129042026004#para43)     |

Tulumaksu ei peeta kinni füüsilisest isikust ettevõtjalt, kes on kantud Eesti äriregistrisse või mõne muu Euroopa Majanduspiirkonna riigi registrisse, kui tasu on ettevõtlustulu ([§ 40 lg 2 p 3](https://www.riigiteataja.ee/akt/129042026004#para40)). Maksuleping võib määra alandada. Madalam määr kehtib, kui ettevõte esitab koos deklaratsiooniga saaja residentsustõendi või kui saaja residentsus on juba maksukohustuslaste registrisse kantud ([§ 43 lg 2](https://www.riigiteataja.ee/akt/129042026004#para43)).

Sotsiaalmaks on eraldi küsimus. Eestis tehtud töö eest makstud tasult maksab ettevõte siiski 33% sotsiaalmaksu ([SMS § 2 lg 1 p 6](https://www.riigiteataja.ee/akt/121052026019#para2), [§ 9 lg 1 p 2](https://www.riigiteataja.ee/akt/121052026019#para9)), välja arvatud juhul, kui kehtib üks järgmistest:

- isik on Eesti äriregistrisse kantud FIE ja tasu on ettevõtlustulu ([§ 9 lg 1 p 2](https://www.riigiteataja.ee/akt/121052026019#para9));
- isik töötab välismaal füüsilisest isikust ettevõtjana ja tõendab, et tasult makstakse seal sotsiaalkindlustusmakseid ([§ 3 p 12](https://www.riigiteataja.ee/akt/121052026019#para3));
- sotsiaalkindlustusleping määrab isiku sotsiaalkindlustuse teise riiki ([§ 3 p 15](https://www.riigiteataja.ee/akt/121052026019#para3));
- ELis määrab isiku sotsiaalkindlustuse teise riiki [määrus 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj/est), mida tõendab A1 tõend. Määrus kehtib otse.

Ettevõte tasub kinnipeetud maksu ja esitab TSD järgmise kuu 10. kuupäevaks ([TuMS § 40 lg 4 ja 5](https://www.riigiteataja.ee/akt/129042026004#para40)). Hoia alles leping, tõend töö tegemise koha kohta ja residentsustõend. [Maksu- ja Tolliamet](https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/income-employment) selgitab mitteresidentide reegleid (inglise keeles).

**Käibemaks välismaalt saadud teenustelt.** Käibemaksukohustuslasest ettevõte arvutab ja tasub ise 24% käibemaksu (pöördmaksustamine) teenuselt, mille osutab välismaa ettevõtja, kes ei ole Eestis käibemaksukohustuslasena registreeritud ([KMS § 3 lg 4 p 2](https://www.riigiteataja.ee/akt/130122025021#para3), [§ 15 lg 1](https://www.riigiteataja.ee/akt/130122025021#para15)). Ettevõte, kes ei ole käibemaksukohustuslane, võib olla kohustatud registreeruma piiratud maksukohustuslasena alates sellise teenuse saamise päevast ([§ 21 lg 1](https://www.riigiteataja.ee/akt/130122025021#para21)). Seda käsitleb üksikasjalikult [piiriüleste teenuste juhend](/et/juhendid/piiriuleste-teenuste-kaibemaks-oss).

## Mida peab välismaa töövõtjaga sõlmitud leping sisaldama? {#mida-peab-valismaa-toovotjaga-leping-sisaldama}

Vähemalt töö ulatust, tasu, töövõtja iseseisvust, intellektuaalomandit, konfidentsiaalsust, lepingu kestust ja lõpetamist ning kohaldatavat õigust. Pooled võivad lepingule kohaldatava õiguse ise valida ([Rooma I määrus, artikkel 3](https://eur-lex.europa.eu/eli/reg/2008/593/oj/est)).

- **Olemus.** Vali tulemuse ([VÕS § 635](https://www.riigiteataja.ee/akt/120062026018#para635)) ja teenuse ([§ 619](https://www.riigiteataja.ee/akt/120062026018#para619)) vahel ning kirjelda, kuidas töövõtja iseseisvalt töötab.
- **Tasu ja maksud.** Tasu, valuuta, arve tingimused ja see, et töövõtja maksab ise oma maksud ja sotsiaalkindlustusmaksed.
- **Konfidentsiaalsus.** Seadus kohustab käsundisaajat hoidma saladust juba lepingu kehtivuse ajal ja pärast seda ([§ 625](https://www.riigiteataja.ee/akt/120062026018#para625)), kuid määratle, mis on konfidentsiaalne.
- **Lõpetamine.** Kui lepingus tingimust pole, võib kumbki pool määramata ajaks sõlmitud käsunduslepingu igal ajal üles öelda ([§ 630](https://www.riigiteataja.ee/akt/120062026018#para630)) ja tellija võib töövõtulepingu igal ajal üles öelda, kuid maksab tasu, millest on maha arvatud töövõtja kokkuhoid ([§ 655](https://www.riigiteataja.ee/akt/120062026018#para655)). Määra etteteatamise tähtaeg.
- **Osalus.** Pane iga optsiooni lubadus eraldi optsioonilepingusse ja nimeta optsiooni omaja.

Oluline on ka töövõtja enda riik. Isik, kes töötab ühes ELi riigis, kuulub selle riigi sotsiaalkindlustuse õigusaktide kohaldamisalasse ([määrus 883/2004, artikli 11 lõike 3 punkt a](https://eur-lex.europa.eu/eli/reg/2004/883/oj/est)). Kui see riik peab isikut töötajaks, on ettevõttel seal tööandja kohustused ka siis, kui tal selles riigis tegevuskohta ei ole ([määrus 987/2009, artikkel 21](https://eur-lex.europa.eu/eli/reg/2009/987/oj/est)). Isik, kes on tegelikult töötaja, säilitab selle riigi kohustusliku kaitse, kus ta harilikult töötab, olenemata sellest, millise õiguse leping valib ([Rooma I määrus, artikkel 8](https://eur-lex.europa.eu/eli/reg/2008/593/oj/est)). Enne allkirjastamist kontrolli selle riigi reegleid varjatud töösuhete kohta.

## Milline riik maksustab teises ELi riigis kaugtööd tegevat töötajat? {#milline-riik-maksustab-kaugtootajat}

Tulumaks läheb tavaliselt riigile, kus töötaja elab ja töötab. Sotsiaalkindlustus järgib tulumaksust eraldi määrust 883/2004.

**Tulumaks.** Isik on Eesti resident, kui tema elukoht on Eestis või kui ta viibib Eestis järjestikuse 12 kuu jooksul vähemalt 183 päeva ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004#para6)). Mitteresidendist töötaja maksab Eesti tulumaksu ainult Eestis töötamisest saadud tulult ([§ 29 lg 1](https://www.riigiteataja.ee/akt/129042026004#para29)). Eesti resident, kes töötab välismaal, ei maksa sellelt töötasult Eesti tulumaksu, kui ta viibis selle töö tõttu välismaal järjestikuse 12 kuu jooksul vähemalt 183 päeva ja töötasu maksustati seal, mida tõendab välisriigi maksutõend ([§ 13 lg 4](https://www.riigiteataja.ee/akt/129042026004#para13)).

**Sotsiaalkindlustus.** [Määruse 883/2004](https://eur-lex.europa.eu/eli/reg/2004/883/oj/est) järgi:

- isik, kes töötab ainult ühes riigis, kuulub selle riigi kohaldamisalasse (artikli 11 lõike 3 punkt a);
- töötaja, kelle Eesti tööandja lähetab tööle teise riiki kuni 24 kuuks, jääb Eesti õigusaktide kohaldamisalasse, kui ta ei asenda teist lähetatud isikut, tööandja tegeleb Eestis tavaliselt olulise tegevusega (mitte ainult sisejuhtimisega) ja töötaja kuulus vahetult enne lähetust Eesti õigusaktide kohaldamisalasse (artikli 12 lõige 1; [määrus 987/2009, artikkel 14](https://eur-lex.europa.eu/eli/reg/2009/987/oj/est));
- isiku suhtes, kes töötab kahes või enamas riigis, kehtivad artikli 13 reeglid.

Kui töötaja on kindlustatud teises riigis, maksab ettevõte selle riigi makseid ja Eesti sotsiaalmaksu ei maksa. Määrus kehtib otse igas liikmesriigis ja kindlustust tõendab välisriigi A1 tõend (vt [Maksu- ja Tolliamet](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies), inglise keeles). Sellest olenemata ei maksta mitteresidendile välismaal tehtud töö eest makstud tasult Eesti sotsiaalmaksu ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019#para3)).

## Mis on A1 tõend? {#mis-on-a1-toend}

A1 tõend näitab, millise ELi või EMP riigi või Šveitsi sotsiaalkindlustuse õigusaktid isiku suhtes kehtivad (vt [Maksu- ja Tolliamet](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies), inglise keeles). Tõendi annab välja selle riigi asutus, kelle õigusakte kohaldatakse ([määrus 987/2009, artikli 19 lõige 2](https://eur-lex.europa.eu/eli/reg/2009/987/oj/est)) ja see on teiste riikide asutustele siduv, kuni väljaandnud riik selle tagasi võtab ([artikli 5 lõige 1](https://eur-lex.europa.eu/eli/reg/2009/987/oj/est)).

- **Eesti A1.** Ettevõte maksab isiku eest edasi Eesti sotsiaalmaksu, näiteks kuni 24 kuud kestva lähetuse ajal, mis vastab artikli 12 tingimustele ([määrus 883/2004, artikkel 12](https://eur-lex.europa.eu/eli/reg/2004/883/oj/est)).
- **Välisriigi A1.** [Maksu- ja Tolliameti](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies) andmetel ei maksta Eesti sotsiaalmaksu ega töötuskindlustusmakset.

A1 tõend puudutab ainult sotsiaalkindlustust. Tulumaks järgib tulumaksuseadust ja maksulepingut. Hoia A1 tõendit koos palgaarvestuse dokumentidega.

## Kas välismaal kaugtööd tegev töötaja loob püsiva tegevuskoha? {#kas-kaugtootaja-loob-pusiva-tegevuskoha}

Sageli tekib registreerimiskohustus, mõnikord püsiv tegevuskoht. Tööandja, kellel ei ole tegevuskohta riigis, kus töötaja on kindlustatud, peab seal siiski täitma tööandja sotsiaalkindlustuskohustused ([määrus 987/2009, artikkel 21](https://eur-lex.europa.eu/eli/reg/2009/987/oj/est)). Eesti kohaldab sama loogikat vastupidises suunas: mitteresidendist tööandja, kelle töötajad töötavad Eestis, peab registreeruma Maksu- ja Tolliametis ([MKS § 18 lg 1 p 7](https://www.riigiteataja.ee/akt/109072026040#para18)).

Eesti poolel kannab ettevõte töötamise registrisse ainult töö, millest tekib Eestis maksukohustus ([MKS § 25¹ lg 4](https://www.riigiteataja.ee/akt/109072026040#para25b1)).

Kas ettevõttel on välismaal püsiv tegevuskoht, otsustavad teise riigi õigus ja maksuleping. Eesti enda määratlus vastupidise juhtumi jaoks näitab ohtu: püsiv tegevuskoht võib tekkida esindaja kaudu, kellel on õigus sõlmida mitteresidendi nimel lepinguid ([TuMS § 7 lg 1 ja 2](https://www.riigiteataja.ee/akt/129042026004#para7)). Müügitöötaja või juht, kes allkirjastab välismaal lepinguid, on suurem oht kui insener, kes töötab omal soovil kodus. Asutaja enda olukorda käsitleb [maksuresidentsuse ja püsiva tegevuskoha juhend](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht).

## Kas Eesti resident võib esitada ettevõttele arve FIE-na? {#kas-eesti-resident-voib-esitada-arve-fie-na}

Jah, kui isik on registreeritud füüsilisest isikust ettevõtjana (FIE) ja töö on tema iseseisev ettevõtlus. Füüsilisest isikust ettevõtja esitab enne tegevuse alustamist avalduse äriregistrisse kandmiseks ([ÄS § 3 lg 2](https://www.riigiteataja.ee/akt/106072023131#para3)). Kui makse FIE-le on ettevõtlustulu, siis ettevõte:

- ei pea kinni tulumaksu ([TuMS § 40 lg 2 p 3](https://www.riigiteataja.ee/akt/129042026004#para40));
- ei maksa sotsiaalmaksu ([SMS § 9 lg 1 p 2](https://www.riigiteataja.ee/akt/121052026019#para9));
- ei tee kannet töötamise registrisse ([MKS § 25¹ lg 4 p 2](https://www.riigiteataja.ee/akt/109072026040#para25b1)).

FIE maksab ettevõtluse kasumilt ise tulumaksu ja sotsiaalmaksu. FIE registreerub käibemaksukohustuslaseks, kui tema maksustatav käive Eestis ületab kalendriaasta jooksul 40 000 eurot ([KMS § 19 lg 1](https://www.riigiteataja.ee/akt/130122025021#para19)).

Eraisik, kes ei ole FIE, ei saa esitada maksuvaba arvet. Ettevõte peab kinni ja maksab peaaegu samad maksud nagu palgalt, nagu näitab [käsunduslepingu leht](/et/juhendid/kasundusleping-ja-piiriulene-too/kasundusleping-voi-tooleping#kuidas-maksustatakse-eraisiku-tasu), ning registreerib isiku töötamise registris ([MKS § 25¹ lg 4 p 2](https://www.riigiteataja.ee/akt/109072026040#para25b1), [§ 25² lg 3](https://www.riigiteataja.ee/akt/109072026040#para25b2)).

**Ettevõtluskonto** ei sobi püsivale töövõtjale. Pank peab kinni 20% igast laekunud summast ([ELMS § 4 lg 1](https://www.riigiteataja.ee/akt/118122025016#para4)) ja käibemaksukohustuslane ei saa kontot omada ([§ 2 lg 2](https://www.riigiteataja.ee/akt/118122025016#para2)). Makse füüsilisele isikule teenuse eest, mida maksustatakse ettevõtluskonto kaudu, ei ole ettevõtte ettevõtluskulu ([TuMS § 34 p 13](https://www.riigiteataja.ee/akt/129042026004#para34), [§ 51](https://www.riigiteataja.ee/akt/129042026004#para51)). Kui konto asendab töölepingut või teenuse osutamise lepingut, maksab ettevõte [Maksu- ja Tolliameti](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account) andmetel maksesummalt tulumaksu määraga 22/78 kui ettevõtlusega mitteseotud kulult. Kontot ja ettevõtet võrdleb [ettevõtluskonto või osaühingu leht](/et/juhendid/osauhingu-asutamine/ettevotluskonto-voi-osauhing).

FIE staatus ei välista ümberkvalifitseerimist. Amet otsib just täiskohaga FIE-t, kellel on üks klient, kindel tööaeg ja juht.

## Kuidas maksustatakse töövõtja optsioone? {#kuidas-maksustatakse-toovotja-optsioone}

Samamoodi nagu töötaja optsioone. Füüsiline isik, kes töötab töövõtu-, käsundus- või muu võlaõigusliku lepingu alusel, loetakse erisoodustuse reeglite tähenduses töötajaks ([TuMS § 48 lg 3](https://www.riigiteataja.ee/akt/129042026004#para48)).

- Optsiooni andmist ei loeta erisoodustuseks ([§ 48 lg 5³](https://www.riigiteataja.ee/akt/129042026004#para48)).
- Tööandja või temaga samasse kontserni kuuluva äriühingu osaluse omandamist mitte varem kui kolm aastat pärast optsiooni andmist ei loeta erisoodustuseks ([§ 48 lg 5³](https://www.riigiteataja.ee/akt/129042026004#para48)).
- Kui optsioonileping ei ole digitaalselt allkirjastatud ega notariaalselt kinnitatud, esitab ettevõte selle Maksu- ja Tolliametile viie tööpäeva jooksul lepingu sõlmimisest ([§ 48 lg 5³](https://www.riigiteataja.ee/akt/129042026004#para48)).
- Varasem omandamine või optsiooni võõrandamine on erisoodustus ([§ 48 lg 4 p 11](https://www.riigiteataja.ee/akt/129042026004#para48)). Ettevõte maksab siis sellelt tulumaksu ([§ 48 lg 1](https://www.riigiteataja.ee/akt/129042026004#para48)) määraga 22/78 ([§ 4](https://www.riigiteataja.ee/akt/129042026004#para4)) ning sotsiaalmaksu erisoodustuselt ja sellelt tulumaksult ([SMS § 2 lg 1 p 7](https://www.riigiteataja.ee/akt/121052026019#para2)).

Välismaal tehtud töö eest antud erisoodustus on Eesti tulumaksust vaba, kui on täidetud [TuMS § 13 lõike 4](https://www.riigiteataja.ee/akt/129042026004#para13) tingimused ([§ 48 lg 9](https://www.riigiteataja.ee/akt/129042026004#para48)). Kui teenuse osutamise leping on sõlmitud töövõtja enda ettevõttega, märgi optsiooniplaanis selgelt, kes on optsiooni omaja, et optsioon jääks seotuks isikuga, kes tööd teeb.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/kasundusleping-ja-piiriulene-too/kasundusleping-voi-tooleping

# Käsundusleping, töövõtuleping või tööleping: erinevused ja maksud Eestis

> Mille poolest erinevad käsundusleping ja töövõtuleping Eestis töölepingust, kuidas maksustatakse tasu ja millal lepingu nimetus ettevõtet ei kaitse.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti õigus annab ettevõttele kolm võimalust maksta inimesele töö eest: tööleping, töövõtuleping ja käsundusleping. Erinevus on alluvuses. Töötaja töötab ettevõtte juhtimise ja kontrolli all. Töövõtja otsustab olulisel määral ise, kuidas, millal ja kus tööd teha. Lepingu liigi otsustab suhte sisu, mitte lepingu pealkiri.

**Lühidalt**

- Tööleping: isik töötab sinu juhtimise ja kontrolli all ning saab selle eest tasu.
- Töövõtuleping: töövõtja võlgneb tulemuse.
- Käsundusleping: käsundisaaja võlgneb teenuse, mida ta osutab hoolsalt.
- Kummagi võlaõigusliku lepingu alusel eraisikule makstud tasu maksustatakse peaaegu nagu palka: 22% tulumaksu, 33% sotsiaalmaksu, töötuskindlustusmakse ja kogumispensioni makse.
- Kui füüsilisest isikust ettevõtja (FIE) esitab tasu kohta arve ettevõtlustuluna, ei kaasne ettevõttele ühtki neist maksudest.
- Kui asjaolud viitavad töösuhtele, käsitlevad Maksu- ja Tolliamet ja kohtud suhet töösuhtena.

## Mille poolest erineb tööleping? {#mille-poolest-erineb-tooleping}

Töölepingu alusel teeb füüsiline isik teisele isikule tööd, alludes tema juhtimisele ja kontrollile, ning saab selle eest tasu ([TLS § 1 lg 1](https://www.riigiteataja.ee/akt/103072026034#para1)). Kui isik teeb teisele isikule tööd, mille tegemist võib asjaolude järgi oodata üksnes tasu eest, eeldatakse, et tegemist on töölepinguga ([§ 1 lg 2](https://www.riigiteataja.ee/akt/103072026034#para1)).

Töölepingu kohta sätestatut ei kohaldata, kui tööd tegev isik on töö tegemise viisi, aja ja koha valikul olulisel määral iseseisev ([§ 1 lg 4](https://www.riigiteataja.ee/akt/103072026034#para1)). Selle testi peab töövõtja ja ettevõtte suhe läbima. Töölepingu kohta sätestatut ei kohaldata ka juriidilise isiku juhatuse või muu juhtorgani liikme lepingule ([§ 1 lg 5](https://www.riigiteataja.ee/akt/103072026034#para1)).

Testist tuleneb kolm küsimust:

- **Viis.** Kas ettevõte ütleb isikule, kuidas tööd teha, või ainult seda, millist tulemust või teenust ta vajab?
- **Aeg.** Kas isik peab kinni ettevõtte määratud kindlast tööajast või planeerib tööd ise?
- **Koht.** Kas isik peab töötama ettevõtte määratud kohas või valib koha ise?

Kokkulepe, mis võtab töötajalt seadusest tulenevad õigused, näiteks puhkuse või etteteatamise, on tühine, kui suhe on tegelikult töösuhe ([TLS § 2](https://www.riigiteataja.ee/akt/103072026034#para2)).

## Mis on töövõtuleping? {#mis-on-toovotuleping}

Töövõtulepingu alusel valmistab või muudab töövõtja asja või saavutab teenuse osutamisega muu kokkulepitud tulemuse ning tellija maksab selle eest tasu ([VÕS § 635 lg 1](https://www.riigiteataja.ee/akt/120062026018#para635)). See sobib selge lõpptulemusega tööle: veebileht, kujundus, tõlge, remont.

- **Isiklik täitmine.** Seadus eeldab, et töövõtja ei pea tööd isiklikult tegema ([§ 635 lg 3](https://www.riigiteataja.ee/akt/120062026018#para635)), seega võib töövõtja kasutada abilisi või alltöövõtjaid.
- **Tellija ülesütlemine.** Tellija võib lepingu igal ajal üles öelda. Töövõtja võib siis nõuda kokkulepitud tasu, millest on maha arvatud see, mille töövõtja kokku hoidis, ning see, mille ta vabanenud ajaga mujal teenis või oleks võinud teenida ([§ 655 lg 1](https://www.riigiteataja.ee/akt/120062026018#para655)). See ei kehti, kui tellija ütleb lepingu üles töövõtja lepingurikkumise tõttu ([§ 655 lg 2](https://www.riigiteataja.ee/akt/120062026018#para655)).

## Mis on käsundusleping? {#mis-on-kasundusleping}

Käsunduslepingu alusel osutab käsundisaaja käsundiandjale teenuseid ning käsundiandja maksab tasu, kui pooled on tasus kokku leppinud ([VÕS § 619](https://www.riigiteataja.ee/akt/120062026018#para619)). See sobib kestvatele teenustele, millel ei ole kindlat lõpptulemust: nõustamine, konsultatsioonid, raamatupidamine, projektitugi.

- **Hoolsus.** Käsundisaaja tegutseb käsundiandjale lojaalselt ja käsundi laadist tuleneva vajaliku hoolsusega ([§ 620](https://www.riigiteataja.ee/akt/120062026018#para620)).
- **Juhised.** Käsundisaaja järgib käsundiandja juhiseid. Kui käsundisaaja täidab käsundit oma erialastele teadmistele tuginedes, ei või käsundiandja anda üksikasjalikke juhiseid töö tegemise viisi ega tingimuste kohta ([§ 621 lg 1](https://www.riigiteataja.ee/akt/120062026018#para621)).
- **Isiklik täitmine.** Seadus eeldab, et käsundisaaja täidab käsundi isiklikult, kuid ta võib kasutada kolmanda isiku abi ([§ 622](https://www.riigiteataja.ee/akt/120062026018#para622)).
- **Konfidentsiaalsus.** Käsundisaaja hoiab käsundiandja ärisaladusi lepingu kehtivuse ajal ja vajalikus ulatuses ka pärast lepingu lõppemist ([§ 625](https://www.riigiteataja.ee/akt/120062026018#para625)).
- **Ülesütlemine.** Kumbki pool võib tähtajatu käsunduslepingu igal ajal üles öelda ([§ 630 lg 1](https://www.riigiteataja.ee/akt/120062026018#para630)). Käsundisaaja võib selle üles öelda üksnes siis, kui käsundiandja saab teenuse muul viisil, vastasel korral peab ta kahju hüvitama ([§ 630 lg 2](https://www.riigiteataja.ee/akt/120062026018#para630)). Kumbki pool võib iga käsunduslepingu üles öelda, kui temalt ei saa mõistlikult oodata lepingu jätkamist ([§ 631](https://www.riigiteataja.ee/akt/120062026018#para631)).

Kirjuta lepingusse etteteatamise tähtaeg ja erakorralise ülesütlemise alused, et kumbki pool ei peaks tuginema ainult nendele seaduse vaikimisi reeglitele.

## Kuidas maksustatakse eraisiku tasu? {#kuidas-maksustatakse-eraisiku-tasu}

Kui töövõtja on eraisik ja mitte registreeritud füüsilisest isikust ettevõtja, peab ettevõte kinni ja maksab peaaegu samad maksud nagu palgalt.

| Maks                                                                                        | Kes kannab | Õiguslik alus                                                                                                                                                                                              |
| ------------------------------------------------------------------------------------------- | ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Tulumaks 22%, peetakse kinni tasust                                                         | Töövõtja   | [TuMS § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004#para4), [§ 41 p 3](https://www.riigiteataja.ee/akt/129042026004#para41)                                                                       |
| Sotsiaalmaks 33%, tasule lisaks                                                             | Ettevõte   | [SMS § 2 lg 1 p 6](https://www.riigiteataja.ee/akt/121052026019#para2), [§ 7 lg 1](https://www.riigiteataja.ee/akt/121052026019#para7), [§ 9 lg 1 p 2](https://www.riigiteataja.ee/akt/121052026019#para9) |
| Töötuskindlustusmakse, peetakse kinni (2026. aastal 1,6%)                                   | Töövõtja   | [TKindlS § 3 lg 1](https://www.riigiteataja.ee/akt/121052026021#para3), [§ 40 lg 1](https://www.riigiteataja.ee/akt/121052026021#para40), [§ 42 lg 1](https://www.riigiteataja.ee/akt/121052026021#para42) |
| Töötuskindlustusmakse, maksab ettevõte (2026. aastal 0,8%)                                  | Ettevõte   | [TKindlS § 42 lg 1 p 2](https://www.riigiteataja.ee/akt/121052026021#para42)                                                                                                                               |
| Kogumispensioni makse, peetakse kinni (2%, valikul 4% või 6%) isikult, kes peab seda maksma | Töövõtja   | [KoPS § 7 lg 1](https://www.riigiteataja.ee/akt/103122024016#para7), [§ 9](https://www.riigiteataja.ee/akt/103122024016#para9)                                                                             |

Töötuskindlustusmakse määrad on need, mille [Maksu- ja Tolliamet](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates) on 2026. aastaks avaldanud (inglise keeles).

Ettevõte tasub kinnipeetud maksu väljamaksele järgneva kuu 10. kuupäevaks ja esitab samaks päevaks TSD ([TuMS § 40 lg 4 ja 5](https://www.riigiteataja.ee/akt/129042026004#para40)). Ta registreerib isiku ka töötamise registris (TÖR) hiljemalt töö alustamise päeval ([MKS § 25¹ lg 4 p 2](https://www.riigiteataja.ee/akt/109072026040#para25b1), [§ 25² lg 3](https://www.riigiteataja.ee/akt/109072026040#para25b2); vt [Maksu- ja Tolliameti juhend](https://www.emta.ee/en/business-client/registration-business/employment-register), inglise keeles).

[Palgakalkulaator](/et/kalkulaatorid/palgakalkulaator-bruto-neto) näitab samu makse palgalt.

## Mis muutub, kui töövõtja on füüsilisest isikust ettevõtja? {#mis-muutub-kui-toovotja-on-fie}

Kui töövõtja on äriregistrisse kantud füüsilisest isikust ettevõtja (FIE) ja tasu on tema ettevõtlustulu, maksab ettevõte arve täies ulatuses. Ettevõte ei pea kinni tulumaksu ([TuMS § 40 lg 2 p 3](https://www.riigiteataja.ee/akt/129042026004#para40)), ei maksa sotsiaalmaksu ([SMS § 9 lg 1 p 2](https://www.riigiteataja.ee/akt/121052026019#para9)) ega registreeri isikut töötamise registris ([MKS § 25¹ lg 4 p 2](https://www.riigiteataja.ee/akt/109072026040#para25b1)). FIE maksab maksud ettevõtluse kasumilt ise. Füüsilisest isikust ettevõtja peab enne tegevuse alustamist esitama avalduse äriregistrisse kandmiseks ([ÄS § 3 lg 2](https://www.riigiteataja.ee/akt/106072023131#para3)).

## Kas lepingu nimetus kaitseb ettevõtet? {#kas-lepingu-nimetus-kaitseb-ettevotet}

Ei. Otsustavad asjaolud. Kui isik töötab tegelikult kindla tööajaga, juhi alluvuses, ettevõtte töövahenditega ja kindla kuutasu eest, ei läbi suhe [TLS § 1 lõike 4](https://www.riigiteataja.ee/akt/103072026034#para1) iseseisvuse testi ja eeldatakse, et tegemist on töösuhtega ([§ 1 lg 2](https://www.riigiteataja.ee/akt/103072026034#para1)).

Maksustamisel kohaldab Maksu- ja Tolliamet maksudest kõrvalehoidumise eesmärgil tehtud tehingule tingimusi, mis vastavad selle tegelikule majanduslikule sisule ([MKS § 84](https://www.riigiteataja.ee/akt/109072026040#para84)). Oht on suurim siis, kui isik, kes töötab nagu töötaja, esitab arveid FIE või oma ettevõtte kaudu. [Töövõtjate juhend](/et/juhendid/kasundusleping-ja-piiriulene-too#millal-on-tegemist-toolepinguga) selgitab, mida ümberkvalifitseerimine maksma läheb.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/kaupade-import-ja-toll

# Kaupade ostmine välismaalt: ühendusesisene soetamine, import, toll ja aktsiis

> Kuidas Eesti ettevõte maksab käibemaksu, tollimaksu ja aktsiisi kaubalt, mille ta ostab teisest ELi riigist või impordib väljastpoolt ELi, ja kuidas saada EORI number.

Law as of 30.09.2026. General information, not advice for your situation.

Kui Eesti ettevõte ostab kaupa välismaalt, sõltub maks sellest, kust kaup tuleb. Teisest ELi riigist tuleval kaubal tollimaksu ei ole, kuid ettevõte deklareerib selle pealt Eesti käibemaksu. Väljastpoolt ELi tulev kaup läbib tolli: sellel võib olla tollimaks ja tavaliselt ka impordi käibemaks. Tolliõigus on peamiselt ELi õigus ning Eesti tolliseadus lisab ainult riigisiseseid üksikasju.

## Lühidalt {#luhidalt}

- Teise ELi riigi käibemaksukohustuslasest tarnijalt ostes ei ole arvel käibemaksu. Kui ettevõte on käibemaksukohustuslane, deklareerib ta 24 protsenti Eesti käibemaksu ja maksustatavas äritegevuses kasutatava kauba puhul arvab selle samas käibedeklaratsioonis (KMD) maha.
- Väljastpoolt ELi: tollimaks sõltub tariifikoodist, päritolust ja tolliväärtusest. Impordi käibemaks on tavaliselt 24 protsenti tolliväärtusest, millele lisanduvad tollimaks, võimalik aktsiis ja vedu esimese sihtkohani Eestis.
- Käibemaksukohustuslasest ettevõte võib saada loa deklareerida impordi käibemaksu oma KMD-s, nii et piiril ta raha ei maksa.
- Iga ettevõte, kes impordib või ekspordib oma nimel, vajab Maksu- ja Tolliametilt (EMTA) EORI numbrit.
- Alates 01.07.2026 ei tule kuni 150 euro väärtusega väikesaadetised enam tollimaksuta.
- Imporditud aktsiisikaubal (kütus, alkohol, tubakas) on lisaks aktsiis.

## Kuidas deklareerida käibemaksu kaubalt, mis on ostetud teise ELi riigi käibemaksukohustuslaselt? {#uhendusesisene-soetamine}

Tarnija esitab arve ilma käibemaksuta ja ettevõte arvestab Eesti käibemaksu ise ühendusesisese soetamisena. Kui ettevõte on täielik käibemaksukohustuslane ja kasutab kaupa maksustatavas äritegevuses, arvab ta sama summa samas deklaratsioonis sisendkäibemaksuna maha. Mõju rahavoole on null.

Ühendusesisene soetamine on kauba ostmine teise liikmesriigi maksukohustuslaselt, kui kaup veetakse sellest riigist Eestisse ([KMS § 8 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Käibemaksu tasub Eesti ostja ([KMS § 3 lg 4](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 200](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)) standardmääraga 24 protsenti ([KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Tarnija vajab oma müügi nullmääraga maksustamiseks ettevõtte kehtivat Eesti käibemaksukohustuslase numbrit (EE...) ([käibemaksudirektiivi art 138 lg 1 p b](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)), seega anna see enne arve väljastamist.

Maksustamise hetk on lähetamise kuule järgneva kuu 15. päev või arve kuupäev, kui arve tuleb varem ([KMS § 11 lg 2](https://www.riigiteataja.ee/akt/130122025021)). Mahaarvamine käib samasse perioodi. Säilita tarnija arve ja veodokumendid ([KMS § 29 lg 3, § 31 lg 2 ja 8](https://www.riigiteataja.ee/akt/130122025021)).

KMD tuleb esitada järgmise kuu 20. kuupäevaks ([KMS § 27 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Täida need read ([KMD vorm](https://www.riigiteataja.ee/aktilisa/1300/5202/5008/RAM_m17_lisa1.pdf); [EMTA käsiraamat](https://www.emta.ee/en/node/339/handbook/27/pdf)):

- rida 1: maksustatav väärtus ehk hind koos tarnija arveldatud kõrvalkuludega ([KMS § 12 lg 1 ja 6¹](https://www.riigiteataja.ee/akt/130122025021));
- rida 4: 24 protsenti sellest väärtusest arvestatud käibemaksuna;
- rida 5: sama käibemaks sisendkäibemaksuna ning põhivara puhul ka rida 5.2;
- read 6 ja 6.1: soetuse väärtus teadmiseks.

Välisvaluutas hind arvestatakse ümber maksustamise hetke Euroopa Keskpanga kursiga ([KMS § 29 lg 13](https://www.riigiteataja.ee/akt/130122025021)).

Ettevõte, kes ei ole käibemaksukohustuslane, ise käibemaksu ei arvesta. Kui soetuste summa kalendriaasta algusest on alla 10 000 euro, maksab ta lihtsalt tarnija oma käibemaksu. Sellest suurema summa korral peab ta 3 tööpäeva jooksul registreerima end piiratud maksukohustuslasena ja maksma oma soetustelt Eesti käibemaksu, mida ta maha arvata ei saa ([KMS § 8 lg 3 p 7, § 21 lg 2 kuni 4, § 3 lg 5](https://www.riigiteataja.ee/akt/130122025021)). Mahaarvamise õiguse annab ainult täielik käibemaksukohustuslaseks registreerimine. Vaata juhendit [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine).

Sagedased vead: täidetakse ainult rida 6 ja unustatakse read 1, 4 ja 5; arvatakse maha käibemaks kaubalt, mida maksustatava käibe jaoks ei kasutata; võetakse vastu välisriigi käibemaksuga arve kauba eest, mis veeti Eestisse. Palu tarnijalt parandatud arve 0-protsendilise määraga.

Alates 01.01.2027 käibedeklaratsioon muutub: eraldi VD aruanne kaotatakse ja selle andmed lähevad KMD koosseisu ([KMS § 27 lg 1⁵, 01.01.2027 jõustuv redaktsioon](https://www.riigiteataja.ee/akt/130062026130)). Käibemaksu arvestamine jääb samaks, kuid deklaratsiooni read muutuvad. EMTA teatel on andmepõhine deklaratsioon kasutatav alates 2027. aasta aprillist ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibedeklaratsiooni-ja-aruannete-esitamine/kaibedeklaratsiooni-esitamine-muutub-2027-aastal-andmepohiseks)). Enne 2027. aasta jaanuari kuni märtsi deklaratsioonide esitamist kontrolli olukorda EMTA-st ja oma tarkvarast.

## Milline käibemaks kehtib kasutatud varale, mis on ostetud ELis eraisikult või marginaalskeemi kasutavalt edasimüüjalt? {#kasutatud-kaup}

Eestis mitte mingisugune. Eraisikult või kasutatud kauba erikorra (marginaalskeemi) alusel müüvalt edasimüüjalt ostetud kasutatud vara ei ole ühendusesisene soetamine. Ettevõte ei arvesta Eesti käibemaksu ja tal ei ole sisendkäibemaksu, mida maha arvata. Erand on uus transpordivahend.

Otsustab müüja staatus:

- **Tavapäraselt müüv käibemaksukohustuslasest ettevõte**: ühendusesisene soetamine, mille käibemaksu arvestab ostja Eestis, nagu eespool kirjeldatud, ka kasutatud kauba puhul.
- **Eraisik**: maksustatavat käivet ega soetust ei ole ([KMS § 8 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Kogu hind on ettevõtte kulu.
- **Marginaalskeemi kasutav edasimüüja**: edasimüüja maksab käibemaksu oma marginaalilt oma riigis ja arvel käibemaksu ei ole. See ei ole ühendusesisene soetamine ([KMS § 8 lg 3 p 8](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 4 p a](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)). Midagi ei deklareerita ja varjatud käibemaksu maha arvata ei saa.
- **Oma riigis maksuvabastusega väikeettevõte („EX“ number)**: registreeritud ostjale Eesti käibemaksu ei teki ([KMS § 3 lg 7](https://www.riigiteataja.ee/akt/130122025021)).

Marginaalskeem on mõeldud edasimüüjatele, kes ostavad kasutatud kaupa edasimüügiks ([KMS § 41](https://www.riigiteataja.ee/akt/130122025021)). Ettevõte, kes ostab vara selle kasutamiseks, näiteks väljarentimiseks, ei ole edasimüüja. Ta ei saa seda vara hiljem marginaalskeemi alusel edasi müüa.

**Uus transpordivahend.** Uus transpordivahend on üle 48 cm³ või 7,2 kW maismaa mootorsõiduk, mis müüakse 6 kuu jooksul esmakasutusest või mille läbisõit on alla 6000 km, üle 7,5 m pikkune veesõiduk 3 kuu jooksul või alla 100 kasutustunni või üle 1550 kg stardimassiga õhusõiduk 3 kuu jooksul või alla 40 lennutunni ([KMS § 2 lg 7](https://www.riigiteataja.ee/akt/130122025021)). Selle ostmine ükskõik kellelt teises liikmesriigis maksustatakse Eestis. Ka ostja, kes ei ole käibemaksukohustuslane, maksab Eesti käibemaksu 10 päeva jooksul pärast saabumist ja enne sõiduki registreerimist ([KMS § 3 lg 6 p 3, § 38 lg 4](https://www.riigiteataja.ee/akt/130122025021)).

## Milline tollimaks ja impordi käibemaks kehtib väljastpoolt ELi tulevale kaubale? {#tollimaks-ja-impordi-kaibemaks}

Tollimaks sõltub kauba tariifikoodist, päritolust ja tolliväärtusest. EMTA andmetel on määrad enamasti 0 kuni 17 protsenti ([EMTA, tollimaks](https://www.emta.ee/en/business-client/customs-trade-goods/taxation-goods/customs-duty)). Impordi käibemaks on 24 protsenti tolliväärtusest, millele lisanduvad tollimaks, võimalik aktsiis ja vedu esimese sihtkohani Eestis.

Väljastpoolt ELi tulev kaup, mis läheb ELi turule, deklareeritakse vabasse ringlusse lubamiseks ([liidu tolliseadustiku art 201](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Käibemaksu mõttes on see import ([KMS § 6 lg 1 p 1](https://www.riigiteataja.ee/akt/130122025021)). Tollivõlg tekib, kui toll võtab deklaratsiooni vastu ([liidu tolliseadustiku art 77](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Tollimaksu määravad kolm asja:

1. **Klassifitseerimine.** Igal tootel on 10-kohaline TARIC-kood ([liidu tolliseadustiku art 56 ja 57](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Otsi see Eesti tollitariifistikust EMTS ([tolliseaduse § 20](https://www.riigiteataja.ee/akt/130122024018)).
2. **Päritolu.** Vabakaubanduslepingu alusel võib tollimaks langeda nullini, kui esitad päritolutõendi ([liidu tolliseadustiku art 59 kuni 64](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).
3. **Tolliväärtus.** Tavaliselt tegelikult makstud hind, millele lisanduvad, kui need ei ole juba hinnas, vahendustasud (mitte ostuvahendustasud), pakendamine, litsentsitasud, mis on müügi tingimus, ning vedu, kindlustus ja käitlemine kuni kohani, kus kaup ELi siseneb ([liidu tolliseadustiku art 70 ja 71](https://eur-lex.europa.eu/eli/reg/2013/952/oj); [EMTA, tolliväärtus](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/tollivaartus)). Kui müüki ei ole, näiteks tasuta näidise puhul, kasutatakse muid meetodeid (art 74).

Impordi käibemaksu maksustatav väärtus on tolliväärtus, millele lisanduvad tollimaks, võimalik aktsiis ning vedu ja muud kulud esimese sihtkohani Eestis, kui need ei ole juba tolliväärtuses ([KMS § 13 lg 1](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 85 ja 86](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)).

Näide: hind 100 000 eurot, vedu ELi piirini 2000 eurot, tollimaks 0, vedu piirilt Tallinna 500 eurot. Tolliväärtus on 102 000 eurot, käibemaksu maksustatav väärtus 102 500 eurot ja impordi käibemaks 24 600 eurot.

Käibemaksukohustuslasest ettevõte, kes kasutab kaupa maksustatava käibe jaoks, arvab impordi käibemaksu maha tollideklaratsiooni alusel vabasse ringlusse lubamise perioodis ([KMS § 29 lg 3 p 2, § 31 lg 4 ja 8](https://www.riigiteataja.ee/akt/130122025021)). Tollimaksu maha arvata ei saa: see on osa kauba soetusmaksumusest. Toll tagastab tollimaksu või vabastab sellest ainult liidu tolliseadustikus nimetatud juhtudel, näiteks liigse sissenõudmise, puudustega kauba või tolli vea korral. Taotlus tuleb esitada kolme aasta jooksul, puudustega või lepingule mittevastava kauba puhul ühe aasta jooksul ([liidu tolliseadustiku art 116 kuni 121](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Mõnel kaubal on ka dumpinguvastane tollimaks, sanktsioonid või litsentsinõue. Kontrolli meetmeid EMTS-ist enne tellimist.

## Kas impordi käibemaksu saab piiril tasumise asemel deklareerida käibedeklaratsioonis? {#impordi-kaibemaks-kmd-s}

Jah. Käibemaksukohustuslasest ettevõte, kes teavitab EMTA-t eelnevalt ja saab selle kinnituse, deklareerib impordi käibemaksu oma KMD-s ja arvab selle samas deklaratsioonis maha. Tollis raha ei maksta ([KMS § 38 lg 2¹](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 211](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)).

Ilma selle loata tasutakse impordi käibemaks tollieeskirjade järgi vabasse ringlusse lubamisel ([KMS § 38 lg 2](https://www.riigiteataja.ee/akt/130122025021)). Sageli maksab selle ette tolliagent, kes võtab maksult tasu.

Tingimused ([KMS § 38 lg 2¹ ja 2²](https://www.riigiteataja.ee/akt/130122025021)):

- ettevõte on käibemaksukohustuslasena registreeritud maksukohustuslane (piiratud maksukohustuslane seda kasutada ei saa);
- ta on olnud registreeritud vähemalt eelnenud 12 järjestikust kuud;
- nende 12 kuu jooksul ei ole ta esitanud ühtki deklaratsiooni hilinemisega ja tal ei ole olnud maksuvõlga;
- **põhivara** puhul 12 kuu tingimus ei kehti, kuid EMTA võib nõuda tagatist ja teatab sellest ettevõttele 5 tööpäeva jooksul.

Kuidas see käib ([EMTA käsiraamat](https://www.emta.ee/en/node/339/handbook/27/pdf)):

1. Taotle e-MTA-s tollilubade all luba kaubale või luba põhivarale. Põhivara puhul märgi impordi periood (kuni 3 kuud), hinnanguline väärtus ja kirjeldus.
2. EMTA kinnitab või keeldub 30 päeva jooksul ([KMS § 38 lg 2³](https://www.riigiteataja.ee/akt/130122025021)). Kauba loal ei ole lõppkuupäeva ja seda kontrollitakse igal kuul. Põhivara luba lõpeb oma tähtajaga.
3. Taotle luba enne kauba deklareerimist. Kauba loaga ettevõte ei vaja eraldi põhivara luba.
4. KMD-s täidab EMTA impordideklaratsioonide põhjal ette rea 4¹ (tasumisele kuuluv impordi käibemaks). Mahaarvamise kannab ettevõte ise ritta 5 ja 5.1 ning põhivara puhul ka ritta 5.2 ([KMD vorm](https://www.riigiteataja.ee/aktilisa/1300/5202/5008/RAM_m17_lisa1.pdf)).

Kui igakuine kontroll leiab, et mõni tingimus ei ole enam täidetud, võib EMTA õiguse peatada. Kuue järjestikuse peatamiskuu järel või maksuotsusega võib EMTA õiguse kehtetuks tunnistada ([KMS § 38 lg 2⁴ kuni 2⁶](https://www.riigiteataja.ee/akt/130122025021)).

Uus ettevõte, kes ostab ühe suure põhivara, peaks taotlema põhivara loa enne vara saabumist. Ilma selleta peab ettevõte käibemaksu piiril ise rahastama ja saab selle tagasi alles hilisema KMD enammakse tagastusena.

## Kas ettevõte vajab EORI numbrit? {#eori-number}

Jah. Iga ettevõte, kes impordib, ekspordib või teeb muid tollitoiminguid oma nimel, vajab EORI numbrit. Eestis annab selle EMTA ja see kehtib kogu ELis ([liidu tolliseadustiku art 9](https://eur-lex.europa.eu/eli/reg/2013/952/oj); [tolliseaduse § 3 lg 1](https://www.riigiteataja.ee/akt/130122024018)).

Eesti OÜ saab EORI numbri EMTA-lt ka siis, kui tema esimene import toimub teises liikmesriigis. Taotle seda e-MTA-s tolli all („Ettevõtjate registreerimis- ja identifitseerimisnumber (EORI)“). Taotleja peab olema juhatuse liige või omama EORI juurdepääsuõigust ([EMTA, EORI](https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/economic-operator-registration-eori)).

Reeglid, mida teada ([EMTA, EORI](https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/economic-operator-registration-eori)):

- ühel ettevõttel on üks EORI number, mida kasutatakse kõikjal ELis;
- seda on vaja ka siis, kui deklaratsiooni esitab tolliagent, sest deklaratsioon nimetab importija selle numbri järgi;
- Ühendkuningriigi GB EORI number ELis ei kehti.

Taotle numbrit kohe, kui esimest importi planeerid. Kuller võib ettevõttele saadetud paki kinni pidada, kuni EORI number on esitatud.

## Kas kasutada tolliagenti või esitada impordideklaratsioon ise? {#tolliagent}

Mõlemad on võimalikud. Ettevõte võib esitada oma tollideklaratsiooni ise ilma tegevusloata ([liidu tolliseadustiku art 170](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Tolliagent on kasulik ühekordse, ebatavalise või suure väärtusega impordi puhul.

Tolliagent (tolliagentuur) tegutseb ettevõtte eest ühel kahest viisist ([liidu tolliseadustiku art 18](https://eur-lex.europa.eu/eli/reg/2013/952/oj)):

- **Otsene esindamine**: agent tegutseb ettevõtte nimel. Deklarant on ettevõte ja tollimaks on tema võlg.
- **Kaudne esindamine**: agent tegutseb oma nimel. Temast saab deklarant ja ta vastutab tollimaksu eest koos ettevõttega solidaarselt ([liidu tolliseadustiku art 77 lg 3 ja art 84](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Eestis vajab tolliesindaja EMTA tolliagentuuri tegevusluba ka siis, kui ta tasu ei võta. Ainsad erandid on kitsas juhtum liidu tolliseadustiku art 18 lg 2 alusel ja eraisik, kes esindab teist eraisikut väljaspool majandustegevust ([tolliseaduse § 17](https://www.riigiteataja.ee/akt/130122024018)). EMTA avaldab tolliagentuuride nimekirja. Agendi volitad e-MTA-s või kirjaliku volikirjaga ([liidu tolliseadustiku art 19](https://eur-lex.europa.eu/eli/reg/2013/952/oj); [EMTA, tolliagentuurid](https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-agencies)). Andmete õigsuse eest vastutavad nii deklarant kui ka esindaja ([liidu tolliseadustiku art 15 lg 2](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Tolliagentuuri kaudu tasutud impordi käibemaksu arvab pärast vabasse ringlusse lubamist maha ettevõte, mitte agentuur ([KMS § 31 lg 6 ja 7](https://www.riigiteataja.ee/akt/130122025021)).

Ise esitades esita deklaratsioon elektrooniliselt EMTA impordisüsteemis e-MTA kaudu ([EMTA, vabasse ringlusse lubamine](https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/free-circulation)). Vaja on EORI numbrit, tariifikoodi, tolliväärtust, lisadokumente ja eelneva dokumendi viidet.

See viide on kõige sagedasem tagasilükkamise põhjus. Väljastpoolt ELi saabuv kaup läheb esmalt ajutisele ladustamisele ajutise ladustamise deklaratsiooni alusel, mille esitab vedaja või kuller ([liidu tolliseadustiku art 139 ja 145](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Impordideklaratsioon peab viitama täpselt sellele dokumendile. Kui sisestad ajutise ladustamise deklaratsiooni MRN-i asemel lennuveokirja numbri või vale dokumendiliigi, ei leia süsteem kaupa üles. Küsi vedaja tolliosakonnast täpne dokumendiliigi kood, MRN, veodokumendi number ja ladustamiskoha kood. Seejärel esita uus deklaratsioon. Tagasi lükatud deklaratsiooni ei ole kunagi vastu võetud, seega ei ole midagi muuta ([liidu tolliseadustiku art 172 kuni 174](https://eur-lex.europa.eu/eli/reg/2013/952/oj)).

Kaup võib olla ajutisel ladustamisel kuni 90 päeva ([liidu tolliseadustiku art 149](https://eur-lex.europa.eu/eli/reg/2013/952/oj)). Teata kullerile ette, et ettevõte deklareerib saadetise ise.

## Mis muutus 01.07.2026 väikese väärtusega saadetiste puhul, mis tulevad väljastpoolt ELi? {#vaikesaadetised}

Kuni 150 euro väärtusega saadetiste tollimaksuvabastus lõppes 01.07.2026 ([nõukogu määrus (EL) 2026/382](https://eur-lex.europa.eu/eli/reg/2026/382/oj)). EMTA andmetel maksab ettevõttelt tarbijale saadetav kuni 150 euro väärtusega saadetis nüüd lisaks käibemaksule kindlat tollimaksu 3 eurot iga kaubakategooria kohta. Ettevõtete vaheline saadetis deklareeritakse tavapäraselt olenemata väärtusest ja sellelt makstakse tavalist tollimaksumäära ([EMTA, saadetised alates 01.07.2026](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/saadetise-maksustamine-alates-1-juulist-2026)).

Impordi käibemaks kehtib igale saadetisele olenemata väärtusest ([KMS § 13 lg 3¹](https://www.riigiteataja.ee/akt/130122025021)). Kuni 150 euro väärtusega kaugmüügi puhul (mitte aktsiisikaup) võib müüja küsida käibemaksu juba ostu vormistamisel impordi ühtse kontaktpunkti (IOSS) erikorra alusel. Import on siis käibemaksust vabastatud ([KMS § 43¹ lg 1, § 17 lg 1 p 11](https://www.riigiteataja.ee/akt/130122025021)). Ilma IOSS-ita võib postiettevõtja või kuller koguda 24-protsendilise käibemaksu saajalt ([KMS § 43²](https://www.riigiteataja.ee/akt/130122025021)).

Mida see EMTA andmetel ettevõttele tähendab:

- ettevõtte ostetud saadetis, ka näidis, deklareeritakse täielikus impordiprofiilis selle tariifikoodi tavalise tollimaksumääraga;
- lihtsustatud profiil on ainult tarbijale suunatud kaugmüügi ja eraisikute vaheliste kingituste jaoks ning ettevõtte EORI numbrit seal ei kasutata;
- mitut kuni 150 euro väärtusega saadetist ei tohi 3-eurosest tollimaksust pääsemiseks üheks liita ([EMTA, saadetised alates 01.07.2026](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/saadetise-maksustamine-alates-1-juulist-2026)) ja toll võib keelduda ühe saadetise osade kohta eraldi esitatud deklaratsioonidest ([tolliseaduse § 28 lg 2](https://www.riigiteataja.ee/akt/130122024018));
- ettevõte arvab impordi käibemaksu maha tavapäraselt.

Kes esitab väikese väärtusega saadetise deklaratsiooni enne kauba saabumist, peab maksu ette tasuma koos 7 protsendiga. Erandid on maksu tasumise edasilükkamise õigus, eespool kirjeldatud KMD luba, IOSS ja kulleri erikord ([tolliseaduse § 27 lg 2 ja 3](https://www.riigiteataja.ee/akt/130122024018)).

2026. aasta lõpuks on välja kuulutatud veel muudatusi, nende seas saadetisepõhine tollikäitlustasu. Enne üksikasjadele tuginemist kontrolli EMTA lehte.

## Millal tekib ettevõttel kütuse, alkoholi või tubaka aktsiisikohustus? {#aktsiis}

Ettevõte, kes ostab aktsiisikaupa Eestis tavahinnaga, ei võlgne midagi: aktsiis on hinnas. Ise tasub ta aktsiisi siis, kui impordib aktsiisikaupa väljastpoolt ELi või toob äritegevuseks teisest liikmesriigist kaupa, mille aktsiis on seal juba tasutud.

Aktsiisikaup on alkohol, tubakatooted, kütus ja elekter ([ATKEAS § 1 lg 1](https://www.riigiteataja.ee/akt/129042026013)). Maksukohustus tekib, kui kaup lubatakse tarbimisse, mis hõlmab ka importi, või kui see saabub teisest liikmesriigist Eestisse ilma aktsiisi peatamiseta ([ATKEAS § 4¹ lg 1 p 4, § 24 lg 1](https://www.riigiteataja.ee/akt/129042026013)).

- **Import väljastpoolt ELi**: deklarant tasub aktsiisi koos tollimaksu ja impordi käibemaksuga ([ATKEAS § 9, § 10, § 22 lg 1 p 2, § 25 lg 4](https://www.riigiteataja.ee/akt/129042026013)). Aktsiis on osa impordi käibemaksu maksustatavast väärtusest ([KMS § 13 lg 1](https://www.riigiteataja.ee/akt/130122025021)).
- **Teises liikmesriigis aktsiisiga maksustatud kaup äritegevuseks**, näiteks vein edasimüügiks: seda võib vastu võtta ainult sertifitseeritud kaubasaaja. Ettevõte registreerib iga saadetise EMTA-s ja annab tagatise enne lähetamist. Eesti aktsiisi deklareerib ja tasub ta 5 päeva jooksul ([ATKEAS § 21¹ lg 1, § 25 lg 2², § 41 lg 1¹, § 44⁴](https://www.riigiteataja.ee/akt/129042026013); [EMTA, aktsiisid](https://www.emta.ee/en/business-client/taxes-and-payment/excise-duties)).
- **Kütus paagis**: teisest liikmesriigist saabuva sõiduki standardpaagis olev kütus on aktsiisivaba, kui seda kasutatakse selles sõidukis ja seda ei tooda kaubanduslikul eesmärgil, näiteks müügiks või üleandmiseks. Sama kehtib rahvusvahelisel veol ([ATKEAS § 69 lg 1 ja 2](https://www.riigiteataja.ee/akt/129042026013); [direktiivi 2003/96/EÜ art 24](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:02003L0096-20230605)). Väljastpoolt ELi tulles on kalendrikuu esimesel saabumisel vabastatud standardpaak ja kuni 10 liitrit kanistris, hilisematel saabumistel kehtivad kitsamad reeglid ([ATKEAS § 68](https://www.riigiteataja.ee/akt/129042026013)). Vabastatud kütust ei tohi sõidukist välja võtta, ladustada ega edasi anda.

Ettevõte, kes ei ole käibemaksukohustuslane ja soetab teisest liikmesriigist alkoholi, tubakatooteid või kütust (v.a maagaas), tasub ka Eesti käibemaksu olenemata summast. 10 000 euro piirmäär siin ei kehti ([KMS § 3 lg 6 p 4, § 21 lg 2, § 38 lg 5](https://www.riigiteataja.ee/akt/130122025021)). Aktsiisimäärad muutuvad sageli ([ATKEAS § 46 ja § 66](https://www.riigiteataja.ee/akt/129042026013)), seega kontrolli määra vabasse ringlusse lubamise päeval.

## Kuidas kirjendada ja amortiseerida imporditud kallist põhivara? {#imporditud-pohivara}

Võta vara arvele soetusmaksumuses: ostuhind koos tollimaksu, tagastamatute maksude, veo, tolliagendi tasude ja muude kasutusvalmidusse viimise kuludega. Impordi käibemaks, mille ettevõte maha arvab, ei ole soetusmaksumuse osa. Amortiseeri vara selle kasuliku eluea jooksul alates päevast, mil see on kasutusvalmis. Eesti raamatupidamisreeglid ei luba ümberhindlust turuväärtusele.

Enne suurt importi valmistu selles järjekorras: EORI number, täielik käibemaksukohustuslaseks registreerimine, impordi käibemaksu põhivara luba ning tariifikoodi ja võimaliku litsentsinõude kontroll. Säilita tollideklaratsioon ja selle MRN: see on käibemaksu mahaarvamise tõend ([KMS § 31 lg 4](https://www.riigiteataja.ee/akt/130122025021)).

Reeglid tulenevad Raamatupidamise Toimkonna juhendist RTJ 5 ([RTJ](https://www.riigiteataja.ee/akt/124072026006)). Allpool toodud punktide numbrid on pärit redaktsioonist, mis kehtib 01.01.2027 või hiljem algavatele majandusaastatele. Varasemas redaktsioonis on samad põhimõtted.

- **Soetusmaksumus** (RTJ 5 p 11 ja 12): ostuhind koos tollimaksu ja tagastamatute maksudega ning otseselt seotud kulud, nagu vedu, paigaldus, testimine ja asjatundjate tasud. Ettevõttel, kellel ei ole mahaarvamise õigust, on impordi käibemaks soetusmaksumuse osa.
- **Amortisatsioon** (RTJ 5 p 21 kuni 30): soetusmaksumus miinus lõppväärtus jaotatakse kasuliku eluea peale, tavaliselt lineaarselt. Amortisatsioon peegeldab kasutamist, mitte turuväärtust. Ettevõte määrab oma meetodid ja määrad arvestuspõhimõtetes.
- **Komponendid** (RTJ 5 p 18 ja 19): olulist teistsuguse kasuliku elueaga osa, näiteks mootorit, amortiseeritakse eraldi.
- **Hilisemad kulud** (RTJ 5 p 31 ja 32): parendus või asendatud komponent, mis toob tulevikus kasu, lisatakse vara maksumusele ja vana osa jääkmaksumus kantakse maha. Tavapärane remont on kulu.
- **Ümberhindlust ei ole** (RTJ 5 p 83): lubatud on ainult soetusmaksumuse mudel. Võimalik on ainult allahindlus.

Käibemaksu järelarvestus: kui põhivara kasutamine maksustatava käibe jaoks muutub, korrigeeritakse mahaarvatud sisendkäibemaksu iga kalendriaasta lõpus 5 aasta jooksul, kinnisasja puhul 10 aasta jooksul ([KMS § 32 lg 4 kuni 4²](https://www.riigiteataja.ee/akt/130122025021)). Maksustatav müük selle perioodi jooksul loetakse perioodi lõpuni täielikuks maksustatavaks kasutuseks, seega ettevõte, kes arvas käibemaksu täielikult maha, tavaliselt midagi tagasi ei maksa. Kui müügihind on alla poole soetusmaksumusest, võib tagasimakse siiski tekkida ([KMS § 32 lg 5 ja 5¹](https://www.riigiteataja.ee/akt/130122025021)).

Sõiduautol on omad reeglid: sisendkäibemaksu 50-protsendiline piirang ([KMS § 30 lg 3](https://www.riigiteataja.ee/akt/130122025021)), mootorsõidukimaks ja registreerimistasu. Vaata juhendeid [ametiauto isiklik kasutamine](/et/juhendid/ametiauto-isiklik-kasutamine) ja [automaksu tasumine](/et/juhendid/automaks-ja-kindlustus/automaksu-tasumine).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/majandusaasta-aruanne-ja-audit

# Osaühingu majandusaasta aruanne ja audit

> Millal osaühing majandusaasta aruande esitab, mida mikro- või väikeettevõtja sinna paneb, kes selle allkirjastab ja kinnitab, trahvid hilinemise eest ning auditi piirmäärad.

Law as of 30.09.2026. General information, not advice for your situation.

Iga Eesti osaühing (OÜ) esitab igal aastal äriregistrile majandusaasta aruande, ka siis, kui tal tegevust ei olnud. See juhend selgitab tähtaega, seda, mida mikro- või väikeettevõtja peab aruandesse panema, kes aruande allkirjastab ja kinnitab, mis juhtub hilinemise korral ning millal on ettevõttel vaja ka auditit või ülevaatust. Juhend käsitleb osaühingut; aktsiaseltsi (AS) reeglid on kohati teistsugused.

**Lühidalt**

- Aruanne tuleb esitada kuue kuu jooksul pärast majandusaasta lõppu: kalendriaasta korral 30. juuniks.
- Enamik väikeettevõtjaid esitab lühendatud aastaaruande: bilansi, kasumiaruande ja mõned lisad.
- Aruande allkirjastab üks juhatuse liige ja seejärel kinnitavad osanikud selle otsusega.
- Hilinenud aruande eest võib tulla korduv trahv, iga kord kuni 3200 eurot, ja lõpuks registrist kustutamine.
- Auditit või ülevaatust on vaja ainult siis, kui müügitulu, varade ja töötajate arvu piirmäärad on ületatud.

## Millal tuleb majandusaasta aruanne esitada? {#millal-tuleb-majandusaasta-aruanne-esitada}

Aruanne tuleb esitada kuue kuu jooksul pärast majandusaasta lõppu. Kui majandusaasta on kalendriaasta, on tähtaeg 30. juuni ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)). Majandusaasta on kalendriaasta, kui põhikiri ei sätesta teisiti, ja selle pikkus on 12 kuud ([RPS § 13 lg 1 ja 3](https://www.riigiteataja.ee/akt/110072025003#para13)). Uus ettevõte võib teha oma esimese majandusaasta lühema või pikema, kuni 18 kuud ([RPS § 13 lg 2](https://www.riigiteataja.ee/akt/110072025003#para13)). Tähtaja pikendamist taotleda ei saa: seadus seda ei võimalda.

Täpsed reeglid koos näidetega esimese majandusaasta ja kalendriaastast erineva majandusaasta kohta on lehel [Majandusaasta aruanne: kes, millal ja kuidas selle esitab](/et/juhendid/majandusaasta-aruanne-ja-audit/majandusaasta-aruande-esitamine). [Maksutähtaegade kalender](/et/kalkulaatorid/maksutahtaegade-kalender) näitab seda tähtpäeva sinu teiste tähtaegade kõrval.

## Kas ettevõte on mikro-, väike- või keskmise suurusega ettevõtja? {#mikro-vaike-voi-keskmine-ettevote}

Ettevõtja suurusklass sõltub kolmest näitajast aruandekuupäeva seisuga: varad kokku, aruandeaasta tulu ja keskmine töötajate arv. Ettevõte kuulub klassi, kui kolmest näitajast kaks ei ületa selle klassi piirmäärasid ([RPS § 3 p 14 kuni 17](https://www.riigiteataja.ee/akt/110072025003#para3)).

| Klass                        | Varad kokku      | Tulu             | Keskmine töötajate arv |
| ---------------------------- | ---------------- | ---------------- | ---------------------- |
| Mikroettevõtja               | 450 000 eurot    | 900 000 eurot    | 10                     |
| Väikeettevõtja               | 7 500 000 eurot  | 15 000 000 eurot | 50                     |
| Keskmise suurusega ettevõtja | 25 000 000 eurot | 50 000 000 eurot | 250                    |

Tulu tähendab igasugust majandusliku kasu suurenemist, seega kuuluvad selle hulka ka dividendid, intressid ja kasum osade või aktsiate müügist ([RPS § 3 p 4](https://www.riigiteataja.ee/akt/110072025003#para3)). Ettevõte, mille peamine tuluallikas on kaupade ja teenuste müük, võib tulu asemel lähtuda müügitulust ([RPS § 2 lg 6](https://www.riigiteataja.ee/akt/110072025003#para2)).

Ettevõte ei kaota oma klassi kohe. Klassi soodustused kehtivad seni, kuni ettevõte on piirmäärasid ületanud kahel järjestikusel aruandekuupäeval ([RPS § 2 lg 6](https://www.riigiteataja.ee/akt/110072025003#para2)).

## Mida peab väikeettevõtja majandusaasta aruandesse panema? {#mida-peab-vaikeettevotja-aruandesse-panema}

Eesti finantsaruandluse standardist lähtuv mikro- või väikeettevõtja võib esitada lühendatud raamatupidamise aastaaruande: vähemalt bilansi, kasumiaruande ja lisad ([RPS § 15 lg 2¹](https://www.riigiteataja.ee/akt/110072025003#para15)). Aruandel on järgmised osad:

- **Põhiaruanded:** bilanss ja kasumiaruanne.
- **Lisad:** vähemalt need [RPS § 21 lõike 3](https://www.riigiteataja.ee/akt/110072025003#para21) punktid, mis ettevõttele kehtivad. Näiteks arvestuspõhimõtted, tehingud seotud osapooltega, laenud juhatuse liikmetele, garantiid ja aruandekuupäevajärgsed sündmused. Lisa muutub kohustuslikuks kohe, kui vastav asjaolu on olemas.
- **Tegevusaruanne:** lühike ülevaade tegevusest, aasta olulistest sündmustest ja eeldatavatest arengusuundadest ([RPS § 24 lg 1](https://www.riigiteataja.ee/akt/110072025003#para24)). Kui omakapital ei vasta äriseadustiku nõuetele, kirjeldatakse tegevusaruandes omakapitali taastamiseks kavandatavaid tegevusi ([RPS § 24 lg 10](https://www.riigiteataja.ee/akt/110072025003#para24)).
- **Koos aruandega:** kasumi jaotamise või kahjumi katmise ettepanek ja müügitulu jaotus kuni kümne suurema tegevusala kaupa ([ÄS § 179 lg 4 ja 6](https://www.riigiteataja.ee/akt/106072023131#para179)).

Eesti finantsaruandluse standardist lähtuv mikroettevõtja võib tegevusaruande koostamata jätta ([RPS § 14 lg 1¹](https://www.riigiteataja.ee/akt/110072025003#para14)) ja esitab vähem lisasid. Kui omakapital on liiga väike, kirjeldab ta omakapitali taastamise kava siiski lisades ([RPS § 21 lg 4](https://www.riigiteataja.ee/akt/110072025003#para21)).

## Kes allkirjastab majandusaasta aruande? {#kes-allkirjastab-majandusaasta-aruande}

Juhatus kiidab aruande heaks ja seejärel allkirjastab selle vähemalt üks juhatuse liige, märkides heakskiitmise kuupäeva ([RPS § 25 lg 3](https://www.riigiteataja.ee/akt/110072025003#para25)). Aruande esitamisega kinnitavad juhatuse liikmed, et aruande andmed on õiged ja täielikud ([RPS § 25 lg 2](https://www.riigiteataja.ee/akt/110072025003#para25)).

Kui aruanne on koostatud ja esitatud e-äriregistri kaudu ning selle kinnitaja ja esitaja on turvalisel viisil tuvastatud, ei pea sellele eraldi e-allkirja lisama. See erand ei kehti auditeeritud aruande kohta ([RPS § 25 lg 4](https://www.riigiteataja.ee/akt/110072025003#para25)).

- Välismaal asuv juhatuse liige saab portaalis allkirjastada Eesti ID-kaardi, e-residendi digi-ID, Mobiil-ID või Smart-ID abil. Kui tal ühtegi neist ei ole, võib ta allkirjastada väljatrüki paberil ja skaneeritud koopia laaditakse üles ([RIK abiinfo](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/13-voimalused-valismaalastele)).
- Juhatuse liige võib määrata raamatupidaja portaalis sisestajaks ja anda talle õiguse aruanne esitada ([RIK abiinfo](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/2-sisestaja-maaramine-ja-eemaldamine)). Raamatupidaja ei saa juhatuse asemel allkirjastada ([RPS § 25 lg 3](https://www.riigiteataja.ee/akt/110072025003#para25)).
- Kui osaühingul ei ole juhatuse liikmeid ega nõukogu, peab aruande esitama enamus- või ainuosanik ([ÄS § 179 lg 4³](https://www.riigiteataja.ee/akt/106072023131#para179)).

## Kas osanikud peavad majandusaasta aruande kinnitama? {#kas-osanikud-peavad-aruande-kinnitama}

Jah. Majandusaasta aruande kinnitamise otsustavad osanikud ([ÄS § 179 lg 3](https://www.riigiteataja.ee/akt/106072023131#para179)). Seda saab teha kolmel viisil:

- **Koosolekul:** üle poole koosolekul esindatud häältest ([ÄS § 174 lg 1](https://www.riigiteataja.ee/akt/106072023131#para174)).
- **Kirjalikult, koosolekut kokku kutsumata:** juhatus saadab otsuse eelnõu koos tähtajaga. Kui osanik ei vasta tähtaja jooksul, loetakse, et ta hääletab otsuse vastu ([ÄS § 173 lg 2](https://www.riigiteataja.ee/akt/106072023131#para173)). Otsuse poolt peab olema üle poole kõigi osanike häältest ([ÄS § 174 lg 2](https://www.riigiteataja.ee/akt/106072023131#para174)).
- **Üks osanik või kõik osanikud on nõus:** kirjalik otsus, mille osanikud allkirjastavad ja millesse märgitakse osanike nimed, häälte arv ja otsuse tegemise aeg ([ÄS § 173 lg 6 ja 7](https://www.riigiteataja.ee/akt/106072023131#para173)).

Kui osanikud aruannet ei kinnita, esitab juhatus selle siiski tähtajaks, vastava märkega, et aruanne on kinnitamata ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)). Kinnitamine on oluline väljamaksete jaoks: dividendi makstakse ainult kinnitatud majandusaasta aruande alusel ([ÄS § 157 lg 1](https://www.riigiteataja.ee/akt/106072023131#para157)). Vaata ka juhendit [dividendide kohta](/et/juhendid/dividendide-maksmine).

## Mis juhtub, kui majandusaasta aruanne hilineb? {#kui-majandusaasta-aruanne-hilineb}

Registripidaja võib määrata ettevõttele trahvi ilma eelneva hoiatuseta ja määrata seda korduvalt, kuni aruanne on esitatud ([ÄRS § 57 lg 1](https://www.riigiteataja.ee/akt/114032025010#para57)). Trahvi võib määrata ka isikutele, kes on kohustatud aruande esitama ([ÄRS § 57 lg 3](https://www.riigiteataja.ee/akt/114032025010#para57)). Iga trahv võib olla kuni 3200 eurot ([TsMS § 46 lg 1](https://www.riigiteataja.ee/akt/120062026021#para46)).

Edasised sammud:

1. **Kustutamise hoiatus:** registripidaja määrab uue tähtaja koos hoiatusega, et ettevõte kustutatakse registrist. Hoiatuse võib saata automaatselt ([ÄRS § 61 lg 1](https://www.riigiteataja.ee/akt/114032025010#para61)).
2. **Kustutamine:** kui aruanne on ka selle tähtaja möödudes esitamata ja seadusjärgsest esitamise tähtpäevast on möödunud vähemalt kolm kuud, võib registripidaja ettevõtte registrist kustutada ([ÄRS § 61 lg 2](https://www.riigiteataja.ee/akt/114032025010#para61)).
3. **Või sundlõpetamine:** registripidaja võib selle asemel algatada sundlõpetamise. Kohus võib sundlõpetamise otsustada, kui aruanne on esitamata ka vähemalt kolmekuulise tähtaja möödudes ([ÄRS § 58](https://www.riigiteataja.ee/akt/114032025010#para58)).
4. **Registrisse ennistamine:** aruande puudumise tõttu kustutatud ettevõte võib kolme aasta jooksul taotleda registrisse ennistamist. Ta esitab puuduvad andmed ja oma pädeva organi otsuse ning registripidaja võib ta seejärel registrisse ennistada ([ÄRS § 64](https://www.riigiteataja.ee/akt/114032025010#para64)). Riigilõiv on 200 eurot ([RLS § 62 lg 4](https://www.riigiteataja.ee/akt/111072026166#para62)).

Ka mõne päeva jooksul hilinenud aruanne on hilinenud. Kogu arved ja pangaväljavõtted kokku kevadel ning lepi audiitoriga aegsasti kokku.

## Kas majandusaasta aruande võib esitada inglise keeles? {#kas-aruande-voib-esitada-inglise-keeles}

Ei. Siduv majandusaasta aruanne koostatakse eesti keeles ([RPS § 25 lg 1](https://www.riigiteataja.ee/akt/110072025003#para25)) ja äriregistrit peetakse eesti keeles ([ÄRS § 8 lg 1](https://www.riigiteataja.ee/akt/114032025010#para8)).

Aruandele võib lisada ingliskeelse versiooni. Ettevõtte soovil avalikustab register selle eestikeelse kõrval ([ÄRS § 8 lg 3](https://www.riigiteataja.ee/akt/114032025010#para8)). Registripidaja tõlget ei kontrolli ja juhindub eestikeelsest tekstist. Ettevõte ise ei saa tugineda oma tõlkele, kui see erineb originaalist ([ÄRS § 8 lg 4 ja 5](https://www.riigiteataja.ee/akt/114032025010#para8)).

Võõrkeelsele osanike otsusele tuleb registrile esitamisel lisada vandetõlgi tehtud tõlge ([ÄRS § 8 lg 2](https://www.riigiteataja.ee/akt/114032025010#para8)). Kakskeelne dokument aitab seda vältida.

## Millal on ettevõttel vaja auditit või ülevaatust? {#millal-on-vaja-auditit-voi-ulevaatust}

**Audit** on kohustuslik, kui vähemalt kaks järgmistest näitajatest ületavad piirmäära: müügitulu või tulu 5 000 000 eurot, varad kokku 2 500 000 eurot, keskmine töötajate arv 50. Audit on kohustuslik ka siis, kui üks näitaja ületab 15 000 000 eurot, 7 500 000 eurot või 180 töötajat ([AudS § 91 lg 1 ja 2](https://www.riigiteataja.ee/akt/107012025013#para91)).

**Ülevaatus** (piiratud kindlustandev töövõtt) on kohustuslik, kui vähemalt kaks näitajat ületavad 2 000 000 eurot, 1 000 000 eurot või 24 töötajat või üks näitaja ületab 6 000 000 eurot, 3 000 000 eurot või 72 töötajat ([AudS § 92 lg 1 ja 2](https://www.riigiteataja.ee/akt/107012025013#para92)).

| Kohustus  | Ületatud on kaks neist     | Või ületatud on üks neist    |
| --------- | -------------------------- | ---------------------------- |
| Audit     | 5 000 000 / 2 500 000 / 50 | 15 000 000 / 7 500 000 / 180 |
| Ülevaatus | 2 000 000 / 1 000 000 / 24 | 6 000 000 / 3 000 000 / 72   |

Näitajad on müügitulu või tulu, varad kokku ja keskmine töötajate arv. Need piirmäärad kehtivad aruandeperioodidele alates 01.01.2024 ([AudS § 185³ lg 1](https://www.riigiteataja.ee/akt/107012025013#para185b3)).

Veel kaks asjaolu:

- Auditi võib nõuda ka põhikiri ([ÄS § 190](https://www.riigiteataja.ee/akt/106072023131#para190)).
- Osakapital ei ole üks kriteeriumidest. Osakapitali vähendamine kaotab kohustuse ainult siis, kui see viib ettevõttest välja tegelikku vara ja toob näitajad alla piirmäärade ([AudS § 91](https://www.riigiteataja.ee/akt/107012025013#para91)).

Vandeaudiitori aruanne esitatakse koos majandusaasta aruandega ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)). Kuna tähtaeg on 30. juuni, alusta auditi või ülevaatusega aegsasti.

## Kas likvideeritav ettevõte esitab veel majandusaasta aruande? {#kas-likvideeritav-ettevote-esitab-aruande}

Üldjuhul jah. Kavandatud või otsustatud likvideerimine ei vabasta juba lõppenud majandusaasta aruande esitamisest ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)).

On üks kitsas erand. Kui osanikud võtavad lõpetamisotsuse vastu enne selle aasta aruande koostamist ja majandusaastat saab pikendada lõpetamisotsuse kuupäevani nii, et see ei ületa 18 kuud, võib lõpetamisotsusega majandusaastat pikendada ([ÄS § 211 lg 3](https://www.riigiteataja.ee/akt/106072023131#para211); [RPS § 13 lg 2](https://www.riigiteataja.ee/akt/110072025003#para13)). Siis hõlmab likvideerimisaruanne kogu perioodi, eelmise aasta kohta ei pea eraldi majandusaasta aruannet koostama ja likvideerimisaruanne tuleb esitada nelja kuu jooksul otsuse vastuvõtmisest ([Raamatupidamise Toimkonna juhend RTJ 13, punktid 10 ja 11](https://www.riigiteataja.ee/akt/124072026006); [ÄS § 211 lg 2](https://www.riigiteataja.ee/akt/106072023131#para211)).

Pärast lõpetamisotsust koostavad likvideerijad:

- likvideerimisaruande, mis esitatakse nelja kuu jooksul otsuse vastuvõtmisest ([ÄS § 211 lg 2](https://www.riigiteataja.ee/akt/106072023131#para211));
- likvideerimise vahearuande iga järgmise majandusaasta kohta, kuni likvideerimine kestab ([ÄS § 211 lg 3¹](https://www.riigiteataja.ee/akt/106072023131#para211));
- likvideerimise lõpparuande enne registrist kustutamist ([ÄS § 215](https://www.riigiteataja.ee/akt/106072023131#para215)).

## Kuidas parandada viga juba esitatud majandusaasta aruandes? {#kuidas-parandada-viga-esitatud-aruandes}

Varasema aasta oluline viga parandatakse tavaliselt järgmises majandusaasta aruandes. Võrdlusandmed ja algsaldod korrigeeritakse tagasiulatuvalt ning lisas selgitatakse parandust ([Raamatupidamise Toimkonna juhend RTJ 1, punktid 79 kuni 85](https://www.riigiteataja.ee/akt/124072026006)). Ebaoluline viga parandatakse jooksval aastal, sest tagasiulatuvalt tuleb korrigeerida ainult olulisi vigu ([RTJ 1, punkt 82](https://www.riigiteataja.ee/akt/124072026006)). Arvestuspõhimõtte või esitusviisi muutust korrigeeritakse samamoodi ([RPS § 22 lg 2](https://www.riigiteataja.ee/akt/110072025003#para22)).

Kui tuleb parandada juba esitatud aruannet ennast, esitatakse e-äriregistris kordusaruanne. Registripidaja kontrollib esitatud aruandeid ja võib nõuda nende parandamist ([ÄRS § 51 lg 2](https://www.riigiteataja.ee/akt/114032025010#para51)). Jäta perioodi algsed kuupäevad samaks, et portaal käsitleks aruannet kordusaruandena ([RIK abiinfo](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/12-kordusaruande-esitamine)). Juhatus kiidab aruande uuesti heaks ja allkirjastab selle. Kui muudatus on oluline, lase ka osanikel aruanne uuesti kinnitada ([ÄS § 179 lg 3](https://www.riigiteataja.ee/akt/106072023131#para179)).

Kui viga muutis dividendi või maksudeklaratsiooni andmeid, paranda ka maksudeklaratsioon. Vaata juhendit [raamatupidamise algdokumentide kohta](/et/juhendid/raamatupidamise-algdokumendid).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/majandusaasta-aruanne-ja-audit/majandusaasta-aruande-esitamine

# Osaühingu majandusaasta aruanne: kes, millal ja kuidas selle esitab

> Osaühing esitab majandusaasta aruande kuue kuu jooksul pärast majandusaasta lõppu, enamasti 30. juuniks. Kes aruande koostab, allkirjastab, kinnitab ja esitab ning trahvid hilinemise eest.

Law as of 30.09.2026. General information, not advice for your situation.

Iga Eesti osaühing (OÜ) esitab kord aastas äriregistrile majandusaasta aruande. Aruanne tuleb esitada ka siis, kui ettevõttel tegevust ei olnud, ja seadus ei võimalda tähtaega taotluse alusel pikendada. See leht selgitab, millal on aruande tähtaeg, kes selle koostab, allkirjastab ja kinnitab ning kuidas see esitatakse. Laiem teema koos auditiga on juhendis [Majandusaasta aruanne ja audit](/et/juhendid/majandusaasta-aruanne-ja-audit).

**Lühidalt**

- Tähtaeg on kuue kuu jooksul pärast majandusaasta lõppu: kalendriaastaga ettevõttel 30. juuni.
- Uue ettevõtte esimene majandusaasta võib olla kuni 18 kuud, mis lükkab esimese aruande tähtaega edasi.
- Juhatus koostab aruande ja kiidab selle heaks ning üks juhatuse liige allkirjastab selle.
- Seejärel kinnitavad aruande osanikud ja juhatus esitab selle e-äriregistris.
- Hilinenud aruande eest võib tulla korduv trahv ja lõpuks ettevõtte kustutamine registrist.

## Mis on majandusaasta aruande esitamise tähtaeg? {#majandusaasta-aruande-esitamise-tahtaeg}

Juhatus esitab kinnitatud aruande äriregistrile kuue kuu jooksul pärast majandusaasta lõppu ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)). Majandusaasta on kalendriaasta, kui põhikiri ei sätesta teisiti ([RPS § 13 lg 3](https://www.riigiteataja.ee/akt/110072025003#para13)). Seega on enamiku ettevõtete aruande tähtaeg järgmise aasta 30. juuni.

[Maksutähtaegade kalender](/et/kalkulaatorid/maksutahtaegade-kalender) näitab seda kuupäeva sinu igakuiste maksutähtaegade kõrval.

## Mis siis, kui majandusaasta ei ole kalendriaasta? {#kui-majandusaasta-ei-ole-kalendriaasta}

Kuus kuud arvestatakse sinu enda majandusaasta lõpust ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)). Ettevõte, mille põhikirja järgi kestab majandusaasta 1. aprillist 31. märtsini, esitab aruande 30. septembriks.

Majandusaasta muutmiseks tuleb muuta põhikirja, milleks on vaja kahte kolmandikku häältest ([ÄS § 175 lg 1](https://www.riigiteataja.ee/akt/106072023131#para175)). Üleminekuaasta võib olla lühem või pikem kui 12 kuud, kuid mitte kunagi pikem kui 18 kuud ([RPS § 13 lg 2](https://www.riigiteataja.ee/akt/110072025003#para13)).

## Millal tuleb esitada uue ettevõtte esimene majandusaasta aruanne? {#uue-ettevotte-esimene-majandusaasta-aruanne}

Kuue kuu jooksul pärast esimese majandusaasta lõppu. Ettevõtte asutamisel võib esimene majandusaasta olla lühem või pikem kui 12 kuud, kuid mitte üle 18 kuu ([RPS § 13 lg 2](https://www.riigiteataja.ee/akt/110072025003#para13)). Kaks näidet kalendriaastaga ettevõtte kohta:

- **Asutatud 10.09.2025:** esimene majandusaasta võib lõppeda 31.12.2025 ja aruande tähtaeg on 30.06.2026. Või võib see kesta kuni 31.12.2026, mis jääb alla 18 kuu, ja aruande tähtaeg on 30.06.2027.
- **Asutatud 15.03.2025:** majandusaasta kuni 31.12.2026 ületaks 18 kuud. Seega lõpeb esimene majandusaasta 31.12.2025 ja aruande tähtaeg on 30.06.2026.

Pikk esimene majandusaasta tuleb valida teadlikult ja see valik tuleb kirja panna põhikirjas või muus ettevõtte tegevust reguleerivas dokumendis ([RPS § 13 lg 3](https://www.riigiteataja.ee/akt/110072025003#para13)). Esimeses aruandes on võrdlusandmetena algbilanss ja kasumiaruandes võrdlusandmeid ei ole ([RPS § 26 lg 1 ja 2](https://www.riigiteataja.ee/akt/110072025003#para26)).

## Mida majandusaasta aruanne sisaldab? {#mida-majandusaasta-aruanne-sisaldab}

Aruanne koosneb raamatupidamise aastaaruandest ja tegevusaruandest ([RPS § 14 lg 1](https://www.riigiteataja.ee/akt/110072025003#para14)). Eesti finantsaruandluse standardist lähtuv mikro- või väikeettevõtja võib esitada lühendatud aastaaruande: vähemalt bilansi, kasumiaruande ja lisad ([RPS § 15 lg 2¹](https://www.riigiteataja.ee/akt/110072025003#para15)). Selle standardi järgi tegutsev mikroettevõtja võib tegevusaruande koostamata jätta ([RPS § 14 lg 1¹](https://www.riigiteataja.ee/akt/110072025003#para14)).

Ettevõte on mikroettevõtja, kui kolmest näitajast kaks jäävad piirmäärade piiresse: varad kokku 450 000 eurot, tulu 900 000 eurot ja keskmiselt 10 töötajat ([RPS § 3 p 14](https://www.riigiteataja.ee/akt/110072025003#para3)). Teised suurusklassid on [teemajuhendis](/et/juhendid/majandusaasta-aruanne-ja-audit#mikro-vaike-voi-keskmine-ettevote).

Koos aruandega esitab juhatus ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)):

- kasumi jaotamise või kahjumi katmise ettepaneku;
- kahjumi korral teate selle kohta, kuidas osanikud otsustasid kahjumi katta;
- müügitulu jaotuse kuni kümne suurema tegevusala kaupa ([ÄS § 179 lg 6](https://www.riigiteataja.ee/akt/106072023131#para179));
- vandeaudiitori aruande, kui audit või ülevaatus on kohustuslik;
- uue osanike nimekirja, kui osanike andmed on pärast eelmist aruannet muutunud.

## Kes aruande koostab, allkirjastab ja kinnitab? {#kes-aruande-koostab-allkirjastab-ja-kinnitab}

Töö käib kolmes etapis:

1. **Juhatus koostab aruande ja kiidab selle heaks.** Juhatus koostab aruande pärast majandusaasta lõppu ([ÄS § 179 lg 1](https://www.riigiteataja.ee/akt/106072023131#para179)). Kuupäev, mil juhatus aruande heaks kiidab, on aruande koostamise lõpetamise kuupäev. Kohe pärast seda allkirjastab vähemalt üks juhatuse liige aruande, märkides selle kuupäeva ([RPS § 25 lg 3](https://www.riigiteataja.ee/akt/110072025003#para25)).
2. **Osanikud kinnitavad aruande.** Juhatus esitab aruande ja kasumi jaotamise ettepaneku osanikele ([ÄS § 179 lg 2](https://www.riigiteataja.ee/akt/106072023131#para179)) ning aruande kinnitamise otsustavad osanikud ([ÄS § 179 lg 3](https://www.riigiteataja.ee/akt/106072023131#para179)). Ainuosanik allkirjastab kirjaliku otsuse, millele on märgitud kuupäev ([ÄS § 173 lg 6](https://www.riigiteataja.ee/akt/106072023131#para173)). Kirjalikul hääletamisel ilma koosolekuta loetakse osanik, kes tähtaja jooksul ei vasta, otsuse vastu hääletanuks ([ÄS § 173 lg 2](https://www.riigiteataja.ee/akt/106072023131#para173)).
3. **Juhatus esitab aruande.** Kui osanikud aruannet ei kinnita, esitab juhatus selle siiski tähtajaks, vastava märkega, et aruanne on kinnitamata ([ÄS § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131#para179)).

Kui osaühingul ei ole juhatuse liikmeid ega nõukogu, peab aruande esitama enamus- või ainuosanik ([ÄS § 179 lg 4³](https://www.riigiteataja.ee/akt/106072023131#para179)).

## Kuidas aruanne esitada? {#kuidas-aruanne-esitada}

Aruanne koostatakse ja esitatakse e-äriregistris (ettevõtjaportaalis) ([RIK: majandusaasta aruanne](https://www.rik.ee/en/e-business-register/annual-report)). Aruanne koostatakse eesti keeles ([RPS § 25 lg 1](https://www.riigiteataja.ee/akt/110072025003#para25)).

- **Eraldi e-allkirja pole vaja:** kui aruande koostavad, kinnitavad ja esitavad portaalis turvalisel viisil tuvastatud isikud, ei pea sellele e-allkirja lisama. See ei kehti auditeeritud aruande kohta ([RPS § 25 lg 4](https://www.riigiteataja.ee/akt/110072025003#para25)).
- **Sinu kinnitus:** aruande esitamisega kinnitavad juhatuse liikmed, et aruande andmed on õiged ja täielikud ([RPS § 25 lg 2](https://www.riigiteataja.ee/akt/110072025003#para25)).
- **Välismaal asuv juhatuse liige:** portaal võimaldab sisse logida Eesti ID-kaardi, e-residendi digi-ID, Mobiil-ID ja Smart-ID abil. Kui juhatuse liikmel ühtegi neist ei ole, võib ta allkirjastada väljatrüki paberil ja skaneeritud koopia laaditakse üles ([RIK abiinfo](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/13-voimalused-valismaalastele)).
- **Raamatupidaja:** juhatuse liige võib määrata raamatupidaja portaalis sisestajaks ja anda talle õiguse aruanne esitada ([RIK abiinfo](https://abiinfo.rik.ee/majandusaasta-aruannete-esitamine/2-sisestaja-maaramine-ja-eemaldamine)). Raamatupidaja koostab ja esitab aruande, kuid allkirjastab selle juhatuse liige ([RPS § 25 lg 3](https://www.riigiteataja.ee/akt/110072025003#para25)).

Anna raamatupidajale ligipääs aegsasti. Kontrolli ka, et aruande allkirjastav juhatuse liige oleks registrikaardi järgi endiselt ametis.

## Mis juhtub, kui aruanne esitatakse hiljem? {#kui-aruanne-esitatakse-hiljem}

Ka mõne päeva jooksul hilinenud aruanne on hilinenud. Pärast tähtaja möödumist võib registripidaja määrata ettevõttele trahvi ilma eelneva hoiatuseta ja määrata seda korduvalt, kuni aruanne on esitatud ([ÄRS § 57 lg 1](https://www.riigiteataja.ee/akt/114032025010#para57)). Iga trahv võib olla kuni 3200 eurot ([TsMS § 46 lg 1](https://www.riigiteataja.ee/akt/120062026021#para46)). Registripidaja võib trahvi määrata ka isikutele, kes on kohustatud aruande esitama ([ÄRS § 57 lg 3](https://www.riigiteataja.ee/akt/114032025010#para57)).

Kui aruanne on esitamata ka pärast kustutamise hoiatusega määratud tähtaega ja seadusjärgsest tähtpäevast on möödunud vähemalt kolm kuud, võib registripidaja ettevõtte registrist kustutada ([ÄRS § 61](https://www.riigiteataja.ee/akt/114032025010#para61)). [Teemajuhend](/et/juhendid/majandusaasta-aruanne-ja-audit#kui-majandusaasta-aruanne-hilineb) selgitab sundlõpetamist ja seda, kuidas kustutatud ettevõte registrisse tagasi saab.

Enamik viivitusi tuleb puuduvatest arvetest ja pangaväljavõtetest. Kogu need kokku kevadel; vaata juhendit [raamatupidamise algdokumentide kohta](/et/juhendid/raamatupidamise-algdokumendid).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/maksumaarad-eestis

# Maksumäärad Eestis 2024 kuni 2026

> Kõik Eesti ettevõtte maksumäärad ühel lehel aastate kaupa: ettevõtte ja füüsilise isiku tulumaks, maksuvaba tulu, sotsiaalmaks, töötuskindlustus, kogumispension, käibemaks.

Law as of 30.09.2026. General information, not advice for your situation.

Sellel lehel on ettevõtte ja selle inimeste peamised Eesti maksumäärad aastatel 2024, 2025 ja 2026. Iga määra juures on link seadusele, mis selle kehtestab. Eestis on ettevõtetele ja füüsilistele isikutele üks tulumaksumäär ning ettevõte tasub seda ainult kasumi jaotamisel. Palgale lisanduvad sotsiaalmaks, töötuskindlustusmakse ja kogumispension.

## Lühidalt {#luhidalt}

- [Ettevõtte tulumaks](#ettevotte-tulumaks): alates 01.01.2025 22/78 netoväljamaksest. Varem oli see 20/80. Ettevõttesse jäävat kasumit ei maksustata.
- [Füüsilise isiku tulumaks](#fuusilise-isiku-tulumaks): 22% aastatel 2025 ja 2026, 20% aastal 2024.
- [Maksuvaba tulu](#maksuvaba-tulu): alates 01.01.2026 700 eurot kuus (8 400 eurot aastas) igal sissetuleku tasemel.
- [Sotsiaalmaks](#sotsiaalmaks): 33%, tasub tööandja, 2026. aastal vähemalt 886 eurolt kuus.
- [Töötuskindlustus](#tootuskindlustus): töötajalt 1,6% ja tööandjalt 0,8%.
- [Kogumispension](#kogumispension): 2% või isiku valikul 4% või 6%.
- [Käibemaks](#kaibemaks): alates 01.07.2025 24%, vähendatud määrad 13% ja 9%.

| Maks                                       | 2024                                             | 2025                                             | 2026                        |
| ------------------------------------------ | ------------------------------------------------ | ------------------------------------------------ | --------------------------- |
| Ettevõtte tulumaks väljamakselt            | 20/80; regulaarselt dividendilt 14/86            | 22/78                                            | 22/78                       |
| Füüsilise isiku tulumaks                   | 20%                                              | 22%                                              | 22%                         |
| Maksuvaba tulu kuus                        | Kuni 654 eurot, suurema sissetuleku korral vähem | Kuni 654 eurot, suurema sissetuleku korral vähem | 700 eurot igal sissetulekul |
| Sotsiaalmaks                               | 33%                                              | 33%                                              | 33%                         |
| Sotsiaalmaksu kuumäär                      | 725 eurot                                        | 820 eurot                                        | 886 eurot                   |
| Töötuskindlustusmakse, töötaja ja tööandja | 1,6% ja 0,8%                                     | 1,6% ja 0,8%                                     | 1,6% ja 0,8%                |
| Kogumispension (II sammas)                 | 2%                                               | 2%, 4% või 6%                                    | 2%, 4% või 6%               |
| Käibemaksu standardmäär                    | 22%                                              | 22% kuni 30.06.2025, seejärel 24%                | 24%                         |

## Ettevõtte tulumaks {#ettevotte-tulumaks}

Residendist äriühing tasub tulumaksu ainult kasumi jaotamisel: dividendilt, muult väljamakselt omanikele või muult maksustatavalt objektilt, näiteks erisoodustuselt või kingituselt. Ettevõttesse jäävat kasumit ei maksustata ja raamatupidamislikult kasumilt iga-aastast ettevõtte tulumaksu deklaratsiooni ei esitata ([TuMS § 50](https://www.riigiteataja.ee/akt/129042026004)).

- **Alates 01.01.2025:** määr on 22%. Maks on 22/78 välja makstud netosummast ([TuMS § 4 lg 1 ja 1¹](https://www.riigiteataja.ee/akt/129042026004)). Netodividendilt 7 800 eurot tasub ettevõte 2 200 eurot maksu.
- **Kuni 31.12.2024:** määr oli 20%, seega oli maks 20/80 netosummast.
- **Regulaarsed dividendid 14/86, aastatel 2019 kuni 2024:** ettevõte võis maksta „regulaarseid“ dividende kuni kolme eelneva aasta maksustatud dividendide keskmise ulatuses määraga 14/86. Sellise dividendi maksmisel füüsilisele isikule pidas ettevõte kinni veel 7%. Mõlemad reeglid lõppesid alates 01.01.2025 tehtud väljamaksete puhul ([Maksu- ja Tolliamet: dividendid](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/dividendide-ja-omakapitali-valjamaksete)).
- **Täna dividendilt maksu kinni ei peeta,** olenemata saajast. Üks erand on alles: ettevõte, kes maksab füüsilisele isikule edasi dividendi, mille aluseks olev kasum maksustati enne 2025. aastat määraga 14/86, peab kinni 7% ([TuMS § 61 lg 68](https://www.riigiteataja.ee/akt/129042026004)).
- **Kasumilt 2% julgeolekumaksu ei ole.** Julgeolekumaksu seadus nägi ette 2% maksu aastakasumilt. Seadus tunnistati kehtetuks enne jõustumist, seega ükski ettevõte seda ei tasu ([kehtetuks tunnistamise seadus, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).

Sama 22/78 tasub ettevõte erisoodustuselt, kingituselt ja ettevõtlusega mitteseotud kulult. Erisoodustuselt tasub ta lisaks 33% sotsiaalmaksu erisoodustuse ja tulumaksu summalt ([TuMS § 48](https://www.riigiteataja.ee/akt/129042026004); [SMS § 2 lg 1 p 7](https://www.riigiteataja.ee/akt/121052026019)). Ettevõte deklareerib need kõik igakuisel TSD-l ja tasub järgmise kuu 10. kuupäevaks.

Vaata juhendit [tulumaks väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt) ja [dividendi kalkulaatorit](/et/kalkulaatorid/dividendi-kalkulaator).

## Füüsilise isiku tulumaks {#fuusilise-isiku-tulumaks}

Füüsilise isiku tulumaksumäär on sama mis ettevõttel: 22% aastatel 2025 ja 2026 ning 20% aastal 2024 ([TuMS § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Kavandatud tõus 24%-le tühistati ([03.12.2025 seadus, RT I, 18.12.2025, 3](https://www.riigiteataja.ee/akt/118122025003)).

Tööandja peab maksu kinni palgast või juhatuse liikme tasust. Arvutuse järjekord on: brutotasu, millest lahutatakse töötaja töötuskindlustusmakse, kogumispensioni makse ja isiku taotletud maksuvaba tulu, ning seejärel 22% ([TuMS § 42](https://www.riigiteataja.ee/akt/129042026004)). [Palgakalkulaator](/et/kalkulaatorid/palgakalkulaator-bruto-neto) teeb selle arvutuse sinu eest.

## Maksuvaba tulu {#maksuvaba-tulu}

Alates 01.01.2026 on maksuvaba tulu 8 400 eurot aastas ehk 700 eurot kuus igal sissetuleku tasemel ([TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004); [Maksu- ja Tolliamet: maksumuudatused 2026](https://www.emta.ee/uudised/maksumuudatused-2026)).

- **2024 ja 2025:** kuni 7 848 eurot aastas ehk 654 eurot kuus. Maksuvaba tulu vähenes, kui aastatulu ületas 14 400 eurot, ja oli null, kui aastatulu oli üle 25 200 euro ([TuMS § 23, 2023. aasta redaktsioon](https://www.riigiteataja.ee/akt/130062023081); [Maksu- ja Tolliamet: maksumäärad](https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad); [Maksu- ja Tolliamet: maksumuudatused 2026](https://www.emta.ee/uudised/maksumuudatused-2026)).
- **Pensioniiga:** aastatel 2024, 2025 ja 2026 on pensioniealise isiku maksuvaba tulu 9 312 eurot aastas ehk 776 eurot kuus ([TuMS § 23⁵ lg 1](https://www.riigiteataja.ee/akt/129042026004); [Maksu- ja Tolliamet: maksumäärad](https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad)).

Tööandja arvestab maksuvaba tulu ainult siis, kui isik on esitanud kirjaliku avalduse. Mitme väljamaksja korral esitab isik avalduse ainult ühele neist ([TuMS § 42 lg 1 ja 2](https://www.riigiteataja.ee/akt/129042026004)).

## Sotsiaalmaks {#sotsiaalmaks}

Tööandja tasub sotsiaalmaksu 33% palgalt või juhatuse liikme tasult järgmise kuu 10. kuupäevaks ([SMS § 7 lg 1 ja § 9](https://www.riigiteataja.ee/akt/121052026019)). Määr oli sama ka aastatel 2024 ja 2025 ([Maksu- ja Tolliamet: maksumäärad](https://www.emta.ee/eraklient/maksud-ja-tasumine/tulu-deklareerimine/maksumaarad)). Töötaja oma palgast sotsiaalmaksu ei maksa.

Töötaja eest tuleb maksu tasuda vähemalt kuumäära alusel ka siis, kui palk on sellest väiksem ([SMS § 2 lg 2](https://www.riigiteataja.ee/akt/121052026019)). Kuumäära kehtestab iga aasta riigieelarve seadus. See ei tohi olla väiksem kui eelmise aasta 1. juulil kehtinud töötasu alammäär ([SMS § 2¹](https://www.riigiteataja.ee/akt/121052026019)).

| Aasta | Kuumäär   | Minimaalne sotsiaalmaks kuus |
| ----- | --------- | ---------------------------- |
| 2024  | 725 eurot | 239,25 eurot                 |
| 2025  | 820 eurot | 270,60 eurot                 |
| 2026  | 886 eurot | 292,38 eurot                 |

2026. aasta kuumäär on sätestatud [2026. aasta riigieelarve seaduse § 2 lõikes 6](https://www.riigiteataja.ee/akt/118122025022). Töötasu alammäär tõusis 01.04.2026 946 eurole ([Vabariigi Valitsuse määrus nr 36](https://www.riigiteataja.ee/akt/124032026005)), kuid 2026. aasta kuumäära see ei muuda. Juhatuse liikme tasule kuumäär ei kehti.

## Töötuskindlustus {#tootuskindlustus}

Töötuskindlustusmakse on 1,6%, mis peetakse kinni töötajalt, ja 0,8%, mida tasub tööandja. Vabariigi Valitsus kehtestab määrad määrusega neljaks aastaks ette ([TKindlS § 41](https://www.riigiteataja.ee/akt/121052026021)). Määrad olid samad aastal 2024 ([29.09.2023 määrus nr 88](https://www.riigiteataja.ee/akt/103102023019)), 2025 ([19.09.2024 määrus nr 59](https://www.riigiteataja.ee/akt/124092024004)) ja 2026 ([25.09.2025 määrus nr 78](https://www.riigiteataja.ee/akt/130092025003)) ning 18.09.2026 määrus nr 87 jätab need samaks aastateks 2027 kuni 2030 ([määrus nr 87](https://www.riigiteataja.ee/akt/123092026008)). Vaata ka lehte [Maksu- ja Tolliamet: töötuskindlustusmakse](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/tootuskindlustusmakse).

Tööandja tasub mõlemad osad järgmise kuu 10. kuupäevaks. Töötaja osa lõpeb pensionieas ([TKindlS § 40 kuni § 42](https://www.riigiteataja.ee/akt/121052026021)). Juhatuse liikme tasult töötuskindlustusmakset ei tasuta.

## Kogumispension {#kogumispension}

Tööandja peab kinni kogumispensioni makse (II sammas) 2% brutotasust või 4% või 6%, kui isik on selle määra valinud, ja tasub selle järgmise kuu 10. kuupäevaks ([KPS § 9 ja § 11](https://www.riigiteataja.ee/akt/103122024016)). Määrad 4% ja 6% kehtivad alates 01.01.2025. Uus valik, mis on tehtud 30. novembriks, kehtib järgmise aasta 1. jaanuarist.

## Käibemaks {#kaibemaks}

Käibemaksu standardmäär on 24% käibelt, mille tekkimise aeg on 01.07.2025 või hiljem. Ajavahemikul 01.01.2024 kuni 30.06.2025 oli see 22% ([KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Majutust maksustatakse määraga 13% ning raamatuid, ravimeid ja ajakirjandusväljaandeid määraga 9%. Kauba eksport ja ühendusesisene käive maksustatakse määraga 0%.

Lehel [käibemaksumäärad Eestis](/et/juhendid/kaibemaksumaarad-eestis) on iga määr, selle kehtivuse ajad ja käive, millele see kehtib. [Käibemaksu kalkulaator](/et/kalkulaatorid/kaibemaksu-kalkulaator) lisab või eemaldab käibemaksu iga määraga.

## Mootorsõidukimaks {#mootorsoidukimaks}

Alates 01.01.2025 on Eestis iga-aastane mootorsõidukimaks ja registreerimistasu ([mootorsõidukimaksu seadus](https://www.riigiteataja.ee/akt/114112025027)). Aasta maksu tasub sõiduki omanik 1. jaanuari seisuga. Summa sõltub sõiduki CO2 heitest, massist ja vanusest, seega ühte määra ei ole.

Vaata juhendit [ametiauto mootorsõidukimaks](/et/juhendid/automaks-ja-kindlustus/automaksu-tasumine) ja [automaksu kalkulaatorit](/et/kalkulaatorid/automaksu-kalkulaator).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht

# Asutaja välismaal: maksuresidentsus, püsiv tegevuskoht ja kontrollitava välisühingu reeglid

> Kuidas Eesti määrab maksuresidentsuse, millal kodukontor välismaal loob püsiva tegevuskoha ja kuidas sinu elukohariik võib sinu OÜ-d maksustada.

Law as of 30.09.2026. General information, not advice for your situation.

See juhend on mõeldud Eesti ühingu omanikule, kes elab, töötab või kolib üle piiride: e-residendile, kes juhib OÜ-d oma kodust, või asutajale, kes kolib Eestisse või Eestist ära. Juhend selgitab, mida Eesti õigus otsustab isiku ja ühingu residentsuse kohta ning kus hakkab kehtima teise riigi õigus. Suur osa vastusest sõltub teisest riigist ja selle topeltmaksustamise vältimise lepingust Eestiga. Lepingu poole mõne riigi kohta leiad [topeltmaksustamise vältimise lepingute](/en/tax-treaties/germany) lehtedelt (inglise keeles).

## Lühidalt {#luhidalt}

- Oled Eesti maksuresident, kui elad Eestis või viibid siin 12 kuu jooksul vähemalt 183 päeva. E-residentsus ei tee sinust residenti. [Loe edasi](#maksuresidentsus)
- Sinu OÜ on alati Eesti resident. Sinu elukohariik võib seda siiski oma residendiks pidada, kui juhid ühingut sealt. [Loe edasi](#uhingu-residentsus)
- Kui juhid OÜ-d oma kodust välismaal, on ühingul seal sageli püsiv tegevuskoht ja see riik maksustab selle kasumi. [Loe edasi](#pusiv-tegevuskoht)
- Mitteresidendile makstavalt juhatuse liikme tasult tuleb tasuda Eesti tulumaks ja ilma A1-tõendita 33 protsenti sotsiaalmaksu. [Loe edasi](#pusiv-tegevuskoht)
- Sinu elukohariik võib maksustada OÜ jaotamata kasumit oma kontrollitava välisühingu (CFC) reeglite järgi. [Loe edasi](#kontrollitav-valisuhing)
- Eestis ei ole füüsilise isiku lahkumismaksu ega kinkemaksu. Riigis, kust lahkud, võivad need olla. [Loe edasi](#lahkumismaks)
- Pangad ja nõustajad teatavad sinu kontodest ja skeemidest sinu elukohariigi maksuhaldurile. [Loe edasi](#teabevahetus)

## Kuidas Eesti otsustab, kas oled maksuresident? {#maksuresidentsus}

Oled Eesti maksuresident, kui sinu elukoht on Eestis või kui viibid Eestis mis tahes 12 järjestikuse kalendrikuu jooksul vähemalt 183 päeva ([TuMS § 6 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Kui täidad 183 päeva tingimuse, oled resident alates saabumise päevast.

- **Elukoht.** See on koht, kus elad „alaliselt või peamiselt“ ([MKS § 9 lg 1](https://www.riigiteataja.ee/akt/109072026040), [TsÜS § 14](https://www.riigiteataja.ee/akt/131122024048)). Elukohti võib olla mitu. Maksu- ja Tolliamet (EMTA) ütleb, et sulle kuuluv eluruum, mille oled välja üürinud, ei ole sinu elukoht ([EMTA: maksuresidentsus](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency)).
- **183 päeva.** Arvesse läheb iga Eestis viibitud päev või päeva osa, mis tahes põhjusel. Ära loe ainult tööpäevi.
- **Millelt tasud maksu.** Resident tasub Eesti tulumaksu kogu maailmast saadud tulult. Mitteresident tasub maksu ainult Eestist saadud tulult ([TuMS § 6 lg 1 ja 3](https://www.riigiteataja.ee/akt/129042026004)).
- **Mis ei tee sind residendiks.** E-residentsus, Eesti digitaalne isikutunnistus ega Eesti ühingu omamine.

Teata EMTA-le residentsuse muutumisest vormil R nii saabumisel kui ka lahkumisel ([TuMS § 6 lg 6](https://www.riigiteataja.ee/akt/129042026004), [EMTA: residentsuse määramine](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency/determining-residency)). Et sind lahkumisel mitteresidendina registreeritaks, esita vorm R koos uue elukohariigi maksuhalduri residentsustõendiga ([EMTA: residentsuse määramine](https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency/determining-residency)).

**Kui mõlemad riigid peavad sind oma residendiks.** Topeltmaksustamise vältimise leping on Eesti reegli suhtes ülimuslik ([TuMS § 6 lg 5](https://www.riigiteataja.ee/akt/129042026004)). Enamik Eesti lepinguid kasutab samas järjekorras samu kriteeriume:

1. Riik, kus sul on alaline kodu.
2. Kui see ei otsusta, siis riik, kus on sinu eluliste huvide kese: perekondlikud, sotsiaalsed ja majanduslikud sidemed.
3. Seejärel riik, kus tavaliselt elad.
4. Seejärel sinu kodakondsus.
5. Viimasena kahe maksuhalduri kokkulepe.

Lepingu kasutamiseks esita residentsustõend riigist, mis jääb peale, Eesti puhul EMTA vorm TM3. Leping otsustab residentsuse ainult lepingu kohaldamiseks. Teises riigis tuleb sul siiski esitada deklaratsioon, kui selle riigi õigus seda nõuab. Pea reisipäevikut ja hoia alles alalise kodu tõendid, näiteks üürileping ja elukoha registreering.

## Kas sinu ühing võib saada maksuresidendiks välismaal? {#uhingu-residentsus}

Jah. Eesti peab residendiks iga Eesti õiguse alusel asutatud ühingut ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)). Paljud teised riigid peavad välismaist ühingut samuti residendiks, kui seda juhitakse nende territooriumilt. Kui teed kõik OÜ otsused kodus sellises riigis, võib OÜ olla resident mõlemas riigis.

EMTA hoiatab e-residente just selle eest: Eesti ühingu tulu maksustatakse ka välismaal, kui juhtimine toimub väljaspool Eestit ([EMTA: ettevõtete maksukohustused](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

Mis Eestis ei muutu:

- OÜ jääb Eesti registrisse ja Eesti äriõiguse alla.
- Ta tasub endiselt Eesti tulumaksu kasumi jaotamisel ja esitab endiselt TSD iga kuu kohta, kus on palk, juhatuse liikme tasu, dividend, erisoodustus või muu maksustatav sündmus ([TuMS § 40, 50 ja 54](https://www.riigiteataja.ee/akt/129042026004)). Vaata juhendit [tulumaks väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt) ja mõistet [TSD](/et/sonastik/tsd-deklaratsioon).

Kui mõlemad riigid peavad ühingut oma residendiks, otsustab topeltmaksustamise vältimise leping ja lepingud on erinevad. Mõni leping annab ühingu riigile, kus asub selle tegelik juhtimiskoht. Teised jätavad küsimuse kahe maksuhalduri kokkuleppe hooleks. Mõne sellise lepingu järgi võivad mõlemad riigid ühingut kokkuleppeni täies ulatuses maksustada või ei saa ühing lepingu soodustusi üldse. Loe oma riigiga sõlmitud lepingut. Lepingu puudumisel maksustavad mõlemad riigid täies ulatuses.

Enne kasumi jaotamist sellises olukorras võid küsida EMTA-lt siduvat eelotsust ([MKS § 91¹](https://www.riigiteataja.ee/akt/109072026040)) või taotleda lepingu vastastikuse kokkuleppe menetlust. Räägi teise riigi maksunõustajaga enne sinna kolimist, mitte pärast seda.

## Kas kodus välismaal töötamine loob püsiva tegevuskoha? {#pusiv-tegevuskoht}

Sageli jah. Kodukontor välismaal muutub sinu OÜ püsivaks tegevuskohaks, kui OÜ äritegevust tehakse selle kaudu püsivalt või kui sõlmid seal tavaliselt OÜ lepinguid. Ühe inimesega OÜ puhul, mille omanik töötab kodus teises riigis, kehtivad tavaliselt mõlemad tingimused. Siis maksustab see riik püsiva tegevuskoha kasumit.

Teine riik kohaldab oma õigust ja oma lepingut Eestiga. Eesti õigus kasutab sama mõtet välismaise ühingu kohta Eestis: püsiv tegevuskoht on koht, mille kaudu mitteresident teeb püsivat tegevust, või esindaja, kes sõlmib lepinguid ([TuMS § 7](https://www.riigiteataja.ee/akt/129042026004), [MKS § 9 lg 3](https://www.riigiteataja.ee/akt/109072026040)). Ettevalmistav või abistav töö püsivat tegevuskohta ei loo. Ka lühike viibimine või puhkus seda ei loo.

Eesti registriaadress või virtuaalkontor ei takista püsiva tegevuskoha tekkimist välismaal.

Kui püsiv tegevuskoht on olemas:

- Teine riik maksustab kasumit, mis kuulub püsivale tegevuskohale. Kui teed kogu töö seal, on see sageli suur osa kasumist.
- Püsiv tegevuskoht võib olla kohustatud end selles riigis registreerima, pidama arvestust ja esitama deklaratsioone.
- Eestis on dividend, mis makstakse EMP riigis või Šveitsis asuva püsiva tegevuskoha kasumist või mujal asuva püsiva tegevuskoha kasumist, mida seal on maksustatud, Eesti ettevõtte tulumaksust vaba ([TuMS § 50 lg 1¹ p 2 ja 4](https://www.riigiteataja.ee/akt/129042026004), [EMTA: ettevõtete maksukohustused](https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies)).

**Sinu enda tasule kehtivad muud reeglid.** Vaata ka juhendit [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu).

| Makse sulle kui mitteresidendile | Eesti tulumaks                                                                                                                                 | Eesti sotsiaalmaks                                                                                                                                                      |
| -------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Palk välismaal tehtud töö eest   | Puudub. Eesti maksustab mitteresidendi palka ainult Eestis tehtud töö eest ([TuMS § 29 lg 1](https://www.riigiteataja.ee/akt/129042026004))    | Puudub ([SMS § 3 p 7](https://www.riigiteataja.ee/akt/121052026019))                                                                                                    |
| Juhatuse liikme tasu             | 22 protsenti, OÜ peab selle kinni, olenemata sellest, kus tööd teed ([TuMS § 29 lg 2, § 41 p 2](https://www.riigiteataja.ee/akt/129042026004)) | 33 protsenti, tasub OÜ, kui rahvusvaheline leping ei määra sind teise riigi alla ([SMS § 2 lg 1 p 4, § 3 p 15, § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)) |

Juhatuse liikme tasu puhul on rahvusvaheline leping:

- ELis, EMPs ja Šveitsis [määrus (EÜ) nr 883/2004](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32004R0883). Seda tõendab sinu elukohariigi A1-tõend. EMTA ütleb, et juhatuse liikme tasult ei tule sotsiaalmaksu tasuda ainult siis, kui sul on see A1-tõend.
- Ühendkuningriigi puhul [ELi ja Ühendkuningriigi kaubandus- ja koostöölepingu sotsiaalkindlustuse protokoll](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:22021A0430%2801%29) koos Ühendkuningriigi kindlustuskaitse tõendiga.
- Mõne muu riigi puhul Eesti kahepoolne sotsiaalkindlustusleping.

Kui ühtegi neist ei ole, nagu enamiku Euroopast väljaspool elavate e-residentide puhul, tasub OÜ täies ulatuses 33 protsenti lisaks sinu elukohariigi maksetele. Kontrolli seda enne esimest makset ja hoia A1-tõendit palgaarvestuse toimikus.

## Mis näitab, et ühingut juhitakse Eestist? {#juhtimine-eestist}

Tõendid, et äritegevuse peamised otsused tehakse tõesti Eestis. Registriaadress ja Eesti raamatupidaja üksi seda ei tõenda.

Eesti õigus ei nõua juhtimist Eestist, sest OÜ on resident asutamise alusel ([TuMS § 6 lg 2](https://www.riigiteataja.ee/akt/129042026004)). Küsimus tuleb teisest riigist või lepingust. Juhatus juhib ja esindab OÜ-d ([ÄS § 180 lg 1](https://www.riigiteataja.ee/akt/106072023131)), seega on peamine asjaolu see, kus juhatuse liikmed töötavad.

Hoia koos järgmisi tõendeid:

- **Juhatus.** Vähemalt üks juhatuse liige, kes elab või töötab Eestis ja teeb tegelikke otsuseid, mitte nominaalne juht, kes allkirjastab, mida talle saadad. Juhatuse liikmete reisiandmed.
- **Otsused.** Otsused, kus on kirjas, kus need tehti, ja Eestis peetud koosolekute protokollid.
- **Tegevus.** Kontor Eestis (üürileping, mitte ainult teenusaadress), Eestis töötavad inimesed ning Eestist läbiräägitud ja allkirjastatud lepingud.
- **Haldus.** Raamatupidamine, pank ja õigusnõustajad Eestis. Raamatupidamise dokumente säilitatakse seitse aastat ([RPS § 12](https://www.riigiteataja.ee/akt/110072025003)).
- **OÜ residentsustõend** EMTA-lt.

Kui juhatuse aadress on välismaal, peab OÜ määrama Eestis kontaktisiku ([ÄRS § 24](https://www.riigiteataja.ee/akt/114032025010)). Juba see asjaolu näitab, et ühingut juhitakse väljaspool Eestit. Vaata juhendit [aadress ja kontaktisik](/et/juhendid/e-residentsus-ja-kontaktisik).

Levinud vead: juhatuse koosolekud Eestis on ainult paberil, aga iga otsus tehakse välismaalt e-posti teel, ja nominaalne juhatuse liige ei tunne äritegevust. Välismaale kolides on sageli odavam leppida sellega, et ühingut juhitakse seal, ja sellega arvestada, kui luua Eestis sisu, mis maksukontrollis ei pea.

## Kas sinu elukohariik võib maksustada ühingu jaotamata kasumit? {#kontrollitav-valisuhing}

Jah. Sinu elukohariik võib käsitada OÜ-d kontrollitava välisühinguna (CFC) ja maksustada sind või sinu emaettevõtet igal aastal kasumi pealt, mida OÜ ei ole jaotanud. Eesti ei maksusta jaotamata kasumit, seega loetakse OÜ sageli madala maksustamisega ühinguks.

- **Omanik on ühing.** Igal ELi liikmesriigil on maksustamise vältimise vastase direktiivi alusel ühingute kohta CFC reeglid ([ATAD artiklid 7 ja 8](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02016L1164-20220101)). OÜ on kontrollitav välisühing, kui omanikule kuulub üle 50 protsendi ja OÜ tegelikult tasutud maks on väiksem kui vahe maksu vahel, mida ta omaniku riigis tasuks, ja maksu vahel, mida ta tasub. Tavaliselt on sihtmärk passiivne tulu, näiteks intress, litsentsitasud ja dividendid. Ühing, millel on tegelik majandustegevus koos töötajate, seadmete, vara ja ruumidega, võib passiivse tulu mudeli puhul reeglist välja jääda.
- **Omanik oled sina.** Direktiiv ei hõlma füüsilisi isikuid. Mõnel riigil on residentidest füüsiliste isikute kohta oma CFC reeglid. Kontrolli oma riigi reegleid.
- **Eesti enda reegel** hõlmab ainult Eesti emaettevõtteid ([TuMS § 54³](https://www.riigiteataja.ee/akt/129042026004)). Residendist füüsilist isikut maksustab Eesti kontrollitava välisüksuse eest ainult siis, kui see asub mittekoostöövalmis jurisdiktsioonis ([TuMS § 22](https://www.riigiteataja.ee/akt/129042026004)).

Mida teha: jaota OÜ tulu liikide kaupa, loo aktiivsele äritegevusele tegelik sisu ja arvesta passiivse valdusühingu puhul CFC maksuga. Hoia oma elukohariigi nõustaja jaoks valmis Eesti raamatupidamine ja tulu jaotus. Sinu elukohariigi CFC maks on isiklik. Seda ei saa hiljem tasaarvestada Eesti maksuga, mis tekib kasumi jaotamisel.

## Kas välismaale kolimisel tuleb tasuda lahkumismaksu? {#lahkumismaks}

Eestis füüsiline isik seda ei tasu. Eesti maksustab sinu kasu osadelt ainult siis, kui need müüd või muul viisil võõrandad ([TuMS § 15 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Võid Eestist lahkuda koos oma osadega ja lahkumisel ei teki sul maksukohustust.

Riik, kust lahkud, võib lahkumisel maksustada sinu osade realiseerimata kasu. ELis lükatakse sellise maksu tasumine sageli edasi või tasutakse see osade kaupa, koos iga-aastaste aruannete ja tingimustega, mis kehtivad aastaid. Küsi enne kolimist selle riigi nõustajalt ja märgi lahkumise päeval kõik järgmised vormid ja tähtajad oma kalendrisse.

Ühingute jaoks on Eestis lahkumismaks olemas. Ühing, mis viib vara üle välismaal asuvasse püsivasse tegevuskohta või mis kustutatakse registrist, kui tema vara lahkub Eestist, tasub kasult maksu. ELis ja EMPs võib ta seda tasuda osade kaupa viie aasta jooksul ([TuMS § 54⁵ ja § 50 lg 2²](https://www.riigiteataja.ee/akt/129042026004), [ATAD artikkel 5](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02016L1164-20220101)).

## Kas pereliikmelt saadud kingitust maksustatakse Eestis? {#kingitus}

Ei. Eestis ei ole kinkemaksu ega pärandimaksu ning füüsiliselt isikult saadud kingitus ei ole maksustatav tulu ([TuMS § 19 lg 3 p 6](https://www.riigiteataja.ee/akt/129042026004)). Sa ei deklareeri seda Eesti tuludeklaratsioonil.

Teine riik võib seda maksustada. Riigid maksustavad kingitust sageli siis, kui kinkija elab kinkimise päeval seal, kui saaja on seal viimastel aastatel elanud või kui vara asub seal. Eestil ei ole ühtegi kinkemaksu lepingut, seega ei kõrvaldata topeltmaksustamist alati. Hangi enne ülekannet kinkija riigist kirjalik arvamus ning vormista kingitus kinkelepingu ja pangaülekannetega.

## Mida saab Eesti resident tuludeklaratsioonil maha arvata? {#mahaarvamised}

2026. aastal saab resident maha arvata:

- maksuvaba tulu 8400 eurot aastas või 9312 eurot alates aastast, mil jõuad Eesti vanaduspensioniikka ([TuMS § 23 lg 1, § 23⁵ lg 1](https://www.riigiteataja.ee/akt/129042026004)). Vaata mõistet [maksuvaba tulu](/et/sonastik/maksuvaba-tulu).
- koolituskulud ja kingitused EMTA nimekirjas olevatele mittetulundusühingutele kokku kuni 1200 eurot ja kuni 50 protsenti Eestis maksustatavast tulust pärast ettevõtlusega seotud mahaarvamisi ([TuMS § 26, 27 ja 28² lg 1](https://www.riigiteataja.ee/akt/129042026004)).
- maksed täiendavasse kogumispensioni (III sammas), kuni 15 protsenti tulust ja kuni 6000 eurot ([TuMS § 28](https://www.riigiteataja.ee/akt/129042026004)).
- Eesti kohustuslikud kogumispensioni- ja töötuskindlustusmaksed ning välismaal tasutud kohustuslikud sotsiaalkindlustusmaksed, kuid mitte neid, mis on tasutud Eestis maksustamata tulust ([TuMS § 28¹](https://www.riigiteataja.ee/akt/129042026004)).

Eluasemelaenu intressi enam maha arvata ei saa. Mahaarvamine kaotati alates 01.01.2024 ja viimane deklaratsioon, kus see oli, oli 2023. aasta deklaratsioon ([EMTA: eluasemelaenu intress](https://www.emta.ee/en/private-client/housing-loan-interest)).

Deklaratsiooni tähtaeg on järgmise aasta 30. aprill ([TuMS § 44 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Kui saabud või lahkud aasta jooksul, deklareerid ainult residentsuse kuud koos proportsionaalselt vähendatud maksuvaba tuluga ([TuMS § 44 lg 1²](https://www.riigiteataja.ee/akt/129042026004)).

## Kas sinu elukohariigi maksuhaldur näeb ühingut ja selle kontosid? {#teabevahetus}

Eelda, et näeb. EMTA vahetab maksuteavet teiste ELi liikmesriikide ja lepingupartneritega ([MKS § 51¹ ja 51²](https://www.riigiteataja.ee/akt/109072026040)) ning kehtib mitu automaatset teabevahetust ([EMTA: maksuteabe vahetus](https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/tax-information-exchange)):

- **CRS ja DAC2.** Pangad teatavad igal aastal teiste riikide residentide kontodest. Passiivse ühingu, näiteks portfelliinvesteeringuid hoidva valdusühingu puhul teatab pank sinu riigile ka isikud, kes seda kontrollivad, tavaliselt sind. Tegutsevaid tütarettevõtjaid omav valdusühing loetakse aktiivseks ja selle omanikke ei tuvastata. Selle aluseks on sinu enesekinnitus pangale ja see peab olema õige.
- **DAC6.** Nõustaja (või sina, kui nõustajat ei ole) teatab teatud tunnustega piiriülesest maksuskeemist 30 päeva jooksul.
- **DAC7.** Platvormid teatavad oma müüjatest müüja riigile.
- **DAC8.** Krüptovara teenuse pakkujad koguvad andmeid alates 2026. aastast ja esimene teabevahetus toimub 2027. aastal.
- **FATCA.** Ameerika Ühendriigid vahetavad teavet oma reeglite järgi.

Vale enesekinnitus pangale, näiteks väide, et elad Eestis, kuigi elad mujal, on täpselt see, mille avastamiseks need teabevahetused on loodud.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/osauhingu-asutamine

# Osaühingu asutamine Eestis: osakapital, põhikiri, ärinimi, riigilõivud ja esimesed sammud

> Kuidas asutada Eesti osaühing (OÜ): osakapital ja selle sissemaksmine, põhikiri, riigilõivud veebis ja notari juures, ärinimi, EMTAK-i tegevusalakoodid ja tegevusload, äriühing asutajana, valdusühing või otsene omand, esimesed nädalad pärast registreerimist ja riiulifirma riskid.

Law as of 30.09.2026. General information, not advice for your situation.

Osaühing (OÜ) on Eesti väikeettevõtte ja e-residentide tavaline ettevõtlusvorm. Selle saab asutada veebis e-äriregistris umbes ühe päevaga ja osakapital võib olla kõigest üks sent. See juhend käsitleb asutamisel tehtavaid valikuid ja esimeste nädalate kohustusi.

**Lühidalt**

- Kindlat minimaalset osakapitali ei ole: väikseim osa on üks sent. Osakapital makstakse täielikult sisse enne avalduse esitamist.
- Riigilõiv on kiirmenetluses tüüppõhikirjaga 265 eurot ja tavamenetluses 200 eurot.
- Oma põhikiri (osade liigid, võõrandamise piirangud) nõuab asutamisel notarit.
- Ärinimes peab olema „OÜ“ või „osaühing“ ja see peab registrisse kantud nimedest selgelt erinema.
- Tegevusluba või majandustegevusteadet on vaja ainult siis, kui eriseadus seda nõuab, ja siis enne tegevuse alustamist.
- Esimestel nädalatel: pangakonto, tegelikud kasusaajad, raamatupidaja juurdepääs, käibemaksu otsus, töötamise register, raamatupidamine.

## Osakapital {#osakapital}

**Kindlat miinimumi ei ole.** Väikseima osa nimiväärtus on üks sent, seega saab osaühingu asutada 0,01-eurose osakapitaliga iga osaniku kohta ([ÄS § 136 ja § 148](https://www.riigiteataja.ee/akt/106072023131)). Asutajad tasuvad oma osade eest täielikult enne registreerimisavalduse esitamist ja sissemakset ei saa tasaarvestada nõuetega ühingu vastu ([§ 140 lg 2-3](https://www.riigiteataja.ee/akt/106072023131)). Asutamine ilma osakapitali sisse maksmata ei ole enam võimalik.

Väga väike osakapital on seaduslik, kuid sellel on oma hind:

- Kui osakapital on alla 2 500 euro ja ühingu muust varast ei piisa ajutise pankrotihalduri tasuks, võib ajutine pankrotihaldur nõuda oma tasu ja kulutuste hüvitamist osanikelt kuni osakapitali ja 2 500 euro vahe ulatuses ([PankrS § 29 lg 9^1](https://www.riigiteataja.ee/akt/111112025012#para29)). See ei ole vastutus ühingu võlgade eest.
- Pangad, üürileandjad ja tarnijad peavad osakapitali usaldusväärsuse märgiks.
- Kui netovara langeb alla poole osakapitalist, peavad osanikud tegutsema: muutma osakapitali, taastama netovara või lõpetama ühingu ([ÄS § 176](https://www.riigiteataja.ee/akt/106072023131#para176)). Piir on pool sinu enda osakapitalist, olenemata selle suurusest.

Osakapital ei määra auditikohustust: see sõltub müügitulust, varadest ja töötajate arvust ([AudS § 91](https://www.riigiteataja.ee/akt/107012025013)).

## Osakapitali sissemaksmine {#osakapitali-sissemakse}

Sissemakse tehakse rahas, kui põhikiri ei luba mitterahalist sissemakset ([ÄS § 140 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Asutajad avavad asutatava ühingu nimele konto EMP pangas või makseasutuses ([§ 141 ja § 520](https://www.riigiteataja.ee/akt/106072023131)).

- **Kuni 50 000 eurot:** pangatõendit ei ole vaja. Juhatuse liikmed kinnitavad avalduses, et raha on sisse makstud ([§ 144 lg 2¹](https://www.riigiteataja.ee/akt/106072023131)).
- **Üle 50 000 euro:** lisatakse panga teatis ([§ 144 lg 1](https://www.riigiteataja.ee/akt/106072023131)). Kiirmenetluses kantakse raha deposiidina registripidaja kontole või piiratud kasutusega pangakontole rahapesu ja terrorismi rahastamise tõkestamise seaduse § 27 lõike 2 alusel ([§ 520 lg 4¹](https://www.riigiteataja.ee/akt/106072023131); [ÄRS § 42 lg 3](https://www.riigiteataja.ee/akt/114032025010)). Registripidaja kontol oleva deposiidi tuleb tagasi nõuda ühe aasta jooksul pärast registreerimist, muul juhul läheb see riigile.
- **Mitterahaliselt:** mis tahes võõrandatav rahaliselt hinnatav vara, kuid mitte kunagi töö ega teenused ([§ 142](https://www.riigiteataja.ee/akt/106072023131)). Vara hindab juhatus ja audiitor kontrollib hindamist, kui osakapital või mitterahalise sissemaksega tasutav osa on vähemalt 25 000 eurot ([§ 143](https://www.riigiteataja.ee/akt/106072023131)). Mitterahalise sissemakse korral kiirmenetlust kasutada ei saa ([ÄRS § 42 lg 3](https://www.riigiteataja.ee/akt/114032025010)).

Ära kinnita kunagi sissemakset, mida ei ole tehtud. Asutajad ja juhatuse liikmed vastutavad asutamisel esitatud valeandmete eest solidaarselt ([ÄS § 146](https://www.riigiteataja.ee/akt/106072023131)). Esita avaldus aasta jooksul: ühingut ei registreerita, kui avaldus esitatakse rohkem kui aasta pärast asutamislepingu sõlmimist ([§ 144 lg 4](https://www.riigiteataja.ee/akt/106072023131)).

## Põhikiri {#pohikiri}

Põhikirjas on vähemalt ärinimi ja asukoht, osakapital, osade eest tasumise kord, osadega seotud eriõigused, mitterahaliste sissemaksete hindamine, reservkapital, kui see on, ja juhatuse liikmete arv ([ÄS § 139 lg 1](https://www.riigiteataja.ee/akt/106072023131)).

Portaali **tüüppõhikiri** on kehtestatud määrusega ([§ 139¹](https://www.riigiteataja.ee/akt/106072023131)). See sobib lihtsale ühingule, millel on kindel osakapital ja rahalised sissemaksed, ning asutajad ei saa sellele sätteid lisada. Oma põhikirja on vaja näiteks siis, kui soovid:

- osade liike, eelisõigusi või erinevaid hääleõigusi ([§ 148 lg 3](https://www.riigiteataja.ee/akt/106072023131));
- osade võõrandamise piiranguid ([§ 149 lg 3](https://www.riigiteataja.ee/akt/106072023131));
- nõukogu või juhatuse liikmete kindlat ametiaega;
- mitterahalisi sissemakseid või minimaalset ja maksimaalset osakapitali.

Oma põhikirja jaoks on asutamisel vaja notariaalselt tõestatud asutamislepingut ([§ 138 lg 4-5](https://www.riigiteataja.ee/akt/106072023131)). Tüüppõhikirjaga asutatud ühing saab hiljem võtta vastu oma põhikirja osanike kahekolmandikulise häälteenamusega ja see jõustub registrisse kandmisel ([§ 175](https://www.riigiteataja.ee/akt/106072023131)). Osade võõrandamise piirangu hilisemaks lisamiseks on vaja kõigi osanike nõusolekut, kui põhikiri ei sätesta teisiti ([§ 149 lg 3](https://www.riigiteataja.ee/akt/106072023131)). Osanike leping seob ainult selle pooli; reeglid, mis peavad siduma ühingut või tulevasi osanikke, kuuluvad põhikirja.

## Riigilõivud ja aeg {#riigiloivud-ja-aeg}

| Viis                                                                                           | Riigilõiv                                                                            | Otsus                          | Allikas                                                                                                                                                               |
| ---------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------ | ------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Kiirmenetlus portaalis (tüüppõhikiri, rahalised sissemaksed, kõik allkirjastatud digitaalselt) | 265 eurot                                                                            | Hiljemalt järgmisel tööpäeval  | [RLS § 62 lg 2](https://www.riigiteataja.ee/akt/111072026166); [ÄRS § 42](https://www.riigiteataja.ee/akt/114032025010)                                               |
| Tavamenetlus                                                                                   | 200 eurot                                                                            | Üldjuhul viie tööpäeva jooksul | [RLS § 62 lg 2](https://www.riigiteataja.ee/akt/111072026166); [ÄRS § 41](https://www.riigiteataja.ee/akt/114032025010)                                               |
| Notari juures                                                                                  | 200 eurot, millele lisandub notari tasu (mis kasvab koos osakapitaliga) ja käibemaks |                                | [ÄS § 138](https://www.riigiteataja.ee/akt/106072023131); [Notarite Koda: notari tasu kalkuleerimine](https://www.notar.ee/et/teabekeskus/notari-tasu-kalkuleerimine) |

Seotud lõivud: ärinime broneerimine maksab 150 eurot ja iga hilisem osaühingu registriandmete muudatus 25 eurot ([RLS § 62¹ ja § 63](https://www.riigiteataja.ee/akt/111072026166)).

Asutamisavalduse esitab juhatus ja selle allkirjastavad portaalis kõik asutajad ja juhatuse liikmed ([ÄS § 144](https://www.riigiteataja.ee/akt/106072023131)). Register aktsepteerib allkirju Eesti ID-kaardi, e-residendi kaardi, Smart-ID või Mobiil-ID-ga ([e-äriregister](https://ariregister.rik.ee/); [registripidaja asutamisjuhend](https://abiinfo.rik.ee/avalduste-esitamine/uue-juriidilise-isiku-asutamine/osauhingu-asutamine)). Asutaja, kellel ühtegi neist ei ole, allkirjastab notari juures.

## Ärinimi {#arinimi}

- Selle alguses või lõpus on „osaühing“ või „OÜ“ ([ÄS § 9](https://www.riigiteataja.ee/akt/106072023131)).
- See peab selgelt erinema Eestis juba registrisse kantud või broneeritud nimedest ([§ 11](https://www.riigiteataja.ee/akt/106072023131)).
- See ei tohi olla eksitav ega kasutada kaitstud kaubamärki ilma nõusolekuta ja see kirjutatakse eesti-ladina tähestikus ([§ 12](https://www.riigiteataja.ee/akt/106072023131)).

Nime saab broneerida kuueks kuuks ([§ 15¹](https://www.riigiteataja.ee/akt/106072023131)) 150 euro eest ([RLS § 62¹](https://www.riigiteataja.ee/akt/111072026166)). Ärinimi, asukoht ja registrikood peavad olema äridokumentidel ja veebilehel ([§ 15 lg 2](https://www.riigiteataja.ee/akt/106072023131)).

**Ärinime muutmine** on põhikirja muutmine: osanike otsus kahekolmandikulise häälteenamusega, esitatakse portaalis, jõustub registrisse kandmisel, riigilõiv 25 eurot ([§ 175](https://www.riigiteataja.ee/akt/106072023131)). Registrikood ja käibemaksukohustuslase number jäävad samaks.

## Tegevusalakoodid, majandustegevusteated ja tegevusload {#emtak-ja-tegevusload}

Asutamisel märgitakse kavandatav põhitegevusala Eesti majanduse tegevusalade klassifikaatori (EMTAK) koodiga. Hiljem uuendatakse tegevusalasid iga majandusaasta aruandega ([ÄS § 4](https://www.riigiteataja.ee/akt/106072023131)). Vali kood selle järgi, mida ettevõte tegelikult teeb.

Majandustegevus on vaikimisi vaba ([MSÜS § 4](https://www.riigiteataja.ee/akt/102012025026)). Ainult siis, kui eriseadus seda nõuab:

- **majandustegevusteade** esitatakse enne tegevuse alustamist ([§ 14](https://www.riigiteataja.ee/akt/102012025026));
- **tegevusluba** peab olema antud enne tegevuse alustamist ([§ 16](https://www.riigiteataja.ee/akt/102012025026)). Näiteks vajavad usaldushalduse ja äriühingute teenuse pakkujad Rahapesu Andmebüroo tegevusluba ([RahaPTS § 70](https://www.riigiteataja.ee/akt/111072026093)).

Otsustab iga valdkonna eriseadus. Kontrolli seda enne alustamist; see, et register koodi vastu võttis, ei ole luba.

## Äriühing asutajana {#ariuhing-asutajana}

Osaühingu võib asutada iga füüsiline või juriidiline isik, üksi või koos teistega ([ÄS § 137](https://www.riigiteataja.ee/akt/106072023131)). Juriidiline isik ei saa olla juhatuse liige, seega määrab emaettevõte füüsilise isiku ([§ 180 lg 2](https://www.riigiteataja.ee/akt/106072023131)).

- **Eesti emaettevõte** asutab ühingu oma juhatuse liikme kaudu portaalis ja kiirmenetlus on kasutatav.
- **Välismaa emaettevõte** tõendab oma olemasolu ja esindusõigust koduriigi registri väljavõttega, millel on apostill või mis on legaliseeritud ja mille vandetõlk on tõlkinud eesti keelde ([ÄRS § 8 ja § 40](https://www.riigiteataja.ee/akt/114032025010)). Avaldus läheb tavaliselt tavamenetlusse või notari juurde.

Iga uus osaühing esitab registreerimisavaldusega oma **tegelikud kasusaajad**: füüsilised isikud, kes teda lõpuks kontrollivad ([RahaPTS § 9 ja § 77](https://www.riigiteataja.ee/akt/111072026093)). Kui ühingu aadress on välismaal, on vaja kontaktisikut; vaata juhendit [e-residentsus, juriidiline aadress ja kontaktisik](/et/juhendid/e-residentsus-ja-kontaktisik).

## FIE või ettevõtluskonto {#fie-voi-ettevotluskonto}

- **Ettevõtluskonto**: väikese tulu ja väheste kuludega isikule. Pank peab igalt laekumiselt kinni 20 protsenti, raamatupidamist ei ole ja kulusid maha ei arvata ([ELMS § 4](https://www.riigiteataja.ee/akt/118122025016)). Konto omanik ei tohi olla käibemaksukohustuslasena registreeritud ([§ 2 lg 2](https://www.riigiteataja.ee/akt/118122025016)).
- **Füüsilisest isikust ettevõtja** (FIE): ettevõtluskulud on maha arvatavad, kuid omanik vastutab äriliste võlgade eest kogu oma isikliku varaga ([ÄS § 78](https://www.riigiteataja.ee/akt/106072023131)) ja maksab üldjuhul igal aastal sotsiaalmaksu vähemalt 12-kordselt kuumääralt ([SMS § 2 lg 5](https://www.riigiteataja.ee/akt/121052026019)).
- **Osaühing**: piiratud vastutus ([ÄS § 135](https://www.riigiteataja.ee/akt/106072023131)). Jaotamata kasumit ei maksustata; ettevõtte tulumaks tasutakse kasumi jaotamisel ([TuMS § 50](https://www.riigiteataja.ee/akt/129042026004)).

Loe täielikku võrdlust: [ettevõtluskonto või osaühing](/et/juhendid/osauhingu-asutamine/ettevotluskonto-voi-osauhing).

## Valdusühing või otsene omand {#valdusuhing-voi-otsene-omand}

Ettevõtte ärikasum maksustatakse üks kord, kui ettevõte selle jaotab, olenemata sellest, kellele osad kuuluvad ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Valdusühing lisab maksustamise edasilükkamise:

- Dividendi, mille valdusühing saab tütarettevõtjalt, kus tal on vähemalt 10 protsenti osalust, saab edasi maksta ilma teistkordse maksuta või jätta alles ja uuesti investeerida ([§ 50 lg 1¹](https://www.riigiteataja.ee/akt/129042026004)).
- Tütarettevõtja osade müügist saadud kasu jääb valdusühingus maksustamata, kuni see jaotatakse. Asutaja, kellele osad kuuluvad otse, maksab kasult 22 protsenti müügi aastal ([§ 15](https://www.riigiteataja.ee/akt/129042026004)).

Otsene omand on lihtsam välisinvestorite ja töötajate optsioonide jaoks. Mõlemal juhul ei vastuta omanik ühingu võlgade eest ([ÄS § 135](https://www.riigiteataja.ee/akt/106072023131)). Emaettevõte, kes annab tütarettevõtjale juhiseid, võib siiski vastutada selle võlgade eest, kui ta ei tegutse siis, kui tütarettevõtja maksejõuetus muutub tõenäoliseks ([§ 6¹](https://www.riigiteataja.ee/akt/106072023131)).

Osaühing ei tohi anda laenu osanikule, kellele kuulub üle 5 protsendi osakapitalist, ega oma juhatuse liikmetele; selline laen on tühine ([ÄS § 159](https://www.riigiteataja.ee/akt/106072023131)). Laenu osanikule või emaettevõttele võib maksustada ka varjatud kasumieraldisena ([TuMS § 50²](https://www.riigiteataja.ee/akt/129042026004)). Vaata juhendit [idufirma rahastamine](/et/juhendid/idufirma-rahastamine).

## Esimesed nädalad pärast registreerimist {#esimesed-nadalad}

1. **Pank.** Ava konto ühingu nimele. Kui osakapital kanti deposiidina registripidaja kontole, nõua see tagasi ühe aasta jooksul ([ÄS § 520 lg 4¹](https://www.riigiteataja.ee/akt/106072023131)).
2. **Tegelikud kasusaajad.** Kontrolli kandeid. Muudatused esitatakse 30 päeva jooksul nendest teada saamisest ja andmed kinnitatakse iga majandusaasta aruandega ([RahaPTS § 77](https://www.riigiteataja.ee/akt/111072026093)).
3. **Raamatupidaja juurdepääs.** Anna raamatupidajale esindusõigus e-maksuametis ([Maksu- ja Tolliameti juhend](https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/granting-and-termination-access)) ja õigus esitada aruandeid e-äriregistris.
4. **Käibemaks.** Registreerimine on kohustuslik kolme tööpäeva jooksul pärast seda, kui maksustatav käive ületab kalendriaasta jooksul 40 000 eurot, ja enne seda vabatahtlik ([KMS § 19 ja § 20](https://www.riigiteataja.ee/akt/130122025021)). Maksu- ja Tolliamet võib küsida tõendeid tegeliku äritegevuse kohta Eestis. Vaata juhendit [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine).
5. **Töötamise register.** Registreeri iga töötaja, iga juhatuse liige, kelle töö tekitab Eestis maksukohustuse, iga käsunduslepingu alusel töötav füüsiline isik (välja arvatud FIE või ettevõtluskonto omanik) ja igaüks, kes töötab ühingu heaks tasuta, hiljemalt töö alustamisel ([MKS § 25¹ ja § 25²](https://www.riigiteataja.ee/akt/109072026040)). Vaata juhendit [töötaja palkamine](/et/juhendid/tootaja-palkamine).
6. **Majandustegevusteated ja tegevusload.** Esita need enne tegevuse alustamist.
7. **Raamatupidamine.** Juhatus korraldab raamatupidamise esimesest päevast ([ÄS § 183](https://www.riigiteataja.ee/akt/106072023131)). Esimene majandusaasta võib kesta kuni 18 kuud ([RPS § 13](https://www.riigiteataja.ee/akt/110072025003)) ja majandusaasta aruanne esitatakse kuue kuu jooksul pärast majandusaasta lõppu ([ÄS § 179](https://www.riigiteataja.ee/akt/106072023131)).
8. **Kontaktandmed.** Hoia registris olev e-posti aadress ajakohane: kohtud, sealhulgas registriosakond, saadavad dokumendid sinna ja dokument, mida ei saa e-toimikus kätte toimetada, loetakse kätte toimetatuks viie tööpäeva möödumisel sellele aadressile saatmisest ([TsMS § 311¹](https://www.riigiteataja.ee/akt/120062026021)). Vaata juhendit [e-residentsus, juriidiline aadress ja kontaktisik](/et/juhendid/e-residentsus-ja-kontaktisik).

## Riiulifirma ostmine {#riiulifirma-ostmine}

Valmis ühing kannab kogu oma ajalugu: võlad, maksuvõlad, tasumata osakapital, hilinenud majandusaasta aruanded. Ühing vastutab kõigi oma kohustuste eest kogu oma varaga ([ÄS § 135 lg 3](https://www.riigiteataja.ee/akt/106072023131)), seega saab ostja need endale.

- Kui ühing asutati sissemakseta, lähevad tasumata osa ja sellega seotud vastutus koos sellega üle ([§ 520¹](https://www.riigiteataja.ee/akt/106072023131)).
- Hilinenud majandusaasta aruanne võib kaasa tuua trahvid ja registrist kustutamise ([ÄRS § 57 ja § 61](https://www.riigiteataja.ee/akt/114032025010)).
- Osa võõrandamine peab olema notariaalselt tõestatud, kui põhikiri ei ole sellest vorminõudest kehtivalt loobunud ([ÄS § 149](https://www.riigiteataja.ee/akt/106072023131)).
- Tegevusloaga tegevuse puhul tuleb tegevusloa andjale ette teatada omaniku või juhtkonna muutusest, mida tegevusluba kontrollib ([MSÜS § 30](https://www.riigiteataja.ee/akt/102012025026)).

Kuna uue osaühingu saab asutada veebis ühe päevaga 265-eurose riigilõivuga, säästab riiulifirma harva midagi. Kui ostad selle siiski, kontrolli registrikaarti ja varasemaid kandeid, majandusaasta aruandeid, avalikku maksuvõla päringut ja lepinguid ning nõua ostulepingusse kinnitusi koos hüvitamiskohustusega.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/osauhingu-asutamine/ettevotluskonto-voi-osauhing

# Ettevõtluskonto, FIE või osaühing: mis sobib vabakutselisele?

> Kuidas maksustatakse Eestis ettevõtluskontot, füüsilisest isikust ettevõtjat (FIE) ja osaühingut, mida igaüks maksma läheb ja millal on osaühing parem valik.

Law as of 30.09.2026. General information, not advice for your situation.

Vabakutselisel on Eestis teenuste müümiseks kolm võimalust: ettevõtluskonto, füüsilisest isikust ettevõtja (FIE) või osaühing (OÜ). Need erinevad selle poolest, kui palju maksu tuleb maksta, kas kulusid saab maha arvata ja kas oma isiklik vara on ohus. See leht võrdleb kolme võimalust. Ettevõtte asutamise samme kirjeldab juhend [osaühingu asutamine](/et/juhendid/osauhingu-asutamine).

**Lühidalt**

- Ettevõtluskonto sobib väikesele kõrvaltulule, millega kaasneb vähe kulusid ja mis tuleb peamiselt eraisikutest klientidelt: pank kannab 20 protsenti igast laekunud eurost maksuhaldurile ja raamatupidamist ei pea pidama.
- FIE sobib tegelike kuludega ettevõtlusele: ettevõtluskulud saab maha arvata, kuid tuleb maksta sotsiaalmaksu miinimumi ja vastutada kogu oma isikliku varaga.
- Osaühing sobib, kui kasum jäetakse ettevõttesse, müüakse ettevõtetele või kaasneb äririsk: ettevõttesse jäetud kasumit ei maksustata ja vastutus on piiratud.
- Kui maksustatav käive Eestis ületab kalendriaasta jooksul 40 000 eurot, tuleb registreeruda käibemaksukohustuslaseks. Käibemaksukohustuslane ei saa ettevõtluskontot omada.

## Mis on ettevõtluskonto? {#mis-on-ettevotluskonto}

Ettevõtluskonto on füüsilise isiku pangakonto, millele kauba või teenuse eest laekunud summalt makstakse maksu kindla määraga ([ELMS § 1](https://www.riigiteataja.ee/akt/118122025016#para1)). Kontot saab avada ainult füüsiline isik, ettevõte mitte.

**Maks.** Määr on 20 protsenti igast kontole laekunud summast. Kui oled liitunud kogumispensioniga (II sammas), suureneb määr sinu kogumispensioni makse võrra ([§ 4](https://www.riigiteataja.ee/akt/118122025016#para4)). Pank broneerib maksu ja kannab selle Maksu- ja Tolliametile järgmise kuu 10. kuupäevaks, seega ei pea selle tulu kohta deklaratsiooni esitama ([§ 6](https://www.riigiteataja.ee/akt/118122025016#para6)). Kulusid maha arvata ei saa. Raamatupidamist ei pea pidama, sest füüsiline isik, kes ei ole füüsilisest isikust ettevõtja, ei ole raamatupidamiskohustuslane ([RPS § 2 lg 2](https://www.riigiteataja.ee/akt/110072025003#para2)).

**Kuhu 20 protsenti läheb.** Seadus jagab maksu tulumaksu osaks (22/55) ja sotsiaalmaksu osaks (33/55) ([§ 8 lg 2](https://www.riigiteataja.ee/akt/118122025016#para8)). Sotsiaalmaksu osa loetakse ravikindlustuse ja riikliku pensioni puhul sotsiaalmaksuks ([§ 9 lg 1](https://www.riigiteataja.ee/akt/118122025016#para9)).

**Kes ei saa kontot kasutada.** Käibemaksukohustuslane ei saa ettevõtluskontot omada. Seda ei saa ka isik, kes tegutseb samal või sarnasel tegevusalal füüsilisest isikust ettevõtjana ([§ 2 lg 2](https://www.riigiteataja.ee/akt/118122025016#para2)).

**40 000 euro piir.** Käibemaksukohustuslaseks registreerimine muutub kohustuslikuks, kui maksustatav käive Eestis ületab kalendriaasta jooksul 40 000 eurot ([KMS § 19 lg 1](https://www.riigiteataja.ee/akt/130122025021#para19)). Kuna käibemaksukohustuslane ei saa kontot omada, eeldab Maksu- ja Tolliamet, et sellest summast suurema käibe korral minnakse üle FIE-le või ettevõttele ([ameti juhend](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account), inglise keeles).

**Ravikindlustus.** Ravikindlustus kehtib kuu eest ainult siis, kui ettevõtlustulu maksu sotsiaalmaksu osa jõuab selle kuu sotsiaalmaksu miinimumkohustuseni ([RaKS § 5 lg 2](https://www.riigiteataja.ee/akt/114042026002#para5) p 5¹). Sotsiaalmaksu osa on 12 protsenti laekunud summast (33/55 osa 20-protsendilisest maksust). Miinimum on sotsiaalmaks riigieelarvega kehtestatud kuumäärast, see tähendab 33 protsenti sellest määrast ([RaKS § 5 lg 2](https://www.riigiteataja.ee/akt/114042026002#para5) p 4; [SMS § 2¹](https://www.riigiteataja.ee/akt/121052026019#para2b1) ja [§ 7 lg 1](https://www.riigiteataja.ee/akt/121052026019#para7)). [Maksu- ja Tolliameti](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account) andmetel on see 2026. aastal 292,38 eurot, seega peab kuus laekuma umbes 2436,50 eurot, kui isik ei maksa kogumispensioni makset. Sotsiaalmaks, mida klient maksab sinu eest töövõtulepingu alusel, arvestatakse sama miinimumi hulka. Kindlustus algab pärast sotsiaalmaksu osa laekumist ja peatub üks kuu pärast maksetähtpäeva, kui miinimumi kuus ei saavutatud ([RaKS § 8](https://www.riigiteataja.ee/akt/114042026002#para8)).

**Müük ettevõtetele.** Maksu- ja Tolliamet käsitleb Eesti ettevõtte makset kontoomanikule, mis on tehtud töölepingu või teenuse osutamise lepingu asemel, ettevõtte ettevõtlusega mitteseotud kuluna. Maksev ettevõte peab siis maksma sellelt tulumaksu määraga 22/78 ja deklareerima selle TSD-l. Kauba müügile amet täiendavat maksu ei kohalda ja ootab, et teavitad maksvat ettevõtet sellest, et töötad ettevõtluskonto kaudu ([ameti juhend](https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account), inglise keeles). Loe see juhend läbi, enne kui kasutad kontot ettevõtetele tehtava töö jaoks.

## Kuidas maksustatakse füüsilisest isikust ettevõtjat (FIE)? {#kuidas-maksustatakse-fie}

FIE maksab maksu kasumilt, mis on tulu miinus ettevõtluskulud, ning kogukoormus on umbes 41 protsenti sellest kasumist.

**Registreerimine.** Enne tegevuse alustamist tuleb esitada avaldus äriregistrisse kandmiseks ([ÄS § 3 lg 2](https://www.riigiteataja.ee/akt/106072023131#para3)). Riigilõiv on 20 eurot ([RLS § 62 lg 1](https://www.riigiteataja.ee/akt/111072026166#para62)). Ärinimi peab sisaldama ettevõtja ees- ja perekonnanime ([ÄS § 8 lg 1](https://www.riigiteataja.ee/akt/106072023131#para8)).

**Maks.** Ettevõtlustulust arvatakse maha ettevõtluskulud. Tulemus jagatakse 1,33-ga ning sellelt summalt arvutatakse nii sotsiaalmaks kui ka tulumaks ([TuMS § 14 lg 5³](https://www.riigiteataja.ee/akt/129042026004#para14)). Sotsiaalmaks on 33 protsenti ([SMS § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019#para7)). Tulumaks on 22 protsenti pärast maksuvaba tulu mahaarvamist ([TuMS § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004#para4)). Sotsiaalmaksu arvutatakse kõige rohkem aasta töötasu alammäära kümnekordselt summalt ([SMS § 2 lg 1](https://www.riigiteataja.ee/akt/121052026019#para2) p 5).

**Sotsiaalmaksu miinimum.** FIE maksab sotsiaalmaksu aastas vähemalt riigieelarve kuumäära 12-kordselt summalt ka siis, kui kasum on väike või tekib kahjum ([SMS § 2 lg 5](https://www.riigiteataja.ee/akt/121052026019#para2)). Sellel on erandid. Sotsiaalmaks, mida tööandja juba sinu eest maksab, arvestatakse miinimumi hulka, seega peab miinimumini jõudma ainult kogusumma (§ 2 lg 7). Isik, kes sai riiklikku pensioni, kellel oli osaline või puuduv töövõime või kes oli õpilane, keda loeti kogu aasta kindlustatuks, miinimumi ei maksa. Miinimumi arvestatakse proportsionaalselt registreerimise või tegevuse lõpetamise aastal, aastal, mil selline staatus algab või lõpeb, tegevuse peatamise ajal ja ajutise töövõimetuse päevade eest (§ 2 lg 5, 6, 8 ja 10).

**Avansilised maksed.** Sotsiaalmaksu avansid tuleb tasuda iga kvartali kolmanda kuu 15. kuupäevaks ([SMS § 9 lg 3](https://www.riigiteataja.ee/akt/121052026019#para9)). Tulumaksu avansid on veerand eelmise aasta ettevõtlustulult makstud tulumaksust ja need tasutakse 15. septembriks ja 15. detsembriks. Esimesel tegevusaastal avansse ei maksta, samuti mitte siis, kui kvartali makse oleks 300 eurot või vähem ([TuMS § 47](https://www.riigiteataja.ee/akt/129042026004#para47)).

**Vastutus ja maksustamise aeg.** FIE ei ole eraldi juriidiline isik, seega vastutab ta ettevõtluse võlgade eest kogu oma isikliku varaga. Kasumit maksustatakse selle teenimise aastal ka siis, kui raha jäetakse ettevõtlusse.

## Kuidas maksustatakse osaühingut? {#kuidas-maksustatakse-osauhingut}

Osaühing ei maksa tulumaksu kasumilt, mille ta endale jätab. Ta maksab 22/78 netosummast alles siis, kui ta kasumit jaotab, näiteks dividendina ([TuMS § 4 lg 1¹](https://www.riigiteataja.ee/akt/129042026004#para4) ja [§ 50 lg 1](https://www.riigiteataja.ee/akt/129042026004#para50)). Kuidas see toimib, selgitab [tulumaksu väljamaksetelt juhend](/et/juhendid/tulumaks-valjamaksetelt).

Osanik ei vastuta isiklikult osaühingu kohustuste eest ([ÄS § 135 lg 2](https://www.riigiteataja.ee/akt/106072023131#para135)). Hinnaks on suurem halduskoormus: kahekordne raamatupidamine, majandusaasta aruanne ja palgamaksud, kui võtad palka. Endale tasu maksmise viisi valid ise: palk, juhatuse liikme tasu või dividendid. Vt [juhatuse liikme tasu juhend](/et/juhendid/juhatuse-liikme-tasu).

## Mille kasuks otsustada? {#mille-kasuks-otsustada}

Vali oma kulude, klientide ja selle järgi, mida kasumiga teed.

|                                          | Ettevõtluskonto                              | FIE                         | Osaühing                                                         |
| ---------------------------------------- | -------------------------------------------- | --------------------------- | ---------------------------------------------------------------- |
| Maks                                     | 20 protsenti igast laekunud eurost           | Umbes 41 protsenti kasumist | 22/78 ainult jaotatud kasumilt                                   |
| Kulude mahaarvamine                      | Ei                                           | Jah                         | Jah                                                              |
| Sotsiaalmaksu miinimum                   | Ei, kuid ravikindlustus eeldab kuu miinimumi | Jah, kui ei kehti erand     | Ettevõttel mitte; palgamaksud palgalt või juhatuse liikme tasult |
| Käibemaksukohustuslaseks registreerimine | Ei ole lubatud                               | Võimalik                    | Võimalik                                                         |
| Vastutus                                 | Isiklik                                      | Isiklik, kogu varaga        | Piiratud ettevõtte varaga                                        |

- **Ettevõtluskonto:** vähese kuluga kõrvaltulu alla 40 000 euro aastas, kui käibemaksukohustuslaseks registreerimist pole vaja.
- **FIE:** tegelike kuludega ettevõtlus, kui kasum kulutatakse ära selle teenimise ajal.
- **Osaühing:** kui kasum investeeritakse tagasi, müüakse ettevõtetele või kaasneb äririsk. Millal osaühing peab käibemaksukohustuslaseks registreeruma, vt [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/osauhingu-asutamine/osauhingu-asutamine-e-ariregistris

# Kuidas asutada osaühing veebis e-äriregistris: kõik sammud järjest

> Asuta Eesti osaühing (OÜ) ise e-äriregistris: mida on vaja, iga samm koos ekraanipiltidega, kui suur osakapital valida ja 265-eurone riigilõiv. Vahendajat ei ole vaja.

Law as of 14.10.2026. General information, not advice for your situation.

Eesti osaühingu (OÜ) saad asutada ise ja veebis umbes tunniga. Ainus tasu on 265-eurone riigilõiv. Vahendajat ei ole vaja.

Oscar ettevõtteid ei asuta. Selle asemel näitab see leht riigiportaali iga sammu koos ekraanipiltidega, mille tegime 14.10.2026. Näidisettevõtte „Kaktus Näidis OÜ“ avaldust me ei esitanud ja isikuandmed on varjatud.

**Lühidalt**

- Igal asutajal ja juhatuse liikmel peab olema Eesti ID-kaart, e-residendi kaart, Smart-ID või Mobiil-ID.
- Täidad 11 sammu, kõik allkirjastavad avalduse, juhatus kinnitab osakapitali sissemakse, tasud riigilõivu ja avaldus läheb registrisse.
- Registripidaja teeb otsuse tavaliselt järgmiseks tööpäevaks.

## Enne alustamist {#enne-alustamist}

- **Eesti eID.** Iga asutaja ja juhatuse liige logib sisse ja allkirjastab Eesti ID-kaardi, e-residendi kaardi, Smart-ID või Mobiil-ID-ga. Kui sul ühtegi neist ei ole, hakka kõigepealt e-residendiks: vaata juhendit [e-residentsus, juriidiline aadress ja kontaktisik](/et/juhendid/e-residentsus-ja-kontaktisik) ja [e-residentsuse taotlemise lehte](https://www.e-resident.gov.ee/become-an-e-resident/) (inglise keeles).
- **Nimi** ja üks või kaks varunime.
- **Aadress Eestis.** Kui elad välismaal, saad selle juriidilise aadressi teenuse pakkujalt. Vaata [juriidiline aadress](/et/juhendid/e-residentsus-ja-kontaktisik#juriidiline-aadress).
- **E-posti aadress**, mida loed. See on avalik.
- Asjaosaliste **isikukoodid**.

Logi sisse aadressil [ariregister.rik.ee](https://ariregister.rik.ee/est), ava **Asutamine** ja vajuta osaühingu (**Osaühing**) all **Alusta asutamist**.

![E-äriregistri juriidiliste isikute tüüpide loend, kus esimesena on osaühing ja selle asutamise riigilõiv 265 eurot](/content/guides/osauhingu-asutamine-e-ariregistris/01-legal-form.webp)

## 1. samm: tegevus {#tegevus}

Vali loendist põhitegevusala kuni viiekohalise koodini ja vajuta **Vali**. Jäta majandusaastaks kalendriaasta, kui sul ei ole põhjust teisiti teha. Iga samm lõpeb nupuga **Edasi**.

![Samm Tegevus, kus kavandatav põhitegevusala on 62101 programmeerimine ja majandusaasta on 01.01 kuni 31.12](/content/guides/osauhingu-asutamine-e-ariregistris/02-activity.webp)

## 2. samm: nimi {#nimi}

Kirjuta nimi ilma lühendita „OÜ“ ja vajuta **Vali**. Portaal võrdleb seda olemasolevate ettevõtete ja kaubamärkidega. Püüa saada tulemuseks „Kõrge tõenäosus“, seejärel vali, kuhu „OÜ“ nimes läheb.

![Juba kasutusel oleva nime kontroll: „Madal tõenäosus“, sest nimi on registris juba registreeritud ja sisaldab kaubamärki](/content/guides/osauhingu-asutamine-e-ariregistris/03-name-taken.webp)

![Nime „Kaktus Näidis“ kontroll: „Kõrge tõenäosus“ ja kuus nimekuju, mille seast valida](/content/guides/osauhingu-asutamine-e-ariregistris/04-name-check.webp)

## 3. samm: aadress ja e-post {#kontaktid}

Otsi aadress, vali see ja lisa postiindeks. Sisesta ettevõtte e-posti aadress. Portaal saadab sinna kinnituslingi ja avaldust ei saa esitada enne, kui oled lingil klõpsanud.

![Samm Kontaktid, kus aadress on Tartu mnt 67/1-13b, Tallinn, ja e-posti aadress on kinnitatud](/content/guides/osauhingu-asutamine-e-ariregistris/05-contacts.webp)

## 4. samm: isikud {#isikud}

Lisa vähemalt üks juhatuse liige (isik, kes ettevõtet juhib) ja üks asutaja (kellest saab osanik). Sageli on see sama isik. Portaal täidab nime isikukoodi järgi. Juhatuse liikmed on registris avalikud.

![Samm Isikud, kus on üks juhatuse liige ning üks asutaja ja osanik](/content/guides/osauhingu-asutamine-e-ariregistris/06-persons.webp)

## 5. samm: osakapital {#osakapital}

Sisesta, kui palju iga asutaja sisse maksab, ja vajuta **Salvesta**. Seaduse järgi on miinimum üks sent.

![Samm Kapital, kus sissemakse on 2 500 eurot ja ainsale osanikule kuulub 100 protsenti](/content/guides/osauhingu-asutamine-e-ariregistris/07-capital.webp)

**Kui suur osakapital valida?** Üks sent on lubatud, kuid pea meeles kahte asja:

- **Kui osakapital on alla 2 500 euro, võid siiski pidada maksma kuni 2 500 eurot.** Kui ettevõte läheb pankrotti ja raha ei ole alles, võib kohtu määratud ajutine pankrotihaldur nõuda oma tasu osanikelt kuni osakapitali ja 2 500 euro vahe ulatuses ([PankrS § 29](https://www.riigiteataja.ee/akt/111112025012#para29)). Ettevõtte muude võlgade eest sa ei vastuta.
- **Väga väike osakapital jätab nõrga mulje** pankadele, üürileandjatele ja klientidele, kes näevad seda registris.

Meie soovitus: vali **2 500 eurot või rohkem**, kui soovid, et ettevõte jätaks usaldusväärse mulje. Ühe inimese vabakutselise ettevõttele sobib ka väiksem summa.

Osakapitali maksad rahas ja täies ulatuses enne avalduse esitamist. Asutamine ilma osakapitali sisse maksmata ei ole enam võimalik ([ÄS § 140](https://www.riigiteataja.ee/akt/106072023131#para140)). Kuni 50 000 euro korral ei ole pangatõendit vaja: juhatus kinnitab sissemakse avalduses. Ära kunagi kinnita sissemakset, mida ei ole tehtud.

## 6. samm: põhikiri {#pohikiri}

Portaal kasutab tüüppõhikirja ja täidab suurema osa sellest ise. Sina valid mõne punkti: kuidas tasutakse osade eest hilisemal osakapitali suurendamisel, kas ettevõttel on reservkapital, juhatuse liikmete arv ja kes kannab asutamiskulud. Vaikimisi valikud sobivad enamikule väikestele ettevõtetele. Kas vajad eri liiki osi või osade võõrandamise reegleid? Selleks on vaja notarit: vaata [põhikiri](/et/juhendid/osauhingu-asutamine#pohikiri).

![Samm Põhikiri: ärinimi, asukoht, 2 500 euro suurune osakapital, rahalised sissemaksed, reservkapitali ei ole, juhatuses on 1 kuni 3 liiget ja 265 euro suurused asutamiskulud kannab osaühing](/content/guides/osauhingu-asutamine-e-ariregistris/08-articles.webp)

## 7. ja 8. samm: dokumendid ja tegelikud kasusaajad {#dokumendid-ja-kasusaajad}

Lihtne osaühing lisadokumente ei vaja. Kõik, mille üles laadid, on avalik.

![Samm Dokumendid: süsteem ei tuvastanud kohustuslike lisadokumentide esitamise nõuet](/content/guides/osauhingu-asutamine-e-ariregistris/09-documents.webp)

Seejärel kinnita tegelikud kasusaajad: isikud, kellele ettevõte tegelikult kuulub või kes seda kontrollivad. Portaal pakub välja osanikud. Vali nende elukohariik ja kontrolli viisiks „otsene osalus“.

![Samm Tegelikud kasusaajad, kus on üks otsese osalusega tegelik kasusaaja, kelle elukohariik on Eesti](/content/guides/osauhingu-asutamine-e-ariregistris/10-beneficial-owners.webp)

## 9. kuni 11. samm: käibemaks, töötajad ja .ee-domeenid {#kaibemaks-tootajad-domeenid}

Kõik kolm on vabatahtlikud ja igaühe neist saad teha ka hiljem:

- **Käibemaks:** registreeru vabatahtlikult. Kohustuslik on see ainult siis, kui maksustatav käive ületab kalendriaasta jooksul 40 000 eurot, vaata [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine).
- **Töötajad:** lisa esimesed töötajad töötamise registrisse.
- **.ee-domeenid:** broneeri kuni 20 domeeninime. Broneering kehtib 7 päeva pärast registreerimist.

![Vabatahtliku käibemaksukohustuslaseks registreerimise vorm: ettevõtluse finantseerimise allikad, ettevõtluse kirjeldus ja kassapõhise käibemaksuarvestuse valik](/content/guides/osauhingu-asutamine-e-ariregistris/11-vat.webp)

## 12. samm: kontrolli ja allkirjasta {#kontrolli-ja-allkirjasta}

Portaal näitab kogu avaldust ja koostatud dokumente. Kontrolli iga rida ja vajuta siis **Allkirjasta**. Iga avalduses olev isik allkirjastab selle oma eID-ga oma töölaual. Kui vajutad **Tagasi avaldust muutma** ja muudad midagi, kaovad kõik allkirjad.

![Samm Avalduse kinnitamine: allkirjastajad märkega „Allkiri puudub“, avalduse tekst, tegelikud kasusaajad, dokumendid ja 265 euro suurune riigilõiv](/content/guides/osauhingu-asutamine-e-ariregistris/14-confirmation.webp)

Näidisettevõtte riigilõivu me ei tasunud ja selle avaldust ei esitanud.

## 13. kuni 15. samm: kinnita osakapital, tasu riigilõiv, esita avaldus {#kulud}

**13. samm** palub juhatuse liikmetel kinnitada, et osakapital on ettevõttele sisse makstud. Kuni 50 000 euro suuruse osakapitali korral piisab portaalile sellest kinnitusest: ava **Kinnitan osakapitali sissemakset**, märgi ruut ja vajuta **Kinnitan**. Pangaväljavõtet ei küsita. Üle 50 000 euro korral vali **Kannan osakapitali kohtu deposiitkontole** ja maksa osakapital kohtu deposiitkontole pangalingiga (Coop, LHV, Luminor, SEB või Swedbank) või pangaülekandega.

![13. samm, osakapitali sissemakse: juhatus kinnitab, et osakapital on ühingule üle antud, ja sellest piisab kuni 50 000 euro korral](/content/guides/osauhingu-asutamine-e-ariregistris/13-capital.webp)

**14. samm** on riigilõiv, mille saad tasuda portaalis pangalingiga või pangaülekandega. **15. samm** esitab avalduse. Vaikimisi läheb avaldus registrisse automaatselt, kui riigilõiv on laekunud.

| Mis                                             | Hind                                    |
| ----------------------------------------------- | --------------------------------------- |
| Riigilõiv veebis                                | 265 eurot                               |
| Riigilõiv notari juures (oma põhikirja korral)  | 200 eurot, millele lisandub notari tasu |
| Osakapital                                      | Sinu valik; see jääb ettevõtte rahaks   |
| Juriidilise aadressi teenus, kui elad välismaal | Teenusepakkuja hind                     |

## Pärast esitamist {#parast-esitamist}

Registripidaja teeb otsuse hiljemalt järgmisel tööpäeval ja teatab sellest e-posti teel. Seejärel on ettevõttel registrikood. Järgmiseks ava ettevõtte pangakonto ja korralda raamatupidamine, vaata [esimesed nädalad pärast registreerimist](/et/juhendid/osauhingu-asutamine#esimesed-nadalad). Kui ettevõte on registreeritud, saab Oscar pidada selle raamatupidamist.

---

Source: /et/juhendid/pangakonto-rahapesu-sanktsioonid

# Eesti ettevõtte pangakonto: rahapesu kontroll, blokeeritud maksed ja sanktsioonid

> Kuidas pangad ja makseteenuse pakkujad Eesti ettevõtet kontrollivad, miks nad makseid blokeerivad või kontosid sulgevad ja mida ELi sanktsioonid väikesele osaühingule tähendavad.

Law as of 30.09.2026. General information, not advice for your situation.

Iga pank ja makseasutus peab kontrollima, kes ettevõtet omab ja juhib, kust tuleb tema raha ja kas tema maksed on loogilised. Need rahapesu tõkestamise (AML) kontrollid selgitavad enamikku nõutud dokumentidest, enamikku blokeeritud maksetest ja enamikku suletud kontodest. See juhend selgitab nende reeglite tausta väikesele Eesti osaühingule (OÜ), mille omanik on sageli e-resident, ning seda, mida tähendavad sulle ELi sanktsioonid Venemaa ja Valgevene vastu.

## Lühidalt {#luhidalt}

- Pank peab enne konto avamist tuvastama ettevõtte, selle juhatuse liikmed ja tegelikud kasusaajad ning mõistma ettevõtte tegevust.
- Kaugtuvastamisel ei piisa üksnes e-residendi digi-ID-st: Eesti pank vajab teist isikut tõendavat dokumenti, seepärast palub ta sageli tulla kontorisse.
- Pank võib makse kinni pidada, kuni saab nõutud dokumendid. Kiire ja täielik vastus on sinu parim hoob.
- Äriklient ei saa nõuda põhimaksekontot. Pank peab konto sulgema, kui ta ei saa kontrolli lõpule viia.
- Notaritel, raamatupidajatel, audiitoritel ja mõnel kauplejal on samad rahapesu tõkestamise kohustused kui pankadel.
- ELi sanktsioonid on kohustuslikud igale ettevõttele. Rikkumine on kuritegu ka siis, kui see on toime pandud ettevaatamatusest, seega kontrolli uusi vastaspooli ELi nimekirjade järgi.
- Hoia täielikke pangaväljavõtteid seitse aastat: need on raamatupidamise algdokumendid.

## Milliseid dokumente küsib pank, kui ta avab konto e-residendi ettevõttele? {#konto-avamine}

Arvesta, et pead saatma registrikaardi, põhikirja, omandistruktuuri skeemi kuni füüsiliste isikuteni, juhatuse liikmete ja tegelike kasusaajate passid koos aadressi tõendiga, ettevõtte tegevuse kirjelduse, eeldatava käibe, peamised vastaspooled ja riigid ning raha päritolu. Sageli küsib pank ka omaniku vara päritolu.

Pangad ja teised finantseerimisasutused on rahapesu ja terrorismi rahastamise tõkestamise seaduse järgi kohustatud isikud. Nad peavad rakendama hoolsusmeetmeid enne ärisuhte algust ([RahaPTS § 2, § 19](https://www.riigiteataja.ee/akt/111072026093)). Paragrahvi 20 meetmed selgitavad iga nõuet:

- ettevõtte ja selle juhatuse liikmete isikusamasus ning nende esindusõigus;
- tegelik kasusaaja ning omandi- ja kontrollistruktuuri mõistmine;
- ärisuhte eesmärk ja olemus: sinu tegevusala, peamised partnerid ja maksete muster;
- kas keegi on riikliku taustaga isik;
- vajaduse korral vara päritolu.

Pead andma pangale nõutud dokumendid ja kinnitama need nõudmisel allkirjaga ([RahaPTS § 20](https://www.riigiteataja.ee/akt/111072026093)).

**Miks tuleb minna kontorisse.** Kui Eesti pank või makseasutus tuvastab kliendi distantsilt ja klient asub väljaspool Euroopa Majanduspiirkonda (EMP) või ettevõtte väljaminevad maksed ületavad 25 000 eurot kuus, peab ta kasutama kõrge või märkimisväärse usaldusväärsusega e-identimise süsteemi, kvalifitseeritud usaldusteenust või seaduse nõuetele vastavat turvalist videotuvastust ([RahaPTS § 31](https://www.riigiteataja.ee/akt/111072026093)). Distantsilt kasutatud e-residendi digi-ID tuleb ühendada teise isikut tõendava dokumendiga (sama paragrahv). Seepärast soovivad Eesti pangad sageli, et sa tuleksid kontorisse passiga, samal ajal kui makseasutused teevad videotuvastuse. Teises EMP riigis tegevusloa saanud teenusepakkuja rakendab oma koduriigi õigust, seega võivad tema dokumendid ja piirmäärad erineda.

**Riskitegurid.** Mitu tüüpilise e-residendi ettevõtte tunnust on riskitegurid, mida pank oma protseduuride järgi hindab: kaugtuvastamine ilma § 31 nõutud turvalise tuvastamiseta, isiklikku vara hoidev ettevõte, seos kõrgema riskiga riigiga ja keerukas struktuur ([RahaPTS § 37](https://www.riigiteataja.ee/akt/111072026093)). Mitteresidentsus või valdusettevõtte vorm ei muuda iseenesest tugevdatud hoolsusmeetmeid kohustuslikuks. Tugevdatud hoolsusmeetmed on kohustuslikud, kui klient on pärit või elab suure riskiga kolmandas riigis või jurisdiktsioonis, mis on maksualast koostööd mittetegevate jurisdiktsioonide ELi nimekirjas ([RahaPTS § 36](https://www.riigiteataja.ee/akt/111072026093)).

E-residentsuse programm ise ütleb, et Eesti pangad ootavad tegelikku seost Eestiga ja et paljud e-residentide ettevõtted alustavad mõne EMP makseasutusega ([e-residentsus, ettevõtte pangandus](https://www.e-resident.gov.ee/business-banking-and-payment-solutions/)).

## Miks küsib pank suure makse või dividendi kohta ja mida talle saata? {#raha-paritolu}

Pank peab sinu makseid jälgima kogu aja, kui konto on avatud. Ta peab kontrollima, et tehingud vastavad sellele, mida ta teist teab, tuvastama raha allika ja päritolu ning vaatama tähelepanelikult läbi suured, keerukad või ebatavalised tehingud, millel puudub selge majanduslik eesmärk ([RahaPTS § 23](https://www.riigiteataja.ee/akt/111072026093)). Lühike kirjalik selgitus koos makse aluseks oleva lepingu, arve või otsusega lahendab küsimuse tavaliselt.

Saada kõik ühe vastusega:

- **Laekuv makse:** leping (näiteks osade ostu-, laenu- või teenusleping), arve ja üks lõik majandusliku põhjuse ning maksjaga suhte kohta.
- **Dividend:** allkirjastatud osanike otsus, kinnitatud majandusaasta aruanne, mis näitab jaotatavat kasumit, ja väljamakse kuu TSD koos lisaga 7. Ettevõte võib maksta dividendi ainult kinnitatud majandusaasta aruandes näidatud kasumist ja ainult siis, kui tema netovara jääb suuremaks kui osakapitali ja seadusjärgsete reservide summa ([äriseadustik § 157](https://www.riigiteataja.ee/akt/106072023131)). TSD tuleb esitada järgmise kuu 10. kuupäevaks ([tulumaksuseadus § 54](https://www.riigiteataja.ee/akt/129042026004)). Vaata juhendit [dividendi maksmise kohta](/et/juhendid/dividendide-maksmine).
- **Maksuvaba dividend:** maksuvabastuse alus, näiteks dividendid, mille sinu ettevõte ise sai EMP riigis või Šveitsis asuvalt maksukohustuslaselt tütarettevõttelt, milles tal oli vähemalt 10 protsenti osalust (mujal asuv tütarettevõte sobib ainult siis, kui kasum oli maksustatud, ja mitte kunagi maksualast koostööd mittetegevas jurisdiktsioonis asuv) ([tulumaksuseadus § 50](https://www.riigiteataja.ee/akt/129042026004)), ning TSD, mis seda näitab.

Kuni dokumendid on saatmata, võib pank tehingu edasi lükata ([RahaPTS § 43](https://www.riigiteataja.ee/akt/111072026093)). Põiklev vastus võib muuta tavapärase küsimuse kahtluseks. Pank, kes kahtlustab rahapesu, peab sellest teatama Rahapesu Andmebüroole kahe tööpäeva jooksul ([RahaPTS § 49](https://www.riigiteataja.ee/akt/111072026093)). Anna igas kanalis sama selgitus.

## Mida teha, kui makseteenuse pakkuja blokeerib ülekande või piirab kontot? {#blokeeritud-maksed}

Uuri täpselt, mis puudu on, ja saada see kiiresti ühe täieliku vastusega. Teenusepakkuja võib seaduslikult tehingu kinni pidada, kuni tal on vajalikud dokumendid, sealhulgas raha päritolu tõendid ([RahaPTS § 43](https://www.riigiteataja.ee/akt/111072026093)). Ta ei tohi tehingut teha, kui ta ei saa kontrolli lõpule viia või kahtlustab rahapesu ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)). Ta ei vastuta viivituse eest, kui ta tegutseb seaduse järgi heas usus ([RahaPTS § 52](https://www.riigiteataja.ee/akt/111072026093)). Seega on kiirus ja täielikkus tegelikud hoovad.

Kui keeldud andmeid andmast, peab teenusepakkuja ärisuhte etteteatamiseta lõpetama ja sellest Rahapesu Andmebüroole teatama ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)).

Kaks teist olukorda näevad väljastpoolt samamoodi välja:

- **Rahapesu Andmebüroo piirang.** Pärast teadet võib Rahapesu Andmebüroo tehingu peatada või kontot piirata kuni 30 päeva ning veel kuni 60 päeva, kui omanik ei tõenda raha seaduslikku päritolu. Kui raha omanikku ei saa tuvastada, võib kohus lubada kuni ühe aasta. Rahapesu Andmebüroo peab piirangu kohe lõpetama, kui seaduslik päritolu on tõendatud ([RahaPTS § 57](https://www.riigiteataja.ee/akt/111072026093)), seega saada tõendid ootamata. Teenusepakkuja ei tohi sulle oma teatest rääkida, kuid ta võib sulle Rahapesu Andmebüroo piirangust teatada, kui ettekirjutus on täidetud ([RahaPTS § 51](https://www.riigiteataja.ee/akt/111072026093)).
- **Sanktsiooni tabamus**, mille korral raha külmutatakse (vaata [sanktsioonide](#sanktsioonide-kontroll) osa).

Kui teenusepakkuja keeldub maksekorraldust täitmast, peab ta sulle sellest teatama ja võimaluse korral andma põhjused ning selgitama, kuidas korraldust parandada, kui muu seadus seda ei keela ([võlaõigusseadus § 724³](https://www.riigiteataja.ee/akt/120062026018)). See on Eesti reegel. Teises ELi riigis tegevusloa saanud teenusepakkuja rakendab tavaliselt oma riigi õigust.

Mida teha:

1. Loe iga teadet rakenduses ja e-postis. Paljud piirangud tulenevad vahele jäänud korralisest ülevaatusest, mitte kahtlusest.
2. Küsi kirjalikult, mida on piirangu lõpetamiseks vaja.
3. Saada leping, arve, makse eesmärk, suhe maksjaga ja eeldatav kuine maht. Allkirjasta, kus palutakse.
4. Kui teenusepakkuja tagastab laekuva makse, hoiata maksjat.
5. Kui midagi ei muutu, esita kaebus teenusepakkujale ja seejärel tema järelevalveasutusele. Eestis tegevusloa saanud asutuse puhul on see Finantsinspektsioon ([RahaPTS § 64](https://www.riigiteataja.ee/akt/111072026093); [kuidas kaebust esitada](https://www.fi.ee/en/consumer/when-should-i-contact-finantsinspektsioon/making-complaint)).

## Kas pank võib ettevõtte konto põhjust andmata sulgeda? {#panga-suletud-konto}

Praktikas jah. Ärikliendiga sõlmitud lepingu võib pank lõpetada oma tingimuste järgi, ja ta peab selle etteteatamiseta lõpetama, kui ta ei saa hoolsusmeetmeid lõpule viia. Kui ta on esitanud teate Rahapesu Andmebüroole, ei tohi ta sulle sellest rääkida ([RahaPTS § 51](https://www.riigiteataja.ee/akt/111072026093)). Seepärast ei nimeta pank konto sulgemise teates sageli põhjust.

Tähtajatu lepingu võib lõpetada mõistliku etteteatamisega või mõjuval põhjusel etteteatamiseta ([võlaõigusseadus § 195, § 196](https://www.riigiteataja.ee/akt/120062026018)). Maksekontode puhul nõuab seadus kahekuulist etteteatamist, kuid äriklient võib sellest reeglist lepinguga kõrvale kalduda ja panga tingimused tavaliselt seda teevad ([võlaõigusseadus § 720, § 733¹⁴](https://www.riigiteataja.ee/akt/120062026018)). Rahapesu tõkestamise seadus on esikohal: klient, kes keeldub andmeid andmast, rikub lepingut oluliselt, ja pank peab ärisuhte etteteatamiseta lõpetama ning sellest Rahapesu Andmebüroole teatama ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)). Pank võib ärisuhte etteteatamiseta lõpetada ka siis, kui sinu e-residendi digi-ID kehtivus on isikut tõendavate dokumentide seaduse alusel peatatud või see on kehtetuks tunnistatud ([RahaPTS § 43](https://www.riigiteataja.ee/akt/111072026093); [isikut tõendavate dokumentide seadus § 20⁶](https://www.riigiteataja.ee/akt/103062026007)).

Põhimaksekonto koos selle sulgemiskaitsega on ainult tarbijatele ([võlaõigusseadus § 710¹, § 720¹](https://www.riigiteataja.ee/akt/120062026018)). Ettevõttel ei ole sellele õigust.

Sinu õiguskaitsevahendid:

- Küsi põhjust kirjalikult ja paku puuduvaid dokumente. Mõnikord muudab pank oma otsust.
- Esita kaebus pangale ja seejärel Finantsinspektsioonile, kes teeb järelevalvet pankade rahapesu tõkestamise nõuete täitmise üle ([RahaPTS § 64](https://www.riigiteataja.ee/akt/111072026093)). Finantsinspektsioon ei lahenda eraõiguslikke vaidlusi ([kuidas kaebust esitada](https://www.fi.ee/en/consumer/when-should-i-contact-finantsinspektsioon/making-complaint)).
- Esita hagi lepingu rikkumise tõttu, kui sulgemine rikkus tingimusi. Pank ei vastuta tehingu eest, millest ta heas usus keeldus või mida ta heas usus viivitas, ega heas usus esitatud teate eest ([RahaPTS § 52](https://www.riigiteataja.ee/akt/111072026093)).

Konto sulgemisel peab pank kandma jäägi sinu nimetatud kontole ([võlaõigusseadus § 720](https://www.riigiteataja.ee/akt/120062026018)). Rahapesu tõkestamise juhtumi korral võib ta maksta ainult kontole krediidiasutuses, mis asub Eestis, EMP riigis või riigis, kus kehtivad samaväärsed rahapesu tõkestamise reeglid, mitte makseasutuse või e-raha kontole ([RahaPTS § 44](https://www.riigiteataja.ee/akt/111072026093)). Hoia teist kontot teise teenusepakkuja juures, et ühe konto sulgemine ei peataks palkade ja maksude maksmist.

## Kuidas muuta, kes võib ettevõtte kontosid kasutada, kui juhatus või omanik vahetub? {#kasutajate-muutmine}

Tegutse kohe. Saada igale pangale otsus ja lase endiste kasutajate õigused tühistada. Esita äriregistrile uus juhatus ja uus tegelik kasusaaja. Seejärel lisa uued kasutajad. Arvesta, et pank tuvastab iga uue isiku ise, sageli kohapeal.

Iga juhatuse liige võib osaühingut esindada, kui registrisse ei ole kantud ühist esindusõigust ([äriseadustik § 181](https://www.riigiteataja.ee/akt/106072023131)). Osanikud valivad ja kutsuvad tagasi juhatuse liikmed ning muudatus kantakse registrisse avalduse alusel ([äriseadustik § 184](https://www.riigiteataja.ee/akt/106072023131)). Panga suhtes kehtib juhatuse liikme tagasikutsumine alles siis, kui see on registrisse kantud, välja arvatud juhul, kui pank sellest juba teadis ([äriregistri seadus § 29](https://www.riigiteataja.ee/akt/114032025010)). Seega esita avaldus ja saada pangale otsus samal päeval.

Internetipanga kasutajatel ja kaardiomanikel on ettevõttelt volitus. Ettevõte võib selle igal ajal tagasi võtta, kuid panga suhtes kehtib volitus seni, kuni pangale on sellest teatatud ([tsiviilseadustiku üldosa seadus § 126, § 127](https://www.riigiteataja.ee/akt/131122024048)). Tühista need kasutajaõigused eraldi.

Pank peab tuvastama iga uue esindaja ja kontrollima esindusõigust ([RahaPTS § 20, § 21](https://www.riigiteataja.ee/akt/111072026093)). Distantsilt kasutatud e-residendi digi-ID vajab teist dokumenti ([RahaPTS § 31](https://www.riigiteataja.ee/akt/111072026093)), mis tähendab praktikas sageli kontorikülastust passiga. Ettevõte peab tegeliku kasusaaja andmeid uuendama 30 päeva jooksul pärast seda, kui ta muudatusest teada sai ([RahaPTS § 77](https://www.riigiteataja.ee/akt/111072026093)).

Kontrollnimekiri:

1. Otsus juhatuse muutmise kohta, avaldus registrile, otsus saadetud igale teenusepakkujale.
2. Tegeliku kasusaaja andmete uuendamine äriregistris.
3. Igas pangas, makseasutuses, kaardimaksete vastuvõtjas ja makseteenuse pakkujas: eemalda endised kasutajad, lisa uued, anna omaniku või administraatori roll üle, uuenda kontaktaadressi ja telefoni.
4. Jäta raamatupidajale vaatamisõigus.

## Mida kontrollida enne ettevõtte konto sulgemist? {#konto-sulgemine}

Vii kõik laekumised ja väljaminekud kõigepealt uuele kontole, ära tee sulgemise päeval ühtegi makset, laadi alla täielikud väljavõtted ja küsi lõppväljavõtet. Pärast konto sulgemist kaob tavaliselt internetipanga ligipääs, kuid raamatupidamiseks on väljavõtteid ikka vaja. Pangaväljavõtted on algdokumendid ([raamatupidamise seadus § 7](https://www.riigiteataja.ee/akt/110072025003)) ja neid tuleb säilitada seitse aastat alates majandusaasta lõpust ([raamatupidamise seadus § 12](https://www.riigiteataja.ee/akt/110072025003)).

Enne sulgemist:

1. Anna uus IBAN ostjatele, Maksu- ja Tolliametile, makseteenuse pakkujatele ja müügiplatvormidele. Uuenda arve põhja.
2. Vii üle otsekorraldused, kaardiga makstavad tellimused ja püsikorraldused.
3. Oota, kuni kõik ootel kaardimaksed ja väljaminevad maksed on tehtud.
4. Laadi alla kõik väljavõtted iga valuuta kohta ning viimaste maksete kinnitused.
5. Märgi kirjalikult konto, kuhu jääk tuleb kanda.

Eesti õiguse järgi peab teenusepakkuja kandma jäägi sinu nimetatud kontole ning võtma vastu maksed, mis laekuvad ühe kuu jooksul pärast lepingu lõppu, sulle neist teatama ja need edasi kandma ([võlaõigusseadus § 720](https://www.riigiteataja.ee/akt/120062026018)). Kui makse läks valesti, peab teenusepakkuja selle nõudmisel tasuta jälitama ([võlaõigusseadus § 733³](https://www.riigiteataja.ee/akt/120062026018)). Ärikliendi tingimused võivad need reeglid välistada ([võlaõigusseadus § 733¹⁴](https://www.riigiteataja.ee/akt/120062026018)), ja teises EMP riigis tegevusloa saanud teenusepakkuja rakendab tavaliselt oma riigi õigust. Loe konto sulgemise tingimusi.

## Miks saadavad ka notarid, raamatupidajad ja tarnijad kliendi tundmise vorme? {#kohustatud-isikud}

Sest rahapesu tõkestamise seadus annab neile samad kohustused kui pangale. Kohustatud isikud on muu hulgas pangad ja finantseerimisasutused, kinnisvaravahendajad, kauplejad, kes võtavad vastu või maksavad sularahas vähemalt 10 000 eurot, väärismetallide ja vääriskivide kauplejad, audiitorid, raamatupidamisteenuse osutajad, raamatupidamis- ja maksunõustajad ning usaldusfondi ja äriühingu teenuse pakkujad ([RahaPTS § 2](https://www.riigiteataja.ee/akt/111072026093)). Notarid, advokaadid ja teised õigusteenuse osutajad on kohustatud isikud, kui nad osalevad finants- või kinnisvaratehingutes, aitavad ettevõtet osta või aitavad ettevõtteid asutada ja juhtida ([RahaPTS § 2](https://www.riigiteataja.ee/akt/111072026093)).

Nad peavad tuvastama sind, sinu esindajad ja tegelikud kasusaajad ning juhutehingu korral koguma andmeid raha päritolu kohta ([RahaPTS § 20](https://www.riigiteataja.ee/akt/111072026093)). Kui nad ei saa kontrolli lõpetada, ei tohi nad tegutseda ([RahaPTS § 42](https://www.riigiteataja.ee/akt/111072026093)): notar ei tõesta ostu ilma tegeliku kasusaaja vormi ja raha päritolu tõendita. Nad võivad andmeid kasutada ainult rahapesu tõkestamiseks ja säilitavad neid viis aastat pärast ärisuhte lõppu ([RahaPTS § 47, § 48](https://www.riigiteataja.ee/akt/111072026093)).

Tarnija, keda nimekirjas ei ole, võib andmeid siiski küsida oma lepingu, sanktsioonipoliitika või välisriigi õiguse alusel.

Hoia valmis digitaalselt allkirjastatud põhikomplekt: registrikaart, põhikiri, struktuuri skeem, juhatuse liikmete ja tegelike kasusaajate passid ning aadressi tõendid, kinnitus riikliku taustaga isikute kohta ja lühike märkus raha päritolu kohta koos peamiste tõenditega.

## Kes on riikliku taustaga isik ja mida see muudab? {#riikliku-taustaga-isik}

Riikliku taustaga isik (inglise keeles PEP) on füüsiline isik, kes täidab või on täitnud olulisi avalikke ülesandeid, ning sellise isiku pereliikmed ja teadaolevad lähedased kaastöötajad ([RahaPTS § 9¹](https://www.riigiteataja.ee/akt/111072026093)). Need ülesanded on muu hulgas riigipea või valitsusjuht, minister, aseminister või abiminister, parlamendiliige, erakonna juhtorgani liige, kõrgeima kohtu kohtunik, riigikontrolör, keskpanga juhatuse liige, suursaadik, relvajõudude kõrgem ohvitser, riigi osalusega äriühingu juhatuse või nõukogu liige ja rahvusvahelise organisatsiooni juht. Kesk- ja madalama astme ametnikud ei ole riikliku taustaga isikud.

Pereliikmed on abikaasa või abikaasaga võrdsustatud elukaaslane, registreeritud elukaaslane, vanemad, lapsed ning laste abikaasad, nendega võrdsustatud elukaaslased või registreeritud elukaaslased. Lähedased kaastöötajad on isikud, kellest on teada, et nad on riikliku taustaga isikuga ühised tegelikud kasusaajad, et neil on temaga lähedased ärisuhted või et nad omavad juriidilist isikut, mis on asutatud riikliku taustaga isiku kasuks ([RahaPTS § 9¹](https://www.riigiteataja.ee/akt/111072026093)).

Iga kohustatud isik peab küsima, kas sina, sinu esindaja või sinu tegelik kasusaaja on riikliku taustaga isik ([RahaPTS § 20](https://www.riigiteataja.ee/akt/111072026093)). Selleks on igas kliendi tundmise vormis küsimus riikliku tausta kohta. Riiklik taust ei takista konto avamist, kuid tähendab tavaliselt tugevdatud hoolsusmeetmeid: kõrgema juhtkonna nõusolek, vara ja raha päritolu ning tihedam seire ([RahaPTS § 36, § 41](https://www.riigiteataja.ee/akt/111072026093)). Kui riikliku taustaga isik on pärit või elab EMP riigis, on need meetmed nõutud ainult siis, kui esineb ka mõni muu kõrgema riski tegur ([RahaPTS § 38](https://www.riigiteataja.ee/akt/111072026093)). Pärast ametist lahkumist tuleb riski arvestada veel vähemalt 12 kuud ([RahaPTS § 41](https://www.riigiteataja.ee/akt/111072026093)).

Teata oma staatusest ausalt, arvesta pikema kliendiks võtmisega ja valmista ette tõendid selle kohta, kuidas vara on kogutud.

## Kas ettevõtte sularahamaksetel on piirmäär? {#sularahamaksed}

Veel mitte. Kuni 10.07.2027 ei sea Eesti õigus ettevõtetevahelistele sularahamaksetele üldist piirmäära. Kuid kaupleja, kes võtab vastu või maksab sularahas 10 000 eurot või rohkem ühe maksena või aasta jooksul omavahel seotud maksetena, muutub kohustatud isikuks ja peab rakendama hoolsusmeetmeid ([RahaPTS § 2, § 19](https://www.riigiteataja.ee/akt/111072026093)). Kohustatud isik, kes ei ole krediidiasutus, peab teatama Rahapesu Andmebüroole kahe tööpäeva jooksul igast tehingust, mille puhul makstakse sularahas üle 32 000 euro ([RahaPTS § 49](https://www.riigiteataja.ee/akt/111072026093)). Pangad käsitlevad suurt sularahasummat kõrgema riski tegurina ([RahaPTS § 37](https://www.riigiteataja.ee/akt/111072026093)), seega arvesta küsimustega sularaha sissemaksete kohta.

Alates 10.07.2027 kohaldub otse ELi rahapesuvastane määrus: ettevõte võib kauba või teenuse eest sularahamakse vastu võtta või teha ainult kuni 10 000 euro ulatuses, ühe või mitme omavahel seotud toiminguna. Liikmesriigid võivad kehtestada madalama piirmäära ([määrus (EL) 2024/1624, art 80](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32024R1624)).

Raamatupidamises vajab iga sularaha laekumine ja väljamakse algdokumenti ([raamatupidamise seadus § 6, § 7](https://www.riigiteataja.ee/akt/110072025003)). Nõuetekohase algdokumendita makse on ettevõtlusega mitteseotud kulu, mida maksustatakse 22 protsendiga summalt, mis on jagatud 0,78-ga ([tulumaksuseadus § 51, § 4](https://www.riigiteataja.ee/akt/129042026004)). Maksa ja võta raha vastu pangaülekandega.

## Kas väike ettevõte peab ostjaid ja tarnijaid ELi sanktsioonide suhtes kontrollima? {#sanktsioonide-kontroll}

Praktikas jah. ELi sanktsioonid on kohustuslikud igale ettevõttele, mitte ainult pankadele. Sa ei tohi otse ega kaudselt teha raha ega majandusressursse kättesaadavaks nimekirjas olevale isikule ega tema omandis või kontrolli all olevale üksusele ([nõukogu määrus (EL) nr 269/2014, art 2](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32014R0269)). Venemaa määrus ja Valgevene määrus lisavad ekspordi-, impordi- ja teenuste keelud ([nõukogu määrus (EL) nr 833/2014](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32014R0833); [nõukogu määrus (EÜ) nr 765/2006](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32006R0765)). Venemaa määrust on muudetud palju kordi, seega kontrolli enne mõnele artiklile tuginemist selle konsolideeritud teksti.

Ettevõttel, mis ei ole kohustatud isik, ei ole ametlikku kontrollimenetlust. Kuid rikkumine on kuritegu nii tahtlikult kui ka ettevaatamatusest toime pandud teona ([karistusseadustik § 93¹, § 93²](https://www.riigiteataja.ee/akt/109072026027)), ja sanktsiooni rikkuv tehing on tühine ([rahvusvahelise sanktsiooni seadus § 7](https://www.riigiteataja.ee/akt/117052025004)). Seega on turvaline tava kontrollida iga uut vastaspoolt ja selle omanikke ELi nimekirjade järgi, näiteks [ELi sanktsioonide kaardil](https://www.sanctionsmap.eu/), ja kontroll dokumenteerida. Kontrolli uuesti, kui EL võtab vastu uue sanktsioonipaketi.

Eesti reeglid ([rahvusvahelise sanktsiooni seadus](https://www.riigiteataja.ee/akt/117052025004)):

- Kui leiad, et äripartneri suhtes kehtib sanktsioon või et tehing rikuks finantssanktsiooni, pead sanktsiooni rakendama (külmutama, mitte maksma) ja teatama viivitamata Rahapesu Andmebüroole. Kahtluse korral rakenda sanktsiooni ja kogu lisateavet. Kui olukord jääb ikka ebaselgeks, teata (§ 19).
- Juhatus peab korraldama, et ettevõte täidab sanktsioone (§ 13²).
- Isik, kes rakendab sanktsiooni heas usus, ei vastuta selle rakendamise eest, ja teade Rahapesu Andmebüroole ei riku konfidentsiaalsuskohustust (§ 6¹).
- Pankadel, raamatupidajatel, audiitoritel, notaritel ja mõnel teisel on lisakohustused: nad peavad oma kliente kontrollima alati, kui sanktsioon algab, muutub või lõpeb (§ 20, § 21).
- Isik, keda külmutamine puudutab, võib paluda Rahapesu Andmebürool kontrollida, kas see oli õiguspärane (§ 17).

Pärast tabamust: peata makse või tarne, ära tagasta ega liiguta raha, teata Rahapesu Andmebüroole selle veebipõhise teatamissüsteemi kaudu ([Rahapesu Andmebüroo, finantssanktsioonid](https://fiu.ee/en/node/222)), säilita toimik ja oota juhiseid.

## Kuidas valida pank või maksekonto, mis annab raamatupidajale kõik raamatupidamiseks vajaliku? {#panga-valimine}

Vali teenusepakkuja, kes annab täielikud väljavõtted iga konto, perioodi ja valuuta kohta, eelistatult masinloetava ekspordina, kes toetab pangaühendust sinu raamatupidamistarkvaraga ja kes laseb lisada raamatupidaja ainult vaatamisõigusega kasutajaks.

Iga tehing peab olema dokumenteeritud ja kirjendatud ning algdokument peab võimaldama kõrvalisel isikul tehingut kontrollida ([raamatupidamise seadus § 6, § 7](https://www.riigiteataja.ee/akt/110072025003)). Algdokumendid peavad olema masinloetavad ja muus püsivas vormis ainult erandina, ning neid säilitatakse masinloetaval kujul seitse aastat ([raamatupidamise seadus § 7, § 12](https://www.riigiteataja.ee/akt/110072025003)). Seega on parim väljavõte täielik CSV- või camt.053-eksport ja PDF on kasulik loetav koopia. Eesti õiguse järgi peab teenusepakkuja saatma väljavõtted kokkulepitud ajavahemike järel tasuta ning kui muud ei ole kokku lepitud, kalendriaasta kohta järgmise aasta 15. jaanuariks ([võlaõigusseadus § 714](https://www.riigiteataja.ee/akt/120062026018)).

Mida võrrelda:

- **Väljavõtted:** täielik eksport iga konto ja valuuta kohta, loetav PDF ja aasta lõpu saldokinnitus audiitorile.
- **Pangaühendus:** ühendus raamatupidamistarkvaraga säästab tööd, kuid kui see katkeb, vajab raamatupidaja lünga täitmiseks väljavõtteid.
- **Kasutajad:** raamatupidajale ainult lugemisõigusega roll ja õigused kahele juhatuse liikmele, et ühe lahkumine ei jätaks ettevõtet kontodest ilma.
- **Eesti maksed:** maksude tasumine Maksu- ja Tolliametile viitenumbriga ning SEPA-maksed.
- **Sobivus rahapesu tõkestamise vaatest:** iga teenusepakkuja määrab oma riskivalmiduse ([RahaPTS § 10](https://www.riigiteataja.ee/akt/111072026093)), näiteks valdusettevõtete, krüptovoogude või mitteresidendist omanike suhtes. Kirjelda oma tegevust kliendiks saamisel ausalt, et vältida hilisemat piirangut.

Vaata ka juhendeid [raamatupidamise algdokumentide](/et/juhendid/raamatupidamise-algdokumendid) ja [osaühingu asutamise](/et/juhendid/osauhingu-asutamine) kohta.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/piiriuleste-teenuste-kaibemaks-oss

# Piiriüleste teenuste käibemaks, digitaalne müük ja OSS-erikord

> Kuidas Eesti ettevõte arvestab käibemaksu ELi ja ELi-välistele klientidele osutatud teenustelt, kontrollib käibemaksukohustuslase numbreid VIES-is ning kasutab tarbijatele müümisel OSS- ja IOSS-erikorda.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti ettevõte, kes müüb teenuseid või digitaalseid tooteid üle piiri, peab kõigepealt leidma, kus iga müük maksustatakse: Eestis, kliendi riigis või mitte kuskil ELis. Vastus sõltub sellest, kes on klient (ettevõtja või tarbija), kus klient asub ja mis teenusega on tegu. See juhend käsitleb ELi ja ELi-väliseid ärikliente, käibemaksukohustuslase numbri kontrolli VIES-is, oste välismaistelt tarnijatelt ning tarbijatele müümisel kasutatavaid OSS-erikorda (One Stop Shop) ja IOSS-erikorda (Import One Stop Shop).

## Lühidalt {#luhidalt}

- Teenus teise ELi riigi käibemaksukohustuslasest ettevõttele on Eesti käibemaksuta. Arvele kirjutatakse „pöördmaksustamine“ ja esitatakse VD aruanne. [Loe edasi](#arve-el-ettevottele)
- Ettevõte, kes ostab välismaalt tarkvara, reklaami või nõustamist, peab ise arvestama Eesti käibemaksu. Kui ta ei ole käibemaksukohustuslane, peab ta registreerima end piiratud maksukohustuslaseks. [Loe edasi](#valismaalt-ostetud-teenused)
- Kontrolli iga ELi kliendi käibemaksukohustuslase numbrit VIES-is, enne kui esitad arve käibemaksuta, ja säilita tulemus. [Loe edasi](#vies-kontroll)
- Kinnisvara, ürituste, reisijateveo, restoranide ja sõidukite lühiajalise rendi teenused maksustatakse seal, kus need toimuvad. [Loe edasi](#teenused-toimumiskohas)
- Digitaalsed teenused ja kaupade kaugmüük ELi tarbijatele maksustatakse kliendi riigis, kui müük ületab 10 000 eurot aastas. OSS-erikorra kaudu saab selle käibemaksu tasuda Eestist. [Loe edasi](#oss-digitaalne-muuk)
- Hilinenud OSS-deklaratsiooni trahvid määrab iga tarbimisliikmesriik ise. [Loe edasi](#hilinenud-oss-deklaratsioon)

## Kuidas esitada arve teenuse eest teise ELi riigi ettevõttele? {#arve-el-ettevottele}

Ära lisa Eesti käibemaksu. Üldreegli järgi maksustatakse teenus, mis osutatakse teises liikmesriigis käibemaksukohustuslasena registreeritud ettevõttele, kliendi riigis ja klient tasub käibemaksu seal ([KMS § 10 lg 4 p 9](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 44 ja 196](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)).

Arve nõuded:

- arve tuleb väljastada teenuse osutamise kuule järgneva kuu 15. kuupäevaks, mitte tavapärase 7 päeva jooksul ([KMS § 37 lg 2¹](https://www.riigiteataja.ee/akt/130122025021));
- arvel on sinu Eesti KMKR number ja kliendi käibemaksukohustuslase number (§ 37 lg 7);
- arvel on märge „pöördmaksustamine“ (§ 37 lg 8 p 2). Seda sõnastust ei saa asendada teisega. Selle kõrval on ingliskeelne „Reverse charge“ tavaline ja kasulik;
- arvel on summa ilma käibemaksuta. Välisvaluutas hind arvestatakse ümber Euroopa Keskpanga kursiga, mis kehtib käibe maksustamise päeval (§ 29 lg 13).

Käibe tekkimise aeg on teenuse osutamise või selle eest tasumise hetk, olenevalt sellest, kumb toimub varem. Jätkuva teenuse käive tekib iga arveldus- või makseperioodi lõpus ja vähemalt kord 12 kuu jooksul ([KMS § 11 lg 1 ja lg 4](https://www.riigiteataja.ee/akt/130122025021)).

Deklareerimine:

- **Käibedeklaratsioon (KMD):** väärtus läheb lahtrisse 3 ja lahtrisse 3.1 ([KMD vorm, 10.06.2014 määrus nr 17, lisa 1](https://www.riigiteataja.ee/akt/130052025008)). Arvestatud käibemaksu ei ole.
- **VD aruanne** (_ühendusesisese käibe aruanne_): iga kliendi käibemaksukohustuslase number ja kuu teenuste koguväärtus täisarvudes eurodes, järgmise kuu 20. kuupäevaks. Kreeditarve läheb kreeditarve perioodi ([KMS § 28](https://www.riigiteataja.ee/akt/130122025021)).

VD aruannet ei esitata teenuste kohta, millel on eriline käibe tekkimise koha reegel (vt [allpool](#teenused-toimumiskohas)), ega teenuse kohta, mis on kliendi riigis maksuvaba või maksustatakse nullmääraga, nagu enamik finantsteenuseid. Need müügid lähevad siiski KMD lahtrisse 3 ([EMTA: teenused VD aruandel](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/teenuste-maksustamine/kokkuvote-teenuste-kaibe-deklareerimisest-vd-aruandel)).

Levinud vead: KMD esitatakse, kuid VD aruanne ununeb; VD aruandele märgitakse käibe kuu asemel arve kuupäev; arve esitatakse kliendile, kelle number ei ole VIES-is kehtiv; pöördmaksustamist kasutatakse tarbija või käibemaksukohustuslase numbrita ettevõtte puhul.

**Alates 01.01.2027** ei ole VD aruanne enam eraldi vorm. Selle andmed liiguvad uude andmepõhisesse KMD-sse ning arve reeglid ja pöördmaksustamine jäävad samaks ([KMS, alates 01.01.2027 kehtiv tekst](https://www.riigiteataja.ee/akt/130062026130)). EMTA teatel saab andmepõhist deklaratsiooni esitada alates 2027. aasta aprillist, seega küsi EMTA-lt, millisel vormil esitada VD andmed 2027. aasta jaanuari kuni märtsi eest ([EMTA: andmepõhine käibedeklaratsioon](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibedeklaratsiooni-ja-aruannete-esitamine/kaibedeklaratsiooni-esitamine-muutub-2027-aastal-andmepohiseks)).

## Kas ettevõte peab tasuma käibemaksu välismaalt ostetud teenustelt? {#valismaalt-ostetud-teenused}

Enamasti jah. Käibemaksukohustuslasest ettevõte peab ise arvestama Eesti käibemaksu (pöördmaksustamine) äriteenustelt, mis on ostetud välismaiselt ettevõtjalt, kes ei ole Eestis registreeritud. Tavaliselt arvab ta sama summa samas deklaratsioonis maha, seega on netokulu null, kui kogu tema käive on maksustatav ([KMS § 3 lg 4 p 2, § 29 lg 3 p 3, § 31 lg 3 ja lg 8](https://www.riigiteataja.ee/akt/130122025021)).

KMD-l läheb väärtus lahtrisse 1, käibemaks lahtritesse 4 ja 5 ning väärtus ka lahtrisse 6 (ELi tarnija) või lahtrisse 7 (ELi-väline tarnija) ([KMD vorm, 10.06.2014 määrus nr 17, lisa 1](https://www.riigiteataja.ee/akt/130052025008)). Käibemaksu mahaarvamiseks ei ole arvet vaja, kui on muid tõendeid.

Ettevõttel, kes **ei ole** käibemaksukohustuslane, on teistsugune kohustus. Kui ta saab sellise välismaise tarnija käest immateriaalse teenuse, peab ta registreerima end piiratud maksukohustuslaseks alates teenuse saamise päevast. Taotlus tuleb esitada 3 tööpäeva jooksul ([KMS § 21 lg 1 ja lg 3](https://www.riigiteataja.ee/akt/130122025021)). Seejärel esitab ta KMD ainult nende kuude kohta, kui selliseid oste oli, tasub käibemaksu järgmise kuu 20. kuupäevaks ega saa seda maha arvata ([KMS § 25 lg 1, § 27](https://www.riigiteataja.ee/akt/130122025021); [EMTA: piiratud maksukohustuslane](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/piiratud-maksukohustuslane)).

Immateriaalsed teenused on loetletud [KMS § 10 lg 5](https://www.riigiteataja.ee/akt/130122025021): intellektuaalomandi litsentsid, reklaam, nõustamine, raamatupidamine, õigusteenused, IT ja andmetöötlus, personali vahendamine, vallasasjade rent, telekommunikatsioon ja elektrooniliselt osutatavad teenused.

Tüüpiline juhtum: noor OÜ, mille käive on alla registreerimiskohustuse piiri, maksab välismaiste SaaS-tööriistade ja veebireklaami eest. Iga ost toob kaasa piiratud registreerimise ja 24-protsendilise käibemaksukulu. Paljud asutajad võrdlevad seda vabatahtliku täieliku registreerimisega, mille puhul saab sama käibemaksu maha arvata ([KMS § 20 lg 2](https://www.riigiteataja.ee/akt/130122025021)). Vaata juhendit [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine).

Veel kaks punkti:

- Pöördmaksustamist ei kohaldata, kui ELi tarnija kasutab ELi väikeettevõtjate erikorda ja tema käibemaksukohustuslase number lõpeb tähtedega „EX“ ([KMS § 3 lg 7](https://www.riigiteataja.ee/akt/130122025021)).
- Ostetud teenused ei lähe 40 000 euro registreerimiskohustuse piiri arvestamisel arvesse. Arvesse läheb ainult sinu enda käive ([KMS § 19 lg 1, § 19¹ lg 3](https://www.riigiteataja.ee/akt/130122025021)).

Ettevõte, kellel on ka maksuvaba käive, näiteks valdusettevõte, mis teenib tütarettevõtetele antud laenudelt intressi, arvab sisendkäibemaksu maha ainult osaliselt, seega muutub pöördmaksustatud käibemaks osaliselt tegelikuks kuluks ([KMS § 32 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

## Mis siis, kui ELi tarnija lisab arvele oma riigi käibemaksu? {#el-tarnija-kaibemaks}

Küsi kreeditarvet ja uut arvet pöördmaksustamise märkega, kui teenus kuulub äriklientide üldreegli alla. Käibe tekkimise koht on Eesti, seega pead Eesti käibemaksu niikuinii ise arvestama. Ekslikult arvestatud välisriigi käibemaks ei ole Eestis sisendkäibemaks ja seda ei saa maha arvata ([KMS § 3 lg 4 p 2, § 29 lg 3](https://www.riigiteataja.ee/akt/130122025021)). Sama kehtib arve kohta, millel on „Eesti käibemaks 24%“ tarnijalt, kellel ei ole Eesti KMKR numbrit.

Kaks juhtumit on teistsugused:

- **Tarnija on Eestis käibemaksukohustuslasena registreeritud.** Kui arvel on Eesti KMKR number ja Eesti käibemaks, käsitle seda kodumaise ostuna ja arva käibemaks KMD-l maha ([KMS § 31 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Kontrolli numbrit [EMTA KMKR numbri päringuga](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/kmkr-numbri-kontroll). Kui tarnija Eesti püsiv tegevuskoht teenuse osutamises ei osale, tasud maksu siiski pöördmaksustamise korras ([KMS § 3 lg 3¹](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 192a ja 196](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)). Küsi tarnijalt ja kahtluse korral eelista pöördmaksustamisega arvet.
- **Teenus maksustatakse seal, kus see toimub**, näiteks hotell, konverentsipilet, restoranitoit või kohalik transport. Siis on kohalik käibemaks õige. KMD-l seda maha ei arvata. Eestis käibemaksukohustuslasena registreeritud ettevõte saab selle tagasi taotleda e-MTA tagastustaotlusega järgmise aasta 30. septembriks, teise riigi enda mahaarvamise piirangute piires ([KMS § 34 lg 5](https://www.riigiteataja.ee/akt/130122025021); [EMTA: teises liikmesriigis tasutud käibemaks](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine/teises-liikmesriigis-tasutud-kaibemaks)). Piiratud maksukohustuslane või registreerimata ettevõte seda teha ei saa ja välisriigi käibemaks on siis kulu.

Kui välismaise tarnija arvel on äkki 24-protsendiline Eesti käibemaks, on tarnija süsteem sind sageli liigitanud tarbijaks. Hoia oma käibemaksukohustuslase number tarnija juures kliendikontol.

## Mis siis, kui kliendi käibemaksukohustuslase number ei ole VIES-is kehtiv? {#vies-kontroll}

Siis äriklientide pöördmaksustamist ei kohaldata ja üldreegli alla kuuluv teenus maksustatakse Eestis 24 protsendiga. Eesti reegel viib käibe tekkimise koha välismaale ainult siis, kui klient on teises liikmesriigis registreeritud maksukohustuslasena või piiratud maksukohustuslasena ([KMS § 10 lg 1 ja lg 4 p 9](https://www.riigiteataja.ee/akt/130122025021)). ELi klienti võib käsitleda ettevõtjana, kui ta andis sulle oma käibemaksukohustuslase numbri ja sa kontrollisid VIES-is numbrit, nime ja aadressi ([rakendusmääruse 282/2011 art 18](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

Mida teha:

- Kontrolli numbrit lepingu sõlmimisel ja püsiklientide puhul regulaarselt. Salvesta VIES-i päringu number või kuupäevaga kuvatõmmis. EMTA viitab Eesti ja VIES-i päringutele [oma KMKR numbri kontrolli lehel](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/kmkr-numbri-kontroll).
- **Number on kehtetu või seda pole veel antud:** lisa Eesti käibemaks. Kui number muutub käibe kuupäeva seisuga kehtivaks, väljasta kreeditarve ja uus pöördmaksustamisega arve. Mõlemad pooled kajastavad seda kreeditarve perioodis ([KMS § 29 lg 7, § 28 lg 3](https://www.riigiteataja.ee/akt/130122025021)).
- **Number kustutati pärast käivet:** müük jääb ärikliendile tehtud müügiks, kui number oli käibe kuupäeval kehtiv.
- **Elektrooniliselt osutatavad teenused:** kuni klient ei ole oma käibemaksukohustuslase numbrit andnud, võid teda käsitleda tarbijana ja kohaldada [allpool](#oss-digitaalne-muuk) kirjeldatud tarbija reegleid ([rakendusmääruse 282/2011 art 18 lg 2](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

VD aruannet võrreldakse kliendi riigi andmetega. VIES-is kehtetu number võib kaasa tuua EMTA päringu ja müügilt 24-protsendilise käibemaksu määramise.

Tähelepanu: käibemaksudirektiivi järgi on oluline, kas klient on ettevõtja, mitte see, kas ta on registreeritud, seega võib teise liikmesriigi väikeettevõte olla ettevõtja ilma käibemaksukohustuslase numbrita. Eesti seaduse tekst nõuab registreerimist. Dokumenteeri kliendi ettevõtja staatus ja küsi nõu, enne kui esitad sellisele kliendile arve käibemaksuta.

## Kuidas maksustatakse teenuseid ELi-välistele klientidele? {#el-valised-kliendid}

ELi-välisele **ettevõtjale** osutatud üldreegli alla kuuluva teenuse käibe tekkimise koht ei ole Eesti. Eesti käibemaksu ei lisata: teenus maksustatakse 0 protsendiga ([KMS § 15 lg 4 p 1](https://www.riigiteataja.ee/akt/130122025021)). Arvel peab olema põhjus, viitega sellele sättele või muu selge märkega, näiteks „0%, KMS § 15 lg 4 p 1, käibe tekkimise koht väljaspool Eestit“ ([KMS § 37 lg 1¹, lg 8 p 1 ja lg 8¹](https://www.riigiteataja.ee/akt/130122025021)). Märgi väärtus KMD lahtrisse 3 ([KMD vorm, 10.06.2014 määrus nr 17, lisa 1](https://www.riigiteataja.ee/akt/130052025008)). Lahtrit 3.1 ei kasutata ja VD aruannet ei esitata ([KMS § 10 lg 4 p 9](https://www.riigiteataja.ee/akt/130122025021)). Säilita tõendid, et klient on ettevõtja, näiteks tema maksuhalduri tõend või kontrollitud käibemaksukohustuslase number või registrikood ([rakendusmääruse 282/2011 art 18 lg 3](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

ELi-välisele **tarbijale**:

- [KMS § 10 lg 5](https://www.riigiteataja.ee/akt/130122025021) immateriaalsed teenused, sealhulgas digitaalsed teenused, jäävad Eesti käibemaksu alt välja.
- Ka teenused, mille käibe tekkimise koht on erireegli järgi välismaal, jäävad Eesti käibemaksu alt välja. Näide on koolitus, mis korraldatakse USA tarbijatele Ameerika Ühendriikides ([KMS § 10 lg 4 p 1 kuni 8](https://www.riigiteataja.ee/akt/130122025021)).
- Muudele Eestist osutatud teenustele lisandub üldreegli järgi 24-protsendiline Eesti käibemaks ([KMS § 10 lg 1](https://www.riigiteataja.ee/akt/130122025021)).

Erireeglid on alati ülimuslikud: Eestis asuva kinnisvara, Eestis toimuvate ürituste, Eestis toimuva reisijateveo ja Eestis pakutava restoranitoidu teenused maksustatakse Eestis ka ELi-välise kliendi puhul.

Isiklikuks tarbeks ostev tarbija ei vaja arvet ([KMS § 37 lg 3](https://www.riigiteataja.ee/akt/130122025021)). Nende müükidega seotud kulude sisendkäibemaksu saab endiselt maha arvata ([KMS § 29 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Paljudel ELi-välistel riikidel, nagu Ühendkuningriik, Norra ja Šveits, on välismaistele digitaalsete teenuste müüjatele oma registreerimisreeglid. Eesti seadus neid ei hõlma, seega kontrolli kliendi riigi reegleid, enne kui hakkad seal tarbijatele müüma.

## Milliseid teenuseid maksustatakse seal, kus need toimuvad? {#teenused-toimumiskohas}

Need teenused maksustatakse seal, kus need füüsiliselt toimuvad, nii ettevõtjate kui ka tarbijate puhul ([KMS § 10 lg 2 ja lg 4](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 47 kuni 57](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)):

| Teenus                                                                                  | Kus see maksustatakse                                            |
| --------------------------------------------------------------------------------------- | ---------------------------------------------------------------- |
| Kinnisasjaga seotud teenused: ehitus, kinnisvara vahendus, arhitektid, majutus hotellis | Kinnisasja asukohas                                              |
| Pääs konverentsile, messile, kontserdile või spordiüritusele                            | Ürituse toimumiskohas, välja arvatud virtuaalse osalemise korral |
| Reisijatevedu                                                                           | Veo toimumiskohas, proportsionaalselt läbitud vahemaaga          |
| Restorani- ja toitlustusteenus                                                          | Toidu serveerimise kohas                                         |
| Sõiduki lühiajaline rent (kuni 30 päeva, veesõidukid 90 päeva)                          | Kohas, kus sõiduk antakse kliendi käsutusse                      |

Ainult tarbijate puhul on omad reeglid ka ürituste teenustel, kaubaveol, vallasasjadega tehtavatel töödel ja vahendusteenustel. Ühtegi neist teenustest ei märgita VD aruandele.

Mida see sulle tähendab:

- **Sellise teenuse müümisel välismaal**, näiteks tasulise koolituse korraldamisel Saksamaal, kehtib teise riigi käibemaks. Tavaliselt pead seal registreeruma, välja arvatud juhul, kui see riik kohaldab ärikliendi suhtes kohalikku pöördmaksustamist. OSS-erikord hõlmab ainult tarbijatele osutatud teenuseid.
- **Sellise teenuse ostmisel välismaal** on kohalik käibemaks õige. Eestis käibemaksukohustuslasena registreeritud ettevõte taotleb selle tagasi tagastustaotlusega, mitte KMD kaudu ([KMS § 34 lg 5](https://www.riigiteataja.ee/akt/130122025021)). Tagastustaotlust ei saa kasutada perioodi kohta, mil ettevõte ise tegi selles riigis käivet, välja arvatud pöördmaksustatud käive või maksuvaba vedu. Siis arvab ta käibemaksu maha selle riigi kohalikus deklaratsioonis ([direktiivi 2008/9/EÜ art 3](https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=CELEX:32008L0009)). OSS-erikorra kaudu deklareeritud müük tagastustaotluse võimalust ei välista ([KMS § 43 lg 14](https://www.riigiteataja.ee/akt/130122025021)).

## Millal vajab digitaalne müük ELi tarbijatele OSS-erikorda? {#oss-digitaalne-muuk}

Elektrooniliselt osutatavad teenused teiste ELi riikide tarbijatele, nagu SaaS, rakendused, allalaaditavad failid ja eelsalvestatud kursused, maksustatakse kliendi riigi käibemaksumääraga, kui sinu müük kogu ELis ületab 10 000 eurot aastas. OSS-erikord ei ole kohustuslik, kuid see on praktiline viis tasuda see käibemaks Eestist, selle asemel et registreeruda igas riigis ([KMS § 10¹ lg 6 kuni 9, § 43](https://www.riigiteataja.ee/akt/130122025021); [EMTA: OSS-erikord](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/oss-erikord)).

**10 000 euro piir.** Käibe tekkimise koht jääb Eestisse, kui ettevõte asub ainult Eestis ja tema piiriülene müük ELi tarbijatele, mis hõlmab elektroonilisi, telekommunikatsiooni- ja ringhäälinguteenuseid ning kaupade kaugmüüki, ei ületanud eelmisel aastal 10 000 eurot ega ületa seda ka jooksval aastal ([KMS § 10¹ lg 7](https://www.riigiteataja.ee/akt/130122025021)). Allpool piiri:

- käibemaksukohustuslasest ettevõte lisab 24-protsendilise Eesti käibemaksu;
- registreerimata ettevõte käibemaksu ei lisa, kuid see müük läheb arvesse tema 40 000 euro registreerimiskohustuse piiri arvestamisel.

Alates müügist, millega piir ületatakse, kehtib kliendi riigi käibemaks. Kliendi riigi võib valida ka allpool piiri, vähemalt kaheks kalendriaastaks ([KMS § 10¹ lg 8 ja lg 9](https://www.riigiteataja.ee/akt/130122025021)).

**Mis on elektrooniliselt osutatav teenus.** Automatiseeritud teenus, mille osutamisel on inimese osalus minimaalne ([KMS § 2 lg 4](https://www.riigiteataja.ee/akt/130122025021); [rakendusmääruse 282/2011 art 7](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)). Kursus, kus õpetaja õpetab interneti kaudu otse, ei ole selline teenus. See on haridusteenus.

**Kus klient elab.** Vaja on kahte tõendit, mis ei ole omavahel vastuolus, näiteks arveldusaadress, IP-aadress, panga riik või SIM-kaardi riigikood. Kuni need teenused jäävad jooksval ja eelmisel aastal 100 000 euro piiresse, piisab ühest kolmanda isiku tõendist, näiteks makseteenuse pakkuja andmetest ([rakendusmääruse 282/2011 art 24a, 24b ja 24f](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

**Kuidas OSS-erikord toimib** ([KMS § 43](https://www.riigiteataja.ee/akt/130122025021)):

- Liituda saab ainult Eestis käibemaksukohustuslasena registreeritud ettevõte. Registreerimata ettevõte peab end esmalt registreerima, alla 40 000 euro käibe puhul vabatahtlikult. Vaata juhendit [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine).
- Taotlus esitatakse e-MTA-s. Erikord algab järgmisest kvartalist või esimesest käibest, kui taotled järgmise kuu 10. kuupäevaks.
- See hõlmab kõiki sinu tarbijatele osutatud teenuseid, mis maksustatakse teistes liikmesriikides.
- Deklaratsioon esitatakse kord kvartalis ja maks tasutakse kvartalile järgneva kuu lõpuks iga riigi määraga. Kui müüki ei olnud, esitatakse nulldeklaratsioon.
- OSS-erikorra müük KMD-le ei lähe. Oma kulud arvad siiski maha KMD-l.
- Andmeid säilitatakse 10 aastat.

Tarbija ei vaja arvet. Kui sa selle väljastad, järgib see Eesti reegleid ja sellel on kliendi riigi käibemaks ([KMS § 37 lg 1² ja lg 3](https://www.riigiteataja.ee/akt/130122025021)).

Ole tähelepanelik **otseülekandega veebikursuste ja veebiseminaride** puhul, mida müüd tarbijatele. Alates 01.01.2025 maksustab käibemaksudirektiiv voogedastatud haridus- ja meelelahutusteenused tarbija elukohariigis ilma 10 000 euro piirita ([käibemaksudirektiivi art 54 lg 1 ja art 59c](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)). Eesti käibemaksuseaduses ei ole nende kohta otsest sätet. Küsi nõu, enne kui müüd otseülekandega kursusi ELi tarbijatele.

## Kuidas maksustatakse ELi tarbijatele müüdud kaupu ja mis on IOSS-erikord? {#kaubad-ja-ioss}

Kaubad, mille saadad Eestist teiste ELi riikide tarbijatele, maksustatakse sihtriigi käibemaksuga, kui sama 10 000 euro piir on ületatud. Digitaalsed teenused ja kaubad jagavad seda piiri. OSS-erikorra kaudu saab selle käibemaksu deklareerida kord kvartalis Eestis ([KMS § 2 lg 9, § 10¹ lg 5 ja lg 7 kuni 10, § 43 lg 1 p 4](https://www.riigiteataja.ee/akt/130122025021)).

- Uued transpordivahendid ning ostja jaoks paigaldatud või kokku pandud kaubad ei ole kaugmüük. Kasutatud kauba maksustamise erikorra alusel müüdud kasutatud kaubad jäävad maksustatuks Eestis.
- OSS-erikorra kaudu deklareeritud kaugmüük ei vaja arvet. Väljaspool OSS-erikorda tehtud kaugmüük vajab arvet ([KMS § 37 lg 3](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 220 lg 1](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)).
- Hinna sisse arvestatud transport on osa maksustatavast väärtusest.
- OSS-erikord ei hõlma müüki laost, mis on juba kliendi riigis, näiteks välismaisest komplekteerimislaost. See on kohalik müük, mis vajab kohalikku registreerimist.

**IOSS-erikord** hõlmab ELi-välistest riikidest imporditud kaupu kuni 150 euro väärtusega saadetistes, välja arvatud aktsiisikaubad ([KMS § 43¹](https://www.riigiteataja.ee/akt/130122025021); [EMTA: IOSS-erikord](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/ioss-erikord)):

- Müüja lisab sihtriigi käibemaksu ostu vormistamisel. Import on siis käibemaksust vabastatud, kui IOSS-number on tollideklaratsioonis ([KMS § 17 lg 1 p 11](https://www.riigiteataja.ee/akt/130122025021)).
- Eestis käibemaksukohustuslasena registreeritud müüja saab seda kasutada otse. ELi-väline müüja vajab tavaliselt Eestis asutatud vahendajat.
- Sellist müüki hõlbustavat kauplemiskeskkonda käsitatakse müüjana ([KMS § 4 lg 1²](https://www.riigiteataja.ee/akt/130122025021)).
- Deklaratsioon esitatakse ja maks tasutakse iga kuu, järgmise kuu lõpuks. Andmeid säilitatakse 10 aastat.

Ilma IOSS-erikorrata võib vedaja koguda impordi käibemaksu saajalt ([KMS § 43²](https://www.riigiteataja.ee/akt/130122025021)). **Alates 01.07.2026** tasutakse iga kuni 150 euro väärtusega tarbijale saadetud paki eest, sealhulgas IOSS-pakkide eest, ka kindlat tollimaksu 3 eurot iga pakis oleva kaubakategooria kohta. Kauba tagastamisel seda ei tagastata. IOSS-erikord hõlmab ainult käibemaksu, seega lisa tollimaks hinnale, mida kliendile näitad ([määrus (EL) 2026/382](https://eur-lex.europa.eu/eli/reg/2026/382/oj); [EMTA: saadetise maksustamine alates 01.07.2026](https://www.emta.ee/ariklient/toll-kaubavahetus/kauba-maksustamine/saadetise-maksustamine-alates-1-juulist-2026)). Vaata ka juhendit [kaupade import ja toll](/et/juhendid/kaupade-import-ja-toll).

Levinud vead: 10 000 euro piiri arvestamisel võetakse arvesse ainult kaubad (digitaalsed teenused lähevad samuti arvesse), nulldeklaratsioonid ununevad ja OSS-erikorda kasutatakse välismaal hoitava laovaru müügiks.

## Mis juhtub, kui OSS-deklaratsioon hilineb? {#hilinenud-oss-deklaratsioon}

Deklaratsioon esitatakse ikkagi Eestile ja trahvi määrab tarbimisliikmesriik. EMTA saadab tähtpäevale järgneval 10. päeval ühe elektroonilise meeldetuletuse. Edaspidi tegeleb iga riik, kus sinu kliendid elavad, edasiste meeldetuletuste, maksu määramise ja sissenõudmisega oma õiguse järgi ning intressid ja trahvid tasud otse sellele riigile ([rakendusmääruse 282/2011 art 60a, 63a ja 63b](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414); [EMTA: OSS ja IOSS, küsimused ja vastused](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/oss-ja-ioss-kusimused-ja-vastused)).

- Deklaratsiooni esitamise ja maksu tasumise tähtpäev on kvartalile järgneva kuu lõpp, ka nulldeklaratsiooni puhul ([KMS § 43 lg 10](https://www.riigiteataja.ee/akt/130122025021)).
- Pärast seda, kui tarbimisliikmesriik on saatnud oma meeldetuletuse, tasud selle riigi käibemaksu otse sellele riigile.
- Varasemat OSS-deklaratsiooni parandatakse hilisemas deklaratsioonis kolme aasta jooksul algsest tähtpäevast ([KMS § 43 lg 13](https://www.riigiteataja.ee/akt/130122025021)).
- **Erikorrast väljaarvamine:** EMTA arvab erikorrast välja ettevõtte, kes rikub nõudeid korduvalt. Näiteks saadeti meeldetuletus kolmel järjestikusel kvartalil ja deklaratsiooni ei esitatud 10 päeva jooksul pärast ühtegi neist, või saadeti kolm järjestikust kvartali makse meeldetuletust ja käibemaks on endiselt tasumata. Väljaarvamine keelab kõigi erikordade kasutamise kaheks aastaks ja seejärel arveldad käibemaksu otse iga riigiga, mis tähendab tavaliselt kohalikke registreerimisi ([KMS § 43 lg 18 kuni 21](https://www.riigiteataja.ee/akt/130122025021); [rakendusmääruse 282/2011 art 58b ja 58c](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)).

Teise riigi trahvinõue tuleb selle riigi keeles ja oma tähtajaga. Vasta tähtaja jooksul ja küsi kohalikult nõustajalt nõu, kui summa on oluline.

## Kuidas lõpetada OSS-erikord, kui äritegevus lõpeb? {#oss-lopetamine}

Teata EMTA-le e-MTA kaudu, et sinu OSS-erikorra käive on lõppenud, viimasele käibele järgneva kuu 10. kuupäevaks. Seejärel esita Eestile viimane OSS-deklaratsioon ja hilinenud deklaratsioonid ning tasu maks. EMTA lõpetab erikorra järgmise kvartali esimesest päevast ([KMS § 43 lg 17 kuni 19](https://www.riigiteataja.ee/akt/130122025021); [rakendusmääruse 282/2011 art 57h ja 58](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414); [EMTA: erikorra lõpetamine](https://emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/e-kaubanduse-ja-teenuste-erikorrad/erikorra-lopetamine-ja-muudatustest-teavitamine)).

Sammud:

1. **Lahku OSS-erikorrast.** Kui müüd edasi, kuid soovid erikorrast lahkuda, teata sellest vähemalt 15 päeva enne kvartali lõppu. Hilisema müügi käibemaksu arveldad siis otse iga riigiga ([rakendusmääruse 282/2011 art 57g](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)).
2. **Esita viimane deklaratsioon.** Pärast viimast deklaratsiooni leitud parandused arveldatakse otse iga riigiga ([rakendusmääruse 282/2011 art 61a](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011R0282-20250414)). Lõpeta OSS-erikord enne ettevõtte kustutamise avalduse esitamist, et ükski OSS-kohustus ei jääks lahtiseks.
3. **Anna ettevõte üle, kui see on plaanis.** Ettevõtte või selle iseseisvalt toimiva osa üleandmine ei ole käibemaksu mõttes käive ([KMS § 4 lg 2 p 1](https://www.riigiteataja.ee/akt/130122025021)).
4. **Lahku Eesti käibemaksukohustuslaste registrist.** Taotluse saad esitada ainult siis, kui sinu Eesti käive jääb alla 40 000 euro. Muul juhul kustutab EMTA ettevõtte registrist, kui selle tegevus on lõppenud. Kuni selleni esitad KMD iga kuu. Müümata kaubalt, mille sisendkäibemaksu arvasid maha, tuleb tasuda käibemaks ja põhivara sisendkäibemaksu korrigeeritakse ([KMS § 22 lg 1 ja lg 4, § 29 lg 10](https://www.riigiteataja.ee/akt/130122025021); [EMTA: maksukohustuslaste registrist kustutamine](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine/maksukohustuslase-registrist-kustutamine)).
5. **ELi-väline õigusjärglane**, kes võtab tarbijad üle, peab tasuma käibemaksu iga kliendi riigis. Ta võib registreeruda liiduvälise erikorra kasutajaks ühes enda valitud liikmesriigis ([KMS § 43 lg 1 p 3](https://www.riigiteataja.ee/akt/130122025021); [käibemaksudirektiivi art 358a ja 359](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02006L0112-20250414)).
6. **Säilita andmed** 10 aastat müügiaasta lõpust ja otsusta, kes neid pärast ettevõtte kustutamist säilitab ([KMS § 43 lg 15](https://www.riigiteataja.ee/akt/130122025021)).

EMTA saab Eesti käibemaksu määrata kolme aasta jooksul deklaratsiooni esitamise tähtpäevast ja tahtliku maksmata jätmise korral viie aasta jooksul. Juhatuse liige, kes rikub maksukohustusi tahtlikult või raske hooletuse tõttu, võib vastutada isiklikult ([MKS § 98 lg 1 ja § 40 lg 1](https://www.riigiteataja.ee/akt/109072026040)).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/raamatupidamise-algdokumendid

# Raamatupidamine, algdokumendid ja e-arved Eesti osaühingus

> Millal peab Eesti ettevõte saatma e-arve, mida peab algdokument sisaldama, kui kaua dokumente säilitada ja kes vastutab osaühingu raamatupidamise eest.

Law as of 30.09.2026. General information, not advice for your situation.

Iga Eesti ettevõte peab raamatupidamist ka siis, kui ta midagi ei tee. See juhend käsitleb väikese osaühingu igapäevaseid reegleid: e-arved alates 01.07.2025, mida peab algdokument sisaldama, skannid ja säilitamine, raamatupidamise sise-eeskiri, välisvaluuta, igakuine töökord, makseplatvormid ja raamatupidaja vahetamine. Majandusaasta aruandel on [oma juhend](/et/juhendid/majandusaasta-aruanne-ja-audit).

**Lühidalt**

- Alates 01.07.2025 tuleb saata e-arve, kui ostja on äriregistris märgitud e-arve vastuvõtjaks ja seda nõuab. Muul juhul lepitakse arve vorm ostjaga kokku.
- Iga Eestis registreeritud ettevõte peab kahekordset raamatupidamist ja esitab majandusaasta aruande, olenemata sellest, kas tal on tegevust.
- Juhatus vastutab raamatupidamise eest ka siis, kui tööd teeb raamatupidamisbüroo.
- Makselt, millel ei ole nõuetekohast algdokumenti, makstakse tulumaksu määraga 22/78 kui ettevõtlusega mitteseotud kulult.
- Algdokumente säilitatakse seitse aastat. Loetav skannitud koopia võib paberi asendada.

## Millal peab ettevõte saatma e-arve? {#millal-peab-ettevote-saatma-e-arve}

E-arve tuleb saata, kui ostja on äriregistris märgitud e-arve vastuvõtjaks ja nõuab sinult e-arvet. See reegel kehtib alates 01.07.2025. Kõigil muudel juhtudel lepivad müüja ja ostja vormi kokku. 30.09.2026 kehtiva õiguse järgi ei ole Eestis ettevõtete vahel üldist kohustust e-arveid saata.

**Kuidas vastuvõtjate register toimib.** Ettevõte, kes soovib saada üksnes masintöödeldavaid arveid, või tema e-arve käitleja teatab sellest äriregistrile. Register märgib ettevõtte e-arve vastuvõtjaks ja lisab tema andmetele e-arve käitleja või muu vastuvõtukanali andmed ([RPS § 7¹ lg 3](https://www.riigiteataja.ee/akt/110072025003#para7b1)). Registreeritud vastuvõtja võib nõuda müüjalt e-arve esitamist. Eeldatakse, et e-arve on vormistatud nõuetekohaselt, kui see vastab Euroopa standardile EN 16931-1, ja pooled võivad kokku leppida ka muu standardi ([§ 7¹ lg 7](https://www.riigiteataja.ee/akt/110072025003#para7b1)). Muudel juhtudel lepivad tehingupartnerid masintöödeldava algdokumendi vormingu ja esitamise tingimused omavahel kokku ([§ 7¹ lg 1](https://www.riigiteataja.ee/akt/110072025003#para7b1)).

**PDF ei ole e-arve.** Seadus eelistab masintöödeldavaid algdokumente. PDF või paberdokument sobib, kui teisel poolel ei ole võimalust masintöödeldavat dokumenti käidelda ja selle võimaluse loomine nõuaks ebaproportsionaalselt suuri kulutusi ([RPS § 7 lg 5](https://www.riigiteataja.ee/akt/110072025003#para7)). Käibemaksu jaoks võib arve saata elektrooniliselt, kui ostja sellega nõustub ([KMS § 37 lg 6](https://www.riigiteataja.ee/akt/130122025021#para37)), ning arve tuleb väljastada seitsme kalendripäeva jooksul käibe tekkimisest ([§ 37 lg 1](https://www.riigiteataja.ee/akt/130122025021#para37)).

**Mida teha praktikas.**

- Enne ostjale arve esitamist kontrolli äriregistrist, kas ostja on e-arve vastuvõtja. Registreerimine ei ole automaatne, seega kontrolli iga ostjat, ka avaliku sektori asutusi.
- Et ise e-arveid vastu võtta, sõlmi leping e-arve käitlejaga (paljudes raamatupidamisprogrammides on see olemas) ja veendu, et käitleja sind registreerib.
- Sisesta oma e-arve aadress nii käitleja juures kui ka raamatupidamisprogrammis. Muidu võivad arved jõuda kohta, kus keegi neid ei näe.

**Kui e-arve ei saabu.** Lepingus kokku lepitud maksetähtpäev kehtib edasi. Kui üür tuleb tasuda kindlaks kuupäevaks, tuleb see tasuda sel kuupäeval olenemata sellest, kas arve saabus ([VÕS § 82](https://www.riigiteataja.ee/akt/120062026018#para82)), ja viivis hakkab jooksma sellest päevast ([§ 113](https://www.riigiteataja.ee/akt/120062026018#para113)). Kui maksetähtpäeva ei ole kokku lepitud, tuleb tasuda hiljemalt 30 päeva jooksul arve saamisest ([§ 82¹ lg 1](https://www.riigiteataja.ee/akt/120062026018#para82b1)). Käibemaksu puhul lükkab hiline arve mahaarvamise edasi: kui arve saabub pärast käibe kuu käibedeklaratsiooni esitamist, arvatakse sisendkäibemaks maha arve saamise kuul ([KMS § 31 lg 9](https://www.riigiteataja.ee/akt/130122025021#para31)).

**Mis muutub järgmiseks.** Maksu- ja Tolliamet on teatanud uuest käibedeklaratsioonist, mis ühendab KMD ja ühendusesisese käibe aruande (VD) alates 2027. aasta aprilli maksustamisperioodist. 30.09.2026 kehtivas käibemaksuseaduses seda veel ei ole. Andmete saatmine otse raamatupidamisprogrammist on vabatahtlik ([Maksu- ja Tolliamet](https://www.emta.ee/ariklient/amet-uudised-ja-kontakt/arendustegevus/andmepohine-aruandlus)).

## Kas tegevuseta ettevõte peab raamatupidamist pidama? {#kas-tegevuseta-ettevote-peab-raamatupidamist-pidama}

Jah. Iga Eestis registreeritud juriidiline isik on raamatupidamiskohustuslane, olenemata sellest, kas ta tegutseb ([RPS § 2](https://www.riigiteataja.ee/akt/110072025003#para2)). Ta peab oma tehinguid dokumenteerima ja kirjendama, esitama majandusaasta aruande ning säilitama oma dokumente ([§ 4](https://www.riigiteataja.ee/akt/110072025003#para4)). Raamatupidamist peetakse tekkepõhiselt ja kahekordse kirjendamise meetodil ([§ 5](https://www.riigiteataja.ee/akt/110072025003#para5) ja [§ 6](https://www.riigiteataja.ee/akt/110072025003#para6)).

Ka „uinuval“ ettevõttel on tehinguid: osakapital, pangatasud, juriidilise aadressi või kontaktisiku teenuse tasu, riigilõivud. Igaüks neist vajab algdokumenti ja kannet.

- **Majandusaasta aruanne** tuleb esitada kuue kuu jooksul pärast majandusaasta lõppu ([ÄS § 179](https://www.riigiteataja.ee/akt/106072023131#para179)). Ettevõte, kes aruannet ei esita, saab tähtajaga hoiatuse ja selle võib registrist kustutada, kui esitamise tähtpäevast on möödunud kolm kuud ([ÄRS § 61](https://www.riigiteataja.ee/akt/114032025010#para61)).
- **Käibemaksukohustuslasest ettevõte** esitab käibedeklaratsiooni (KMD) iga kuu 20. kuupäevaks ka siis, kui deklareerida ei ole midagi ([KMS § 27](https://www.riigiteataja.ee/akt/130122025021#para27)).

**Kes võib raamatupidamist pidada.** Raamatupidamise korraldab juhatus ([ÄS § 183](https://www.riigiteataja.ee/akt/106072023131#para183)). Seadus ei nõua kutselist raamatupidajat ega välist bürood, seega võib raamatupidamist pidada ka juhatuse liige. Praktikas peab see isik oskama pidada kahekordset raamatupidamist, viia pangakonto vastavusse, esitada deklaratsioonid ja koostada majandusaasta aruande.

## Kes vastutab, kui raamatupidamist peab raamatupidaja? {#kes-vastutab-kui-raamatupidamist-peab-raamatupidaja}

Ettevõte ja selle juhatus, nii riigi, registri kui ka võlausaldajate ees. Teenuse sisseostmine seda kohustust üle ei kanna. Raamatupidamise korraldab juhatus ([ÄS § 183](https://www.riigiteataja.ee/akt/106072023131#para183)) ja majandusaasta aruande esitamisega kinnitavad juhatuse liikmed, et selle andmed on õiged ja täielikud ([RPS § 25 lg 2](https://www.riigiteataja.ee/akt/110072025003#para25)).

- **Maksud.** Seaduslik esindaja peab tagama, et ettevõte täidab oma maksukohustused ([MKS § 8](https://www.riigiteataja.ee/akt/109072026040#para8)). Kui esindaja rikub seda kohustust tahtlikult või raske hooletuse tõttu, vastutab ta tekkinud maksuvõla eest solidaarselt ([§ 40 lg 1](https://www.riigiteataja.ee/akt/109072026040#para40)).
- **Ettevõte.** Juhatuse liikmed, kes oma kohustusi rikkudes ettevõttele kahju tekitavad, vastutavad selle eest solidaarselt, kui nad ei tõenda, et täitsid oma kohustusi nõutava hoolsusega ([ÄS § 187 lg 2](https://www.riigiteataja.ee/akt/106072023131#para187)).
- **Kuritegu.** Raamatupidamise nõuete teadlik rikkumine, mis raskendab oluliselt ettevõtte finantsseisundi hindamist, on kuritegu ([KarS § 381¹](https://www.riigiteataja.ee/akt/109072026027#para381b1)).

Raamatupidamisbüroo vastutab ettevõtte ees teenuslepingu alusel. Ta peab töötama talt eeldatava kutseoskuse tasemel ([VÕS § 620](https://www.riigiteataja.ee/akt/120062026018#para620)). Praktikas jookseb piir dokumentide kaudu: kliendi puuduvast või valest dokumendist tulenev viga on kliendi viga, õigete dokumentide töötlemisel tehtud viga on büroo viga. Loe oma teenuslepingust vastutuse piirmäära.

## Mida peab algdokument sisaldama? {#mida-peab-algdokument-sisaldama}

Vähemalt toimumisaega, majandusliku sisu kirjeldust ja arvnäitajaid, näiteks kogust, hinda ja summat ([RPS § 7 lg 2](https://www.riigiteataja.ee/akt/110072025003#para7)). Ettevõttele esitatud arvel peab lisaks olema arve number ning andmed, mis võimaldavad tuvastada mõlemad tehingupooled ([§ 7 lg 3](https://www.riigiteataja.ee/akt/110072025003#para7)). Iga kanne põhineb algdokumendil ([§ 6](https://www.riigiteataja.ee/akt/110072025003#para6)).

**Panga- või kaardiväljavõte** tõendab makset, kuid tavaliselt mitte majanduslikku sisu, mida algdokument peab kirjeldama ([RPS § 7 lg 1 ja 2](https://www.riigiteataja.ee/akt/110072025003#para7)). Üksi piisab sellest ainult iseenesest mõistetava makse puhul, näiteks pangatasu korral. Muul juhul lisa tarnija tšekk, tellimuse kinnitus või väljavõte tarnija keskkonnas olevalt kontolt.

**Käibemaksu jaoks** on vaja rohkem. Riigisisese ostu sisendkäibemaksu saab maha arvata ainult käibemaksuseaduse nõuetele vastava arve alusel ([KMS § 31 lg 1](https://www.riigiteataja.ee/akt/130122025021#para31) ja [§ 37](https://www.riigiteataja.ee/akt/130122025021#para37)). Välismaa ettevõtjalt pöördmaksustamisega ostetud kaupade ja teenuste puhul võib piisata muust tõendist (§ 31 lg 2 ja 3).

**Kui dokument puudub täielikult,** on makse ettevõtlusega mitteseotud kulu ([TuMS § 51 lg 2](https://www.riigiteataja.ee/akt/129042026004#para51) p 3). Ettevõte maksab sellelt tulumaksu määraga 22/78 ([§ 4](https://www.riigiteataja.ee/akt/129042026004#para4)) ja deklareerib selle TSD-l järgmise kuu 10. kuupäevaks ([§ 54](https://www.riigiteataja.ee/akt/129042026004#para54)). Kui dokument hiljem leitakse, võib maksu ümber arvutada ja tagasi saada (§ 54 lg 6).

## Kas skannitud dokumendist piisab ja kui kaua tuleb dokumente säilitada? {#kas-skannist-piisab-ja-kui-kaua-dokumente-sailitada}

Jah, loetav skannitud koopia või foto võib paberdokumendi asendada, kui andmed ei muutu. Siis võib säilitada ainult skanni ([RPS § 7 lg 9](https://www.riigiteataja.ee/akt/110072025003#para7)). Elektrooniliselt saadud arvet säilitatakse algses vormis, mitte ainult väljatrükina ([KMS § 36 lg 1](https://www.riigiteataja.ee/akt/130122025021#para36)).

| Mida                                                   | Kui kaua                                                                               | Seadus                                                               |
| ------------------------------------------------------ | -------------------------------------------------------------------------------------- | -------------------------------------------------------------------- |
| Algdokumendid                                          | 7 aastat kirjendamise majandusaasta lõpust                                             | [RPS § 12 lg 1](https://www.riigiteataja.ee/akt/110072025003#para12) |
| Raamatupidamisregistrid, lepingud, aruanded            | 7 aastat majandusaasta lõpust                                                          | § 12 lg 2                                                            |
| Pikaajaliste õiguste ja kohustistega seotud dokumendid | 7 aastat pärast nende kehtivuse lõppu                                                  | § 12 lg 3                                                            |
| Raamatupidamise sise-eeskiri                           | 7 aastat pärast selle asendamist                                                       | § 12 lg 4                                                            |
| Maksustamiseks vajalikud dokumendid                    | Vähemalt 7 aastat alates dokumendi koostamisele või saamisele järgnevast 1. jaanuarist | [MKS § 58](https://www.riigiteataja.ee/akt/109072026040#para58)      |

Säilita iga dokumenti neist tähtaegadest kõige hilisemani, võimaluse korral masintöödeldaval kujul, ning nii, et see on kogu tähtaja jooksul loetav ja säilitab tõendusväärtuse ([RPS § 12 lg 5](https://www.riigiteataja.ee/akt/110072025003#para12)).

**Säilitamine välismaal.** Arvete säilitamise koha võib ise valida, kui need tehakse maksuhaldurile tema nõudmisel viivitamata kättesaadavaks ([KMS § 36 lg 4](https://www.riigiteataja.ee/akt/130122025021#para36)). Maksuhaldur võib nõuda eestikeelset tõlget ([MKS § 57](https://www.riigiteataja.ee/akt/109072026040#para57)). Pärast likvideerimist säilitatakse osaühingu dokumente Eestis ([ÄS § 219](https://www.riigiteataja.ee/akt/106072023131#para219)). Veendu, et iga dokument on ettevõtte enda käes, mitte ainult raamatupidaja juures.

## Kas osaühing vajab raamatupidamise sise-eeskirja? {#kas-osauhing-vajab-raamatupidamise-sise-eeskirja}

Ainult siis, kui ta ei ole mikroettevõtja ([RPS § 11 lg 1](https://www.riigiteataja.ee/akt/110072025003#para11)). Mikroettevõtja ei ületa bilansipäeval kahte kolmest piirmäärast: varad kokku 450 000 eurot, tulud 900 000 eurot ja keskmiselt 10 töötajat ([§ 3](https://www.riigiteataja.ee/akt/110072025003#para3) p 14).

Suurema ettevõtte sise-eeskiri peab sisaldama kontoplaani koos kontode sisu kirjeldusega ning reguleerima tehingute dokumenteerimist ja kirjendamist, dokumentide käivet ja säilitamist, inventeerimist, arvestuspõhimõtteid, tarkvara kasutamist ja sisekontrolli (§ 11 lg 1). Ka mikroettevõtjale tuleb kasuks üheleheküljeline kord, mis määrab näiteks põhivara piirmäära ja valuutakursside allika.

## Millist valuutakurssi kasutada? {#millist-valuutakurssi-kasutada}

Kirjenda välisvaluutas tehing eurodes tehingupäeva kursiga. Bilansipäeval hinda välisvaluutas raha, nõuded, võlad ja laenud ümber bilansipäeva kursiga ning kajasta vahe kasumiaruandes. Soetusmaksumuses kajastatud mitterahalised kirjed, näiteks ettemaksed ja põhivara, jäävad ajaloolise kursi juurde ([Raamatupidamise Toimkonna juhend RTJ 1 (lisa 1)](https://www.riigiteataja.ee/akt/124072026006), punktid 93 kuni 97).

Juhendid ei nimeta kursi allikat. Määra oma valik arvestuspõhimõtetes ja kasuta seda alati. Käibemaksu jaoks on reegel kindel: muu tehingu kui impordi puhul kasutatakse maksustatava käibe tekkimise päeval kehtivat Euroopa Keskpanga euro kurssi, impordi puhul määravad kursi tollieeskirjad ([KMS § 29 lg 13](https://www.riigiteataja.ee/akt/130122025021#para29)).

## Kuidas käsitleda puuduvaid arveid igal kuul? {#kuidas-kasitleda-puuduvaid-arveid}

Vii pangakonto vastavusse iga kuu enne 20. kuupäeva käibemaksutähtaega. Kirjenda tehingud mõistliku aja jooksul, et deklaratsioonid jõuaksid õigel ajal ([RPS § 6](https://www.riigiteataja.ee/akt/110072025003#para6)).

1. Impordi panga-, kaardi- ja makseplatvormide väljavõtted.
2. Seo iga makse arvega.
3. Saada omanikule tähtajaga nimekiri dokumentideta maksetest ja maksmata arvetest.
4. Lahenda iga kirje:
   - **Dokument leiti:** kirjenda see. Riigisisene arve, mis saabub pärast käibe kuu käibedeklaratsiooni esitamist, annab sisendkäibemaksu saamise kuul ([KMS § 31 lg 9](https://www.riigiteataja.ee/akt/130122025021#para31)).
   - **Tegelik kulu, arvet ei ole:** kirjenda see asendusdokumendi alusel, riigisisese ostu puhul ilma sisendkäibemaksuta ([§ 31 lg 1](https://www.riigiteataja.ee/akt/130122025021#para31)).
   - **Omanik maksis ettevõtte eest isiklikult:** ettevõte hüvitab kulu kuluaruande alusel.
   - **Isiklik või tõendamata:** omanik maksab selle tagasi. Kui see jääb raamatupidamisse ilma dokumendita, maksustatakse see ettevõtlusega mitteseotud kuluna ([TuMS § 51 lg 2](https://www.riigiteataja.ee/akt/129042026004#para51)). Raamatupidamisse jäetud juhatuse liikme isiklik kulu on erisoodustus; vt [erisoodustused](/et/juhendid/erisoodustused-ja-lahetused).

Kannet võib parandada või kustutada ainult selleks, et viia see kooskõlla algdokumendiga, ning paranduse põhjus ja aeg peavad jääma jälgitavaks ([RPS § 10](https://www.riigiteataja.ee/akt/110072025003#para10)).

## Kuidas kirjendada tulu makseplatvormidelt Stripe, PayPal ja Wise? {#kuidas-kirjendada-makseplatvormide-tulu}

Käsitle iga platvormi kontot eraldi rahakontona. Kirjenda müük brutosummas tekkimise ajal, tasud eraldi kuludena, tagasimaksed müügi vähendusena ja väljamaksed pangakontole ülekannetena. Tekkepõhine arvestus kajastab tulu tehingu toimumisel, mitte siis, kui raha jõuab panka ([RPS § 5](https://www.riigiteataja.ee/akt/110072025003#para5)). Kui kirjendada ainult netoväljamakse, jäävad nii tulud kui ka kulud liiga väikeseks ja käibedeklaratsioon läheb valeks.

- Müügi võib kirjendada koonddokumendi alusel, mis on koostatud platvormi tehingute aruande põhjal ([RPS § 7 lg 7](https://www.riigiteataja.ee/akt/110072025003#para7)).
- Kuu lõpus võrdle pearaamatut platvormi ametliku väljavõttega. Tabelina eksporditud fail aitab sidumisel, kuid ei asenda väljavõtet.
- Aasta lõpus hinda välisvaluutas saldod ümber bilansipäeva kursiga ([Raamatupidamise Toimkonna juhend RTJ 1 (lisa 1)](https://www.riigiteataja.ee/akt/124072026006), punkt 94).

Makseteenuse pakkujad teavitavad maksuhaldurit, kui makse saaja saab kvartalis üle 25 piiriülese makse ([KMS § 36¹](https://www.riigiteataja.ee/akt/130122025021#para36b1)). Kirjendamata platvormitulu on Maksu- ja Tolliametile nähtav.

## Mida võtta kaasa raamatupidaja vahetamisel? {#mida-votta-kaasa-raamatupidaja-vahetamisel}

Raamatupidamist ja dokumente peab seitse aastat säilitama ettevõte, mitte büroo ([RPS § 12](https://www.riigiteataja.ee/akt/110072025003#para12)). Büroo peab üle andma kõik, mille ta sinu jaoks sai või lõi ([VÕS § 626 lg 1](https://www.riigiteataja.ee/akt/120062026018#para626)). Kumbki pool võib tähtajatu lepingu igal ajal üles öelda, kui teenusleping ei näe ette etteteatamise tähtaega. Büroo võib lepingu üles öelda ainult siis, kui teenuse saab mujalt; kui ta ütleb lepingu sellele vaatamata üles, peab ta kahju hüvitama ([§ 630 lg 2](https://www.riigiteataja.ee/akt/120062026018#para630)).

Üleandmise kontrollnimekiri:

1. **Üleminek.** Lepi kokku viimane kuu, mille eest vana büroo vastutab, ja lase tal selle kuu deklaratsioonid esitada.
2. **Majandusaasta aruanne.** Lepi kokku, kes lõpetab pooleliolevad aruanded.
3. **Andmed.** Kõigi avatud aastate pearaamat ja päevaraamat, abiregistrid, võrdlused, kontoplaan ja iga algdokument algses vormingus.
4. **Tarkvara.** Vii raamatupidamisprogrammi konto omandiõigus üle ettevõttele, et ajalugu säiliks.
5. **Juurdepääs.** Võta vana büroo õigused ära e-maksuametis, e-äriregistris, pangas ja e-arve käitleja juures ning anna need uuele büroole.
6. **Aadress ja kontaktisik.** Kui vana büroo pakub sinu juriidilist aadressi või kontaktisikut, korralda kõigepealt asendus. Vt [aadressi ja kontaktisiku juhend](/et/juhendid/e-residentsus-ja-kontaktisik).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/sisendkaibemaks-ja-kaibedeklaratsioon

# Sisendkäibemaks, arved, kreeditarved ja käibedeklaratsioon Eestis

> Mida peab sisaldama Eesti käibemaksuarve, millal saab sisendkäibemaksu maha arvata, kuidas toimivad kreeditarve ja ettemaksuarve ning kuidas KMD-d esitada ja parandada.

Law as of 30.09.2026. General information, not advice for your situation.

See juhend käsitleb käibemaksukohustuslasena registreeritud Eesti väikeettevõtte igakuist käibemaksutööd. Juhend selgitab, mida peab käibemaksuarve sisaldama, millal saab ettevõte oma ostude käibemaksu (sisendkäibemaksu) maha arvata ning kuidas toimivad kreeditarved, ettemaksuarved ja ebatõenäoliselt laekuvad nõuded. Samuti selgitab see käibedeklaratsiooni (KMD), selle arvete lisa (KMD INF), parandamist, tagastamist ja tasumist. Registreerimise ja piiriüleste teenuste kohta on eraldi juhendid: [käibemaksukohustuslaseks registreerimine](/et/juhendid/kaibemaksukohustuslaseks-registreerimine) ning [piiriüleste teenuste käibemaks ja OSS](/et/juhendid/piiriuleste-teenuste-kaibemaks-oss).

## Lühidalt {#luhidalt}

- Käibemaksuarvel peab olema kümme kohustuslikku rekvisiiti ja see tuleb väljastada 7 kalendripäeva jooksul alates kauba või teenuse võõrandamisest või ettemaksu saamisest.
- Sisendkäibemaksu saab maha arvata ainult ettevõtluse tarbeks tehtud ostult ja nõuetekohase arve alusel. Puuduv arve ei lükka deklaratsiooni edasi: käibemaks arvatakse maha selle kuu deklaratsioonis, mil arve saabub.
- Ettevõttele arveldatud erakulult ei ole sisendkäibemaksu.
- Kreeditarve viitab ühele kindlale arvele ja läheb selle kuu deklaratsiooni, mil kreeditarve väljastatakse. Sellega ei saa lahendada tasumata jätmist.
- KMD ja KMD INF tuleb esitada järgmise kuu 20. kuupäevaks, igal kuul, ka nulldeklaratsioonina.
- Esitatud deklaratsiooni viga parandatakse algse kuu parandatud deklaratsiooniga ning juurde tulevalt maksult arvestatakse intressi 0,06 protsenti päevas.

## Mida peab käibemaksuarve sisaldama ja millise tähtaja jooksul tuleb see väljastada? {#arve-rekvisiidid}

Käibemaksuarvel peavad olema [käibemaksuseaduse (KMS) § 37 lõike 7](https://www.riigiteataja.ee/akt/130122025021) kohustuslikud andmed (rekvisiidid) ja arve tuleb väljastada 7 kalendripäeva jooksul alates kauba või teenuse võõrandamisest.

Kohustuslikud rekvisiidid on:

1. järjekorranumber ja väljastamise kuupäev;
2. müüja nimi, aadress ja käibemaksukohustuslase number (KMKR number, „EE“ ja 9 numbrit);
3. ostja nimi ja aadress;
4. ostja käibemaksukohustuslase number, kui maksu tasub ostja (pöördmaksustamine, ühendusesisene käive);
5. kauba või teenuse nimetus või kirjeldus;
6. kogus või maht;
7. kauba või teenuse võõrandamise või ettemaksu saamise kuupäev, kui see erineb arve väljastamise kuupäevast;
8. hind ilma käibemaksuta ja allahindlus, mis ei sisaldu hinnas;
9. maksustatav väärtus maksumäärade kaupa koos määraga (24, 13 või 9 protsenti) või maksuvaba summa;
10. käibemaksu summa eurodes, ka siis, kui arve on muus valuutas.

Mõnel arvel peab olema lisamärge ([KMS § 37 lõiked 8 ja 8¹](https://www.riigiteataja.ee/akt/130122025021)): 0-protsendilise või maksuvaba käibe õiguslik alus, pöördmaksustamise korral „pöördmaksustamine“, kasuminormatiivi erikorra märked, endale arve koostamise korral „endale arve koostamine“ ja kassapõhise arvestuse korral „kassapõhine käibemaksuarvestus“.

Tähtajad ([KMS § 37 lõiked 1, 2 ja 2¹](https://www.riigiteataja.ee/akt/130122025021)):

- 7 kalendripäeva kauba või teenuse võõrandamisest või kestva võõrandamise korral arveldusperioodi lõpust;
- 7 päeva ettemaksu saamisest (vt [ettemaksuarve](#ettemaksuarve));
- järgmise kuu 15. kuupäev kauba ühendusesisese käibe korral ning üldreegli järgi maksustatava teenuse korral, mis osutatakse teise liikmesriigi ettevõtjale.

Eraisikule isiklikuks tarbeks müües ei ole arvet vaja, välja arvatud kauba kaugmüük, uue transpordivahendi võõrandamine ja maksuvaba eksport ([KMS § 37 lõige 3](https://www.riigiteataja.ee/akt/130122025021)).

Lihtsustatud arve on lubatud ainult kuni 160 euro ulatuses ilma käibemaksuta, reisijateveo korral ja automaatide tšekkide puhul, näiteks parkimis- või kütuseautomaatides. Ostja lisab arvele oma nime ja käibemaksukohustuslase numbri, et seda kasutada ([KMS § 37 lõiked 9 kuni 11](https://www.riigiteataja.ee/akt/130122025021)). Arve võib olla paberil või ostja nõusolekul elektrooniline ([KMS § 37 lõige 6](https://www.riigiteataja.ee/akt/130122025021)). Ostja, kes on äriregistris e-arve saajana registreeritud, võib nõuda e-arvet standardi EN 16931 järgi ([raamatupidamise seaduse § 7¹ lõiked 3 ja 7](https://www.riigiteataja.ee/akt/110072025003)). Arveid tuleb säilitada 7 aastat ([KMS § 36 lõike 1 punkt 1](https://www.riigiteataja.ee/akt/130122025021)).

Sagedased vead: pärast ärinime muutmist on arvel vana ärinimi, käibemaksukohustuslase numbri asemel on registrikood või puudub käibemaksu summa. [EMTA lehekülg käibemaksuarvete kohta](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksuarvestus-ja-arved) selgitab reegleid. Maksumäärad on leheküljel [käibemaksumäärad Eestis](/et/juhendid/kaibemaksumaarad-eestis) ja [käibemaksu kalkulaator](/et/kalkulaatorid/kaibemaksu-kalkulaator) lisab käibemaksu või arvutab selle summast välja.

## Millal saab sisendkäibemaksu maha arvata ja mis saab siis, kui tarnija arve puudub? {#sisendkaibemaksu-mahaarvamine}

Sisemaise ostu sisendkäibemaksu saab maha arvata, kui on täidetud kolm tingimust: ost teenib maksustatavat ettevõtlust, ettevõttel on nõuetekohane arve ja mahaarvamine tehakse õigel kuul. Kui arvet ei ole deklaratsiooni tähtajaks saabunud, esitatakse deklaratsioon õigel ajal ja käibemaks arvatakse maha hiljem, selle kuu deklaratsioonis, mil arve saabub.

1. **Ettevõtluse tarbeks.** Ost teenib maksustatavat käivet, sealhulgas 0-protsendilist käivet, mitte maksuvaba käivet ega isiklikku tarbimist ([KMS § 29 lõige 1](https://www.riigiteataja.ee/akt/130122025021)).
2. **Nõuetekohane arve.** Teiselt maksukohustuslaselt tehtud ostu kohta on vaja arvet, mis vastab §-le 37 ([KMS § 31 lõige 1](https://www.riigiteataja.ee/akt/130122025021)). Pöördmaksustatava soetuse puhul võib tugineda muule tõendile ja impordi puhul tollideklaratsioonile ([KMS § 31 lõiked 2 kuni 4](https://www.riigiteataja.ee/akt/130122025021)).
3. **Õige kuu.** Mahaarvamine kuulub selle kuu juurde, mil tekib tarnija käive: kauba lähetamine, teenuse osutamine või ettemaksu saamine, olenevalt sellest, mis toimub varem ([KMS § 31 lõige 8 ja § 11 lõige 1](https://www.riigiteataja.ee/akt/130122025021)). Kui arvet ei ole selle kuu deklaratsiooni esitamise ajaks saabunud, arvatakse käibemaks maha selle kuu deklaratsioonis, mil arve saadakse ([KMS § 31 lõige 9](https://www.riigiteataja.ee/akt/130122025021)).

Puuduv ostuarve ei ole seega viga, mis nõuaks parandatud deklaratsiooni. Viga on aga õigel ajal saabunud arve, mis jäi kirjendamata: sel juhul parandatakse õige kuu deklaratsiooni ([KMS § 27 lõige 5](https://www.riigiteataja.ee/akt/130122025021)).

Üks erand: kui tarnija kasutab kassapõhist arvestust (arvel on märge „kassapõhine käibemaksuarvestus“), arvatakse maha ainult tasutud osa, tasumise kuul ([KMS § 31 lõige 10 ja § 44](https://www.riigiteataja.ee/akt/130122025021)).

Puudustega arve ei ole § 37 kohane arve. Näiteks on arvel vale või vana ostja nimi, käibemaksukohustuslase numbri asemel registrikood või puudub käibemaksu summa. Palu tarnijalt parandatud arvet või parandusdokumenti, mis viitab algsele arvele ([KMS § 37 lõige 4](https://www.riigiteataja.ee/akt/130122025021)), ja arva käibemaks maha siis, kui see saabub. Kontrolli, et tarnija on käibemaksukohustuslane: sisendkäibemaks on ainult teisele maksukohustuslasele tasumisele kuuluv käibemaks ([KMS § 29 lõike 3 punkt 1](https://www.riigiteataja.ee/akt/130122025021)). [EMTA lehekülg käibemaksu arvutamise kohta](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine) käsitleb ajastust.

## Kas ettevõte võib erakulu käibemaksu maha arvata? {#erakulud}

Ei. Omaniku isiklikuks tarbeks kasutatud kauba või teenuse käibemaks ei ole ettevõtte sisendkäibemaks, isegi kui arvel on ettevõtte nimi ja ettevõte selle tasus ([KMS § 29 lõige 1](https://www.riigiteataja.ee/akt/130122025021)). Kui ost teenib nii ettevõtlust kui ka isiklikku tarbimist, saab maha arvata ainult ettevõtlusega seotud osa ([KMS § 29 lõige 4](https://www.riigiteataja.ee/akt/130122025021)).

Mida teha:

1. Jäta arve KMD-st ja KMD INF-ist välja.
2. Lase omanikul summa ettevõttele tagasi maksta.
3. Palu tarnijal edaspidi esitada arve omanikule isiklikult.

Kui käibemaks on juba maha arvatud, paranda selle kuu deklaratsiooni ([KMS § 27 lõige 5](https://www.riigiteataja.ee/akt/130122025021)) ja tasu vahe koos intressiga 0,06 protsenti päevas ([maksukorralduse seaduse (MKS) § 115 lõige 1 ja § 117 lõige 1](https://www.riigiteataja.ee/akt/109072026040)).

Kui ettevõttele summat tagasi ei maksta, tuleb tasuda tulumaksu. Juhatuse liikme või töötaja puhul on tasutud erakulu erisoodustus, mida maksustatakse määraga 22/78 ([tulumaksuseaduse (TuMS) § 48](https://www.riigiteataja.ee/akt/129042026004)), ja lisaks tuleb tasuda sotsiaalmaksu ([sotsiaalmaksuseaduse § 2 lõike 1 punkt 7](https://www.riigiteataja.ee/akt/121052026019)). Muul juhul on see ettevõtlusega mitteseotud kulu või varjatud kasumieraldis, mida samuti maksustatakse määraga 22/78 ([TuMS § 50 ja § 51](https://www.riigiteataja.ee/akt/129042026004)). Pikalt avatud nõuet osaniku vastu võidakse maksustada varjatud kasumieraldisena ([TuMS § 50²](https://www.riigiteataja.ee/akt/129042026004)). Ettevõtte sõiduauto puhul kehtib eriline 50-protsendiline piirang: vt [ametiauto isiklik kasutamine](/et/juhendid/ametiauto-isiklik-kasutamine).

## Kuidas jagada sisendkäibemaks maksustatava ja maksust vabastatud tegevuse vahel? {#maksustatav-ja-maksuvaba}

Kuludelt, mis teenivad ainult maksustatavat käivet, arvatakse käibemaks maha täielikult. Kuludelt, mis teenivad ainult maksust vabastatud käivet, ei arvata maha midagi. Ühiste kulude käibemaks jagatakse maksustatava käibe ja kogukäibe suhte järgi ([KMS § 33](https://www.riigiteataja.ee/akt/130122025021)).

Väikeettevõtte tavalised maksust vabastatud tegevused on kinnisasja üürimine (kui ettevõte ei ole valinud mitteeluruumi üürimise maksustamist), osade ja väärtpaberite müük, laenud ja muud finantsteenused, kindlustus ja koolitus ([KMS § 16](https://www.riigiteataja.ee/akt/130122025021)).

- **Proportsioon.** Mahaarvamisõigusega käive, sealhulgas 0-protsendiline ja välisriigis maksustatav käive, jagatakse kogu käibega ja ümardatakse ülespoole täisprotsendini. Põhivara müük ning juhuslikud finants- ja kinnisvaratehingud jäetakse välja ([KMS § 32 lõiked 1 ja 2](https://www.riigiteataja.ee/akt/130122025021)).
- **Aasta jooksul** kasutatakse eelmise aasta proportsiooni. Aasta lõpus arvutatakse tegeliku proportsiooni järgi ümber ja vahe kantakse aasta viimasesse deklaratsiooni ([KMS § 33 lõige 2](https://www.riigiteataja.ee/akt/130122025021)). Esimesel tegevusaastal palub ettevõte Maksu- ja Tolliametil määrata prognoositava proportsiooni.
- **Põhivara** mahaarvamist korrigeeritakse kinnisasja puhul 10 kalendriaasta ja muu põhivara puhul 5 aasta jooksul ([KMS § 32 lõiked 4 kuni 5¹](https://www.riigiteataja.ee/akt/130122025021)).

## Kas vastuvõtukulude, kingituste ja töötajate toitlustamise käibemaksu saab maha arvata? {#vastuvott-ja-kingitused}

Külaliste vastuvõtuks või oma töötajate toitlustamiseks ja majutamiseks kasutatud kauba ja teenuse käibemaksu ei saa maha arvata ([KMS § 30 lõige 1](https://www.riigiteataja.ee/akt/130122025021)). See hõlmab äripartneritega söömist, klientidele korraldatud üritusi, töötajate lõunaid ja jõulupidu. Erand on töötajate majutus töölähetuse ajal ([KMS § 30 lõige 2](https://www.riigiteataja.ee/akt/130122025021)).

Ärikingitused toimivad teisiti. Kui kingitud kauba sisendkäibemaks arvatakse maha, on kingitus käive ja selle soetusmaksumuselt tuleb arvestada käibemaks ([KMS § 2 lõige 6, § 4 lõike 1 punkt 2 ja § 12 lõige 6](https://www.riigiteataja.ee/akt/130122025021)). Näidised ja kuni 10 euro väärtusega reklaamkaubad ei ole käive, seega jääb nende käibemaks mahaarvatavaks ([KMS § 4 lõike 2 punkt 6](https://www.riigiteataja.ee/akt/130122025021)).

Tulumaksul on omad piirmäärad. Vastuvõtukulud on tulumaksuvabad kuni 50 eurot kuus pluss 2 protsenti selle kuu sotsiaalmaksuga maksustatud väljamaksetest ning kuni 21-eurose käibemaksuta väärtusega reklaamesemed ei ole kingitused ([TuMS § 49 lõiked 1 ja 4](https://www.riigiteataja.ee/akt/129042026004)). Ka tulumaksu piirmäära sisse jääva vastuvõtu käibemaksu ei saa maha arvata.

## Kuidas kreeditarve toimib ja millisesse perioodi see läheb? {#kreeditarve}

Kreeditarve on dokument, mis viitab ühele kindlale varasemale arvele ja muudab seda, näiteks hilisema allahindluse, tagastatud kauba või tühistatud tellimuse korral. Seda käsitatakse arvena ([KMS § 37 lõige 4](https://www.riigiteataja.ee/akt/130122025021)). Kui kreeditarve väljastatakse pärast algse kuu deklaratsiooni esitamist, kajastavad nii müüja kui ka ostja seda selle kuu deklaratsioonis, mil kreeditarve väljastati ([KMS § 29 lõige 7](https://www.riigiteataja.ee/akt/130122025021)).

- **Sisu.** Oma number ja kuupäev, osapooled, algse arve number ning vähendatud maksustatav väärtus ja käibemaks algse käibe maksumääraga.
- **Ainult üks arve.** Kreeditarve võib olla seotud ainult arvega, mida see nimetab. Üks koondkreeditarve mitme arve kohta ei ole lubatud ([KMS § 29 lõige 7](https://www.riigiteataja.ee/akt/130122025021)).
- **KMD INF.** Kreeditarve kajastub väljastamise kuul negatiivse reana.
- **Enne esitamist.** Kui arvet muudetakse enne algse kuu deklaratsiooni esitamist, parandatakse see samas deklaratsioonis.

Kreeditarve on mõeldud tehingu asjaolude muutumise jaoks. See ei ole vahend:

- **vea** parandamiseks algses deklaratsioonis, näiteks vale maksumäär või ununenud müük: paranda algse kuu deklaratsiooni ([KMS § 27 lõige 5](https://www.riigiteataja.ee/akt/130122025021); vt [parandamine](#parandamine-ja-tagastamine));
- **ostja maksmata jätmise** korral: § 29 lõiget 7 ei kohaldata sõnaselgelt kreeditarvele, mis väljastatakse seetõttu, et arve jäi tasumata. Kasuta [ebatõenäoliselt laekuva nõude reeglit](#ebatoenaolised-nouded).

[EMTA lehekülg käibemaksu korrigeerimise kohta](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine/kaibemaksu-korrigeerimine) teeb sama vahet asjaolude muutumise ja deklareerimisvea vahel.

## Kas käibemaksu saab tagasi arvelt, mida ostja kunagi ei tasu? {#ebatoenaolised-nouded}

Jah, kuid ainult [KMS § 29¹](https://www.riigiteataja.ee/akt/130122025021) ebatõenäoliselt laekuva nõude reegli järgi ja mitte varem kui 12 kuud pärast maksetähtpäeva. Kõik järgmised tingimused peavad olema täidetud ([KMS § 29¹ lõige 1](https://www.riigiteataja.ee/akt/130122025021)):

1. ettevõte väljastas § 37 kohase arve;
2. ettevõte deklareeris käibemaksu käibe tekkimise kuu deklaratsioonis;
3. ettevõte ei müünud ega loovutanud nõuet;
4. maksetähtpäevast on möödunud vähemalt 12 kuud ja kõige rohkem 3 aastat (3 aasta piirangut ei kohaldata nõudele, mille käibemaks ületab 30 000 eurot ja mille on kinnitanud jõustunud kohtuotsus, vt punkt 6);
5. ettevõte kandis nõude raamatupidamises maha, sest seda ei olnud võimalik kõigist pingutustest hoolimata sisse nõuda, või sest sissenõudmine maksaks rohkem, kui see tooks;
6. kui nõude käibemaks ületab 30 000 eurot, on nõude kinnitanud jõustunud kohtuotsus;
7. ostja ei ole [TuMS § 8](https://www.riigiteataja.ee/akt/129042026004) tähenduses seotud isik;
8. ettevõte teatas ostjale mahakandmise kuul kirjalikult mahakandmisest ja käibemaksu summast.

Käibemaksu vähendatakse mahakandmise kuu deklaratsioonis ([KMS § 29¹ lõige 2](https://www.riigiteataja.ee/akt/130122025021)). Kui ostja maksab hiljem, maksustatakse tasutud osa uuesti tasumise kuul ja ostja, kes teate sai, lisab mahaarvatud käibemaksu tagasi ([KMS § 29¹ lõiked 3 ja 4](https://www.riigiteataja.ee/akt/130122025021)). Kuni tingimused ei ole täidetud, kuulub käibemaks tasumisele.

## Kuidas toimib ettemaksuarve ja milline määr kehtib pärast määra muutumist? {#ettemaksuarve}

Enne kauba või teenuse võõrandamist saadud ettemaks tekitab saadud summa ulatuses käibe ([KMS § 11 lõike 1 punkt 2 ja lõige 3](https://www.riigiteataja.ee/akt/130122025021)). Müüja väljastab ettemaksuarve 7 päeva jooksul pärast makse saamist ([KMS § 37 lõige 2](https://www.riigiteataja.ee/akt/130122025021)) ja deklareerib käibemaksu saamise kuul. Ostja arvab selle maha samal kuul, selle arve alusel ([KMS § 31 lõiked 8 ja 9](https://www.riigiteataja.ee/akt/130122025021)).

- Lõpparvel on näidatud kogusumma, sellest arvatakse maha ettemaks ja käibemaks arvestatakse ainult ülejäänud osalt.
- Erand on kauba ühendusesisene käive: seal ettemaks käivet ei tekita ([KMS § 11 lõige 2](https://www.riigiteataja.ee/akt/130122025021)).
- Kui tehing jääb ära ja ettemaks tagastatakse ilma kauba või teenuse võõrandamiseta, võib selle käibemaksu jätta arvestamata ([KMS § 29 lõige 9](https://www.riigiteataja.ee/akt/130122025021)). Kui selle kuu deklaratsioon on juba esitatud, väljasta kreeditarve, mis viitab ettemaksuarvele.

**Määra muutumine.** Käibemaksu arvestatakse käibe tekkimise päeval kehtiva määraga ([KMS § 29 lõige 13](https://www.riigiteataja.ee/akt/130122025021)). Standardmäär tõusis 01.07.2025 22 protsendilt 24 protsendini. 2025. aasta juunis saadud ettemaksule jäi 22 protsenti, ülejäänud osale, mis võõrandati või tasuti alates juulist, kehtis 24 protsenti. Arve üksi käivet ei tekita. Kreeditarvel kasutatakse algse käibe määra. Määrad on 24, 13 ja 9 protsenti ([KMS § 15](https://www.riigiteataja.ee/akt/130122025021)) ning kavandatud tagasipöördumine 22 protsendini jäi ära, kui julgeolekumaksu seadus kehtetuks tunnistati ([muutmise seadus, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)). 30.09.2026 seisuga ei ole määra muutmist kavandatud. Määrade ajalugu on leheküljel [käibemaksumäärad Eestis](/et/juhendid/kaibemaksumaarad-eestis).

## Millal tuleb esitada käibedeklaratsioon (KMD) ja mis läheb KMD INF lisasse? {#kaibedeklaratsioon}

Iga kalendrikuu käibedeklaratsioon (KMD) ja selle lisa KMD INF tuleb esitada järgmise kuu 20. kuupäevaks ning käibemaks tuleb tasuda samaks kuupäevaks ([KMS § 27 lõige 1 ja § 38 lõige 1](https://www.riigiteataja.ee/akt/130122025021)). Kui 20. kuupäev langeb puhkepäevale või riigipühale, nihkub tähtaeg järgmisele tööpäevale ([tsiviilseadustiku üldosa seaduse § 136 lõige 8](https://www.riigiteataja.ee/akt/131122024048) koos [MKS § 50 lõikega 1](https://www.riigiteataja.ee/akt/109072026040)). Kuupäevad on [maksutähtaegade kalendris](/et/kalkulaatorid/maksutahtaegade-kalender).

**Nulldeklaratsioonid.** Iga registreeritud maksukohustuslane esitab deklaratsiooni ka tühja kuu kohta, erandeid ei ole ([KMS § 27 lõike 2 punkt 1](https://www.riigiteataja.ee/akt/130122025021)). Maksu- ja Tolliamet võib registrist kustutada ettevõtte, mis ei ole kuue järjestikuse kuu jooksul deklaratsiooni esitanud ([KMS § 22 lõige 3](https://www.riigiteataja.ee/akt/130122025021)). Ettevõte võib taotleda registrist kustutamist, kui tema Eesti maksustatav käive ei ületanud jooksval ega eelmisel kalendriaastal 40 000 eurot ega ületa seda ka järgmise 12 kuu jooksul ([KMS § 22 lõige 1](https://www.riigiteataja.ee/akt/130122025021)).

**Esitamine** on elektrooniline, e-MTA-s või tarkvara kaudu, kui ettevõte on olnud registreeritud 12 kuud või kui lisas on üle viie arve ([KMS § 27 lõige 1¹](https://www.riigiteataja.ee/akt/130122025021)).

**KMD INF** loetleb arved ükshaaval ([KMS § 27 lõiked 1² kuni 1⁴](https://www.riigiteataja.ee/akt/130122025021); [vormi juhend](https://www.riigiteataja.ee/aktilisa/1300/5202/5008/RAM_m17_lisa2.pdf)):

- osas A on müügiarved ja osas B ostuarved nende partneritega, kellel on Eesti registrikood. Eraisikutele ja Eesti koodita välisettevõtetele väljastatud arveid ei näidata;
- näidatakse ainult arveid, millel on käibemaks määraga 24, 13 või 9 protsenti (kreeditarvel või parandusel ka vana määr). Arveid, millel on ainult 0-protsendiline või maksuvaba summa, ei näidata;
- arved näidatakse ainult siis, kui partneri käibemaksuta kogusumma kuus on vähemalt 1 000 eurot, eraldi müügi ja ostu kohta. Kui piir on ületatud, näidatakse iga selle partneri arve ja kreeditarve sel kuul eraldi real, kreeditarved negatiivse summana;
- osas B näidatakse ainult arveid, mille käibemaks arvatakse maha, seega jääb puudustega või erakulu arve välja.

Kauba ühendusesisese käibe ja teise liikmesriigi ettevõtjale osutatud teenuste kohta tuleb kuni 31.12.2026 esitada ka VD aruanne 20. kuupäevaks ([KMS § 28](https://www.riigiteataja.ee/akt/130122025021)).

**Alates 2027. aastast.** 01.01.2027 jõustuva käibemaksuseaduse redaktsiooni järgi tunnistatakse VD aruanne kehtetuks ja KMD muutub üheks arvetasandi andmete kogumiks ([KMS alates 01.01.2027](https://www.riigiteataja.ee/akt/130062026130)). Maksu- ja Tolliameti teatel on andmepõhine esitamine võimalik alates 2027. aasta aprillist ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibedeklaratsiooni-ja-aruannete-esitamine/kaibedeklaratsiooni-esitamine-muutub-2027-aastal-andmepohiseks)). Küsi Maksu- ja Tolliametilt, kuidas esitada 2027. aasta jaanuari kuni märtsi deklaratsioonid.

## Kuidas parandada esitatud käibedeklaratsiooni ja kui kiiresti makstakse käibemaks tagasi? {#parandamine-ja-tagastamine}

Viga parandatakse uue KMD (ja KMD INF) esitamisega algse kuu kohta, mitte jooksva kuu deklaratsioonis ([KMS § 27 lõige 5](https://www.riigiteataja.ee/akt/130122025021)). See hõlmab ununenud müügiarvet, vale maksumäära, ilma nõuetekohase arveta mahaarvatud sisendkäibemaksu ja õigel ajal saabunud, kuid kirjendamata arvet. Jooksvasse kuusse lähevad ainult asjaolude muutus ([kreeditarved](#kreeditarve)) ja hilja saabunud ostuarve ([sisendkäibemaks](#sisendkaibemaksu-mahaarvamine)).

- Kui viga vähendas käibemaksu, teavita Maksu- ja Tolliametit viivitamata ([MKS § 89 lõige 1](https://www.riigiteataja.ee/akt/109072026040)). Parandatud deklaratsioon teeb seda. Ära viivita sellega, näiteks majandusaasta aruandeni.
- Juurde tulevalt maksult arvestatakse intressi 0,06 protsenti päevas alates algsele tähtpäevale järgnevast päevast ([MKS § 115 lõige 1 ja § 117 lõige 1](https://www.riigiteataja.ee/akt/109072026040)).
- Ettevõtte kasuks tehtav parandus võib oodata, 3-aastase maksusumma määramise aegumistähtaja piires ([MKS § 98 lõige 1](https://www.riigiteataja.ee/akt/109072026040)).

**Tagastamine.** Kui sisendkäibemaks on suurem kui arvestatud käibemaks, tagastatakse vahe ([KMS § 34 lõige 1](https://www.riigiteataja.ee/akt/130122025021)). Esmalt kantakse see ettemaksukontole ja sellega tasutakse muid makse ([MKS § 105 lõige 3](https://www.riigiteataja.ee/akt/109072026040)). Raha väljamaksmiseks esita e-MTA-s taotlus koos pangaandmetega. Maksu- ja Tolliamet maksab raha välja 60 päeva jooksul taotluse esitamisest või, kui taotlus esitati varem, maksu tähtpäevast ([MKS § 106 lõiked 2 ja 3](https://www.riigiteataja.ee/akt/109072026040)). Kui ametil on põhjust karta, et raha ei ole võimalik tagasi nõuda, ja ta küsib ettevõttelt või kolmandalt isikult lisatõendeid, võib ta seda tähtaega põhjendatud otsusega pikendada kuni 60 päeva võrra, 30 päeva kaupa ([KMS § 34 lõiked 2 ja 3](https://www.riigiteataja.ee/akt/130122025021)). Hilinenud tagastamiselt makstakse 0,06 protsenti päevas ([MKS § 116 lõige 2](https://www.riigiteataja.ee/akt/109072026040)) ja kuni 10-eurone summa tagastatakse ainult eraldi taotluse alusel ([MKS § 106 lõige 6](https://www.riigiteataja.ee/akt/109072026040)).

## Kuidas tasuda käibemaksu ettemaksukonto kaudu ja mis saab hilinenud tasumise korral? {#kaibemaksu-tasumine}

Kõik maksud tasutakse Maksu- ja Tolliameti ühele ettemaksukontole ettevõtte viitenumbriga. Igal tähtpäeval tasaarveldab amet deklareeritud maksud konto jäägiga, taotlust ei ole vaja ([MKS § 105 lõiked 2 ja 3](https://www.riigiteataja.ee/akt/109072026040)).

- Raha peab laekuma 20. kuupäevaks: arvesse läheb laekumise päev ([MKS § 105 lõige 5](https://www.riigiteataja.ee/akt/109072026040)).
- Jäägiga tasutakse esmalt vanemad võlad. Tasumata palgamaksud, mille tähtpäev on 10. kuupäeval, kaetakse enne 20. kuupäeval tasumisele kuuluvat käibemaksu ([MKS § 105 lõige 6](https://www.riigiteataja.ee/akt/109072026040)).
- Püsiv jääk katab ka varasemate kuude hilisemad parandused, sest intressi arvestatakse ainult maksult, mis jäi tähtpäevaks tasumata ([MKS § 115 lõige 1](https://www.riigiteataja.ee/akt/109072026040)).

Tähtpäevaks katmata käibemaksult arvestatakse intressi 0,06 protsenti päevas kuni tasumiseni ([MKS § 115 lõige 1 ja § 117 lõige 1](https://www.riigiteataja.ee/akt/109072026040)). Ajutistes raskustes ettevõte võib taotleda maksuvõla tasumise ajatamist ([MKS § 111](https://www.riigiteataja.ee/akt/109072026040)). Esita deklaratsioon õigel ajal ka siis, kui maksta ei ole võimalik: kuni deklaratsioon puudub, võib Maksu- ja Tolliamet tagastamise kinni pidada ([MKS § 107 lõige 3¹](https://www.riigiteataja.ee/akt/109072026040)). Vt [EMTA lehekülg käibemaksu tasumise kohta](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksu-arvutamine-ja-tagastamine/kaibemaksu-tasumine-ja-laekumine).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/toolepingu-lopetamine-ja-puhkus

# Puhkus, haigushüvitis, tööaeg ja töölepingu lõpetamine Eestis

> Reeglid, millega Eesti tööandja kokku puutub, kui töötajad on palgal: põhipuhkus ja puhkusetasu, haigushüvitis, tööaeg ja ületunnitöö ning lepingu lõpetamine koondamise, töötajast tuleneva põhjuse või kokkuleppe alusel, koos etteteatamise, hüvitiste, lõpparve ja töötamise registriga.

Law as of 30.09.2026. General information, not advice for your situation.

Kui ettevõttel on töötajad, sätestab töölepingu seadus minimaalse puhkuse, tööaja piirangud ja töösuhte lõpetamise reeglid. Tööandja ei saa lepingut kunagi „tavaliselt“ üles öelda: iga lõpetamine vajab seaduses sätestatud alust ([töölepingu seaduse (TLS) § 85 lg 5, § 87](https://www.riigiteataja.ee/akt/103072026034)). See juhend kirjeldab igapäevaseid reegleid ja töösuhte lõppu koos sellega seotud maksude ja registrikannetega. Ilma töölepinguta juhatuse liige ei ole töötaja ja enamik neist reeglitest tema kohta ei kehti.

**Lühidalt**

- Põhipuhkus on vähemalt 28 kalendripäeva. Puhkusetasu on viimase kuue kuu keskmine töötasu, mis makstakse enne puhkust.
- Haiguse 1. kuni 3. päev on tasustamata; 4. kuni 8. päeva eest maksab tööandja 70%; alates 9. päevast maksab Tervisekassa.
- Täistööaeg on 40 tundi nädalas. Öötöö eest makstakse 1,25-kordselt ja riigipühal tehtud töö eest 2-kordselt, kui ei ole kokku lepitud teisiti.
- Koondamisel teatab tööandja ette 15 kuni 90 päeva ja maksab ühe kuu keskmise töötasu.
- Kõik võlgnetavad summad tuleb maksta viimasel tööpäeval. Registreeri töötamise lõpp kümne päeva jooksul õige alusega.
- Rase töötaja ja perepuhkusel olev inimene on ülesütlemise eest tugevalt kaitstud.

## Puhkus ja puhkusetasu {#puhkus-ja-puhkusetasu}

Põhipuhkus on **28 kalendripäeva**. Puhkuse ajale jäävad riigipühad puhkusepäevi ei vähenda ([TLS § 54 lg 3, § 55](https://www.riigiteataja.ee/akt/103072026034)). Osalise või puuduva töövõimega töötaja põhipuhkus on 35 päeva ([§ 57](https://www.riigiteataja.ee/akt/103072026034)). Alaealine saab samuti 35 päeva kuni 31.12.2026; alates 01.01.2027 on alaealise põhipuhkus tavaline 28 päeva ([§ 56](https://www.riigiteataja.ee/akt/103072026034); [muutmise seadus, RT I, 03.07.2026, 27](https://www.riigiteataja.ee/akt/103072026027)).

- **Puhkuse teenimine.** Puhkust teenitakse töötatud aja eest; haigus ja puhkus lähevad arvesse, lapsehoolduspuhkus ja kokkulepitud palgata puhkus ei lähe. Esimesel aastal võib töötaja nõuda puhkust, kui ta on töötanud tööandja juures kuus kuud ([§ 68 lg 1-4](https://www.riigiteataja.ee/akt/103072026034)).
- **Osadeks jagamine.** Ainult kokkuleppel ja üks osa peab olema vähemalt 14 järjestikust päeva ([§ 68 lg 5](https://www.riigiteataja.ee/akt/103072026034)).
- **Puhkuste ajakava.** Tööandja koostab iga aasta kohta puhkuste ajakava ja teeb selle teatavaks esimeses kvartalis. Ajakavavälisest puhkusest peab töötaja teatama 14 kalendripäeva ette ([§ 69](https://www.riigiteataja.ee/akt/103072026034)).
- **Ülekandmine ja aegumine.** Kasutamata päevad kanduvad üle järgmisse aastasse. Nõue aegub üks aasta pärast selle aasta lõppu, mille eest puhkust teeniti, seega saab 2025. aasta puhkust kasutada kuni 31.12.2026 ([§ 68 lg 5-6](https://www.riigiteataja.ee/akt/103072026034)). Aegumine peatub perepuhkuse ja ajateenistuse ajal.
- **Raha puhkuse asemel ei maksta.** Töösuhte ajal puhkuse asemel raha maksmine on tühine; raha makstakse ainult lepingu lõppemisel ([§ 70 lg 3](https://www.riigiteataja.ee/akt/103072026034)).

**Puhkusetasu** on puhkusele eelnenud kuue kalendrikuu töötasu, mis jagatakse selle perioodi kalendripäevade arvuga, millest on maha arvatud riigipühad ja puudutud päevad. Kui nendel kuudel maksti ainult muutumatut kindlat palka, jätkub palga maksmine lihtsalt edasi ([keskmise töötasu määruse § 1, § 2, § 4](https://www.riigiteataja.ee/akt/122052024004)). Puhkusetasu makstakse hiljemalt eelviimasel tööpäeval enne puhkuse algust, kui ei ole kokku lepitud teisiti ([TLS § 70 lg 2](https://www.riigiteataja.ee/akt/103072026034)). See on töötasu, millelt makstakse kõik palgamaksud. Üks erand: alaealise (kuni 31.12.2026) ning osalise või puuduva töövõimega töötaja puhul hüvitab riik 28 päeva ületavate päevade puhkusetasu, kuni 7 päeva aastas, kui tööandja esitab Sotsiaalkindlustusametile taotluse kolme kuu jooksul; sellelt osalt makstakse ainult tulumaksu ja TSD-l on see väljamakse liik 16 ([TLS § 66](https://www.riigiteataja.ee/akt/103072026034); [sotsiaalmaksuseaduse (SMS) § 3](https://www.riigiteataja.ee/akt/121052026019)).

Arvuta see [puhkusetasu kalkulaatoriga](/et/kalkulaatorid/puhkusetasu-kalkulaator).

## Haigushüvitis {#haigushuvitis}

| Haiguse päevad | Kes maksab     | Summa                                                                                           |
| -------------- | -------------- | ----------------------------------------------------------------------------------------------- |
| 1. kuni 3.     | Keegi ei maksa | Tasustamata                                                                                     |
| 4. kuni 8.     | Tööandja       | 70% keskmisest töötasust                                                                        |
| Alates 9.      | Tervisekassa   | 70% eelmise aasta keskmisest päevatulust, 2026. aastal kuni 126,87 eurot päevas, kuni 182 päeva |

Allikad: [töötervishoiu ja tööohutuse seaduse (TTOS) § 12²](https://www.riigiteataja.ee/akt/103072026046); [ravikindlustuse seaduse (RaKS) § 54-57](https://www.riigiteataja.ee/akt/114042026002). Tervisekassa selgitab hüvitist [oma haigushüvitise lehel](https://www.tervisekassa.ee/inimesele/huvitised/haigushuvitis).

- **Maks.** Tööandja makstavalt haigushüvitiselt makstakse ainult tulumaksu: sotsiaalmaksu ja töötuskindlustusmakset ei maksta ([SMS § 3](https://www.riigiteataja.ee/akt/121052026019); [töötuskindlustuse seaduse (TKS) § 40 lg 2](https://www.riigiteataja.ee/akt/121052026021)). TSD-l on see väljamakse liik 24.
- **Lisahüvitis.** Tööandja võib maksta samadel maksutingimustel vabatahtlikku lisahüvitist TTOS § 12³ piires: sisuliselt kuni keskmise töötasuni ([§ 12³](https://www.riigiteataja.ee/akt/103072026046)).
- **Ära jätka täispalga maksmist.** Nende piiride ületamisel on haiguslehe päevade eest makstud tasu sotsiaalmaksuga maksustatav tulu ja töötaja kaotab nende päevade eest Tervisekassa hüvitise ([RaKS § 60](https://www.riigiteataja.ee/akt/114042026002)).
- **Tööandja kohustus.** Täida elektroonilise töövõimetuslehe tööandja osa seitsme kalendripäeva jooksul pärast seda, kui said teada lehe lõpetamisest ([RaKS § 53](https://www.riigiteataja.ee/akt/114042026002)).

Alla 12-aastase lapse põetamise **hoolduslehe** eest maksab Tervisekassa alates esimesest päevast 80%, kuni 60 päeva ([RaKS § 54, § 56, § 59](https://www.riigiteataja.ee/akt/114042026002)).

## Tööaeg ja ületunnitöö {#tooaeg-ja-uletunnitoo}

- **Täistööaeg** on eelduslikult 40 tundi seitsme päeva jooksul ja 8 tundi päevas ([TLS § 43](https://www.riigiteataja.ee/akt/103072026034)).
- **Ülempiir.** Tööaeg koos ületunnitööga ei tohi ületada keskmiselt 48 tundi nädalas kuni neljakuulise arvestusperioodi jooksul või 52 tundi kokkuleppel, mille töötaja võib kahenädalase etteteatamisega lõpetada ([§ 46](https://www.riigiteataja.ee/akt/103072026034)).
- **Puhkeaeg.** Vähemalt 11 järjestikust tundi igapäevast puhkeaega ja 48 tundi iganädalast puhkeaega, summeeritud tööaja korral 36 tundi ([§ 51, § 52](https://www.riigiteataja.ee/akt/103072026034)). Üle 6-tunnise tööpäeva sees on vähemalt 30-minutiline vaheaeg ([§ 47](https://www.riigiteataja.ee/akt/103072026034)).
- **Lühendatud tööpäevad.** Uusaastale, iseseisvuspäevale (24. veebruar), võidupühale (23. juuni) ja jõululaupäevale eelnevat tööpäeva lühendatakse kolme tunni võrra ([§ 53](https://www.riigiteataja.ee/akt/103072026034)).

**Ületunnitöö** vajab töötaja nõusolekut, välja arvatud ettenägematutel asjaoludel. Selle eest antakse võrdses ulatuses vaba aega või makstakse 1,5-kordset tasu ainult siis, kui see on kokku lepitud ([§ 44](https://www.riigiteataja.ee/akt/103072026034)). Alaealistel on ületunnitöö keelatud.

**Öötöö ja riigipühad.** Öötöö (22.00-6.00) eest makstakse 1,25-kordselt ja riigipühal tehtud töö eest 2-kordselt, kui ei ole kokku lepitud muud hüvitist ([§ 45](https://www.riigiteataja.ee/akt/103072026034)).

Kaks võimalust idufirmale:

- **Iseseisva otsustuspädevusega töötaja** ([§ 43²](https://www.riigiteataja.ee/akt/103072026034)). Kirjalik kokkulepe töötajaga, kes saab oma tööaega täiesti vabalt korraldada ja teenib vähemalt eelmise kvartali Eesti keskmise brutokuupalga. See lülitab muu hulgas välja öötöö ja riigipühal tehtud töö kõrgema tasu, kuid mitte ületunnitöö reegleid ega 48-tunnist keskmist.
- **Paindlik tööaeg** ([§ 43³](https://www.riigiteataja.ee/akt/103072026034)). Kirjalik kokkulepe, milles on vähemalt 10 tagatud tundi nädalas ja lisaks valikulised tunnid, tasuga vähemalt 1,2-kordne miinimumtunnitasu.

[Normtundide kalender](/et/kalkulaatorid/normtundide-kalender) näitab iga kuu tööaja tunde.

## Koondamine {#koondamine}

Koondamine vajab tegelikku majanduslikku põhjust, staažist sõltuvalt 15 kuni 90 päeva pikkust etteteatamist ja tööandjalt ühe kuu keskmise töötasu suurust koondamishüvitist ([TLS § 89, § 97 lg 2, § 100 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Kui töötaja on tööandja juures töötanud vähemalt viis aastat, maksab Töötukassa lisaks ühe või kahe kuu töötasu ([TKS § 14¹-14²](https://www.riigiteataja.ee/akt/121052026021)).

Täielik vastus: [koondamishüvitis ja etteteatamine](/et/juhendid/toolepingu-lopetamine-ja-puhkus/koondamishuvitise-arvestamine).

## Ülesütlemine ebapiisava oskuse tõttu {#ebapiisav-oskus}

Selline alus on olemas, kuid seda on raske tõendada. Töötaja peab olema **pikema aja jooksul** jätnud töö tegemata ebapiisava oskuse, sobimatuse või kohanemisvõimetuse tõttu ([TLS § 88 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Kõik tingimused peavad olema täidetud:

- kõigepealt **hoiatus**, kui hea usu põhimõte ei muuda seda mõttetuks ([§ 88 lg 3](https://www.riigiteataja.ee/akt/103072026034));
- kõigepealt pakkumine **muu töö või koolituse** kohta, kui kulu ei ole ebamõistlik ([§ 88 lg 2](https://www.riigiteataja.ee/akt/103072026034));
- ülesütlemine **mõistliku aja** jooksul pärast seda, kui tööandja sai alusest teada ([§ 88 lg 4](https://www.riigiteataja.ee/akt/103072026034));
- kirjalik põhjendatud ülesütlemisavaldus ja § 97 lõike 2 etteteatamisaeg ([§ 95, § 97](https://www.riigiteataja.ee/akt/103072026034)). Koondamishüvitist ei maksta.

Tõendamiskoormus on tööandjal. Varsti pärast katseaega tehtud ülesütlemist on raske kaitsta, sest katseaeg on seaduses ette nähtud just oskuste hindamiseks. Kontrolli, millal katseaeg tegelikult lõppes: haigus ja puhkus pikendavad seda ([§ 10¹ lg 4](https://www.riigiteataja.ee/akt/103072026034)).

Töötaja võib 30 kalendripäeva jooksul ülesütlemisest pöörduda töövaidluskomisjoni või kohtusse ([§ 105](https://www.riigiteataja.ee/akt/103072026034)). Kui ülesütlemine on tühine, on tavaline tulemus lepingu lõpetamine koos kolme kuu keskmise töötasu suuruse hüvitisega ([§ 107, § 109](https://www.riigiteataja.ee/akt/103072026034)).

## Etteteatamata lõpetamine {#etteteatamata-lopetamine}

**Tööandja poolt.** Töötajast tuleneval mõjuval põhjusel võib tööandja lepingu etteteatamata üles öelda, kui lepingu jätkamist etteteatamisaja lõpuni ei saa mõistlikult eeldada ([TLS § 97 lg 3](https://www.riigiteataja.ee/akt/103072026034)). Alused on muu hulgas kohustuste rikkumine hoiatusest hoolimata, joobes olek tööl hoiatusest hoolimata, vargus või pettus, olulise kahju süüline tekitamine ning konfidentsiaalsuse või konkurentsipiirangu rikkumine ([§ 88 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Hoiatus on vajalik, välja arvatud siis, kui rikkumine on nii raske, et hea usu põhimõtte järgi ei ole hoiatust vaja, ja tööandja peab tegutsema mõistliku aja jooksul ([§ 88 lg 3-4](https://www.riigiteataja.ee/akt/103072026034)).

**Töötaja poolt.** Töötaja võib lahkuda etteteatamata tööandja olulise rikkumise tõttu, näiteks töötasu maksmisega olulise viivitamise tõttu ([§ 91 lg 2](https://www.riigiteataja.ee/akt/103072026034), [§ 98 lg 2](https://www.riigiteataja.ee/akt/103072026034)). Tööandja peab siis maksma kolme kuu keskmise töötasu ([§ 100 lg 4](https://www.riigiteataja.ee/akt/103072026034)).

Ülesütlemisavaldus on kirjalikku taasesitamist võimaldavas vormis ja põhjendatud ([§ 95](https://www.riigiteataja.ee/akt/103072026034)). Seda ei saa tagantjärele dateerida: see jõustub, kui teine pool selle kätte saab ([tsiviilseadustiku üldosa seaduse § 69 lg 1](https://www.riigiteataja.ee/akt/131122024048)).

## Lõpparve ja töötamise register {#lopparve-ja-tootamise-register}

Viimasel tööpäeval maksab tööandja kõik võlgnetavad summad ([TLS § 84 lg 1](https://www.riigiteataja.ee/akt/103072026034)): töötasu kuni viimase päevani, hüvitise kasutamata ja aegumata puhkuse eest ([§ 71](https://www.riigiteataja.ee/akt/103072026034)), koondamishüvitise või etteteatamisaja puudumise hüvitise ja juba maksmisele kuuluva haigushüvitise.

- **Tasaarvestus.** Kui töötaja on kasutanud rohkem puhkust, kui ta teenis, võib tööandja teenimata päevade puhkusetasu kinni pidada. Muuks tasaarvestuseks on vaja töötaja nõusolekut, mis on antud pärast tasaarvestuse õiguse tekkimist ([§ 78](https://www.riigiteataja.ee/akt/103072026034)).
- **TSD.** Deklareeri väljamaksed järgmise kuu 10. kuupäevaks. Töötasu ja puhkusehüvitis on väljamakse liik 10; seadusest tulenev lõpetamise hüvitis on liik 33, ilma töötuskindlustusmakseta; tööandja makstud haigushüvitis on liik 24 ([TSD määruse lisa 1](https://www.riigiteataja.ee/akt/120122025048)).
- **Register.** Registreeri töötamise lõpp kümne päeva jooksul ([maksukorralduse seaduse (MKS) § 25² lg 4](https://www.riigiteataja.ee/akt/109072026040)) alusega, mis vastab dokumentidele. Töötukassa loeb seda, seega takistab „omal soovil“ kanne „koondamise“ asemel töötaja hüvitise saamist. Ettevõte saab oma kannet parandada kolme kuu jooksul ([§ 25⁶](https://www.riigiteataja.ee/akt/109072026040)).

Töötasu nõude võib esitada kolme aasta jooksul ([TLS § 29 lg 9](https://www.riigiteataja.ee/akt/103072026034)). Säilita allkirjastatud kokkulepe või kirjalik ülesütlemisavaldus koos põhjuse ja kuupäevaga.

## Kaitstud töötajad {#kaitstud-tootajad}

Ülesütlemine on keelatud muu hulgas järgmistel põhjustel: rasedus või õigus rasedus- ja sünnituspuhkusele, perekondlikud kohustused ja perepuhkus, lühiajaline haigus, töötajate esindamine ja paindlike töötingimuste taotlemine ([TLS § 92 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Rase töötaja, alla kolmeaastase lapse vanema ja mõne muu rühma puhul eeldatakse, et leping öeldi üles keelatud põhjusel, kui tööandja ei tõenda seaduslikku põhjust ([§ 92 lg 2-4](https://www.riigiteataja.ee/akt/103072026034)).

Absoluutsed piirangud ([§ 93](https://www.riigiteataja.ee/akt/103072026034)):

- rasedat naist, rasedus- ja sünnituspuhkusele õigust omavat naist ning isapuhkusel, lapsendaja puhkusel või lapsehoolduspuhkusel olevat inimest ei saa koondada, välja arvatud siis, kui tööandja tegevus lõpeb, kui kuulutatakse välja pankrot ja tegevus lõpeb või kui pankrotimenetlus lõpetatakse raugemisega pankrotti välja kuulutamata;
- rasedat naist ega rasedus- ja sünnituspuhkusele õigust omavat naist ei saa vallandada ebapiisava oskuse tõttu.

Kaitse kehtib, kui töötaja teatab tööandjale rasedusest või puhkusest enne ülesütlemist või 14 kalendripäeva jooksul pärast seda. Kui kohus lõpetab rase töötaja või töötajate esindaja lepingu, on hüvitis 12 kuu keskmine töötasu ([§ 109 lg 2](https://www.riigiteataja.ee/akt/103072026034)). Enne iga lõpetamist küsi kirjalikult, kas töötaja kuulub kaitstud rühma.

## Konkurentsipiirang {#konkurentsipiirang}

Kokkuleppeta ei saa tööandja keelata töötajal töötamist teiste heaks ([TLS § 23 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Konkurentsipiirangu kokkulepe kehtib ainult tööandja erilise majandusliku huvi kaitseks, näiteks klientide või ärisaladuse kaitseks, ning peab olema koha, aja ja ulatuse poolest mõistlikult piiratud ([§ 23 lg 2-4](https://www.riigiteataja.ee/akt/103072026034)).

**Pärast töösuhet** kehtib kokkulepe ainult siis, kui see on kirjalik, kestab kõige rohkem ühe aasta lepingu lõppemisest ja tööandja maksab mõistlikku igakuist hüvitist ([§ 24](https://www.riigiteataja.ee/akt/103072026034)). Seadus protsenti ei määra. Tööandja võib kokkuleppest igal ajal taganeda, teatades sellest 30 kalendripäeva ette, mis lõpetab maksed ([§ 25](https://www.riigiteataja.ee/akt/103072026034)). Mõtle sellele iga lõpetamise korral.

Hüvitist maksustatakse samamoodi kui töötasu, ka pärast lepingu lõppemist ([SMS § 2](https://www.riigiteataja.ee/akt/121052026019)).

## Ettevõtte müük või ühinemine {#ettevotte-muuk-voi-uhinemine}

Kui ettevõte või selle osa läheb üle uuele omanikule ja see jätkab sama või sarnast tegevust, lähevad töölepingud seaduse alusel muutmata kujul üle omandajale ja kumbki pool ei tohi üleminekut lepingu ülesütlemise põhjuseks võtta ([TLS § 112](https://www.riigiteataja.ee/akt/103072026034)). See kehtib ka ühinemise ja jagunemise korral ([§ 112 lg 2](https://www.riigiteataja.ee/akt/103072026034), mis välistab [võlaõigusseaduse § 181](https://www.riigiteataja.ee/akt/120062026018) kohaldamise). Töötajatele jäävad nende töötasu, staaž ja puhkusejäägid. Need reeglid ei kehti, kui tööandja kohta kuulutatakse välja pankrot ([§ 112 lg 4](https://www.riigiteataja.ee/akt/103072026034)).

Üleandja ja omandaja teavitavad töötajate usaldusisikut või töötajaid vähemalt üks kuu enne üleminekut ja konsulteerivad nendega, kui kavandatakse muudatusi ([§ 113](https://www.riigiteataja.ee/akt/103072026034)).

**Osaluse müük ei muuda midagi**: tööandjaks jääb sama ettevõte. Kui uus omanik hiljem ümber korraldab, vajab iga lõpetamine oma alust, tavaliselt [koondamist](/et/juhendid/toolepingu-lopetamine-ja-puhkus/koondamishuvitise-arvestamine).

## Lõpetamine kokkuleppel {#lopetamine-kokkuleppel}

Tööandja ja töötaja võivad iga lepingu igal ajal kokkuleppel lõpetada, ilma etteteatamisajata ([TLS § 79](https://www.riigiteataja.ee/akt/103072026034)). Et kokkulepe oleks kindel:

- **Pane see kirja**: lõppkuupäev, võimalik makse, kasutamata puhkus, konfidentsiaalsus, töövahendite tagastamine.
- **Kohustuslikud nõuded jäävad.** Kasutamata puhkus hüvitatakse ikkagi ja kõik nõuded tuleb tasuda lõppkuupäeval ([§ 71, § 84](https://www.riigiteataja.ee/akt/103072026034)). Kohustuslikest õigustest töötaja kahjuks loobumine on tühine ([§ 2](https://www.riigiteataja.ee/akt/103072026034)).
- **Maksusta makse õigesti.** Kokkulepitud lahkumishüvitis ei ole seadusest tulenev hüvitis. See on TSD väljamakse liik 10, millelt makstakse kõik palgamaksud, ka töötuskindlustusmakse ([TKS § 40](https://www.riigiteataja.ee/akt/121052026021)).
- **Registreeri õige alus.** Registreeri töötamise lõpp alusega „poolte kokkulepe“. Koondamise märkimine selle asemel, et kaitsta töötaja hüvitist, on vale kanne.

Pärast kokkulepet ei saa töötaja töötuskindlustushüvitist ([TKS § 6 lg 2](https://www.riigiteataja.ee/akt/121052026021)). Ta võib siiski saada töötutoetust, kui ta registreerib end töötuna ja tal on eelneva 36 kuu jooksul vähemalt kaheksa kuud kindlustusstaaži ([§ 6¹](https://www.riigiteataja.ee/akt/121052026021)). Seetõttu ei tohiks tegelikku koondamist vormistada kokkuleppena ja seetõttu sisaldab kokkulepe tavaliselt läbiräägitud makset.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/toolepingu-lopetamine-ja-puhkus/koondamishuvitise-arvestamine

# Koondamishüvitis Eestis: etteteatamisaeg ja hüvitised töö lõppemisel

> Mida peab Eesti tööandja maksma, kui ta töötaja koondab: tegelik majanduslik põhjus, 15 kuni 90 päeva etteteatamist, ühe kuu keskmine töötasu, Töötukassa hüvitis pärast viit aastat, tähtajalise lepingu reegel, kaitstud töötajad ja iga makse maksustamine.

Law as of 30.09.2026. General information, not advice for your situation.

Kui Eesti tööandja töötaja koondab, peab ta staažist sõltuvalt **teatama ette 15 kuni 90 päeva** ja maksma **koondamishüvitist ühe kuu keskmise töötasu ulatuses** ([töölepingu seaduse (TLS) § 97 lg 2](https://www.riigiteataja.ee/akt/103072026034), [§ 100 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Kui töötaja on sama tööandja juures töötanud **vähemalt viis aastat**, maksab Töötukassa lisaks ühe või kahe kuu töötasu ([töötuskindlustuse seaduse (TKS) § 14¹-14²](https://www.riigiteataja.ee/akt/121052026021)). Kui etteteatamine on nõutust lühem, maksab tööandja iga puudu jäänud tööpäeva eest keskmise tööpäevatasu.

See leht on osa juhendist [töölepingu lõpetamine ja puhkus](/et/juhendid/toolepingu-lopetamine-ja-puhkus).

## Millal on koondamine lubatud {#millal-lubatud}

Koondamine on lepingu ülesütlemine, sest kokkulepitud tingimustel on töösuhte jätkamine muutunud võimatuks: töömahu vähenemine, töö ümberkorraldamine või töö lõppemine muul põhjusel. Koondamiseks loetakse ka tööandja tegevuse lõppemist ja pankrotti ([TLS § 89 lg 1-2](https://www.riigiteataja.ee/akt/103072026034)).

- **Ainult osaluse müük ei ole alus.** Osaluse müügi korral jääb tööandjaks sama ettevõte. Ettevõtte üleminekust tingitud ülesütlemine on keelatud ([§ 112 lg 3](https://www.riigiteataja.ee/akt/103072026034)).
- **Kõigepealt muu töö.** Enne ülesütlemist pakub tööandja võimaluse korral muud tööd, vajadusel koolituse või muudetud tingimustega, kui kulu ei ole ebamõistlik. Töötajate esindajal ja alla kolmeaastase lapse vanemal on eelisõigus tööle jääda ([§ 89 lg 3, 5](https://www.riigiteataja.ee/akt/103072026034)). Need kaks reeglit ei kehti tegevuse lõppemisel, pankroti väljakuulutamisel ega siis, kui pankrotimenetlus lõpetatakse pankrotti välja kuulutamata.

**Kontrolli kõigepealt kaitstud töötajaid.** Rasedat töötajat, rasedus- ja sünnituspuhkusele õigust omavat naist ning isapuhkusel, lapsendaja puhkusel või lapsehoolduspuhkusel olevat inimest võib koondada ainult siis, kui tööandja tegevus lõpeb, kui kuulutatakse välja pankrot ja tegevus lõpeb või kui pankrotimenetlus lõpetatakse raugemisega ([§ 93 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Pankrotis tööandja, kelle tegevus jätkub, ei saa seda erandit kasutada. Kaitse kehtib, kui töötaja teatab tööandjale rasedusest või puhkusest enne ülesütlemist või 14 kalendripäeva jooksul pärast ülesütlemisavalduse kättesaamist ([§ 93 lg 3](https://www.riigiteataja.ee/akt/103072026034)).

## Etteteatamisajad {#etteteatamisajad}

Etteteatamisaeg sõltub sellest, kui kaua on töösuhe selle tööandjaga kestnud ([TLS § 97 lg 2](https://www.riigiteataja.ee/akt/103072026034)):

| Töösuhte kestus      | Etteteatamine vähemalt |
| -------------------- | ---------------------- |
| Alla 1 aasta         | 15 kalendripäeva       |
| 1 kuni 5 aastat      | 30 kalendripäeva       |
| 5 kuni 10 aastat     | 60 kalendripäeva       |
| 10 aastat või rohkem | 90 kalendripäeva       |

Ülesütlemisavaldus peab olema kirjalikku taasesitamist võimaldavas vormis (e-kirjast piisab) ja põhjendatud ([§ 95](https://www.riigiteataja.ee/akt/103072026034)). Etteteatamisaja jooksul saab töötaja mõistlikult vaba aega uue töö otsimiseks ([§ 99](https://www.riigiteataja.ee/akt/103072026034)). Kollektiivlepinguga võib kokku leppida teistsugused etteteatamisajad ([§ 97 lg 4](https://www.riigiteataja.ee/akt/103072026034)).

## Mida maksab tööandja {#tooandja-maksed}

| Makse                                  | Summa                                                              | Allikas                                                        |
| -------------------------------------- | ------------------------------------------------------------------ | -------------------------------------------------------------- |
| Koondamishüvitis                       | Ühe kuu keskmine töötasu                                           | [TLS § 100 lg 1](https://www.riigiteataja.ee/akt/103072026034) |
| Hüvitis etteteatamisaja puudumise eest | Keskmine tööpäevatasu iga puudu jäänud etteteatamise tööpäeva eest | [§ 100 lg 5](https://www.riigiteataja.ee/akt/103072026034)     |
| Kasutamata puhkus                      | Hüvitis teenitud ja aegumata puhkuse eest                          | [§ 71](https://www.riigiteataja.ee/akt/103072026034)           |
| Töötasu                                | Kuni viimase päevani                                               | [§ 84 lg 1](https://www.riigiteataja.ee/akt/103072026034)      |

Koondamishüvitis ja etteteatamisaja puudumise hüvitis arvutatakse keskmise tööpäevatasuna keskmise töötasu määruse järgi ([määruse § 3](https://www.riigiteataja.ee/akt/122052024004)). Kõik summad tuleb maksta töösuhte viimasel päeval ([§ 84 lg 1](https://www.riigiteataja.ee/akt/103072026034)).

### Tähtajalise lepingu ennetähtaegne lõpetamine

Kui tööandja lõpetab tähtajalise lepingu majanduslikel põhjustel ennetähtaegselt, ei maksa ta ühe kuu hüvitist. Selle asemel maksab ta **töötasu, mille töötaja oleks tähtaja lõpuni teeninud** ([TLS § 100 lg 3](https://www.riigiteataja.ee/akt/103072026034)). Tavaliselt on see rohkem kui ühe kuu töötasu, kuid vähem, kui tähtaeg lõpeb peagi. See reegel ei kehti pankroti korral, pankrotimenetluse raugemisega lõpetamisel pankrotti välja kuulutamata ega siis, kui leping lõpeb vääramatu jõu tõttu ([§ 100 lg 3](https://www.riigiteataja.ee/akt/103072026034), [§ 89 lg 2 p 2](https://www.riigiteataja.ee/akt/103072026034)).

## Töötukassa hüvitis {#tootukassa-huvitis}

Töötaja, kelle töösuhe tööandjaga kestis **vähemalt viis aastat** ja kes koondatakse, saab Töötukassalt lisahüvitist ([TKS § 14¹](https://www.riigiteataja.ee/akt/121052026021)):

| Töösuhte kestus  | Hüvitis Töötukassalt      |
| ---------------- | ------------------------- |
| 5 kuni 10 aastat | Ühe kuu keskmine töötasu  |
| Üle 10 aasta     | Kahe kuu keskmine töötasu |

Töötukassa ei kasuta tööandja arvutatud keskmist töötasu. Ta võtab oma andmetest töötasu, mida see tööandja maksis töötamise viimasele kolmele kuule eelnenud üheksa kuu jooksul, ja jagab selle 270-ga, et saada keskmine kalendripäeva töötasu ([§ 14²](https://www.riigiteataja.ee/akt/121052026021)).

**Taotluse esitab tööandja** Töötukassale viie kalendripäeva jooksul pärast töösuhte lõppemist. Kui tööandja selle tähtaja ületab, võib töötaja taotleda ise ([§ 14³](https://www.riigiteataja.ee/akt/121052026021)).

Töötaja enda töötuskindlustushüvitis algab siis tavalisest hiljem: 5- kuni 10-aastase staaži korral 30 kalendripäeva ja üle 10-aastase staaži korral 60 päeva pärast töösuhte lõppemist ([TKS § 6 lg 4](https://www.riigiteataja.ee/akt/121052026021), [§ 6¹](https://www.riigiteataja.ee/akt/121052026021)).

## Kuidas makseid maksustatakse {#maksustamine}

Koondamishüvitis, etteteatamisaja puudumise hüvitis ja tähtaja lõpuni makstav hüvitis on seadusest tulenevad hüvitised ülesütlemisel. TSD-l deklareeritakse need **väljamakse liigiga 33**: tulumaks, sotsiaalmaks ja kogumispensioni makse, kuid **töötuskindlustusmakset ei maksta** ([TKS § 40 lg 2](https://www.riigiteataja.ee/akt/121052026021); [TSD määruse lisa 1](https://www.riigiteataja.ee/akt/120122025048)). Ära deklareeri tähtajalise lepingu hüvitist tavalise töötasuna ainult sellepärast, et see arvutatakse töötasu järgi.

Puhkusehüvitis ja viimane töötasu on tavaline töötasu, väljamakse liik 10.

Lõpetamise kokkuleppes kokkulepitud lahkumishüvitis on teistsugune: see ei ole seadusest tulenev hüvitis, seega on see liik 10 ja sellelt makstakse kõik palgamaksud, ka töötuskindlustusmakse. Vt [lõpetamine kokkuleppel](/et/juhendid/toolepingu-lopetamine-ja-puhkus#lopetamine-kokkuleppel).

## Kollektiivne koondamine {#kollektiivne-koondamine}

Kollektiivsel koondamisel on oma kord, näiteks kuni 19 töötajaga ettevõttes vähemalt 5 töötaja koondamine 30 päeva jooksul. Tööandja konsulteerib töötajatega ja teavitab Töötukassat. Ülesütlemised jõustuvad etteteatamisaja lõpus, kuid mitte varem kui 30 päeva pärast seda, kui Töötukassa andmed kätte sai; Töötukassa võib seda tähtaega lühendada või pikendada kuni 60 päevani ([TLS § 90, § 101-103](https://www.riigiteataja.ee/akt/103072026034)).

## Registrikanne {#registrikanne}

Registreeri töötamise lõpp töötamise registris kümne päeva jooksul alusega „koondamine“ ([maksukorralduse seaduse (MKS) § 25² lg 4](https://www.riigiteataja.ee/akt/109072026040)). Töötukassa loeb alust registrist. Vale alus, näiteks „omal soovil“, takistab töötaja töötuskindlustushüvitise ja Töötukassa koondamishüvitise saamist, kuni kanne on parandatud ([TKS § 6 lg 2](https://www.riigiteataja.ee/akt/121052026021), [§ 14¹](https://www.riigiteataja.ee/akt/121052026021)). Ettevõte saab oma kannet parandada kolme kuu jooksul ([MKS § 25⁶](https://www.riigiteataja.ee/akt/109072026040)). Vt [töötamise register](/et/juhendid/tootaja-palkamine/tootamise-register).

## Kontrollnimekiri tööandjale {#kontrollnimekiri}

1. Veendu, et majanduslik põhjus on tegelik ja et muud sobivat tööd pakkuda ei saa.
2. Küsi kirjalikult, kas töötaja on rase, perepuhkusel või kavatseb seda võtta või on töötajate esindaja.
3. Anna põhjendatud kirjalik ülesütlemisavaldus ja järgi etteteatamisaega.
4. Maksa viimasel päeval töötasu, kasutamata puhkuse hüvitis, koondamishüvitis ja võimalik etteteatamisaja puudumise hüvitis.
5. Registreeri töötamise lõpp kümne päeva jooksul alusega „koondamine“.
6. Kui staaž on vähemalt viis aastat, esita Töötukassale taotlus viie kalendripäeva jooksul.
7. Deklareeri maksed TSD-l järgmise kuu 10. kuupäevaks õigete väljamakse liikidega.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/tootaja-palkamine

# Töötaja palkamine Eestis: tööleping, registreerimine ja välismaalased

> Mida peab Eesti osaühing tegema enne esimese töötaja tööle asumist: kirjalik tööleping, tähtajaline leping ja katseaeg, töötamise register, miinimumpalk ja tööandja kulu, pereliikmed, juhatuse liikmed, väljastpoolt Euroopa Liitu pärit töötajad ja praktikandid.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti ettevõttest saab tööandja kahe sammuga: esimese kandega töötamise registrisse ja esimese igakuise TSD deklaratsiooniga. Eraldi „tööandjana registreerimist“ ei ole. See juhend kirjeldab, mida peab väike osaühing palkamisel tegema: leping, register, palk ja maksud ning erijuhud, nagu sugulased, juhatuse liikmed, välismaalased ja praktikandid.

**Lühidalt**

- Sõlmi kirjalik tööleping töölepingu seaduse nõutud andmetega ja teata kandidaadile enne vestlust töötasu või selle vahemik.
- Registreeri töötamise algus töötamise registris hiljemalt töö alustamise hetkel.
- Maksa vähemalt miinimumpalka: alates 01.04.2026 täistööajaga 946 eurot kuus. Tööandja maksab lisaks 33% sotsiaalmaksu ja 0,8% töötuskindlustusmakset.
- Sotsiaalmaksu tuleb 2026. aastal maksta iga töötaja eest vähemalt 886 eurolt kuus, ka osalise tööajaga töötaja eest, kui erand ei kehti.
- Seaduse järgi kehtib neljakuuline katseaeg, kui leping seda ei lühenda ega välista.
- Väljastpoolt Euroopa Liitu pärit töötajal peab enne esimest tööpäeva olema töötamise õiguslik alus.

## Enne esimese töötaja algust {#enne-esimese-tootaja-algust}

Vali õige leping, sõlmi see kirjalikult ja registreeri töötamise algus enne, kui inimene tööle asub. Juba värbamisel tuleb kandidaadile enne vestlust kirjalikult teatada ametikoha töötasu või selle vahemik ja kandidaadilt ei tohi küsida tema praegust ega varasemat töötasu ([töölepingu seaduse (TLS) § 11](https://www.riigiteataja.ee/akt/103072026034)). See reegel kehtib alates 13.07.2026.

Praktiline kontrollnimekiri esimese töötaja palkamiseks:

1. **Määra suhte liik.** Ettevõtte juhtimise ja kontrolli all tasu eest tehtav töö on tööleping. Juhatuse liikme ametisuhe ei ole tööleping ja tegelikult iseseisev töövõtja ei ole töötaja ([TLS § 1](https://www.riigiteataja.ee/akt/103072026034)).
2. **Sõlmi leping**, milles on vähemalt seaduse § 5 lõikes 1 nõutud andmed (vt järgmist jaotist). Kui tingimusi ei anta enne töö algust, tuleb need anda 7 kalendripäeva jooksul ([TLS § 5 lg 3](https://www.riigiteataja.ee/akt/103072026034)).
3. **Registreeri töötamise algus** e-MTA töötamise registris hiljemalt töötaja tööle asumise hetkel ([maksukorralduse seaduse (MKS) § 25² lg 3](https://www.riigiteataja.ee/akt/109072026040)).
4. **Korralda töötervishoid ja tööohutus.** Tööinspektsioon ootab töökeskkonnaspetsialisti määramist ja temast teatamist 10 päeva jooksul, kirjalikku riskianalüüsi ja tegevuskava, juhendamist enne töö algust, esmaabi korraldamist ning riskianalüüsi nõudel tervisekontrolli nelja kuu jooksul töö algusest ([Tööinspektsioon: millest alustada](https://www.tooelu.ee/en/78/where-begin)).
5. **Kogu palgaarvestuse andmed.** Töötaja kirjalik avaldus, kui ettevõte peab arvestama maksuvaba tulu ([tulumaksuseaduse (TuMS) § 42](https://www.riigiteataja.ee/akt/129042026004)), pangakonto ja kogumispensioni makse määr 2, 4 või 6% ([kogumispensionide seaduse § 9](https://www.riigiteataja.ee/akt/103122024016)).
6. **Planeeri palgaarvestus.** Töötasu makstakse vähemalt kord kuus ([TLS § 33 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Kinnipeetud maksud ja sotsiaalmaks deklareeritakse TSD-l ja tasutakse järgmise kuu 10. kuupäevaks ([TuMS § 40](https://www.riigiteataja.ee/akt/129042026004), [sotsiaalmaksuseaduse (SMS) § 9](https://www.riigiteataja.ee/akt/121052026019)).
7. **Väljastpoolt Euroopa Liitu pärit töötajal** peab enne esimest tööpäeva olema töötamise õiguslik alus (vt [väljastpoolt Euroopa Liitu pärit töötajad](#valjastpoolt-euroopa-liitu)).

Hoia lepingut ja antud teavet kogu lepingu kehtivuse aja ja kümme aastat pärast selle lõppemist ([TLS § 5 lg 5](https://www.riigiteataja.ee/akt/103072026034)).

Levinud vead: töökuulutus ilma töötasu või selle vahemikuta; mõnepäevane „proovitöö“ enne lepingut ja registrikannet; töötamise alguse registreerimine tagantjärele.

## Tööleping {#tooleping}

Sõlmi leping kirjalikult, omakäelise või kvalifitseeritud digiallkirjaga. Suuline leping kehtib samuti, kuid risk jääb tööandjale ([TLS § 4](https://www.riigiteataja.ee/akt/103072026034)):

- Kui tähtaeg, konkurentsipiirang, konfidentsiaalsus, kaugtöö või renditöö ei ole kirjalikult kokku lepitud, eeldatakse, et selles ei ole kokku lepitud ([§ 6 lg 9](https://www.riigiteataja.ee/akt/103072026034)).
- Kui töötasu suurust ei saa tõendada, kehtib sarnase töö eest tavaliselt makstav töötasu ([§ 29 lg 2](https://www.riigiteataja.ee/akt/103072026034)).
- Kui töötajale ei anta § 5 lõikes 1 nimetatud andmeid, on see väärtegu, mille eest võib ettevõtet trahvida kuni 32 000 euroga ([§ 117](https://www.riigiteataja.ee/akt/103072026034)).

Kirjalik dokument sisaldab vähemalt ([§ 5 lg 1](https://www.riigiteataja.ee/akt/103072026034)): mõlema poole nimed, koodid ja aadressid; lepingu sõlmimise kuupäeva ja töö alguse kuupäeva; tööülesanded; ametinimetuse, kui sellel on õiguslik tähendus; töötasu, selle arvutamise viisi, maksmise päeva ning makstavad ja kinnipeetavad maksud; kokkulepitud koolituse ja hüved; tööaja; töö tegemise koha; põhipuhkuse (vähemalt 28 kalendripäeva) ja viite muule tasustatud puhkusele; viite lepingu lõpetamise reeglitele; viite töökorralduse reeglitele ja kollektiivlepingule; viite ületunnitöö reeglitele; katseaja pikkuse.

Erijuhtudel on vaja lisaandmeid, näiteks tähtajalise lepingu tähtaeg ja põhjus, kaugtöö või üle kuu kestev töö välismaal ([§ 6](https://www.riigiteataja.ee/akt/103072026034)). Anna tingimused enne töö algust või 7 kalendripäeva jooksul ja teata muudatusest kirjalikult hiljemalt päeval, mil see jõustub ([§ 5 lg 3-4](https://www.riigiteataja.ee/akt/103072026034)). Seadusest töötajale ebasoodsam tingimus on tühine, kui seadus seda ei luba ([§ 2](https://www.riigiteataja.ee/akt/103072026034)), seega ei saa lepinguga loobuda miinimumpalgast ega lühendada põhipuhkust.

Kui lepingus tööaega märgitud ei ole, eeldatakse täistööaega 40 tundi nädalas ([§ 43 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Osalise tööaja tunnid märgi lepingusse sõnaselgelt.

## Tähtajaline tööleping {#tahtajaline-tooleping}

Tööleping eeldatakse olevat tähtajatu. Kuni viieaastane tähtaeg on lubatud ainult siis, kui seda õigustab töö ajutine iseloom, näiteks hooajaline töömahu kasv, või puuduva töötaja asendamine tema äraoleku ajaks ([TLS § 9](https://www.riigiteataja.ee/akt/103072026034)). „Tahame inimest proovida“ ei ole kehtiv põhjus: selleks on katseaeg.

Leping muutub tähtajatuks kolmel juhul:

- Tähtaeg ei olnud seaduslik: leping on algusest peale tähtajatu ([§ 80 lg 2](https://www.riigiteataja.ee/akt/103072026034)).
- Sarnase töö tegemiseks on viie aasta jooksul sõlmitud järjest rohkem kui kaks tähtajalist lepingut või lepingut pikendatud rohkem kui ühe korra. Lepingud on järjestikused, kui nende vahe on kaks kuud või vähem ([§ 10 lg 1](https://www.riigiteataja.ee/akt/103072026034)).
- Töötaja jätkab töötamist pärast tähtaja möödumist ja tööandja ei esita viie tööpäeva jooksul vastuväidet. Leping muutub siis edaspidiseks tähtajatuks ([§ 80 lg 3](https://www.riigiteataja.ee/akt/103072026034)).

Tähtajalist lepingut ei saa tavapärase etteteatamisega ennetähtaegselt lõpetada. Kui tööandja lõpetab selle majanduslikel põhjustel ennetähtaegselt, maksab ta töötajale töötasu, mille töötaja oleks tähtaja lõpuni teeninud ([§ 100 lg 3](https://www.riigiteataja.ee/akt/103072026034)). Seetõttu on pikast tähtajalisest lepingust väljumine kallis.

## Katseaeg {#katseaeg}

Seaduse järgi kehtib esimesest tööpäevast neljakuuline katseaeg. Lepinguga võib katseaega lühendada või selle välistada, kuid mitte pikendada. Kuni kaheksakuulise tähtajalise lepingu puhul on katseaeg kuni pool lepingu tähtajast ([TLS § 10¹](https://www.riigiteataja.ee/akt/103072026034)). Päevad, mil töötaja ei saanud tööd teha, näiteks haigus ja puhkus, pikendavad katseaega. Sarnase töö lepingu pikendamisel või järjestikusel tähtajalisel lepingul uut katseaega ei ole.

Katseajal võib kumbki pool lepingu lõpetada, teatades sellest vähemalt 15 kalendripäeva ette ([§ 86 lg 1](https://www.riigiteataja.ee/akt/103072026034), [§ 96](https://www.riigiteataja.ee/akt/103072026034)):

- Ülesütlemisavaldus peab olema kirjalikku taasesitamist võimaldavas vormis. E-kirjast piisab; suuline avaldus on tühine ([§ 95](https://www.riigiteataja.ee/akt/103072026034)).
- Tööandja põhjendab lõpetamist samas vormis ([§ 95 lg 2](https://www.riigiteataja.ee/akt/103072026034)) ja põhjus ei tohi olla vastuolus katseaja eesmärgiga ([§ 86 lg 4](https://www.riigiteataja.ee/akt/103072026034)). Põhjenduse puudumine ei muuda avaldust tühiseks, kuid töötaja võib nõuda kahju hüvitamist ([§ 95 lg 3](https://www.riigiteataja.ee/akt/103072026034)). Rasedus, haigus iseenesest või majanduslangus ei ole kehtivad põhjused.
- Lühem etteteatamine kehtib samuti, kuid teine pool võib nõuda iga puudu jäänud etteteatamise tööpäeva eest keskmist päevatasu ([§ 100 lg 5](https://www.riigiteataja.ee/akt/103072026034)).

Registreeri töötamise lõpp töötamise registris kümne päeva jooksul ([MKS § 25² lg 4](https://www.riigiteataja.ee/akt/109072026040)).

## Töötamise register {#tootamise-register}

Registreeri töötamise algus hiljemalt hetkel, mil inimene tööle asub. Registreeri töötamise lõpp ja peatumine, näiteks lapsehoolduspuhkus, kümne päeva jooksul ([MKS § 25²](https://www.riigiteataja.ee/akt/109072026040)). Registreeritakse kõik töötajad, juhatuse liikmed ja võlaõigusliku lepingu alusel töötavad inimesed (kui nad ei ole füüsilisest isikust ettevõtjad). Hilinenud või puuduva kande eest võib määrata sunniraha kokku kuni 3300 eurot ([§ 25⁸](https://www.riigiteataja.ee/akt/109072026040)).

Täielik vastus: [töötamise register (TÖR)](/et/juhendid/tootaja-palkamine/tootamise-register).

## Miinimumpalk ja tööandja kulu {#miinimumpalk-ja-tooandja-kulu}

Alates 01.04.2026 on miinimumpalk täistööajaga 946 eurot kuus ja 5,67 eurot tunnis ([Vabariigi Valitsuse 23.03.2026 määrus nr 36](https://www.riigiteataja.ee/akt/124032026005)). Sellest väiksemat töötasu maksta ei tohi ([TLS § 29 lg 6](https://www.riigiteataja.ee/akt/103072026034)). Lisaks brutopalgale maksab tööandja 33% sotsiaalmaksu ([SMS § 7](https://www.riigiteataja.ee/akt/121052026019)) ja 0,8% töötuskindlustusmakset. Täistööajaga miinimumpalk maksab tööandjale 1265,75 eurot kuus.

Sotsiaalmaksu tuleb 2026. aastal maksta iga töötaja eest vähemalt 886 eurolt kuus, ka osalise tööajaga töötaja eest, kui erand ei kehti ([SMS § 2](https://www.riigiteataja.ee/akt/121052026019)).

Täielik vastus koos arvutusnäitega: [miinimumpalk ja tööandja kulu](/et/juhendid/tootaja-palkamine/miinimumpalk-eestis). Mis tahes palga arvutamiseks kasuta [palgakalkulaatorit](/et/kalkulaatorid/palgakalkulaator-bruto-neto).

## Pereliikmed {#pereliikmed}

Osaühing võib palgata abikaasa, vanema või lapse. Suhe peab olema päris töösuhe: tegelik töö ettevõtte juhtimisel, kirjalik leping, registreerimine enne töö algust, vähemalt miinimumpalk ja kõik tööjõumaksud ([TLS § 1](https://www.riigiteataja.ee/akt/103072026034)).

Alaealise lapse puhul kehtivad lisapiirangud. Iga alla 18-aastane laps vajab seadusliku esindaja nõusolekut ega tohi teha tööd, mis kahjustab tema tervist, arengut või koolikohustuse täitmist ([§ 7](https://www.riigiteataja.ee/akt/103072026034), [§ 8](https://www.riigiteataja.ee/akt/103072026034)). Alla 15-aastane või veel koolikohuslane laps võib lisaks teha ainult kerget tööd ja tema tööaeg on lühendatud ([§ 43 lg 4](https://www.riigiteataja.ee/akt/103072026034)). 7-12-aastase lapse kanne tuleb teha vähemalt viis tööpäeva enne töö algust, kui Tööinspektsioon ei ole andnud nõusolekut varem ([§ 8 lg 3](https://www.riigiteataja.ee/akt/103072026034)).

Leping, mis sõlmitakse ainult ravikindlustuse saamiseks ja mille taga ei ole päris tööd, on näiline. Näiline tehing on tühine ([tsiviilseadustiku üldosa seaduse § 89](https://www.riigiteataja.ee/akt/131122024048)), maksustamisel jäetakse see arvestamata ja varjatud tehing maksustatakse selle tegeliku sisu järgi ([MKS § 83](https://www.riigiteataja.ee/akt/109072026040)). Kui haigushüvitist maksti tööandja esitatud valeandmete tõttu alusetult, võib Tervisekassa nõuda selle tööandjalt tagasi ([ravikindlustuse seaduse (RaKS) § 62 lg 4](https://www.riigiteataja.ee/akt/114042026002)). Säilita tõendid selle kohta, et töö on päris: tööülesanded, tööajatabelid, töö tulemused.

Töötaja ravikindlustus algab 14 päeva pärast registreeritud töö alguse kuupäeva ja lõpeb kaks kuud pärast registreeritud töö lõppu ([RaKS § 6](https://www.riigiteataja.ee/akt/114042026002)).

## Juhatuse liikmed ja osanikud {#juhatuse-liikmed-ja-osanikud}

Osanik võib olla tavaline töötaja. Juhatuse liikmel ei saa juhatuse liikme ülesannete täitmiseks olla töölepingut, sest juhtorgani liikme leping jääb töölepingu seaduse kohaldamisalast välja ([§ 1 lg 5](https://www.riigiteataja.ee/akt/103072026034)). Juhatuse liikmel võib olla eraldi tööleping selgelt erineva töö jaoks, näiteks arendajana, ja kumbki roll registreeritakse töötamise registris eraldi ([MKS § 25¹ lg 4](https://www.riigiteataja.ee/akt/109072026040)).

Töötasu ja juhatuse liikme tasu erinevused:

|                                                                      | Töötasu töölepingu alusel                                           | Juhatuse liikme tasu                                                                                                  |
| -------------------------------------------------------------------- | ------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------- |
| Tulumaks 22%, sotsiaalmaks 33%                                       | Jah                                                                 | Jah                                                                                                                   |
| Töötuskindlustusmakse (1,6% ja 0,8%)                                 | Jah                                                                 | Ei ([töötuskindlustuse seaduse § 3 lg 2](https://www.riigiteataja.ee/akt/121052026021))                               |
| Miinimumpalk                                                         | Jah ([TLS § 29 lg 6](https://www.riigiteataja.ee/akt/103072026034)) | Ei                                                                                                                    |
| Sotsiaalmaksu kohustus kuumäära alusel (2026. aastal 886 eurot kuus) | Jah, eranditega                                                     | Ei. Selle täitmine on ainult ravikindlustuse tingimus ([RaKS § 5 lg 2](https://www.riigiteataja.ee/akt/114042026002)) |

Kui tegevusluba nõuab, et ettevõttel oleks töötaja, ei lähe ainus juhatuse liige samal põhjusel tavaliselt arvesse ([TLS § 1 lg 5](https://www.riigiteataja.ee/akt/103072026034)). Töötajal peab siis olema päris tööleping, kokkulepitud tundide eest vähemalt miinimumpalk ([§ 29 lg 6](https://www.riigiteataja.ee/akt/103072026034)) ja sotsiaalmaks vähemalt kuumäära alusel ka osalise tööaja korral, kui erand ei kehti ([SMS § 2](https://www.riigiteataja.ee/akt/121052026019)).

Vt ka [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu).

## Väljastpoolt Euroopa Liitu pärit töötajad {#valjastpoolt-euroopa-liitu}

Euroopa Liidu, Euroopa Majanduspiirkonna ja Šveitsi kodanikud luba ei vaja. Väljastpoolt Euroopa Liitu pärit töötajal peab enne esimest tööpäeva olema töötamise õiguslik alus ([välismaalaste seaduse (VMS) § 104](https://www.riigiteataja.ee/akt/103062026070)). E-residentsus ei anna õigust Eestis elada ega töötada.

- **Inimene on juba Eestis elamisloaga.** Üldjuhul võib ta töötada, kui elamisluba seda ei piira ([§ 259](https://www.riigiteataja.ee/akt/103062026070)). Töötamiseks antud elamisluba seob töötaja kindla tööandja ja ametikohaga. Uus tööandja peab enne töö algust laskma Politsei- ja Piirivalveametil tööandja muutuse registreerida ([§ 184¹](https://www.riigiteataja.ee/akt/103062026070), [§ 185](https://www.riigiteataja.ee/akt/103062026070)).
- **Lühiajaline töötamine.** Tööandja registreerib selle Politsei- ja Piirivalveametis enne töö algust, kuni 365 päevaks 455 päeva jooksul ([§ 106](https://www.riigiteataja.ee/akt/103062026070)). Üldjuhul võib inimene tööle asuda alles registreerimise otsuse päevast ([§ 107¹](https://www.riigiteataja.ee/akt/103062026070); [Politsei- ja Piirivalveameti juhend](https://www.politsei.ee/en/instructions/working-in-estonia/registration-of-short-term-employment)).
- **Elamisluba töötamiseks.** Tööandja peab olema kantud äriregistrisse ja tegutsema Eestis tegelikult vähemalt kuus kuud ning ametikoht vajab üldjuhul Töötukassa luba ([§ 176](https://www.riigiteataja.ee/akt/103062026070), [§ 177](https://www.riigiteataja.ee/akt/103062026070)). Enamik selliseid elamislubasid arvestatakse sisserände piirarvu hulka ([§ 113-115](https://www.riigiteataja.ee/akt/103062026070)).

**Palga alammäär.** Üldine alammäär on Statistikaameti viimati avaldatud aasta keskmine brutokuupalk (2025. aasta kohta 2092 eurot, [Statistikaamet](https://www.stat.ee/en/find-statistics/statistics-theme/work-life/wages-and-salaries-and-labour-costs/average-monthly-gross-wages-and-salaries)) ja tippspetsialistil 1,5-kordne summa ([§ 107](https://www.riigiteataja.ee/akt/103062026070), [§ 178](https://www.riigiteataja.ee/akt/103062026070)). Erandid on olemas, näiteks seaduses määratletud idufirmale ja Eesti kõrgkooli lõpetanutele ([§ 181](https://www.riigiteataja.ee/akt/103062026070)). Summa muutub igal aastal: kontrolli seda [Politsei- ja Piirivalveametist](https://www.politsei.ee/en/instructions/residence-permit-for-employment/for-employers).

Tööandja peab enne töö algust kontrollima töötamise õiguslikku alust, säilitama tõendite koopiaid kümme aastat pärast töö lõppu ja teavitama Politsei- ja Piirivalveametit, kui töö algab, ei alga, lõpeb ennetähtaegselt või kui elamisloas märgitud tingimused muutuvad, välja arvatud andmed, mis on juba kantud töötamise registrisse ([§ 285](https://www.riigiteataja.ee/akt/103062026070), [§ 286](https://www.riigiteataja.ee/akt/103062026070)). Rikkumise eest võib ettevõtet trahvida kuni 100 000 euroga ([§ 300-302](https://www.riigiteataja.ee/akt/103062026070)).

## Praktikandid {#praktikandid}

Tasuta võib olla ainult ametlik praktika: kooli suunatud praktika õppekava osana või Töötukassa korraldatud tööpraktika. Eesti õiguses ei ole eraõiguslikku praktikalepingut. Kui inimene teeb tööd, mida tavaliselt tehakse tasu eest, eeldatakse töölepingut ka ilma paberita ([TLS § 1 lg 2](https://www.riigiteataja.ee/akt/103072026034), [§ 4 lg 2](https://www.riigiteataja.ee/akt/103072026034)). Siis kehtivad miinimumpalk, registrikanne ja TSD.

Sotsiaalmaksu kuumäära nõue ei kehti enamiku praktikantide kohta: põhihariduse või üldkeskhariduse omandaja, kutseõppe tasemeõppes õppija ja kõrgkoolis õppiv Eesti alaline elanik (mitte doktoranditoetust saav doktorant) maksavad sotsiaalmaksu ainult tegelikult makstud tasult ([SMS § 2 lg 4](https://www.riigiteataja.ee/akt/121052026019), [RaKS § 5 lg 4](https://www.riigiteataja.ee/akt/114042026002)).

Väljastpoolt Euroopa Liitu pärit üliõpilane, kes juba õpib Eestis, võib töötada, kui see ei sega õpinguid ([VMS § 175](https://www.riigiteataja.ee/akt/103062026070)). Välismaalt tuleva üliõpilase või hiljuti lõpetanu praktika võib tööandja registreerida lühiajalise töötamisena, ilma keskmise palga alammäärata ([§ 106 lg 15](https://www.riigiteataja.ee/akt/103062026070), [§ 107](https://www.riigiteataja.ee/akt/103062026070)).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/tootaja-palkamine/miinimumpalk-eestis

# Miinimumpalk Eestis 2026. aastal ja palga kulu tööandjale

> Alates 01.04.2026 on Eesti miinimumpalk 946 eurot kuus ja 5,67 eurot tunnis. Mida maksab tööandja lisaks, sotsiaalmaksu kuumäär, mis jääb töötajale kätte, ja arvutusnäide.

Law as of 30.09.2026. General information, not advice for your situation.

Alates 01.04.2026 on Eesti miinimumpalk täistööajaga **946 eurot kuus** ja **5,67 eurot tunnis**. Kuni 31.03.2026 oli see 886 eurot kuus ([Vabariigi Valitsuse 23.03.2026 määrus nr 36](https://www.riigiteataja.ee/akt/124032026005)). Lisaks brutopalgale maksab tööandja 33% sotsiaalmaksu ja 0,8% töötuskindlustusmakset, seega maksab täistööajaga miinimumpalk tööandjale **1265,75 eurot kuus**.

See leht on osa juhendist [töötaja palkamine Eestis](/et/juhendid/tootaja-palkamine).

## Kellele tuleb maksta miinimumpalka {#kellele-kehtib}

Miinimumpalga kehtestab Vabariigi Valitsus määrusega ja tööandja ei tohi maksta sellest vähem ([töölepingu seaduse (TLS) § 29 lg 5-6](https://www.riigiteataja.ee/akt/103072026034)). Reegel kehtib töölepingu alusel töötavatele töötajatele.

- **Osaline tööaeg.** Miinimum arvestatakse tundide järgi proportsionaalselt: iga töötatud tunni eest vähemalt 5,67 eurot.
- **Juhatuse liikmed.** Juhatuse liikme tasule miinimumpalk ei kehti, sest juhatuse liikme leping ei ole tööleping ([TLS § 1 lg 5](https://www.riigiteataja.ee/akt/103072026034)). Vt [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu).
- **Loobuda ei saa.** Lepingus kokkulepitud miinimumist väiksem töötasu on tühine ([TLS § 2](https://www.riigiteataja.ee/akt/103072026034)). Ka kokkulepitud „netopalk“, mis on väiksem, kui miinimumbrutopalgast kätte jääks, ei kehti.

## Mida maksab tööandja lisaks brutopalgale {#tooandja-maksud}

| Makse                          | Määr | Arvestuse alus                                       | Allikas                                                                                                                                            |
| ------------------------------ | ---- | ---------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |
| Sotsiaalmaks                   | 33%  | Brutotasu, kuid 2026. aastal vähemalt 886 eurot kuus | [Sotsiaalmaksuseaduse § 2, § 7](https://www.riigiteataja.ee/akt/121052026019)                                                                      |
| Tööandja töötuskindlustusmakse | 0,8% | Brutotasu                                            | [Töötuskindlustuse seaduse § 41](https://www.riigiteataja.ee/akt/121052026021), [2026. aasta määrad](https://www.riigiteataja.ee/akt/130092025003) |

### Sotsiaalmaksu kuumäär

Sotsiaalmaksu tuleb maksta vähemalt kuumäära alusel, mis on 2026. aastal 886 eurot ([sotsiaalmaksuseaduse (SMS) § 2 lg 2](https://www.riigiteataja.ee/akt/121052026019); [2026. aasta riigieelarve seaduse § 2 lg 6](https://www.riigiteataja.ee/akt/118122025022?leiaKehtiv)). Seega maksab iga töötaja eest tööandja sotsiaalmaksu vähemalt 292,38 eurot kuus, ka osalise tööaja korral.

Kuumäära nõue ei kehti või kehtib osaliselt järgmistel juhtudel:

- **SMS § 2 lõike 4 erandid.** Muu hulgas: töötaja, kes saab riiklikku pensioni (Eesti oma või koordineerimisreeglite või välislepingu alusel teisest EL-i riigist) või kellel on osaline või puuduv töövõime; vanem, kes kasvatab alla kolmeaastast last või vähemalt kolme alla 19-aastast last; seaduses määratletud õpilane või üliõpilane; ja esimese 12 kuu jooksul inimene, kes oli enne tööle asumist 12 kuu jooksul vähemalt kuus kuud registreeritud töötu ([SMS § 2 lg 4](https://www.riigiteataja.ee/akt/121052026019)). Ainuüksi pensioniikka jõudmine kuumäära nõuet ei kaota.
- **Proportsionaalsed kuud.** Tööle asumise või lahkumise kuul ja äraoleku kuul, näiteks puhkuse või haiguse ajal, arvestatakse kuumäära proportsionaalselt töötatud ajaga ([§ 2 lg 3](https://www.riigiteataja.ee/akt/121052026019)). Poolte kokkuleppel võetud palgata puhkus ei ole selline äraolek: selle kuu eest tuleb maksta sotsiaalmaksu täies kuumäära ulatuses.
- **Mitu tööandjat.** Kuumäära kohustus on tööandjal, kes arvestab töötaja maksuvaba tulu, ja ta võib arvesse võtta teise tööandja makstud tasu, kui tal on selle kohta tõend ([§ 2 lg 2¹-2²](https://www.riigiteataja.ee/akt/121052026019)).

## Mis jääb töötajale kätte {#mis-jaab-katte}

Tööandja peab brutotasust kinni:

- **töötuskindlustusmakse** 1,6% ([töötuskindlustuse seaduse (TKS) § 41](https://www.riigiteataja.ee/akt/121052026021));
- **kogumispensioni makse** 2%, töötaja valikul 4% või 6% ([kogumispensionide seaduse § 9](https://www.riigiteataja.ee/akt/103122024016)), ainult residendilt, kes on teise samba liige ega ole sellest loobunud ([§ 6](https://www.riigiteataja.ee/akt/103122024016), [§ 7](https://www.riigiteataja.ee/akt/103122024016));
- **tulumaksu** 22% ([tulumaksuseaduse (TuMS) § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)) pärast maksuvaba tulu kuni 700 eurot kuus (8400 eurot aastas), kui töötaja on kirjalikult palunud ettevõttel seda arvestada ([TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004), [§ 42](https://www.riigiteataja.ee/akt/129042026004)).

Vanaduspensioniealine töötaja on eraldi juht. Pärast selle kuu lõppu, mil töötaja jõuab vanaduspensioniikka, 1,6% enam kinni ei peeta, kuid tööandja maksab endiselt oma 0,8% ([TKS § 3 lg 2, § 40, § 42](https://www.riigiteataja.ee/akt/121052026021)). 700-eurose maksuvaba tulu asemel kehtib pensioniealise maksuvaba tulu 776 eurot kuus. Sotsiaalkindlustusamet arvestab selle kõigepealt riiklikust pensionist, seejärel kogumispensioni väljamaksetest. Tööandja arvestab ainult kasutamata jäänud osa ja ainult töötaja kirjaliku avalduse alusel ([TuMS § 23⁵, § 42](https://www.riigiteataja.ee/akt/129042026004)).

## Arvutusnäide: 946 eurot bruto {#arvutusnaide}

Täistööajaga miinimumpalgaga töötaja, resident, tööealine, teise samba makse 2%, maksuvaba tulu arvestatakse.

|                                             | Eurot       |
| ------------------------------------------- | ----------- |
| Brutopalk                                   | 946,00      |
| Sotsiaalmaks, 33%                           | 312,18      |
| Tööandja töötuskindlustusmakse, 0,8%        | 7,57        |
| **Kulu tööandjale kokku**                   | **1265,75** |
| Töötaja töötuskindlustusmakse, 1,6%         | 15,14       |
| Kogumispensioni makse, 2%                   | 18,92       |
| Tulumaks: (946 - 15,14 - 18,92 - 700) x 22% | 46,63       |
| **Netopalk**                                | **865,31**  |

Muid palku saab arvutada [palgakalkulaatoriga](/et/kalkulaatorid/palgakalkulaator-bruto-neto).

## Millal deklareerida ja tasuda {#deklareerimine-ja-tasumine}

Kõik maksud deklareeritakse igakuisel TSD-l ja tasutakse väljamaksele järgneva kuu 10. kuupäevaks ([TuMS § 40 lg 4-5](https://www.riigiteataja.ee/akt/129042026004); [SMS § 9](https://www.riigiteataja.ee/akt/121052026019); [TKS § 42](https://www.riigiteataja.ee/akt/121052026021)). TSD esitatakse iga kuu iga töölepingu alusel töötava töötaja kohta, kelle töötamine ei ole töötamise registris peatatud, ka kuul, mil tasu ei makstud ([TuMS § 40 lg 5](https://www.riigiteataja.ee/akt/129042026004)). Sotsiaalmaksu kuumäär deklareeritakse sellel, kui erand ei kehti.

## Mis muutub järgmisel aastal {#jargmine-aasta}

Aasta sotsiaalmaksu kuumäär ei tohi olla väiksem kui eelmise aasta 1. juulil kehtinud miinimumpalk ([SMS § 2¹](https://www.riigiteataja.ee/akt/121052026019)). Seega on 2027. aasta kuumäär vähemalt 946 eurot. Täpne summa tuleb 2027. aasta riigieelarve seadusega.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/tootaja-palkamine/tootamise-register

# Töötamise register (TÖR): keda registreerida, mis ajaks ja mis juhtub hilinemisel

> Eesti ettevõte registreerib iga töötaja, juhatuse liikme ja teenuse osutaja töötamise registris (TÖR) hiljemalt töö alustamisel ja töötamise lõpu kümne päeva jooksul. Keda registreeritakse, milliseid andmeid, kuidas kannet parandada ja millised on karistused.

Law as of 30.09.2026. General information, not advice for your situation.

Ettevõte registreerib e-MTA töötamise registris (TÖR) **töötamise alguse hiljemalt hetkel, mil inimene tööle asub**. **Töötamise lõpp** ja **peatumine**, näiteks lapsehoolduspuhkus või kokkulepitud palgata puhkus, registreeritakse **kümne päeva jooksul** ([maksukorralduse seaduse (MKS) § 25² lg 3-4](https://www.riigiteataja.ee/akt/109072026040)). Hilinenud või puuduva alguse või lõpu kande eest võib määrata sunniraha kokku kuni 3300 eurot.

See leht on osa juhendist [töötaja palkamine Eestis](/et/juhendid/tootaja-palkamine).

## Mis on töötamise register {#mis-on-register}

Töötamise register on osa Maksu- ja Tolliameti maksukohustuslaste registrist. Selle andmeid kasutavad Tööinspektsioon, Töötukassa, Tervisekassa, Sotsiaalkindlustusamet, Rahapesu Andmebüroo ning Politsei- ja Piirivalveamet ([MKS § 25¹ lg 1](https://www.riigiteataja.ee/akt/109072026040)). Seetõttu mõjutab vale kanne palju enamat kui makse: ravikindlustust, töötushüvitisi ja välismaalastest töötajate lube.

## Keda tuleb registreerida {#keda-registreerida}

Registreerib ettevõte, kes tööd annab ([MKS § 25² lg 1](https://www.riigiteataja.ee/akt/109072026040)):

- töölepingu alusel töötavad töötajad;
- võlaõigusliku lepingu alusel töötavad inimesed, kui nad ei ole füüsilisest isikust ettevõtjad (FIE) ega kasuta ettevõtluskontot;
- juhatuse ja nõukogu liikmed ([§ 25¹ lg 4](https://www.riigiteataja.ee/akt/109072026040));
- inimesed, kes töötavad ettevõtte majanduslikes huvides tasuta ([§ 25¹ lg 5](https://www.riigiteataja.ee/akt/109072026040)).

Juhatuse liige, kellel on ka eraldi tööleping, on registris kaks korda, üks kord kummagi töö liigi kohta.

## Tähtajad {#tahtajad}

| Sündmus                                                                       | Tähtaeg                                                                                    | Allikas                                                                     |
| ----------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------- |
| Töötamise algus                                                               | Hiljemalt töö alustamise hetkel                                                            | [MKS § 25² lg 3](https://www.riigiteataja.ee/akt/109072026040)              |
| 7-12-aastase lapse töötamise algus                                            | Vähemalt viis tööpäeva enne töö algust, kui Tööinspektsioon ei ole andnud nõusolekut varem | [Töölepingu seaduse § 8 lg 3](https://www.riigiteataja.ee/akt/103072026034) |
| Töötamise peatumine (näiteks lapsehoolduspuhkus, kokkulepitud palgata puhkus) | Kümne päeva jooksul                                                                        | [MKS § 25² lg 4](https://www.riigiteataja.ee/akt/109072026040)              |
| Töötamise lõpp                                                                | Kümne päeva jooksul                                                                        | [MKS § 25² lg 4](https://www.riigiteataja.ee/akt/109072026040)              |

Töötamise alguse võib registreerida ka **lihtsustatult telefoni või lühisõnumi teel**. Ülejäänud andmed lisatakse siis seitsme kalendripäeva jooksul ([MKS § 25⁴ lg 3](https://www.riigiteataja.ee/akt/109072026040)). See võimalus on ainult töötamise alguse, mitte lõpu jaoks.

## Milliseid andmeid kanda {#andmed}

Andmed on sätestatud maksukohustuslaste registri määruses ([MKS § 25⁴ lg 1](https://www.riigiteataja.ee/akt/109072026040)). Töötaja kohta on need praktikas:

- lepingu liik ja tähtajalise lepingu lõppkuupäev;
- töö alguse kuupäev;
- ametinimetus ja klassifikaatori järgi ametikood;
- töötamise koha aadress;
- tööaja määr.

Töötamise lõpu kandes vali lõpetamise alus, mis vastab dokumentidele. Töötukassa loeb seda hüvitiste määramisel. Töötaja, kes lahkus omal soovil või poolte kokkuleppel, ei saa töötuskindlustushüvitist, seega võib „omal soovil“ kanne „koondamise“ asemel jätta töötaja sellest hüvitisest ilma ([töötuskindlustuse seaduse § 6 lg 2](https://www.riigiteataja.ee/akt/121052026021)). Vt [töölepingu lõpetamine ja puhkus](/et/juhendid/toolepingu-lopetamine-ja-puhkus).

## Kuidas kannet parandada {#kande-parandamine}

Ettevõte saab oma kannet elektrooniliselt parandada kolme kuu jooksul töötamise alguse, peatumise või lõpu kuupäevast. Pärast seda esitab ta Maksu- ja Tolliametile põhjendatud taotluse 14 päeva jooksul alates päevast, mil ta sai teada, et kannet tuleb muuta ([MKS § 25⁶](https://www.riigiteataja.ee/akt/109072026040)).

Selle parandamise aja tõttu lubab e-MTA sisestada kuni kolm kuud varasema alguskuupäeva. See ei muuda hilinenud registreerimist seaduslikuks: töötamise algus tuleb ikkagi registreerida enne töö algust.

## Mis juhtub hilinemisel {#hilinemine}

- **Sunniraha.** Puuduva alguse või lõpu kande korral võib amet määrata hoiatusega lisatähtaja ja seejärel sunniraha: esimesel korral kuni 1300 eurot ja teisel korral kuni 2000 eurot, kokku 3300 eurot ([MKS § 25⁸](https://www.riigiteataja.ee/akt/109072026040)). Puuduva peatumise kande eest sunniraha ei määrata.
- **Trahv.** Maksuhalduris registreerimata jätmine on väärtegu, mille eest võib ettevõtet trahvida kuni 3200 euroga ([MKS § 154](https://www.riigiteataja.ee/akt/109072026040)).
- **Ravikindlustus.** Töötaja kindlustuskaitse algab 14 päeva pärast registreeritud töö alguse kuupäeva või jätkub katkestuseta, kui töö algus jääb veel kehtiva kindlustuskaitse ajale, näiteks eelmise töökoha järgi. See lõpeb kaks kuud pärast registreeritud töö lõpu kuupäeva ([ravikindlustuse seaduse § 6](https://www.riigiteataja.ee/akt/114042026002)). Kindlustuskaitse arvestatakse registrisse kantud alguskuupäevast, seega sisesta tegelik alguskuupäev ja registreeri õigel ajal.

Amet avaldab ka iga ettevõtte töötajate arvu ja tasutud tööjõumaksud iga kvartali kohta ([MKS § 27](https://www.riigiteataja.ee/akt/109072026040)), seega näevad registri andmeid partnerid ja ametiasutused.

## Levinud vead {#levinud-vead}

- Vale lõpetamise aluse valimine. See mõjutab töötaja töötushüvitisi.
- Juhatuse liikmete registreerimata jätmine.
- Töötaja registreerimine ja seejärel registriga mittevastava TSD esitamine.
- Mõnepäevane „proovitöö“ enne kande tegemist.

Tööandja juhend registri kohta on [Maksu- ja Tolliameti töötamise registri lehel](https://www.emta.ee/en/business-client/registration-business/employment-register).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/juhendid/tulumaks-valjamaksetelt

# Ettevõtte tulumaks Eestis: tulumaks jaotatud kasumilt

> Kuidas Eesti maksustab ettevõtte kasumit alles selle väljamaksmisel: määr 22/78 2026. aastal, maksu arvutamine, kahjumid, mitteresidendist omanikud ning palk või dividend.

Law as of 30.09.2026. General information, not advice for your situation.

Eesti ettevõte ei maksa tulumaksu kasumilt, mille ta teenib ja ettevõttesse jätab. Tulumaksu maksab ta alles siis, kui ta kasumit jaotab, näiteks dividendina. See leht selgitab, kuidas see maks toimib, kuidas seda arvutada ja kuidas see mõjutab sind kui omanikku, olgu sa Eestis või välismaal.

**Lühidalt**

- Jaotamata kasumit ei maksustata. Ettevõte maksab tulumaksu kasumi väljamaksmisel, väljamakse kuu eest.
- 2026. aastal on määr 22/78 netodividendist: 7800 euro suuruselt netodividendilt 2200 eurot maksu.
- Eesti ei pea osanikult maksu kinni, olgu ta resident või mitte, välja arvatud üleminekuaja 7% ühel kitsal juhul.
- Varasemate aastate kahjumid maksu ei vähenda. Need vähendavad ainult kasumit, mida tohib välja maksta.
- Sinu elukohariik võib dividendi siiski maksustada ega pruugi anda füüsilisele isikule Eesti maksu eest krediiti.

## Kuidas toimib Eesti ettevõtte tulumaks? {#kuidas-toimib-ettevotte-tulumaks}

Ettevõte maksab tulumaksu ainult siis, kui ta jaotab kasumit rahalises või mitterahalises vormis. [TuMS § 1 lg 3](https://www.riigiteataja.ee/akt/129042026004#para1) maksustab residendist juriidilise isiku kasumi „selle jaotamisel, sõltumata kasumi jaotamise viisist ja vormist“. Sama maksuga maksustatakse ka kingitused ja annetused, vastuvõtukulud ning ettevõtlusega mitteseotud kulud. Maksustamisperiood on kalendrikuu ([TuMS § 3 lg 2](https://www.riigiteataja.ee/akt/129042026004#para3)). Raamatupidamiskasumilt aastadeklaratsiooni ei esitata.

Dividendi puhul tekib maksukohustus dividendi väljamaksmisel rahas või muu varana ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004#para50)). Fondiemissiooni (kapitali suurendamine jaotamata kasumi arvel) ei maksustata. Omakapitalist tehtud väljamakset kapitali vähendamisel, osaluse tagasiostmisel või likvideerimisel maksustatakse ainult osas, mis ületab omakapitali tehtud sissemakseid ([TuMS § 50 lg 2 ja 2²](https://www.riigiteataja.ee/akt/129042026004#para50)).

Ettevõte deklareerib maksu igakuise [TSD](/et/sonastik/tsd-deklaratsioon) lisal 7 ning iga saaja vormil INF 1 ([deklaratsioonide vormide määrus](https://www.riigiteataja.ee/akt/120122025048)). Deklaratsioon tuleb esitada ja maks tasuda järgmise kuu 10. kuupäevaks ([TuMS § 54 lg 2 ja 4](https://www.riigiteataja.ee/akt/129042026004#para54)).

Valdusettevõte saab kasumit edasi anda ilma teistkordse maksuta. Saadud dividendi arvelt makstud dividendi uuesti ei maksustata, kui ettevõttel oli dividendi maksnud äriühingus sel ajal vähemalt 10% osalus ja maksja on Euroopa Majanduspiirkonna riigi või Šveitsi tulumaksukohustuslane äriühing või muu riigi äriühing, kelle kasumilt või dividendilt on maks makstud, ning mõlemal juhul ei asu maksja maksualast koostööd mittetegevas jurisdiktsioonis ([TuMS § 50 lg 1¹](https://www.riigiteataja.ee/akt/129042026004#para50)). Eesti tütarettevõtja vastab nendele tingimustele. Vabastust ei kohaldata, kui tütarettevõtjal oli õigus dividend oma maksustatavast kasumist maha arvata ([TuMS § 50 lg 1³](https://www.riigiteataja.ee/akt/129042026004#para50)).

Jaotamata kasum ei ole igaveseks maksuvaba. Maks tuleb tasuda iga hilisema väljamakse korral, ka likvideerimisel ([TuMS § 50 lg 2²](https://www.riigiteataja.ee/akt/129042026004#para50)). Dividendi otsustamist ja maksmist selgitab juhend [dividendide maksmine](/et/juhendid/dividendide-maksmine).

## Kuidas arvutatakse dividendilt makstav tulumaks? {#kuidas-arvutatakse-dividendi-tulumaks}

Maks on 22/78 netodividendist ehk umbes 28,2% summast, mille osanik saab. Maksumäär on 22% ([TuMS § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004#para4)), kuid netosumma jagatakse enne 0,78-ga ([TuMS § 4 lg 1¹](https://www.riigiteataja.ee/akt/129042026004#para4)). Osanik saab kogu netodividendi ja ettevõte maksab maksu sellele lisaks.

| Samm                    | Summa        |
| ----------------------- | ------------ |
| Otsustatud netodividend | 7800 eurot   |
| Brutosumma: 7800 / 0,78 | 10 000 eurot |
| Tulumaks: 10 000 x 22%  | 2200 eurot   |
| Ettevõtte kulu kokku    | 10 000 eurot |

Tavaline viga on arvutada 22% netodividendist (näites 1716 eurot) 22/78 (2200 eurot) asemel. Vahe muutub maksuvõlaks koos intressiga. [Dividendi kalkulaator](/et/kalkulaatorid/dividendi-kalkulaator) teeb arvutuse sinu eest.

Maks läheb arvesse ka äriõiguse piirangute juures. Dividendi võib maksta ainult kinnitatud majandusaasta aruande puhaskasumist või eelmiste majandusaastate jaotamata kasumist, millest on maha arvatud katmata kahjum ([ÄS § 157 lg 1](https://www.riigiteataja.ee/akt/106072023131#para157)). Väljamakseid ei tohi teha, kui netovara jääks väiksemaks osakapitali ja nende reservide summast, mida ei tohi välja maksta ([ÄS § 157 lg 3](https://www.riigiteataja.ee/akt/106072023131#para157)). Mitterahaline dividend vajab osaniku nõusolekut ([ÄS § 157 lg 5](https://www.riigiteataja.ee/akt/106072023131#para157)) ja maks arvutatakse selle väärtuselt samal viisil.

## Milline määr kehtib 2026. aastal makstud dividendile? {#milline-maar-kehtib-2026-aastal}

2026. aastal makstud dividendi maksustatakse määraga 22/78. 30.09.2026 seisuga sätestab [TuMS § 4](https://www.riigiteataja.ee/akt/129042026004#para4) määraks 22% ja jagajaks 0,78. Sama määra 2026. aastaks näitab ka Maksu- ja Tolliamet oma [maksumäärade lehel](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates) (inglise keeles). Mitu välja kuulutatud muudatust ei jõustunud kunagi:

| Kuupäev                 | Õigusakt                                                               | Mis juhtus                                                                                   |
| ----------------------- | ---------------------------------------------------------------------- | -------------------------------------------------------------------------------------------- |
| 01.01.2025              | [20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107)      | Määr tõusis 20/80-lt 22/78-le ja madalam määr 14/86 kadus. Kehtib.                           |
| Alates 2026, kavandatud | [Julgeolekumaksu seadus](https://www.riigiteataja.ee/akt/102012025002) | 2% julgeolekumaks ettevõtte kasumilt. Tunnistati kehtetuks enne, kui seda kordagi rakendati. |
| 18.07.2025              | [18.06.2025 seadus](https://www.riigiteataja.ee/akt/108072025001)      | Tunnistas julgeolekumaksu kehtetuks ja kehtestas selle asemel alates 01.01.2026 määra 24/76. |
| 03.12.2025              | [03.12.2025 seadus](https://www.riigiteataja.ee/akt/118122025003)      | Jättis tõusu 24/76-le välja enne selle jõustumist.                                           |

Maksu- ja Tolliamet kinnitab, et ettevõtte kasumile 2% julgeolekumaksu ei kehtestatud ([maksumuudatused 2026](https://www.emta.ee/uudised/maksumuudatused-2026)). Lähtu planeerimisel Riigi Teatajas avaldatud tekstist, millel on jõustumiskuupäev, mitte teadaannetest. Kõik määrad aastate kaupa on lehel [maksumäärad Eestis](/et/juhendid/maksumaarad-eestis).

## Mis sai regulaarse dividendi madalamast määrast? {#mis-sai-madalamast-maarast}

Madalam määr 14/86 ja füüsilistelt isikutelt kinnipeetav 7% kadusid väljamaksetel alates 01.01.2025. Iga dividendi maksustatakse nüüd ainult ettevõttes määraga 22/78 ([20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107)).

Alles on jäänud üks üleminekusäte. Ettevõte peab kinni 7%, kui ta maksab füüsilisele isikule tulumaksust vabastatud dividendi, mille aluseks olev kasum maksustati kuni 31.12.2024 määraga 14/86 ([TuMS § 61 lg 68](https://www.riigiteataja.ee/akt/129042026004#para61)). Tavaline juhtum: tütarettevõtja maksis 2024. aastal valdusettevõttele 14/86 dividendi ja valdusettevõte maksab selle hiljem edasi oma omanikule. Jääk ei aegu. Säte kehtib ainult väljamaksele füüsilisele isikule, mitte äriühingule.

## Kas määra otsustab väljamakse kuupäev või otsuse kuupäev? {#valjamakse-voi-otsuse-kuupaev}

Otsustab väljamakse kuupäev. Maksukohustus tekib väljamaksmisel ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004#para50)) ja tulumaksule kohaldatakse vastaval maksustamisperioodil kehtivat määra ([TuMS § 61 lg 19](https://www.riigiteataja.ee/akt/129042026004#para61)). 2024. aasta detsembris otsustatud ja 2025. aasta jaanuaris makstud dividendi maksustati määraga 22/78, mitte 20/80. Kasumi teenimise aasta ja otsuse kuupäev määra ei muuda.

Ainult paberil tehtud väljamakset, mille raha tuleb ringtehinguga kohe tagasi, võidakse maksustamisel arvesse võtmata jätta ([TuMS § 5¹](https://www.riigiteataja.ee/akt/129042026004#para5b1), [MKS § 84](https://www.riigiteataja.ee/akt/109072026040#para84)).

## Kas varasemad kahjumid vähendavad dividendi tulumaksu? {#kas-kahjumid-vahendavad-tulumaksu}

Ei. Maksustatakse väljamakstud summat, mitte kasumit, seega kahjumit edasi ei kanta ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004#para50)). Ettevõte, mis oli kolm aastat kahjumis ja maksab seejärel 7800 eurot netodividendi, maksab 2200 eurot maksu nagu iga teine ettevõte.

Kahjumid on olulised äriõiguses. Need tuleb kõigepealt katta hilisema kasumiga, sest dividendi võib maksta ainult kasumist, millest on maha arvatud katmata kahjum ([ÄS § 157 lg 1](https://www.riigiteataja.ee/akt/106072023131#para157)). Osanik peab õigusvastaselt saadud dividendi tagastama, heauskne osanik aga ainult siis, kui seda vajavad võlausaldajad. Juhatuse liikmed, kes väljamakse põhjustasid, vastutavad selle tagastamise eest koos osanikuga ([ÄS § 158](https://www.riigiteataja.ee/akt/106072023131#para158)).

Omanik saab omakapitali tehtud sissemaksed maksuvabalt tagasi. Omakapitalist tehtud väljamakset maksustatakse ainult osas, mis ületab omakapitali tehtud sissemakseid ([TuMS § 50 lg 2](https://www.riigiteataja.ee/akt/129042026004#para50)). Sissemakseid, sealhulgas asutamisel tasutud osakapitali, arvestatakse TSD lisal 7 ([deklaratsioonide vormide määrus](https://www.riigiteataja.ee/akt/120122025048)).

## Kas residendist osanik maksab dividendilt lisaks maksu? {#kas-residendist-osanik-maksab-lisaks}

Ei. Ettevõttes maksustatud dividend ei kuulu füüsilise isiku maksustatava tulu hulka ([TuMS § 12 lg 2](https://www.riigiteataja.ee/akt/129042026004#para12)). Midagi ei peeta kinni ja seda ei ole vaja oma tuludeklaratsioonis deklareerida. Ainus erand on eespool kirjeldatud üleminekuaja 7%. Dividendilt sotsiaalmaksu ei maksta: [SMS § 2](https://www.riigiteataja.ee/akt/121052026019#para2) seda ei nimeta.

Teisiti on välismaa äriühingu dividendiga, mille saad otse. See on maksustatav 22% määraga, välja arvatud juhul, kui aluseks olevalt kasumilt on maks makstud või välismaal maks kinni peetud ([TuMS § 18](https://www.riigiteataja.ee/akt/129042026004#para18)), ja see tuleb siiski deklareerida ([TuMS § 44 lg 1 ja 1³](https://www.riigiteataja.ee/akt/129042026004#para44)).

## Kas Eesti peab mitteresidendile makstud dividendilt maksu kinni? {#kas-mitteresidendi-dividendilt-peetakse-maksu-kinni}

Ei. Dividendid ei ole nende väljamaksete loetelus, millelt tulumaksu kinni peetakse ([TuMS § 41](https://www.riigiteataja.ee/akt/129042026004#para41)). Mitteresidendist osanik, olgu füüsiline isik või äriühing, saab kogu netodividendi. Ainus Eesti maks on ettevõtte 22/78. ELi emaettevõtja puhul vastab see ka [emaettevõtja ja tütarettevõtja direktiivile](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011L0096-20150217): artikkel 5 keelab kinnipidamise ja artikli 7 lõike 1 järgi ei ole jaotamisel tasutud tulumaksu ettemaks kinnipeetav maks.

Ettevõte peab näitama mitteresidendi vormil INF 1 Eesti isikukoodi või Maksu- ja Tolliameti antud registrikoodiga ([deklaratsioonide vormide määrus](https://www.riigiteataja.ee/akt/120122025048)). Registreeri osanik enne väljamakse kuu TSD esitamise tähtpäeva ([Maksu- ja Tolliamet: dividendide maksustamine](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends), inglise keeles).

Maksuleping võib üleminekuaja 7% vähendada, kui osanik esitab ettevõttele residentsustõendi ([Maksu- ja Tolliamet: maksulepingud](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements), inglise keeles). Muidu on maksulepingul tähtsus peamiselt selles, kuidas sinu elukohariik dividendi maksustab. Vt [maksuresidentsus ja püsiv tegevuskoht](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht).

## Kas välismaa osanik saab Eesti maksu oma riigis arvesse võtta? {#kas-valismaa-osanik-saab-maksu-arvesse-votta}

Füüsilisest isikust osanik sageli mitte. Maksu 22/78 maksab ettevõte, mitte osanik ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004#para50)), ja peale üleminekuaja 7% ei pea Eesti dividendilt midagi kinni ([TuMS § 41](https://www.riigiteataja.ee/akt/129042026004#para41)). See, kas sinu elukohariik arvestab ettevõtte makstud maksu, sõltub selle riigi õigusest ja maksulepingust Eestiga ([Maksu- ja Tolliamet: maksulepingud](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-agreements), inglise keeles). Kogu maksukoormus võib seega olla 22/78 Eestis ja lisaks täielik dividendimaks elukohariigis.

Teise ELi riigi äriühingust osanik, kellel on vähemalt 10%, on paremas olukorras. Tema riik peab dividendi kas maksust vabastama või arvestama tütarettevõtja makstud tulumaksu ([emaettevõtja ja tütarettevõtja direktiiv, artiklid 3 ja 4](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02011L0096-20150217)).

## Palk, juhatuse liikme tasu või dividend: mis on odavam? {#palk-juhatuse-liikme-tasu-voi-dividend}

Dividend jätab omanikule kõige rohkem raha, kuid palk annab sotsiaalse kaitse. Iga 10 000 euro kohta, mille ettevõte 2026. aastal kulutab, jääb residendist omanikule dividendina umbes 7800 eurot, juhatuse liikme tasuna 5747 eurot ja palgana 5620 eurot. Tabel eeldab vaikimisi 2% kogumispensioni makset ja maksuvaba tulu arvestamata jätmist.

|                                    | Palk                                                              | Juhatuse liikme tasu       | Dividend                 |
| ---------------------------------- | ----------------------------------------------------------------- | -------------------------- | ------------------------ |
| Makstud brutosumma                 | 7473,84                                                           | 7518,80                    | 7800,00 (neto)           |
| Ettevõtte maksud                   | 2526,16 (sotsiaalmaks 33% ja tööandja töötuskindlustusmakse 0,8%) | 2481,20 (sotsiaalmaks 33%) | 2200,00 (tulumaks 22/78) |
| Töötaja töötuskindlustusmakse 1,6% | 119,58                                                            | puudub                     | puudub                   |
| Kogumispensioni makse 2%           | 149,48                                                            | 150,38                     | puudub                   |
| Kinnipeetud tulumaks 22%           | 1585,05                                                           | 1621,05                    | puudub                   |
| Omanikule jääv raha                | 5619,73                                                           | 5747,37                    | 7800,00                  |

Tabeli aluseks olevad reeglid:

- Palk ja juhatuse liikme tasu on füüsilise isiku tulu ([TuMS § 13](https://www.riigiteataja.ee/akt/129042026004#para13)). Ettevõte peab kinni 22% ([TuMS § 41](https://www.riigiteataja.ee/akt/129042026004#para41)) pärast töötuskindlustus- ja kogumispensioni maksete mahaarvamist ([§ 42 lg 5 ja 6](https://www.riigiteataja.ee/akt/129042026004#para42)).
- Sotsiaalmaks on 33% ([SMS § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019#para7)) palgalt ja juhatuse liikme tasult ([SMS § 2](https://www.riigiteataja.ee/akt/121052026019#para2)).
- 2026. aastal peetakse töötajalt kinni 1,6% töötuskindlustusmakset ja tööandja maksab 0,8% ([Maksu- ja Tolliamet: maksumäärad](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates), inglise keeles).
- Juhatuse liige, kes ei ole töötaja, ei ole töötuskindlustusega kindlustatud ([TKindlS § 3 lg 2](https://www.riigiteataja.ee/akt/121052026021#para3)).
- Kogumispensioni makse on vaikimisi 2%, valikul 4% või 6%, ja skeemiga mitteliitunud isikul null ([KoPS § 7 ja 9](https://www.riigiteataja.ee/akt/103122024016#para7)).
- Maksuvaba tulu 8400 eurot aastas (700 eurot kuus) kehtib palgale, mitte dividendile ([TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004#para23)). Alates pensioniea saabumise aastast asendab selle 9312 eurot aastas ([TuMS § 23⁵ lg 1](https://www.riigiteataja.ee/akt/129042026004#para23b5)).

Mida palk annab: Eestis elav juhatuse liige saab riikliku ravikindlustuse ainult siis, kui sotsiaalmaks on makstud vähemalt kuumäära pealt, mis on 2026. aastal 886 eurot ([RaKS § 5](https://www.riigiteataja.ee/akt/114042026002#para5), [Maksu- ja Tolliamet: maksumäärad](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates), inglise keeles). Mitteresidendist e-resident ei saa nii Eesti ravikindlustust. Eestis elava omaniku tavaline lahendus: igakuine tasu kuumäära suuruses või veidi suurem ja ülejäänu dividendina. Täpsemalt juhendis [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu) ja [palgakalkulaatoris](/et/kalkulaatorid/palgakalkulaator-bruto-neto).

## Kas Maksu- ja Tolliamet võib käsitleda dividendi palgana? {#kas-dividendi-voib-kasitleda-palgana}

Võib, kuid mitte ainult seetõttu, et omanik palka ei võta. Ükski reegel ei nõua, et juhatuse liikmele makstaks tasu, ja osaluse proportsioonis makstud dividend on seaduslik valik. Maksu- ja Tolliamet võib maksustada tehingut selle tegeliku majandusliku sisu järgi, kui tehing tehti maksudest kõrvalehoidumise eesmärgil ([MKS § 84](https://www.riigiteataja.ee/akt/109072026040#para84)). Ta võib jätta näiliku tehingu arvesse võtmata ([MKS § 83](https://www.riigiteataja.ee/akt/109072026040#para83)). Tulumaksu puhul võib ta jätta arvesse võtmata ka tehingu, mis ei ole tegelik ([TuMS § 5¹](https://www.riigiteataja.ee/akt/129042026004#para5b1), mis võtab üle [maksustamise vältimise vastase direktiivi](https://eur-lex.europa.eu/legal-content/ET/TXT/HTML/?uri=CELEX:02016L1164-20220101) artikli 6). Kui väljamakset käsitletakse palgana, võlgneb ettevõte sotsiaalmaksu, kinnipeetava tulumaksu ja intressi.

Palgale viitavad märgid:

- „Dividend“ jaotatakse tehtud töö või toodud müügi järgi, mitte osaluse järgi. Dividend makstakse võrdeliselt osa nimiväärtusega, kui põhikirjaga ei ole ette nähtud teisiti ([ÄS § 157 lg 2](https://www.riigiteataja.ee/akt/106072023131#para157)).
- Kindlad igakuised „dividendid“, mis makstakse enne majandusaasta aruande kinnitamist. Osaühingus on need õigusvastased ([ÄS § 157 lg 1](https://www.riigiteataja.ee/akt/106072023131#para157)).
- Väikesed osalused, mis antakse töötajatele peamiselt selleks, et neile dividendide kaudu tasu maksta.

Enda kaitseks märgi juhatuse liikme tasu otsus (tasuline või tasuta) osanike otsusesse ning maksa dividende ainult kinnitatud majandusaasta aruande alusel ja osaluse proportsioonis.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/automaksu-kalkulaator

# Automaksu kalkulaator

> Arvuta Eesti sõiduauto või kaubiku iga-aastane mootorsõidukimaks ja ühekordne registreerimistasu selle CO2 eriheite, täismassi ja vanuse järgi.

Law as of 30.09.2026. General information, not advice for your situation.

Eestis on kaks automaksu. **Mootorsõidukimaksu** maksab igal aastal registreeritud sõiduki omanik. **Registreerimistasu** makstakse üks kord enne sõiduki esmast registreerimist Eestis või esimesel omaniku vahetusel, kui sõiduki eest ei ole tasu kunagi makstud. Kalkulaator arvutab mõlemad sõiduauto (kategooria M1) või kaubiku (kategooria N1) kohta liiklusregistri andmete järgi. See arvutab maksustamisperioode alates 2026. aastast ja registreerimistasu alates 01.01.2026. Vali kategooria, mille järgi seadus sõidukit maksustab (vaata allpool istekohtade ja erivõimsuse reegleid).

## Iga-aastane mootorsõidukimaks {#mootorsoidukimaks}

WLTP heiteandmetega sõiduauto maks on kolme osa summa ([mootorsõidukimaksu seadus § 12 lg 1](https://www.riigiteataja.ee/akt/114112025027)):

| Osa     | Summa                                                                                                                                       |
| ------- | ------------------------------------------------------------------------------------------------------------------------------------------- |
| Baasosa | 50 eurot                                                                                                                                    |
| CO2     | 3 eurot grammi kohta vahemikus 118 kuni 150 g/km, 3,50 eurot grammi kohta vahemikus 151 kuni 200 g/km, 4 eurot grammi kohta alates 201 g/km |
| Mass    | 0,40 eurot iga täismassi kilogrammi kohta üle 2 000 kg (pistikhübriidil üle 2 200 kg), kuni 400 eurot                                       |

- Täiselektriline sõiduauto maksab 50 eurot ja 0,40 eurot iga kilogrammi kohta üle 2 400 kg, kokku kuni 440 eurot ([§ 12 lg 8](https://www.riigiteataja.ee/akt/114112025027)).
- Kaubik maksab 50 euro suurust baasosa ja CO2 osa alates 205 g/km; täiselektriline kaubik maksab 30 eurot ([§ 13](https://www.riigiteataja.ee/akt/114112025027)).
- Rohkem kui seitsme istekohaga sõiduautot maksustatakse kaubikuna ([§ 12 lg 10](https://www.riigiteataja.ee/akt/114112025027)). Kaubikut, mille erivõimsus ületab 0,20 kW kandevõime kilogrammi kohta, maksustatakse sõiduautona ([§ 13 lg 10](https://www.riigiteataja.ee/akt/114112025027)).
- **Vanus:** baasosast suurem osa korrutatakse kordajaga 0,92, kui sõiduk on 1. jaanuari seisuga vähemalt 5 aastat vana. Kordaja väheneb igal aastal ning on 15 aasta vanuselt 0,1 ja 20 aasta vanuselt 0 ([§ 14](https://www.riigiteataja.ee/akt/114112025027)). 20 aastat vana sõiduk maksab ainult baasosa.

**Kes maksab ja millal.** Terve aasta eest maksab omanik 1. jaanuari seisuga. Kui omanik on liisinguandja, mitteresidendist füüsiline isik või Eestis registreerimata juriidiline isik, maksab vastutav kasutaja ([§ 5, § 6](https://www.riigiteataja.ee/akt/114112025027)). EMTA saadab teate 15. veebruariks ja maks tasutakse kahes osas, 15. juuniks ja 15. detsembriks ([§ 7 lg 4, § 9 lg 1](https://www.riigiteataja.ee/akt/114112025027)). Aasta jooksul esmakordselt registreeritud sõiduk maksab proportsionaalse summa ühe maksena ([§ 8](https://www.riigiteataja.ee/akt/114112025027)).

### Näide {#naide-mootorsoidukimaks}

Bensiinimootoriga sõiduauto, mis registreeriti esmakordselt 2020. aasta keskel, WLTP 150 g/km, täismass 1 900 kg. 1. jaanuaril 2026 on see vähemalt 5 aastat vana:

| Rida                                    | Summa (eurot) |
| --------------------------------------- | ------------- |
| CO2 osa: 33 grammi (118 kuni 150) x 3   | 99,00         |
| Massiosa (alla 2 000 kg)                | 0,00          |
| Vanusest sõltuv kordaja 0,92: 99 x 0,92 | 91,08         |
| Baasosa                                 | 50,00         |
| **Maks 2026. aasta eest**               | **141,08**    |

See tasutakse kahes osas: 70,54 eurot 15.06.2026 ja 70,54 eurot 15.12.2026.

## Registreerimistasu {#registreerimistasu}

Tasu on sätestatud liiklusseaduses, mitte mootorsõidukimaksu seaduses, ja Transpordiamet määrab selle enne registrikannet ([liiklusseadus § 190¹⁸, § 190¹⁹](https://www.riigiteataja.ee/akt/111072026044)). Sõiduauto puhul ([§ 190²²](https://www.riigiteataja.ee/akt/111072026044)):

| Osa     | Summa                                                                                                                                      |
| ------- | ------------------------------------------------------------------------------------------------------------------------------------------ |
| Baasosa | 150 eurot                                                                                                                                  |
| CO2     | 5 eurot grammi kohta vahemikus 1 kuni 117 g/km, 10 eurot vahemikus 118 kuni 150, 30 eurot vahemikus 151 kuni 200, 50 eurot alates 201 g/km |
| Mass    | 2 eurot iga kilogrammi kohta üle 2 000 kg (pistikhübriidil üle 2 200 kg), kuni 2 000 eurot                                                 |

Täiselektriline sõiduauto maksab 150 eurot ja 2 eurot iga kilogrammi kohta üle 2 400 kg, kokku kuni 2 200 eurot ([§ 190²² lg 8](https://www.riigiteataja.ee/akt/111072026044)). Kaubik maksab 300 euro suurust baasosa ja oma CO2 skaala järgi, massiosa ei ole; täiselektriline kaubik maksab 200 eurot ([§ 190²³](https://www.riigiteataja.ee/akt/111072026044)). Baasosast suuremat osa vähendab vanusest sõltuv kordaja, mis on 1 aasta vanuselt 0,87 ja 20 aasta vanuselt 0,05 ([§ 190²⁴](https://www.riigiteataja.ee/akt/111072026044)).

Näide: uus bensiinimootoriga sõiduauto, 130 g/km ja 1 900 kg, maksab 150 + 117 x 5 + 13 x 10 = 865 eurot.

## Mida see ei arvesta {#mida-ei-arvesta}

- Sõidukit, mille CO2 andmed liiklusregistris puuduvad. Seadus hindab sel juhul CO2 eriheidet võimsuse, massi ja vanuse järgi ([§ 12 lg 3 kuni 7](https://www.riigiteataja.ee/akt/114112025027)). Ainult NEDC andmetega sõiduki puhul arvutab kalkulaator iga-aastase maksu: ta korrutab NEDC väärtuse sõiduautol 1,21-ga ja kaubikul 1,3-ga ([§ 12 lg 2, § 13 lg 2](https://www.riigiteataja.ee/akt/114112025027)). Sellisele sõidukile ta registreerimistasu ei arvuta.
- Ühe aasta vanuse või vanema sõiduki registreerimistasu: kalkulaator annab ainult uue sõiduki tasu ega rakenda [liiklusseaduse § 190²⁴](https://www.riigiteataja.ee/akt/111072026044) vanusest sõltuvat kordajat.
- Maksustamisperioode enne 2026. aastat.
- Maksuvabastusi ja lapsevanema maksukohustuse vähendamist, mis kehtib ainult füüsilisest isikust lapsevanemale ja mitte kunagi ettevõttele ([§ 15, § 15¹](https://www.riigiteataja.ee/akt/114112025027)).
- Mootorrattaid ja muid kategooriaid ning veoautode teekasutustasu.
- Registreerimistasu tagastamist, kui sõiduk viiakse Eestist välja.

Juhend [automaksu ja kindlustuse](/et/juhendid/automaks-ja-kindlustus) kohta käsitleb hilinenud makset, registrist kustutamist ja sõidukiparki. Lehed [automaksu tasumise](/et/juhendid/automaks-ja-kindlustus/automaksu-tasumine) ja [auto registreerimistasu](/et/juhendid/automaks-ja-kindlustus/auto-registreerimistasu) kohta selgitavad, kes maksab ja kuidas seda kirjendada, ning juhend [ametiauto isikliku kasutamise](/et/juhendid/ametiauto-isiklik-kasutamine) kohta käsitleb erisoodustust.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/dividendi-kalkulaator

# Dividendi kalkulaator

> Arvuta Eesti ettevõtte tulumaks dividendilt netosummast või kogukulust, väljamakse kuupäeval kehtiva määraga, ja vaata TSD tähtaega.

Law as of 30.09.2026. General information, not advice for your situation.

Kalkulaator arvutab tulumaksu, mida Eesti ettevõte maksab dividendi väljamaksmisel. Sisesta osanikele makstav netodividend või dividendi ja selle maksu kogukulu, väljamakse kuupäev, dividendi liik ja füüsilistele isikutele makstav osa. Kalkulaator näitab maksu, kinnipeetud tulumaksu, maksustamisperioodi ja kuupäeva, mil ettevõte peab hiljemalt [TSD](/et/sonastik/tsd-deklaratsioon) esitama ja maksu tasuma.

## Reeglid, mida see rakendab {#reeglid}

- **Maksab ettevõte, mitte osanik.** Residendist ettevõte maksab kasumilt tulumaksu selle jaotamisel, väljamakse kuul ([tulumaksuseadus § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Netodividendilt ei peeta midagi kinni, olenemata sellest, kas osanik on füüsiline isik või ettevõte, resident või mitteresident, välja arvatud allpool kirjeldatud kahel 7 protsendi juhul.
- **Määr on 22/78 netodividendist** väljamaksetelt alates 01.01.2025. Määr on 22 protsenti, mida rakendatakse netosummale, mis on jagatud 0,78-ga ([§ 4 lg 1 ja 1¹](https://www.riigiteataja.ee/akt/129042026004)). See on umbes 28,2 protsenti netodividendist ehk 22 protsenti kogukulust.
- **Enne 2025. aastat oli määr 20/80** ja aastatel 2019 kuni 2024 sai regulaarset dividendi maksustada määraga 14/86. Mõlemad lõppesid väljamaksetel alates 01.01.2025 ([20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107)). Tõus 24/76-le alates 2026. aastast jäeti ära enne, kui see jõustus ([03.12.2025 seadus](https://www.riigiteataja.ee/akt/118122025003)).
- **7 protsendi kinnipidamine.** Kuni 31.12.2024 pidas ettevõte kinni 7 protsenti regulaarselt dividendilt, mida maksustati määraga 14/86 ja mis maksti füüsilisele isikule ([20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107)). Alates 01.01.2025 peab ettevõte kinni 7 protsenti, kui ta maksab füüsilisele isikule edasi dividendi, mis on maksuvaba, sest see pärineb saadud dividendist, ja kui selle aluseks olevat kasumit maksustati määraga 14/86; sellelt dividendilt ettevõtte tulumaksu ei maksta ([§ 61 lg 68](https://www.riigiteataja.ee/akt/129042026004)). Kalkulaator rakendab 7 protsenti füüsilistele isikutele makstavale osale.
- **Loeb väljamakse kuupäev.** Määr ja maksustamisperiood sõltuvad väljamakse kuust, mitte kasumi aastast ega osanike otsuse kuupäevast ([§ 3 lg 2, § 50 lg 1, § 61 lg 19](https://www.riigiteataja.ee/akt/129042026004)).
- **Tähtaeg.** Ettevõte deklareerib dividendi TSD lisal 7, esitab iga saaja andmed vormil INF 1 ja tasub maksu väljamaksele järgneva kuu 10. kuupäevaks ([§ 54](https://www.riigiteataja.ee/akt/129042026004)). Kui 10. kuupäev langeb nädalavahetusele või riigipühale, nihkub tähtaeg järgmisele tööpäevale ([maksukorralduse seadus § 50 lg 1](https://www.riigiteataja.ee/akt/109072026040)).

| Väljamakse kuupäev         | Määr netodividendist                 | Allikas                                                                                                                    |
| -------------------------- | ------------------------------------ | -------------------------------------------------------------------------------------------------------------------------- |
| 01.01.2019 kuni 31.12.2024 | 20/80 (regulaarsel dividendil 14/86) | § 4 ja § 50¹ varasem sõnastus, mille tunnistas kehtetuks [20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107) |
| alates 01.01.2025          | 22/78                                | [Tulumaksuseadus § 4 lg 1 ja 1¹](https://www.riigiteataja.ee/akt/129042026004)                                             |

## Näide {#naide}

Osanikud otsustavad maksta netodividendi 7 800 eurot, mis makstakse välja 15.09.2026:

| Rida                                     | Summa (eurot) |
| ---------------------------------------- | ------------- |
| Osanikele makstav netodividend           | 7 800,00      |
| Brutosumma: 7 800 / 0,78                 | 10 000,00     |
| Tulumaks: 10 000 x 22% (= 7 800 x 22/78) | 2 200,00      |
| Ettevõtte kogukulu                       | 10 000,00     |

Maksustamisperiood on 2026. aasta september. 10.10.2026 on laupäev, seega tuleb TSD esitada ja maks tasuda esmaspäevaks, 12.10.2026 ([EMTA kalender](https://www.emta.ee/events)).

Vastupidi: kui kogukulu on B eurot, on netodividend B x 0,78 ja maks B x 0,22. Sage viga on arvutada 22 protsenti netodividendist (7 800 eurolt 1 716 eurot) 22/78 asemel (2 200 eurot); vahe muutub maksuvõlaks koos intressiga.

## Mida see ei arvesta {#mida-ei-arvesta}

- **Kas ettevõte tohib üldse maksta.** Osaühing maksab ainult kinnitatud majandusaasta aruandes näidatud kasumist ja mitte siis, kui netovara langeks alla osakapitali ja nende reservide summa, mida ei tohi välja maksta. Selles testis arvestatakse ka maksu ([äriseadustik § 157](https://www.riigiteataja.ee/akt/106072023131)).
- **Muid dividende, mida makstakse edasi saadud dividendist**, mille ettevõte sai tütarettevõttelt, milles tal oli vähemalt 10 protsenti osalust, ja mis võivad olla maksuvabad ([§ 50 lg 1¹](https://www.riigiteataja.ee/akt/129042026004)). Kalkulaator arvestab ainult eespool kirjeldatud 7 protsendi juhtu.
- **7 protsendi juhul enne kinnipidamist mahaarvatavat maksuvaba tulu** ja välismaal elava osaniku madalamat lepingujärgset määra.
- **Väljamakset enne 01.01.2019.**
- **Osaniku enda maksu tema elukohariigis.** Välismaal elav osanik võib olla kohustatud maksma maksu selles riigis. Vaata juhendit [maksuresidentsuse ja püsiva tegevuskoha](/et/juhendid/maksuresidentsus-ja-pusiv-tegevuskoht) kohta.

Juhendid [tulumaksu kohta väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt) ja [dividendide maksmise](/et/juhendid/dividendide-maksmine) kohta selgitavad mudelit ja samme ning juhend [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu) kohta võrdleb dividendi palgaga.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/kaibemaksu-kalkulaator

# Käibemaksu kalkulaator

> Lisa käibemaks summale käibemaksuta või eralda see summast käibemaksuga kuupäeval kehtiva Eesti määra järgi: standardmäär 24, 22 või 20 protsenti, majutus 13 protsenti, vähendatud määr 9 protsenti.

Law as of 30.09.2026. General information, not advice for your situation.

Kalkulaator lisab Eesti [käibemaksu](/et/sonastik/kaibemaks-eestis) summale käibemaksuta või eraldab käibemaksu summast käibemaksuga. Valid käibe liigi ja maksustatava käibe tekkimise kuupäeva ning kalkulaator rakendab sel kuupäeval kehtivat määra.

## Valemid {#valemid}

- **Lisa summale käibemaks:** käibemaks = summa käibemaksuta x määr; summa käibemaksuga = summa käibemaksuta + käibemaks.
- **Eralda summast käibemaks:** käibemaks = summa käibemaksuga x määr / (100 + määr); summa käibemaksuta = summa käibemaksuga - käibemaks. Määra 24 protsenti puhul on käibemaks 24/124 summast käibemaksuga.

Summad ümardatakse sendi täpsusega.

## Määrad, mida see rakendab {#maarad}

| Käive                                                             | Määr         | Kehtib                                                         | Allikas                                                                         |
| ----------------------------------------------------------------- | ------------ | -------------------------------------------------------------- | ------------------------------------------------------------------------------- |
| Standardmäär                                                      | 24 protsenti | käibe tekkimise päev 01.07.2025 või hiljem, lõppkuupäev puudub | [KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021)                   |
| Standardmäär                                                      | 22 protsenti | 01.01.2024 kuni 30.06.2025                                     | [KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021), varasem sõnastus |
| Standardmäär                                                      | 20 protsenti | kuni 31.12.2023                                                | [KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021), varasem sõnastus |
| Majutus koos hommikusöögiga või ilma                              | 13 protsenti | alates 01.01.2025 (varem 9 protsenti)                          | [KMS § 15 lg 1¹](https://www.riigiteataja.ee/akt/130122025021)                  |
| Raamatud ja õppekirjandus, loetletud ravimid ja meditsiiniseadmed | 9 protsenti  | kehtib                                                         | [KMS § 15 lg 2 p 1 ja 2](https://www.riigiteataja.ee/akt/130122025021)          |
| Ajakirjandusväljaanded                                            | 9 protsenti  | alates 01.01.2025 (5 protsenti 01.08.2022 kuni 31.12.2024)     | [KMS § 15 lg 2 p 5](https://www.riigiteataja.ee/akt/130122025021)               |

Nullmäära, mida kohaldatakse kauba ekspordile, ühendusesisesele kaupade käibele ja mõnele teenusele, kalkulaatoris ei ole: 0 protsendi puhul ei ole käibemaksu, mida lisada või eraldada ([KMS § 15 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021)).

Toidul, toitlustusel ja reisijateveol ei ole Eestis vähendatud määra: neile kehtib standardmäär ([KMS § 15](https://www.riigiteataja.ee/akt/130122025021)). Määral 24 protsenti ei ole lõppkuupäeva, sest seadus, mis tunnistas kehtetuks julgeolekumaksu seaduse, kaotas ka kavandatud tagasipöördumise 22 protsendile ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).

## Milline kuupäev loeb {#milline-kuupaev}

Kehtib **maksustatava käibe tekkimise** kuupäeva määr, mitte arve kuupäeva ega tänase päeva määr ([KMS § 11](https://www.riigiteataja.ee/akt/130122025021)). Käive tekib kauba üleandmise või teenuse osutamise päeval või tasu saamise päeval, olenevalt sellest, kumb on varasem. Ettemaks määrab määra ainult tasutud osa kohta. EMTA näited 01.07.2025 muutuse kohta ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)):

- Kaup tasuti täielikult ette 2025. aasta juunis ja anti üle 2025. aasta juulis: kogu käibele 22 protsenti.
- Kreeditarve 2025. aasta juulis 2025. aasta mais tehtud müügi kohta: 22 protsenti, nagu algsel arvel ([KMS § 29 lg 13](https://www.riigiteataja.ee/akt/130122025021)).
- Arve koostati 2025. aasta juunis, kaup anti üle ja tasuti 2025. aasta augustis: 24 protsenti.

## Näide {#naide}

Teenus, mille maksustatava käibe tekkimise päev on 15.09.2026, summa käibemaksuta 1 000 eurot, standardmäär:

| Rida               | Summa (eurot) |
| ------------------ | ------------- |
| Summa käibemaksuta | 1 000,00      |
| Käibemaks 24%      | 240,00        |
| Summa käibemaksuga | 1 240,00      |

Vastupidi: summast käibemaksuga 1 240 eurot on käibemaks 1 240 x 24 / 124 = 240 eurot ja summa käibemaksuta 1 000 eurot.

## Mida see ei arvesta {#mida-ei-arvesta}

- Kas käive on üldse maksustatav, maksuvaba või maksustatakse teises liikmesriigis. Vaata juhendit [piiriüleste teenuste käibemaksu ja OSS-i](/et/juhendid/piiriuleste-teenuste-kaibemaks-oss) kohta.
- Kas pead registreeruma: vaata juhendit [käibemaksukohustuslaseks registreerimise](/et/juhendid/kaibemaksukohustuslaseks-registreerimine) kohta.
- Sisendkäibemaksu, mida ei saa täielikult maha arvata. Vaata juhendit [sisendkäibemaksu ja käibedeklaratsiooni](/et/juhendid/sisendkaibemaks-ja-kaibedeklaratsioon) kohta.
- Maksustatava käibe tekkimise päeva enne 01.07.2009 standardmäära puhul, enne 01.01.2009 9 ja 13 protsendi ridade puhul või enne 01.08.2022 ajakirjandusväljaannete puhul: kalkulaator ütleb, et ta seda kuupäeva ei arvuta.
- Üleminekusätteid, mis lubavad mõnel kassapõhise arvestusega maksukohustuslasel varasemat määra mõnda aega edasi kasutada.

Iga määra ajalugu on lehel [Käibemaksumäärad Eestis](/et/juhendid/kaibemaksumaarad-eestis).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/maksutahtaegade-kalender

# Maksutähtaegade kalender

> Eesti TSD, KMD ja KMD INF tegelikud tähtajad iga kuu kohta, nihutatuna nädalavahetuste ja riigipühade võrra, ning majandusaasta aruande tähtaeg.

Law as of 30.09.2026. General information, not advice for your situation.

Kalender näitab valitud kuu tähtaegu: päeva, mil Eesti ettevõte peab hiljemalt esitama eelmise kuu igakuised deklaratsioonid ja tasuma maksu, ning juunis eelmise kalendriaasta majandusaasta aruande. Iga TSD ja KMD kuupäev on nihutatud nädalavahetuste ja riigipühade võrra, seega on see tegelik viimane päev, mitte seaduses nimetatud päev.

## Tähtajad, mida see näitab {#tahtajad}

| Deklaratsioon                         | Mida see hõlmab                                                                                                                                                                                   | Tähtaeg                                                                                                                                       | Allikas                                                                                                                                                            |
| ------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| [TSD](/et/sonastik/tsd-deklaratsioon) | Kuu väljamaksetelt tulumaks, sotsiaalmaks, töötuskindlustusmakse ja kogumispensioni makse; ettevõtte tulumaks dividendidelt, erisoodustustelt, kingitustelt ja ettevõtlusega mitteseotud kuludelt | Järgmise kuu 10. kuupäev, esitamine ja tasumine                                                                                               | [Tulumaksuseadus § 40 lg 4 ja 5, § 54](https://www.riigiteataja.ee/akt/129042026004); [sotsiaalmaksuseadus § 9 lg 1](https://www.riigiteataja.ee/akt/121052026019) |
| KMD ja KMD INF                        | Kuu [käibedeklaratsioon](/et/sonastik/kaibemaks-eestis) ja selle arvepõhine lisa                                                                                                                  | Järgmise kuu 20. kuupäev, esitamine ja tasumine                                                                                               | [Käibemaksuseadus § 27 lg 1, § 38 lg 1](https://www.riigiteataja.ee/akt/130122025021)                                                                              |
| Majandusaasta aruanne                 | Esitatakse äriregistrile                                                                                                                                                                          | 6 kuud pärast majandusaasta lõppu: kalendriaastaga kokku langeva majandusaasta puhul 30. juuni; kalender näitab ainult sellist majandusaastat | [Äriseadustik § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131)                                                                                            |

## Reeglid, mida see rakendab {#reeglid}

- **Nädalavahetused ja riigipühad.** Laupäevale, pühapäevale või riigipühale langev TSD või KMD tähtaeg nihkub järgmisele tööpäevale ([maksukorralduse seadus § 50 lg 1](https://www.riigiteataja.ee/akt/109072026040); [tsiviilseadustiku üldosa seadus § 136 lg 8](https://www.riigiteataja.ee/akt/131122024048)). Riigipühad on pühade ja tähtpäevade seaduse järgi; suure reede ja nelipühade 1. püha kuupäev arvutatakse lihavõttepühade järgi ([§ 1, § 2](https://www.riigiteataja.ee/akt/120122022005)).
- **Raha peab kohale jõudma.** Makse on õigeaegne ainult siis, kui see jõuab tähtpäevaks Maksu- ja Tolliameti kontole; saatmise päev ei loe ([maksukorralduse seadus § 105 lg 5](https://www.riigiteataja.ee/akt/109072026040)). Tee makse piisavalt vara, et see jõuaks selleks päevaks kohale.
- **Intress.** Hilinenud maksult arvestatakse intressi 0,06 protsenti päevas alates tähtpäevale järgnevast päevast ([maksukorralduse seadus § 115 lg 1, § 117 lg 1](https://www.riigiteataja.ee/akt/109072026040)). Kui raha jõuab kohale nihutatud tööpäeval, intressi ei arvestata.

## Näide: 2026 {#naide-2026}

2026. aasta iga maksustamisperioodi deklaratsioonide tähtaeg:

| Periood   | TSD                                | KMD ja KMD INF                      |
| --------- | ---------------------------------- | ----------------------------------- |
| Jaanuar   | 10.02.2026                         | 20.02.2026                          |
| Veebruar  | 10.03.2026                         | 20.03.2026                          |
| Märts     | 10.04.2026                         | 20.04.2026                          |
| Aprill    | **11.05.2026** (10.05 on pühapäev) | 20.05.2026                          |
| Mai       | 10.06.2026                         | **22.06.2026** (20.06 on laupäev)   |
| Juuni     | 10.07.2026                         | 20.07.2026                          |
| Juuli     | 10.08.2026                         | **21.08.2026** (20.08 on riigipüha) |
| August    | 10.09.2026                         | **21.09.2026** (20.09 on pühapäev)  |
| September | **12.10.2026** (10.10 on laupäev)  | 20.10.2026                          |
| Oktoober  | 10.11.2026                         | 20.11.2026                          |
| November  | 10.12.2026                         | **21.12.2026** (20.12 on pühapäev)  |
| Detsember | **11.01.2027** (10.01 on pühapäev) | 20.01.2027                          |

2026. aasta nihutatud kuupäevad vastavad Maksu- ja Tolliameti avaldatud kalendrile ([EMTA](https://www.emta.ee/events)). Ettevõttel, mille majandusaasta on kalendriaasta 2025, oli majandusaasta aruande tähtaeg 30.06.2026.

## Mida see ei arvesta {#mida-ei-arvesta}

- Kvartaalset OSS-deklaratsiooni, IOSS-deklaratsiooni, ühendusesisese käibe aruannet (VD, kuni 31.12.2026), vormi INF 14 ja aruannet seotud isikutele antud laenude kohta.
- Mootorsõidukimaksu, mis tasutakse kahes osas 15. juuniks ja 15. detsembriks. Vaata [automaksu kalkulaatorit](/et/kalkulaatorid/automaksu-kalkulaator).
- Kas TSD tuleb kuu kohta üldse esitada: vaata [TSD](/et/sonastik/tsd-deklaratsioon) selgitust.
- Majandusaasta aruannet, kui majandusaasta ei lõpe 31. detsembril. Kalender näitab majandusaasta aruande kuupäeva nii, nagu seadus selle nimetab, ega nihuta seda.

Juhendid [sisendkäibemaksu ja käibedeklaratsiooni](/et/juhendid/sisendkaibemaks-ja-kaibedeklaratsioon), [töötaja palkamise](/et/juhendid/tootaja-palkamine) ja [majandusaasta aruande esitamise](/et/juhendid/majandusaasta-aruanne-ja-audit/majandusaasta-aruande-esitamine) kohta selgitavad, mida iga deklaratsioon sisaldab.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/normtundide-kalender

# Normtundide kalender

> Täistööajaga töötaja iga kuu tööaja norm Eestis koos riigipühade ja neile eelnevate lühendatud tööpäevadega.

Law as of 30.09.2026. General information, not advice for your situation.

Kalender näitab iga kuu tööpäevade arvu, riigipühi ja täistööajaga töötaja tööaja normi (normtunde). Tööandja kasutab normi tunnitasu, osalise tööaja tasu ja ületunnitöö arvutamisel ning iga töötaja tööaja arvestuses. Kalender hõlmab aastaid alates 2025. aastast kuni järgmise aastani.

## Kuidas normi arvestatakse {#kuidas-arvestatakse}

- **Täistööaeg on 40 tundi seitsme päeva jooksul**, kui pooled ei ole kokku leppinud lühemas ajas ([töölepingu seadus § 43 lg 1](https://www.riigiteataja.ee/akt/103072026034)). Kalender arvestab iga tööpäeva, esmaspäevast reedeni, 8 tunniga ([§ 43 lg 2](https://www.riigiteataja.ee/akt/103072026034)).
- **Riigipühad ei ole tööpäevad.** Kalender kasutab pühade ja tähtpäevade seaduse riigipühi ([§ 1 ja § 2](https://www.riigiteataja.ee/akt/120122022005)): uusaasta (01.01), iseseisvuspäev (24.02), suur reede, ülestõusmispühade 1. püha, kevadpüha (01.05), nelipühade 1. püha, võidupüha (23.06), jaanipäev (24.06), taasiseseisvumispäev (20.08), jõululaupäev (24.12), esimene jõulupüha (25.12) ja teine jõulupüha (26.12). Suure reede, ülestõusmispühade 1. püha ja nelipühade 1. püha kuupäev sõltub lihavõttepühadest.
- **Neli tööpäeva on 3 tunni võrra lühemad.** Tööandja lühendab uusaastale, iseseisvuspäevale, võidupühale ja jõululaupäevale eelnevat tööpäeva kolme tunni võrra ([töölepingu seadus § 53](https://www.riigiteataja.ee/akt/103072026034)). Kalender arvestab selle päeva 5 tunniga.

Seega on kuu norm = 8 tundi x tööpäevad - 3 tundi x selle kuu lühendatud tööpäevad.

## Näide: 2026 {#naide-2026}

| Kuu       | Tööpäevad | Lühendatud tööpäevad | Norm (tundi) |
| --------- | --------- | -------------------- | ------------ |
| Jaanuar   | 21        | 0                    | 168          |
| Veebruar  | 19        | 1 (23.02)            | 149          |
| Märts     | 22        | 0                    | 176          |
| Aprill    | 21        | 0                    | 168          |
| Mai       | 20        | 0                    | 160          |
| Juuni     | 20        | 1 (22.06)            | 157          |
| Juuli     | 23        | 0                    | 184          |
| August    | 20        | 0                    | 160          |
| September | 22        | 0                    | 176          |
| Oktoober  | 22        | 0                    | 176          |
| November  | 21        | 0                    | 168          |
| Detsember | 21        | 2 (23.12 ja 31.12)   | 162          |
| **Aasta** | **252**   | **4**                | **2 004**    |

2026. aasta detsember samm-sammult: 23 argipäevast lahutatakse jõululaupäev (neljapäev, 24.12) ja esimene jõulupüha (reede, 25.12), nii et jääb 21 tööpäeva. Kolmapäev, 23.12, eelneb jõululaupäevale ja neljapäev, 31.12, eelneb 2027. aasta uusaastale, seega on mõlemad lühendatud: 21 x 8 - 2 x 3 = 162 tundi.

## Tasu riigipühal tehtud töö eest {#tasu-riigipuhal}

Kui tööaeg langeb riigipühale, maksab tööandja selle töö eest kahekordset töötasu, kui pooled ei ole kokku leppinud, et selle asemel antakse vaba aega ([töölepingu seadus § 45 lg 2 ja 3](https://www.riigiteataja.ee/akt/103072026034)).

## Mida see ei arvesta {#mida-ei-arvesta}

- Aastaid enne 2025. aastat.
- Osalise tööajaga töötajat: tema norm on kokkulepitud tundidega proportsionaalne.
- Summeeritud tööaja arvestust ja vahetustega töögraafikuid, kus tunde arvestatakse pikema perioodi jooksul.
- Alaealiste tööaja piiranguid ning ületunnitöö ja puhkeaja reegleid.

Juhend [töölepingu lõpetamise ja puhkuse](/et/juhendid/toolepingu-lopetamine-ja-puhkus) kohta käsitleb ületunnitööd, öötööd ja riigipühi ning [puhkusetasu kalkulaator](/et/kalkulaatorid/puhkusetasu-kalkulaator) kasutab samu riigipühi.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/paevaraha-kalkulaator

# Päevaraha kalkulaator

> Arvuta Eestist välisriiki tehtud lähetuse maksuvaba päevaraha: esimese 15 päeva eest 75 eurot päevas, edasi 40 eurot päevas, ja maksustatav ülejääk.

Law as of 30.09.2026. General information, not advice for your situation.

Kalkulaator arvutab välislähetuse päevaraha, mida ettevõte võib maksta maksuvabalt, ja piirmäära ületava osa, mida maksustatakse palgana. Sisesta lähetusse sõidu päev ja lähetusest saabumise päev, kas need kaks päeva lähevad arvesse, teistel lähetustel lähetusse sõidu kuus juba kasutatud kõrgema määraga päevad, kas tasuta toitlustamine on tagatud ja soovi korral makstud päevaraha. Kalkulaator näitab ka väikseimat summat, mida tööandja peab maksma.

## Reeglid, mida see rakendab {#reeglid}

- **Piirmäärad.** Välislähetuse maksuvaba päevaraha on lähetuse esimese 15 päeva eest 75 eurot päevas, kuid kalendrikuus kokku mitte rohkem kui 15 päeva eest, ja iga järgmise päeva eest 40 eurot ([tulumaksuseadus § 13 lg 3 p 1](https://www.riigiteataja.ee/akt/129042026004)). Need piirmäärad kehtivad alates 01.01.2025.
- **Eesti-sisese lähetuse päevaraha ei ole.** Eesti-sisese lähetuse puhul ei ole maksuvaba päevaraha: maksuvabalt saab hüvitada ainult dokumenteeritud sõidu-, majutus- ja muud põhjendatud kulud ([lähetuse määrus § 2, § 7](https://www.riigiteataja.ee/akt/102072025020)).
- **Kes võib seda saada.** Töötaja ning juhatuse või nõukogu liige. Käsunduslepingu alusel töötav isik ei või; talle makstud päevaraha on osa tema tasust ([tulumaksuseadus § 13 lg 3 p 1](https://www.riigiteataja.ee/akt/129042026004); [määrus § 1](https://www.riigiteataja.ee/akt/102072025020)).
- **Millised päevad lähevad arvesse.** Lähetuskoht peab asuma vähemalt 50 km kaugusel selle asula piirist, kus inimene tavaliselt tööd teeb. Lähetusse sõidu päev läheb arvesse, kui sõiduk väljub hiljemalt kell 21.00, ja lähetusest saabumise päev, kui sõiduk saabub pärast kella 3.00. Kui inimene saabub ja sõidab uuesti lähetusse samal päeval, loetakse see päev üks kord ([määrus § 4](https://www.riigiteataja.ee/akt/102072025020)).
- **Alammäär.** Tööandja peab maksma töötajale või juhatuse liikmele välisriigis vähemalt 40 eurot päevas. Kui lähetuskohas on tagatud tasuta toitlustamine, võib ta päevaraha vähendada kuni 70 protsendi võrra. See on töösuhte reegel selle kohta, mida töötajale võlgnetakse; see ei muuda maksuvaba piirmäära ([määrus § 3, § 4 lg 4](https://www.riigiteataja.ee/akt/102072025020)).
- **Üle piirmäära.** Ülejääk maksustatakse palgana TSD lisal 1: tulumaks, sotsiaalmaks ja kogumispensioni makse, töötajal lisaks töötuskindlustusmakse, juhatuse liikmel mitte ([määrus § 9 lg 1](https://www.riigiteataja.ee/akt/102072025020); [töötuskindlustuse seadus § 3 lg 2 p 3](https://www.riigiteataja.ee/akt/121052026021)). Piirmäära piires ei ole tulumaksu ega sotsiaalmaksu ([sotsiaalmaksuseadus § 3 p 1](https://www.riigiteataja.ee/akt/121052026019)).

## Näited {#naited}

| Lähetus                                      | Maksuvaba päevaraha            |
| -------------------------------------------- | ------------------------------ |
| 10 päeva välisriigis                         | 10 x 75 = 750 eurot            |
| 20 päeva välisriigis ühe kalendrikuu jooksul | 15 x 75 + 5 x 40 = 1 325 eurot |

Kui ettevõte maksab 10-päevase lähetuse eest 80 eurot päevas, maksab ta 800 eurot: 750 eurot on maksuvaba ja 50 eurot maksustatakse palgana.

## Mida see ei arvesta {#mida-ei-arvesta}

- **Välisriigis asuvat töökohta.** Kui inimene teeb tavaliselt tööd teises riigis, on sealt tehtud lähetus maksuvaba ainult selle riigi piirmäärade ulatuses ja Eesti 75 ja 40 euro suuruseid piirmäärasid ei saa nende asemel kasutada ([tulumaksuseadus § 13 lg 3 p 1¹](https://www.riigiteataja.ee/akt/129042026004)).
- **Ettevõtte makstud toitlustamist** lisaks täielikule päevarahale, mis on erisoodustus ([EMTA küsimused ja vastused](https://emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/erisoodustused/toolahetuse-kusimused-ja-vastused)).
- **Kolmanda isiku, näiteks kliendi makstud päevaraha**, mis arvestatakse sama piirmäära sisse ([määrus § 5, § 8](https://www.riigiteataja.ee/akt/102072025020)).
- Sõidu-, majutus- ja muid dokumenteeritud kulusid ning isikliku sõiduauto kasutamise hüvitist.
- **Lähetust, mis algab enne 01.01.2025.**
- **Teisi lähetusi järgmises kuus.** Kui lähetus kestab järgmisse kuusse, arvestab kalkulaator ainult lähetusse sõidu kuus juba kasutatud kõrgema määraga päevi.

Juhend [erisoodustuste ja lähetuste](/et/juhendid/erisoodustused-ja-lahetused) kohta käsitleb töölähetusi, toitlustamist ja lähetuse dokumente.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/palgakalkulaator-bruto-neto

# Palgakalkulaator

> Arvuta Eesti palga või juhatuse liikme tasu netosumma ja tööandja kogukulu koos tulumaksu, maksuvaba tulu, sotsiaalmaksu, töötuskindlustusmakse ja kogumispensioni maksega.

Law as of 30.09.2026. General information, not advice for your situation.

Kalkulaator arvutab kuu brutosummast inimese netopalga ja ettevõtte kogukulu. See sobib töölepingu alusel makstavale palgale ja juhatuse liikme tasule, mida maksustatakse erinevalt. Võid sisestada ka netopalga või tööandja kogukulu ja kalkulaator leiab brutosumma. Vali aasta ja väljamakse kuu: iga määr tuleb kuupäevaga reast, millel on oma allikas. Kalkulaator arvutab 2026. aastat.

## Mida see arvutab {#mida-arvutab}

| Rida                              | Töötaja (palk)                                               | Juhatuse liige (tasu)                                        |
| --------------------------------- | ------------------------------------------------------------ | ------------------------------------------------------------ |
| Kinnipeetud töötuskindlustusmakse | 1,6 protsenti                                                | ei ole                                                       |
| Kinnipeetud kogumispensioni makse | 2, 4 või 6 protsenti, kui inimene on II sambaga liitunud     | 2, 4 või 6 protsenti, kui inimene on II sambaga liitunud     |
| Maksuvaba tulu                    | Kuni 700 eurot, kui inimene on selle kohta avalduse esitanud | Kuni 700 eurot, kui inimene on selle kohta avalduse esitanud |
| Kinnipeetud tulumaks              | 22 protsenti ülejäänud summast                               | 22 protsenti ülejäänud summast                               |
| Sotsiaalmaks, maksab ettevõte     | 33 protsenti, vähemalt 886 eurolt                            | 33 protsenti tegelikust tasust                               |
| Tööandja töötuskindlustusmakse    | 0,8 protsenti                                                | ei ole                                                       |

## Reeglid, mida see rakendab {#reeglid}

- **Tulumaks:** 22 protsenti alates 01.01.2025 (varem 20 protsenti) ja 22 protsenti ka 2026. aastal ([tulumaksuseadus § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)).
- **Maksuvaba tulu:** 700 eurot kuus (8 400 eurot aastas) alates 01.01.2026, kõigil sissetulekutel sama, arvatakse maha ainult inimese kirjaliku avalduse alusel ühe väljamaksja juures ([tulumaksuseadus § 23 lg 1, § 42 lg 1](https://www.riigiteataja.ee/akt/129042026004)). 2025. aastal sõltus summa veel inimese sissetulekust ([20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107)).
- **Arvutuse järjekord:** brutosumma, millest lahutatakse töötaja töötuskindlustusmakse, kogumispensioni makse ja maksuvaba tulu, seejärel 22 protsenti ([tulumaksuseadus § 42 lg 1, 5 ja 6](https://www.riigiteataja.ee/akt/129042026004)).
- **Sotsiaalmaks:** 33 protsenti, maksab ettevõte ([sotsiaalmaksuseadus § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). Töötaja puhul tuleb seda maksta vähemalt kuumäära alusel: 886 eurot 2026. aastal ja 820 eurot 2025. aastal ([sotsiaalmaksuseadus § 2 lg 2, § 2¹](https://www.riigiteataja.ee/akt/121052026019); [2026. aasta riigieelarve seadus § 2 lg 6](https://www.riigiteataja.ee/akt/118122025022)). Juhatuse liikme tasul miinimumi ei ole.
- **Töötuskindlustusmakse:** töötajalt 1,6 protsenti ja tööandjalt 0,8 protsenti 2026. aastal ([Vabariigi Valitsuse määrus nr 78](https://www.riigiteataja.ee/akt/130092025003)) ning aastatel 2027 kuni 2030 ([Vabariigi Valitsuse määrus nr 87](https://www.riigiteataja.ee/akt/123092026008)). Juhatuse liige ei ole kindlustatud, seega tasult kumbagi makset ei arvestata ([töötuskindlustuse seadus § 3 lg 2 p 3](https://www.riigiteataja.ee/akt/121052026021)).
- **Kogumispension:** 2 protsenti või 4 või 6 protsenti, kui inimene on selle määra valinud ([kogumispensionide seadus § 9](https://www.riigiteataja.ee/akt/103122024016)). Seda maksab ainult Eesti resident, kes on II sambaga liitunud.
- **Töötasu alammäär:** täistööajaga töötaja peab saama alates 01.04.2026 vähemalt 946 eurot kuus (varem 886 eurot) või 5,67 eurot tunnis ([Vabariigi Valitsuse määrus nr 36](https://www.riigiteataja.ee/akt/124032026005)). Kalkulaator hoiatab, kui summa on sellest väiksem. Juhatuse liikme tasul alammäära ei ole.

## Näide: töötaja 2026. aastal {#naide-tootaja}

Brutopalk 946 eurot, maksuvaba tulu arvestatakse ja kogumispensioni makse on 2 protsenti:

| Rida                                        | Summa (eurot) |
| ------------------------------------------- | ------------- |
| Töötuskindlustusmakse, 1,6%                 | 15,14         |
| Kogumispensioni makse, 2%                   | 18,92         |
| Tulumaks: (946 - 15,14 - 18,92 - 700) x 22% | 46,63         |
| **Netopalk**                                | **865,31**    |
| Sotsiaalmaks, 33%                           | 312,18        |
| Tööandja töötuskindlustusmakse, 0,8%        | 7,57          |
| **Tööandja kogukulu**                       | **1 265,75**  |

## Näide: juhatuse liikme tasu ja palk {#naide-tasu-ja-palk}

1 000 eurot brutosummat 2026. aastal, kogumispensioni makse 2 protsenti, täielik 700 euro suurune maksuvaba tulu:

| Rida                             | Juhatuse liikme tasu | Palk     |
| -------------------------------- | -------------------- | -------- |
| Töötuskindlustusmakse (töötaja)  | 0                    | 16,00    |
| Kogumispensioni makse            | 20,00                | 20,00    |
| Tulumaks 22%                     | 61,60                | 58,08    |
| Inimesele makstav netosumma      | 918,40               | 905,92   |
| Sotsiaalmaks 33%                 | 330,00               | 330,00   |
| Töötuskindlustusmakse (tööandja) | 0                    | 8,00     |
| Tööandja kogukulu                | 1 330,00             | 1 338,00 |

Juhatuse liikmel on Eesti ravikindlustus ainult kuul, mil tema eest makstakse sotsiaalmaksu vähemalt miinimumi ulatuses (2026. aastal 292,38 eurot). Seega ei anna alla 886 euro suurune tasu, arvestatuna kõigi inimesele tasu maksvate ühingute peale kokku, juhatuse liikme rolli kaudu ravikindlustust ([ravikindlustuse seadus § 5 lg 2 p 4](https://www.riigiteataja.ee/akt/114042026002)). Juhend [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu) kohta selgitab valikut.

## Mida see ei arvesta {#mida-ei-arvesta}

- 2025. aastat ja varasemaid aastaid: maksuvaba tulu sõltus siis inimese sissetulekust ja kalkulaator ütleb, et ta seda aastat ei arvuta.
- Vanaduspensioniealist inimest: 1,6 protsendi suurune makse lõpeb ja kehtib kõrgem maksuvaba tulu, 776 eurot kuus, mille arvab esmalt maha Sotsiaalkindlustusamet.
- Kuud, mil töö algab või lõpeb, või kuud, kus on puhkus või haigusleht: sotsiaalmaksu miinimum arvutatakse siis proportsionaalselt.
- Mitme tööandjaga inimest või inimest, kelle kohta sotsiaalmaksu miinimum ei kehti (näiteks riikliku pensioni saaja).
- Mitteresidente, teise riigi A1-tõendi alusel töötavat inimest, erisoodustusi, puhkusetasu ja haigushüvitist.
- 2026. aastale järgnevaid aastaid: 2027. aasta sotsiaalmaksu kuumäär kehtestatakse 2027. aasta riigieelarve seadusega.

Nende juhtude kohta vaata juhendeid [töötaja palkamise](/et/juhendid/tootaja-palkamine) kohta, [Miinimumpalk Eestis](/et/juhendid/tootaja-palkamine/miinimumpalk-eestis) ja [Maksumäärad Eestis](/et/juhendid/maksumaarad-eestis). Ettevõte deklareerib iga rea igakuisel [TSD-l](/et/sonastik/tsd-deklaratsioon) järgmise kuu 10. kuupäevaks.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/kalkulaatorid/puhkusetasu-kalkulaator

# Puhkusetasu kalkulaator

> Arvuta Eesti töötaja puhkusetasu viimase kuue kuu keskmise kalendripäeva töötasu järgi ja vaata, mis päevaks tuleb see hiljemalt maksta.

Law as of 30.09.2026. General information, not advice for your situation.

Kalkulaator arvutab töötaja puhkusetasu puhkusepäevade eest. Puhkusetasu on töötaja keskmine töötasu, mis arvutatakse Vabariigi Valitsuse määruse järgi ([töölepingu seadus § 70](https://www.riigiteataja.ee/akt/103072026034)). Sisesta puhkuse esimene päev, puhkusepäevad, arvestuskuude töötasu ja nende kuude puudumise päevad. Kalkulaator näitab arvestusperioodi, päeva keskmist töötasu, puhkusetasu, puhkuse viimast päeva ja päeva, mil tööandja peab selle hiljemalt maksma.

## Reeglid, mida see rakendab {#reeglid}

- **Keskmine.** Liida kokku töötasu, mille maksmise tähtpäev oli kuue kalendrikuu jooksul enne seda kuud, millesse jääb puhkusele eelnev üle-eelmine tööpäev. Jaga see nende kuue kuu kalendripäevade arvuga, millest on maha arvatud riigipühad ja töölepingu seaduse § 19 järgsed puudumise päevad, näiteks haigusleht ([keskmise töötasu määrus § 2 lg 2, § 4 lg 2 ja 3](https://www.riigiteataja.ee/akt/122052024004)). Puhkusetasu = see keskmine kalendripäeva töötasu x puhkusepäevad.
- **Muutumatu kuupalk.** Kui nende kuue kuu eest maksti ainult muutumatut kuupalka, keskmist ei arvutata: tööandja jätkab sama kuupalga maksmist. Kalkulaator nimetab seda reeglit, kuid arvutab siiski keskmise ([keskmise töötasu määrus § 1 lg 1¹](https://www.riigiteataja.ee/akt/122052024004)).
- **Päevad.** Põhipuhkus on 28 kalendripäeva aastas. Puhkuse ajale langevaid riigipühi puhkusepäevade hulka ei arvata ([töölepingu seadus § 54 lg 3, § 55](https://www.riigiteataja.ee/akt/103072026034)). Alaealine ning osalise või puuduva töövõimega töötaja saab 35 päeva ([§ 56, § 57](https://www.riigiteataja.ee/akt/103072026034)); alates 01.01.2027 saab alaealine tavalise 28 päeva ([17.06.2026 seadus, RT I, 03.07.2026, 27](https://www.riigiteataja.ee/akt/103072026027)).
- **Millal maksta.** Hiljemalt puhkuse algusele eelneval üle-eelmisel kalendrijärgsel tööpäeval, kui pooled ei ole kokku leppinud teisiti, ja mitte hiljem kui puhkusele järgneval palgapäeval ([§ 70 lg 2](https://www.riigiteataja.ee/akt/103072026034)).
- **Maks.** Puhkusetasu on töötasu: sellelt arvestatakse tulumaksu, sotsiaalmaksu, töötuskindlustusmakset ja kogumispensioni makset ning see kantakse väljamakse kuu [TSD-le](/et/sonastik/tsd-deklaratsioon) väljamakse liigiga 10 ([TSD määrus](https://www.riigiteataja.ee/akt/120122025048)).

## Näide {#naide}

Põhipalga ja müügitasuga töötaja võtab 14 päeva puhkust alates esmaspäevast, 02.11.2026.

1. Viimane tööpäev enne puhkust on reede, 30.10.2026, seega üle-eelmine tööpäev on neljapäev, 29.10.2026. See päev on oktoobris.
2. Oktoobrile eelnenud kuus kuud on aprill kuni september 2026: 30 + 31 + 30 + 31 + 31 + 30 = 183 kalendripäeva.
3. Selle perioodi riigipühad on 03.04 (suur reede), 05.04 (ülestõusmispühade 1. püha), 01.05, 24.05 (nelipühade 1. püha), 23.06, 24.06 ja 20.08: 7 päeva. Töötajal haiguslehte ei olnud. 183 - 7 = 176 päeva.
4. Aprillist septembrini maksmisele kuulunud töötasu on kokku 13 200 eurot. Keskmine kalendripäeva töötasu on 13 200 / 176 = 75,00 eurot.
5. Puhkusetasu: 14 x 75,00 = 1 050,00 eurot brutosummana, maksta hiljemalt 29.10.2026.

## Mida see ei arvesta {#mida-ei-arvesta}

- Alaealise või osalise või puuduva töövõimega töötaja lisapuhkuse päevi, mille riik hüvitab ja millelt arvestatakse ainult tulumaksu ([töölepingu seadus § 66](https://www.riigiteataja.ee/akt/103072026034); [sotsiaalmaksuseadus § 3 p 5](https://www.riigiteataja.ee/akt/121052026019)).
- Kasutamata puhkuse hüvitist töösuhte lõppemisel.
- Muid makseid, mille arvutamisel kasutatakse keskmist töötasu.
- Puhkust, mis algab enne 01.01.2025.
- Aegunud puhkust: nõue aegub ühe aasta möödumisel selle kalendriaasta lõpust, mille eest puhkust arvestati ([§ 68 lg 6](https://www.riigiteataja.ee/akt/103072026034)).

Juhend [töölepingu lõpetamise ja puhkuse](/et/juhendid/toolepingu-lopetamine-ja-puhkus) kohta selgitab puhkust, kasutamata puhkuse ülekandmist ja lõpparvet. [Normtundide kalender](/et/kalkulaatorid/normtundide-kalender) näitab iga kuu riigipühi.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/eesti-ariregister

# Äriregister

> Mis on Eesti äriregister: ettevõtete avalik register, kes seda peab, mida see näitab ja mida ettevõte sinna esitab.

Law as of 30.09.2026. General information, not advice for your situation.

**Äriregister** on Eesti riiklik ettevõtete register. Sinna kantakse kõigi Eesti õiguse alusel asutatud eraõiguslike juriidiliste isikute, näiteks [OÜ](/et/sonastik/osauhing-ou), andmed ning Eestis tegutsevate füüsilisest isikust ettevõtjate ja välismaa äriühingute filiaalide andmed ([äriregistri seadus § 2 ja § 3](https://www.riigiteataja.ee/akt/114032025010)). Igaüks saab vaadata ettevõtte registrikaarti ja avalikku toimikut. Ettevõte asutatakse, tema andmeid muudetakse ja majandusaasta aruanne esitatakse e-äriregistri kaudu.

## Põhiandmed {#pohiandmed}

| Andmed                       | Väärtus                                                                                  | Allikas                                                                                                        |
| ---------------------------- | ---------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------- |
| Kes registrit peab           | Tartu Maakohtu registriosakond, elektrooniliselt                                         | [Äriregistri seadus § 5](https://www.riigiteataja.ee/akt/114032025010)                                         |
| Veebiportaal                 | E-äriregister, avalduste esitamiseks ja avalike andmete vaatamiseks                      | [§ 2 lg 2](https://www.riigiteataja.ee/akt/114032025010); [ariregister.rik.ee](https://ariregister.rik.ee/est) |
| Registrikood                 | Iga ettevõte saab ainulaadse registrikoodi, mis jääb samaks ka õigusliku vormi muutmisel | [§ 22](https://www.riigiteataja.ee/akt/114032025010)                                                           |
| Avalikkus                    | Igaüks võib vaadata registrikaarti ja avalikku toimikut                                  | [§ 30](https://www.riigiteataja.ee/akt/114032025010)                                                           |
| OÜ registreerimise riigilõiv | 200 eurot või kiirmenetluses 265 eurot                                                   | [Riigilõivuseadus § 62 lg 2](https://www.riigiteataja.ee/akt/111072026166)                                     |
| Majandusaasta aruanne        | Esitatakse 6 kuu jooksul pärast majandusaasta lõppu                                      | [Äriseadustik § 179 lg 4](https://www.riigiteataja.ee/akt/106072023131)                                        |

## Millal kanne jõustub {#millal-kanne-joustub}

Kanne jõustub hetkest, mil selle andmed avaldatakse elektroonilises registris. Kolmas isik võib lähtuda sellest, et kanne on õige, välja arvatud juhul, kui ettevõte tõendab, et isik teadis selle ebaõigsusest ([äriregistri seadus § 29](https://www.riigiteataja.ee/akt/114032025010)). Seepärast hoia juhatuse liikmete, aadressi ja kontaktandmete kanded ajakohasena: asjaolu, mida register ei näita, on kolmandale isikule siduv ainult siis, kui ta sellest teadis.

## Mida ettevõte sinna esitab {#mida-ettevote-esitab}

- Ettevõtte asutamise ja hilisemad muudatused: juhatuse liikmed, aadress, põhikiri, osakapital. Juhend [Osaühingu asutamine](/et/juhendid/osauhingu-asutamine) käsitleb esimest kannet.
- Kontaktisiku, kui ettevõtte aadress on välismaal ([äriregistri seadus § 24 lg 2](https://www.riigiteataja.ee/akt/114032025010)). Vaata juhendit [E-residentsus ja kontaktisik](/et/juhendid/e-residentsus-ja-kontaktisik).
- Majandusaasta aruande, igal aastal, ka siis, kui tegevust ei olnud. Vaata juhendit [majandusaasta aruande esitamise](/et/juhendid/majandusaasta-aruanne-ja-audit/majandusaasta-aruande-esitamine) kohta ja [RIK-i lehte selle kohta](https://www.rik.ee/en/e-business-register/annual-report).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/kaibemaks-eestis

# Käibemaks

> Mis on käibemaks: Eesti lisandväärtusmaks, selle määrad alates 01.07.2025, 40 000 euro suurune registreerimise piirmäär ja igakuine käibedeklaratsioon (KMD).

Law as of 30.09.2026. General information, not advice for your situation.

**Käibemaks** on Eesti lisandväärtusmaks. See on kauba ja teenuse käibe maks, mida registreeritud ettevõte lisab oma müügile ja tasub Maksu- ja Tolliametile (EMTA). Registreeritud ettevõte arvab maha oma ettevõtluseks tehtud ostude käibemaksu, nii et lõpuks kannab maksu lõpptarbija. Käibemaksuseadus (KMS) rakendab Eestis Euroopa Liidu käibemaksudirektiivi.

## Põhiandmed {#pohiandmed}

| Andmed                   | Väärtus                                                                                                                                    | Allikas                                                            |
| ------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------ |
| Standardmäär             | 24 protsenti, kui maksustatava käibe tekkimise päev on 01.07.2025 või hiljem (22 protsenti 01.01.2024 kuni 30.06.2025, varem 20 protsenti) | [KMS § 15 lg 1](https://www.riigiteataja.ee/akt/130122025021)      |
| Majutusteenus            | 13 protsenti alates 01.01.2025 (varem 9 protsenti)                                                                                         | [KMS § 15 lg 1¹](https://www.riigiteataja.ee/akt/130122025021)     |
| Vähendatud määr          | 9 protsenti: raamatud ja õppekirjandus, loetletud ravimid ja meditsiiniseadmed, ajakirjandusväljaanded                                     | [KMS § 15 lg 2](https://www.riigiteataja.ee/akt/130122025021)      |
| Nullmäär                 | 0 protsenti: näiteks kauba eksport ja ühendusesisene kaupade käive                                                                         | [KMS § 15 lg 3 ja 4](https://www.riigiteataja.ee/akt/130122025021) |
| Registreerimise piirmäär | Eestis tekkinud käive üle 40 000 euro, arvestatuna 1. jaanuarist                                                                           | [KMS § 19 lg 1](https://www.riigiteataja.ee/akt/130122025021)      |
| Deklaratsioon            | KMD ja selle lisa KMD INF, igakuiselt, järgmise kuu 20. kuupäevaks                                                                         | [KMS § 27 lg 1](https://www.riigiteataja.ee/akt/130122025021)      |

## Määr sõltub maksustatava käibe tekkimise päevast {#maar-ja-kaibe-tekkimine}

Kehtib määr, mis kehtib käibe tekkimise päeval: kauba üleandmise, teenuse osutamise või varasema tasu saamise päeval ([KMS § 11](https://www.riigiteataja.ee/akt/130122025021)). See ei ole arve kuupäeva määr. Kreeditarve 2025. aasta mais tehtud müügi kohta kasutab endiselt 22 protsenti ([KMS § 29 lg 13](https://www.riigiteataja.ee/akt/130122025021)). Määral 24 protsenti ei ole lõppkuupäeva: seadus, mis tunnistas kehtetuks julgeolekumaksu seaduse, kaotas ka kavandatud tagasipöördumise 22 protsendile ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)). Iga määra ajalugu on lehel [Käibemaksumäärad Eestis](/et/juhendid/kaibemaksumaarad-eestis) ja [käibemaksu kalkulaator](/et/kalkulaatorid/kaibemaksu-kalkulaator) valib määra kuupäeva järgi.

## Registreerimine {#registreerimine}

Ettevõte peab esitama registreerimise avalduse 3 tööpäeva jooksul pärast seda, kui tema käive ületab 40 000 eurot, ja ta on maksukohustuslane alates päevast, mil piirmäär ületati ([KMS § 20](https://www.riigiteataja.ee/akt/130122025021)). Ta võib registreeruda ka varem vabatahtlikult. Juhend [käibemaksukohustuslaseks registreerimise](/et/juhendid/kaibemaksukohustuslaseks-registreerimine) kohta selgitab, milline müük arvesse läheb.

## Igakuine deklaratsioon {#igakuine-deklaratsioon}

Registreeritud ettevõte esitab iga kalendrikuu käibedeklaratsiooni (KMD) koos lisaga KMD INF järgmise kuu 20. kuupäevaks ja tasub käibemaksu samaks päevaks ([KMS § 27 lg 1, § 38 lg 1](https://www.riigiteataja.ee/akt/130122025021)). Nädalavahetusele või riigipühale langev tähtaeg nihkub järgmisele tööpäevale. [Maksutähtaegade kalender](/et/kalkulaatorid/maksutahtaegade-kalender) näitab tegelikku kuupäeva eelmise, selle ja järgmise aasta iga kuu kohta ning juhend [sisendkäibemaksu ja käibedeklaratsiooni](/et/juhendid/sisendkaibemaks-ja-kaibedeklaratsioon) kohta kirjeldab igakuist tööd.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/maksuvaba-tulu

# Maksuvaba tulu

> Mis on maksuvaba tulu: inimese tulu osa, millelt Eestis tulumaksu ei maksta, alates 01.01.2026 700 eurot kuus, ja kuidas tööandja seda arvestab.

Law as of 30.09.2026. General information, not advice for your situation.

**Maksuvaba tulu** on residendist inimese tulu osa, millelt [tulumaksu](/et/sonastik/tulumaks-eestis) ei maksta. Seda nimetatakse ka _tulumaksuvabaks miinimumiks_. Alates 01.01.2026 on see kõigil sissetulekutel ühesugune: 8 400 eurot aastas ehk 700 eurot kuus ([TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Tööandja arvab selle palgast või juhatuse liikme tasust maha ainult siis, kui inimene on seda kirjalikult taotlenud.

## Põhiandmed {#pohiandmed}

| Andmed                                     | Väärtus                                                    | Allikas                                                                    |
| ------------------------------------------ | ---------------------------------------------------------- | -------------------------------------------------------------------------- |
| Suurus                                     | 8 400 eurot aastas, kuni 700 eurot kuus, alates 01.01.2026 | [TuMS § 23 lg 1; § 42 lg 1](https://www.riigiteataja.ee/akt/129042026004)  |
| Kõigil sissetulekutel sama                 | Jah, alates 01.01.2026                                     | [TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004)             |
| Kuidas seda arvestatakse                   | Inimese kirjaliku avalduse alusel, ühe väljamaksja juures  | [TuMS § 42 lg 1](https://www.riigiteataja.ee/akt/129042026004)             |
| Alates vanaduspensioniea saabumise aastast | 9 312 eurot aastas (776 eurot kuus) 8 400 euro asemel      | [TuMS § 23 lg 1, § 23⁵ lg 1](https://www.riigiteataja.ee/akt/129042026004) |

## Kuidas tööandja seda arvestab {#kuidas-tooandja-arvestab}

Arvutuse järjekord on järgmine: brutotasu, millest lahutatakse töötaja töötuskindlustusmakse, kogumispensioni makse ja maksuvaba tulu, ning seejärel arvutatakse 22 protsenti tulumaksu ([TuMS § 42 lg 1, 5 ja 6](https://www.riigiteataja.ee/akt/129042026004)). Näide 2026. aasta kohta: 946 euro suuruselt brutopalgalt, kui töötuskindlustusmakse on 1,6 protsenti ja pensionimakse 2 protsenti, on maks (946 - 15,14 - 18,92 - 700) x 22% = 46,63 eurot. [Palgakalkulaator](/et/kalkulaatorid/palgakalkulaator-bruto-neto) arvutab selle iga palga kohta.

Mitme väljamaksjaga inimene esitab avalduse ainult ühele väljamaksjale. Vanaduspensioniealine inimene saab kõrgema maksuvaba tulu esmalt Sotsiaalkindlustusametilt pensioni pealt. Tööandja arvab maha ainult ülejäänud osa ja ainult kirjaliku avalduse alusel ([TuMS § 42 lg 1³ ja 2¹](https://www.riigiteataja.ee/akt/129042026004)).

## Mis muutus 2026. aastal {#mis-muutus-2026}

Enne 2026. aastat sõltus maksuvaba tulu suurus inimese sissetulekust. Seda nimetati maksuküüruks. Alates 01.01.2026 kehtiv sõnastus annab kõigil sissetulekutel sama 8 400 eurot ja § 23 varasemad lõiked 2 kuni 5 on kehtetuks tunnistatud ([TuMS § 23](https://www.riigiteataja.ee/akt/129042026004)). Muudatus tuleneb 20.06.2023 seadusest ([RT I, 30.06.2023, 107](https://www.riigiteataja.ee/akt/130062023107)), mille jõustumise kuupäeva lükkas 01.01.2026 peale seadus RT I, 20.12.2024, 2.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/osauhing-ou

# OÜ (osaühing)

> Mis on osaühing (OÜ): Eesti äriühing, mille osakapital jaguneb osadeks, osanikud ei vastuta isiklikult, osakapital algab ühest sendist ja seda juhib juhatus.

Law as of 30.09.2026. General information, not advice for your situation.

**OÜ** on lühend sõnast _osaühing_. See on Eesti äriühing, mille osakapital jaguneb osadeks. Osanikud ei vastuta isiklikult ühingu kohustuste eest ja ühing vastutab nende eest kogu oma varaga ([äriseadustik § 135](https://www.riigiteataja.ee/akt/106072023131)).

## Põhiandmed {#pohiandmed}

| Andmed                    | Väärtus                                                                       | Allikas                                                                              |
| ------------------------- | ----------------------------------------------------------------------------- | ------------------------------------------------------------------------------------ |
| Vastutus                  | Osanikud ei vastuta isiklikult ühingu kohustuste eest                         | [Äriseadustik § 135 lg 2](https://www.riigiteataja.ee/akt/106072023131)              |
| Osakapital                | Eurodes; väikseim osa on 1 sent, seega kindlat miinimumi ei ole               | [§ 136, § 148 lg 1](https://www.riigiteataja.ee/akt/106072023131)                    |
| Osakapitali tasumine      | Täielikult enne registreerimisavalduse esitamist                              | [§ 140 lg 2](https://www.riigiteataja.ee/akt/106072023131)                           |
| Juhtimine                 | Juhatus, kuhu kuulub üks või mitu füüsilist isikut, kes ei pea olema osanikud | [§ 180 lg 1 ja 2](https://www.riigiteataja.ee/akt/106072023131)                      |
| Registreerimise riigilõiv | 200 eurot või kiirmenetluses 265 eurot                                        | [Riigilõivuseadus § 62 lg 2](https://www.riigiteataja.ee/akt/111072026166)           |
| Majandusaasta aruanne     | Esitatakse äriregistrile 6 kuu jooksul pärast majandusaasta lõppu             | [§ 179 lg 4](https://www.riigiteataja.ee/akt/106072023131)                           |
| Kasumi maksustamine       | Puudub, kuni kasum jääb ühingusse; jaotamisel 22/78                           | [Tulumaksuseadus § 4 lg 1¹, § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004) |

## Kuidas osaühing asutatakse ja kuidas seda juhitakse {#asutamine-ja-juhtimine}

Osaühing asutatakse kandega [äriregistrisse](/et/sonastik/eesti-ariregister) ettevõtjaportaali kaudu või notari juures. E-resident saab osaühingu asutada ja seda juhtida veebis ([e-residentsus](https://www.e-resident.gov.ee/start-a-company/)). Juhend [Osaühingu asutamine](/et/juhendid/osauhingu-asutamine) kirjeldab samme ja leht [ettevõtluskonto või osaühing](/et/juhendid/osauhingu-asutamine/ettevotluskonto-voi-osauhing) võrdleb seda füüsilisest isikust ettevõtjana tegutsemisega.

## Kasumi väljamaksmine {#kasumi-valjamaksmine}

Osaühing võib maksta osanikele ainult kinnitatud majandusaasta aruandes näidatud kasumist ja mitte siis, kui netovara langeks alla osakapitali ja nende reservide summa, mida ei tohi välja maksta ([äriseadustik § 157 lg 1 ja 3](https://www.riigiteataja.ee/akt/106072023131)). Dividendilt maksab [tulumaksu](/et/sonastik/tulumaks-eestis) ühing, 22/78 netosummast. Samme kirjeldab juhend [dividendide maksmise](/et/juhendid/dividendide-maksmine) kohta.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/sotsiaalmaks-eestis

# Sotsiaalmaks

> Mis on sotsiaalmaks: 33 protsendi suurune maks, mida Eesti tööandja maksab tasule lisaks, 2026. aasta kuumäär 886 eurot ja kuidas sellest rahastatakse ravikindlustust ja pensioni.

Law as of 30.09.2026. General information, not advice for your situation.

**Sotsiaalmaks** on maks, mida tööandja maksab töötaja või juhatuse liikme brutotasule lisaks: seda ei peeta inimese tasust kinni ([sotsiaalmaksuseadus § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)). Määr on 33 protsenti. Maksust rahastatakse riiklikku pensioni ja ravikindlustust ([SMS § 1](https://www.riigiteataja.ee/akt/121052026019)).

## Põhiandmed {#pohiandmed}

| Andmed                    | Väärtus                                                              | Allikas                                                                                                                                                      |
| ------------------------- | -------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| Määr                      | 33 protsenti maksustatavast summast                                  | [SMS § 7 lg 1](https://www.riigiteataja.ee/akt/121052026019)                                                                                                 |
| Töötaja kuumäär           | 886 eurot 2026. aastal, seega vähemalt 292,38 eurot maksu kuus       | [SMS § 2 lg 2, § 2¹](https://www.riigiteataja.ee/akt/121052026019); [2026. aasta riigieelarve seadus § 2 lg 6](https://www.riigiteataja.ee/akt/118122025022) |
| Varasemad kuumäärad       | 820 eurot 2025. aastal, 725 eurot 2024. aastal                       | [SMS § 2¹](https://www.riigiteataja.ee/akt/121052026019) ja iga aasta riigieelarve seadus                                                                    |
| Deklaratsioon ja tasumine | [TSD-l](/et/sonastik/tsd-deklaratsioon), järgmise kuu 10. kuupäevaks | [SMS § 9 lg 1](https://www.riigiteataja.ee/akt/121052026019)                                                                                                 |
| Erisoodustused            | 33 protsenti erisoodustuselt koos selle tulumaksuga                  | [SMS § 2 lg 1 p 7](https://www.riigiteataja.ee/akt/121052026019); [TuMS § 48](https://www.riigiteataja.ee/akt/129042026004)                                  |

## Kuumäär {#kuumaar}

Töötaja puhul maksab tööandja sotsiaalmaksu tegelikult tasult, kuid vähemalt riigieelarve seaduses kehtestatud kuumäära alusel ([SMS § 2 lg 2](https://www.riigiteataja.ee/akt/121052026019)). Kuumäär ei tohi olla väiksem kui eelmise aasta 1. juulil kehtinud töötasu alammäär ([SMS § 2¹](https://www.riigiteataja.ee/akt/121052026019)). Kuul, mil töö algab või lõpeb või kui töötaja on puhkusel või haiguslehel, arvestatakse miinimumi proportsionaalselt ([SMS § 2 lg 3](https://www.riigiteataja.ee/akt/121052026019)). Mõnele inimesele miinimum üldse ei kehti, näiteks töötajale, kes saab riiklikku pensioni ([SMS § 2 lg 4](https://www.riigiteataja.ee/akt/121052026019)).

Juhatuse liikme tasul miinimumi ei ole: maks on 33 protsenti tegelikust tasust. Juhatuse liikmel on aga ravikindlustus ainult kuul, mil ühingud maksavad tema eest kokku sotsiaalmaksu vähemalt miinimumi ulatuses ([ravikindlustuse seadus § 5 lg 2 p 4](https://www.riigiteataja.ee/akt/114042026002)). 2026. aastal tähendab see vähemalt 886 euro suurust kuutasu. Juhend [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu) kohta selgitab valikut.

## Näide {#naide}

Brutopalgalt 946 eurot, mis on täistööaja töötasu alammäär alates 01.04.2026, maksab tööandja 312,18 eurot sotsiaalmaksu ja 7,57 eurot tööandja töötuskindlustusmakset, seega on palga kogukulu 1 265,75 eurot. [Palgakalkulaator](/et/kalkulaatorid/palgakalkulaator-bruto-neto) näitab seda iga summa kohta ja leht [Miinimumpalk Eestis](/et/juhendid/tootaja-palkamine/miinimumpalk-eestis) selgitab reegleid.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/tsd-deklaratsioon

# TSD (tulu- ja sotsiaalmaksu deklaratsioon)

> Mis on TSD: igakuine deklaratsioon tulumaksu, sotsiaalmaksu, töötuskindlustusmakse ja kogumispensioni makse kohta, mis tuleb esitada järgmise kuu 10. kuupäevaks.

Law as of 30.09.2026. General information, not advice for your situation.

**TSD** on Eesti igakuine tulu- ja sotsiaalmaksu deklaratsioon. Selle täielik nimi on _Tulu- ja sotsiaalmaksu, kohustusliku kogumispensioni makse ja töötuskindlustusmakse deklaratsioon_ ([TSD määrus § 1](https://www.riigiteataja.ee/akt/120122025048)). Ettevõte esitab selle Maksu- ja Tolliametile (EMTA) iga kuu kohta, mil ta maksis palka, juhatuse liikme tasu, dividende või muid maksustatavaid summasid. Deklaratsioonis näidatakse inimestelt kinni peetud maks ja ettevõtte enda makstav maks.

## Põhiandmed {#pohiandmed}

| Andmed                      | Väärtus                                                                                                                                                                                       | Allikas                                                                                                                                                          |
| --------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Mida deklareeritakse        | Kinnipeetud tulumaks, sotsiaalmaks, töötuskindlustusmakse, kogumispensioni makse ning ettevõtte tulumaks väljamaksetelt, erisoodustustelt, kingitustelt ja ettevõtlusega mitteseotud kuludelt | [TuMS § 54](https://www.riigiteataja.ee/akt/129042026004); [TSD määrus](https://www.riigiteataja.ee/akt/120122025048)                                            |
| Tähtaeg                     | Esitatakse ja maks tasutakse väljamaksele järgneva kuu 10. kuupäevaks                                                                                                                         | [TuMS § 40 lg 4 ja 5, § 54](https://www.riigiteataja.ee/akt/129042026004); [SMS § 9 lg 1](https://www.riigiteataja.ee/akt/121052026019)                          |
| Nädalavahetus või riigipüha | Tähtaeg nihkub järgmisele tööpäevale: laupäev 10.10.2026 muutub esmaspäevaks 12.10.2026                                                                                                       | [Maksukorralduse seadus § 50 lg 1](https://www.riigiteataja.ee/akt/109072026040); [EMTA kalender](https://www.emta.ee/events)                                    |
| Kuu, mil tasu ei makstud    | Esitatakse ikkagi töötaja kohta, kelle töötamine ei ole töötamise registris peatatud                                                                                                          | [TuMS § 40 lg 5](https://www.riigiteataja.ee/akt/129042026004)                                                                                                   |
| Andmepõhine TSD             | Alates 01.10.2026 saadetakse palgaosa makseandmetena; CSV-faili üleslaadimine on võimalik kuni 31.12.2027                                                                                     | [EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/deklaratsiooni-tsd-esitamine/deklaratsiooni-tsd-esitamine-muutub-andmepohiseks) |

## Lisad {#lisad}

TSD-l on iga makseliigi jaoks oma lisa ([TSD määrus § 1](https://www.riigiteataja.ee/akt/120122025048)):

| Lisa   | Sisu                                                                                             |
| ------ | ------------------------------------------------------------------------------------------------ |
| 1 ja 2 | Väljamaksed residentidele ja mitteresidentidele: palgad, juhatuse liikme tasud, käsunduslepingud |
| 4      | Erisoodustused                                                                                   |
| 5      | Kingitused, annetused ja vastuvõtukulud                                                          |
| 6      | Ettevõtlusega mitteseotud kulud                                                                  |
| 7      | Dividendid ja muud väljamaksed koos vormiga INF 1, kus on loetletud iga saaja                    |

Alates 01.10.2026 muutuvad lisad 1 ja 2 üheks andmepõhiseks palgaosaks. Lisad 3 kuni 8 ja vorm INF 1 veel ei muutu ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/deklaratsiooni-tsd-esitamine/deklaratsiooni-tsd-esitamine-muutub-andmepohiseks)).

## Kuhu edasi {#kuhu-edasi}

[Maksutähtaegade kalender](/et/kalkulaatorid/maksutahtaegade-kalender) näitab TSD tegelikku tähtaega eelmise, selle ja järgmise aasta iga kuu kohta. Juhendid [töötaja palkamise](/et/juhendid/tootaja-palkamine), [juhatuse liikme tasu](/et/juhendid/juhatuse-liikme-tasu), [dividendide maksmise](/et/juhendid/dividendide-maksmine) ning [erisoodustuste ja lähetuste](/et/juhendid/erisoodustused-ja-lahetused) kohta selgitavad, mis igale lisale kantakse.

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.

---

Source: /et/sonastik/tulumaks-eestis

# Tulumaks

> Mis on tulumaks Eestis: 22 protsenti füüsilise isiku tulult, 22/78 ettevõtte jaotatud kasumilt, kuidas maks kinni peetakse ja millal see tasutakse.

Law as of 30.09.2026. General information, not advice for your situation.

**Tulumaks** maksustab Eestis nii inimesi kui ka ettevõtteid ühe seaduse, tulumaksuseaduse (TuMS) alusel. Inimene maksab 22 protsenti tulult, näiteks palgalt, pärast [maksuvaba tulu](/et/sonastik/maksuvaba-tulu) mahaarvamist. Residendist ettevõte ei maksa tulumaksu kasumilt, mille ta endale jätab: ta maksab tulumaksu alles siis, kui ta kasumit jaotab, näiteks dividendina.

## Põhiandmed {#pohiandmed}

| Andmed                    | Väärtus                                                                        | Allikas                                                                   |
| ------------------------- | ------------------------------------------------------------------------------ | ------------------------------------------------------------------------- |
| Füüsilise isiku määr      | 22 protsenti 2026. aastal; 2027. aasta avaldatud tekst jätab selle samaks      | [TuMS § 4 lg 1](https://www.riigiteataja.ee/akt/129042026004)             |
| Ettevõtte väljamakse määr | 22/78 netosummast väljamaksetelt alates 01.01.2025 (varem 20/80)               | [TuMS § 4 lg 1¹, § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004) |
| Maksuvaba tulu            | 700 eurot kuus, 8 400 eurot aastas, alates 01.01.2026                          | [TuMS § 23 lg 1](https://www.riigiteataja.ee/akt/129042026004)            |
| Kes maksu kinni peab      | Tööandja peab maksu kinni palgalt või juhatuse liikme tasult                   | [TuMS § 41, § 43 lg 1](https://www.riigiteataja.ee/akt/129042026004)      |
| Deklaratsioon ja tasumine | Igakuisel [TSD-l](/et/sonastik/tsd-deklaratsioon), järgmise kuu 10. kuupäevaks | [TuMS § 40 lg 4 ja 5; § 54](https://www.riigiteataja.ee/akt/129042026004) |

## Tulumaks palgalt {#tulumaks-palgalt}

Tööandja peab brutopalgast kinni 22 protsenti. Enne seda arvab ta maha töötaja töötuskindlustusmakse, kogumispensioni makse ja maksuvaba tulu, mille kohta töötaja on esitanud kirjaliku avalduse ([TuMS § 42 lg 1, 5 ja 6](https://www.riigiteataja.ee/akt/129042026004)). [Palgakalkulaator](/et/kalkulaatorid/palgakalkulaator-bruto-neto) näitab iga sammu.

## Tulumaks ettevõtte kasumilt {#tulumaks-kasumilt}

Residendist ettevõte maksab tulumaksu siis, kui ta kasumit jaotab, väljamakse kuul. Jaotamata kasumit ei maksustata ja raamatupidamislikult kasumilt ei esitata iga-aastast tulumaksudeklaratsiooni ([TuMS § 50 lg 1](https://www.riigiteataja.ee/akt/129042026004)). Maks on 22/78 väljamakstud netosummast: 7 800 euro suuruselt netodividendilt tuleb tasuda 2 200 eurot maksu. Sama määr 22/78 kehtib erisoodustustele, kingitustele ja ettevõtlusega mitteseotud kuludele. [Dividendi kalkulaator](/et/kalkulaatorid/dividendi-kalkulaator) teeb arvutuse ja juhend [tulumaksust väljamaksetelt](/et/juhendid/tulumaks-valjamaksetelt) selgitab mudelit.

## Määrade muutused {#maarade-muutused}

Määr tõusis 20 protsendilt 22 protsendile 01.01.2025 ([20.06.2023 seadus](https://www.riigiteataja.ee/akt/130062023107)). Tõus 24 protsendile alates 2026. aastast võeti vastu 2025. aasta juunis ja jäeti 2025. aasta detsembris ära enne, kui see jõustus ([03.12.2025 seadus](https://www.riigiteataja.ee/akt/118122025003)). Kavandatud 2 protsendi suurust julgeolekumaksu ei rakendatud kunagi: 18.06.2025 seadus tunnistas selle kehtetuks ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)). Kõik määrad aastate kaupa on lehel [Maksumäärad Eestis](/et/juhendid/maksumaarad-eestis).

Üldine teave, mitte nõuanne sinu olukorra kohta. Seisuga 30.09.2026 kehtiv õigus.