News
Reinstatement to the Commercial Register for continuation of activities in Estonia
Many have noticed that the Estonian Commercial Register (hereinafter the Register) has started issuing rulings of warning (either for fine or deletion) in case of…
WHAT ARE THE MAIN TYPES OF BUSINESS UNDERTAKINGS IN ESTONIA?
If you are considering founding a company in Estonia, the first step is to decide which type of business undertaking is best for your proposed…
WHETHER YOU NEED AN EMPLOYEE OR A SERVICE PROVIDER – COMPARISON OF EMPLOYMENT CONTRACTS AND SERVICE CONTRACTS IN ESTONIA
In order to perform the work, it is possible to enter into different agreements between the person who performs the work and the person who…
HAVE THE REQUIREMENTS FOR THE APPROVAL OF YOUR COMPANY’S ANNUAL REPORT BEEN MET?
Pursuant to the legislation in force in Estonia, the submission of an annual report is mandatory for all Estonian accounting entities and the annual report…
VAT in Estonia – Avoiding the Most Common Mistakes
Value added tax (VAT) is a consumption tax applied to goods and services used in European Union (EU) countries. Most goods and services are subject…
Managing Cross-Border Payroll and tax in Estonia
If you are planning to establish an Estonian base for your foreign company, cross-border employment may become commonplace. Having a combination of local and foreign…
All you need to know about e-invoicing in Estonia
Since 2020, only e-invoices can be sent to Estonian public sector organizations. Now the government plans to go one step further and oblige all businesses…
BALTIC TAX RATES FROM 1 JANUARY 2024
Estonia Latvia Lithuania Corporate income tax (CIT) rate CIT is payable upon profit distributions (the deemed profit distribution). CIT rate is 20%, calculated as…
Employee’s rest period – important information for employer
On 2 March 2023, the European Court of Justice delivered a judgment in Case C-477/21, which impacts primarily Estonian employers whose employees work in shifts. According to the…