https://spatial-eye-finance.ee/blog/ Practical articles on Estonian tax law, accounting rules and 2026 changes: income tax, VAT, payroll, annual reports, dividends and e-Residency companies. en https://spatial-eye-finance.ee/blog/accounting-for-it-freelancers-consultancies-estonia/https://spatial-eye-finance.ee/blog/accounting-for-it-freelancers-consultancies-estonia/Estonian accounting for software, agency and consulting companies: reverse charge, contractors abroad, permanent establishment risk and dividends.Fri, 28 Aug 2026 09:00:00 +0000By industryhttps://spatial-eye-finance.ee/blog/accounting-for-construction-companies-estonia/https://spatial-eye-finance.ee/blog/accounting-for-construction-companies-estonia/What construction firms need from Estonian accounting: domestic reverse charge, subcontractors, project costing and payroll that changes every month.Wed, 26 Aug 2026 09:00:00 +0000By industryhttps://spatial-eye-finance.ee/blog/accounting-for-product-resellers-estonia/https://spatial-eye-finance.ee/blog/accounting-for-product-resellers-estonia/What reselling physical products actually needs from an accountant: cost of goods sold, stock valuation, supplier terms, margin by product line and import VAT.Mon, 24 Aug 2026 09:00:00 +0000By industryhttps://spatial-eye-finance.ee/blog/estonian-tax-deadlines-2026/https://spatial-eye-finance.ee/blog/estonian-tax-deadlines-2026/Every Estonian filing deadline in 2026 on one page: annual report by 30 June, VAT return by the 20th, TSD by the 10th, OSS quarterly, and the penalties.Thu, 20 Aug 2026 09:00:00 +0000Deadlineshttps://spatial-eye-finance.ee/blog/dormant-estonian-company-obligations/https://spatial-eye-finance.ee/blog/dormant-estonian-company-obligations/What an Estonian OÜ with no activity must still do: accounting records, the annual report by 30 June, and the options if you want to stop maintaining the company.Tue, 18 Aug 2026 09:00:00 +0000Reportinghttps://spatial-eye-finance.ee/blog/dropshipping-accounting-problems/https://spatial-eye-finance.ee/blog/dropshipping-accounting-problems/The accounting problems specific to dropshipping: netted platform payouts, refunds, chargebacks, multi-currency settlements and cost of goods you never hold.Wed, 12 Aug 2026 09:00:00 +0000Dropshippinghttps://spatial-eye-finance.ee/blog/what-the-estonian-tax-board-checks/https://spatial-eye-finance.ee/blog/what-the-estonian-tax-board-checks/How Estonian tax scrutiny works: automated cross-matching of KMD INF, the queries that follow, what draws attention to a foreign-owned company, and how to answer.Tue, 11 Aug 2026 09:00:00 +0000Compliancehttps://spatial-eye-finance.ee/blog/dropshipping-taxes-estonia/https://spatial-eye-finance.ee/blog/dropshipping-taxes-estonia/How dropshipping is taxed through an Estonian company: when VAT is due, the €150 IOSS limit, marketplace deemed supplier rules and the mistakes that cost money.Wed, 05 Aug 2026 09:00:00 +0000Dropshippinghttps://spatial-eye-finance.ee/blog/estonian-invoice-requirements/https://spatial-eye-finance.ee/blog/estonian-invoice-requirements/The mandatory fields of an Estonian invoice, the seven-day issuing deadline, the wording for reverse charge and intra-EU supplies, and rules for non-VAT companies.Tue, 04 Aug 2026 09:00:00 +0000VAThttps://spatial-eye-finance.ee/blog/board-member-fee-non-resident-estonia/https://spatial-eye-finance.ee/blog/board-member-fee-non-resident-estonia/How board member remuneration paid by an Estonian company to a non-resident is taxed: income tax, social tax, treaty relief, A1 certificates and the TSD annex.Tue, 28 Jul 2026 09:00:00 +0000Cross-borderhttps://spatial-eye-finance.ee/blog/e-residency-company-first-year-checklist/https://spatial-eye-finance.ee/blog/e-residency-company-first-year-checklist/Everything an e-Residency OÜ must do in its first year: accounting from day one, VAT registration triggers, TSD, the annual report deadline and the cross-border traps.Tue, 14 Jul 2026 09:00:00 +0000e-Residencyhttps://spatial-eye-finance.ee/blog/where-is-your-estonian-company-actually-taxed/https://spatial-eye-finance.ee/blog/where-is-your-estonian-company-actually-taxed/Registering in Estonia does not settle where your company is taxed. Place of effective management, permanent establishment and CFC rules, and what the Tax Board says.Tue, 07 Jul 2026 09:00:00 +0000Cross-borderhttps://spatial-eye-finance.ee/blog/how-to-close-an-estonian-company/https://spatial-eye-finance.ee/blog/how-to-close-an-estonian-company/Voluntary liquidation of an Estonian OÜ: the shareholder resolution, creditor notice, the four-month claims period, tax on what is left, and deletion from the register.Tue, 30 Jun 2026 09:00:00 +0000Closing downhttps://spatial-eye-finance.ee/blog/oss-ioss-guide-estonian-sellers/https://spatial-eye-finance.ee/blog/oss-ioss-guide-estonian-sellers/How the One Stop Shop and Import One Stop Shop work for Estonian e-commerce companies: the €10,000 threshold, quarterly OSS returns, IOSS for imports under €150.Tue, 23 Jun 2026 09:00:00 +0000E-commercehttps://spatial-eye-finance.ee/blog/estonia-0-percent-corporate-tax-explained/https://spatial-eye-finance.ee/blog/estonia-0-percent-corporate-tax-explained/Estonia does not tax retained corporate profit - but that is a deferral, not an exemption. How the 22/78 distribution tax works and which payments trigger it unexpectedly.Tue, 09 Jun 2026 09:00:00 +0000Corporate taxhttps://spatial-eye-finance.ee/blog/cost-of-running-estonian-company/https://spatial-eye-finance.ee/blog/cost-of-running-estonian-company/A realistic annual cost for an Estonian OÜ: e-Residency €150, registration €265, contact person and address, accounting, and the costs most guides leave out.Tue, 26 May 2026 09:00:00 +0000Costshttps://spatial-eye-finance.ee/blog/dividends-or-salary-estonia-2026/https://spatial-eye-finance.ee/blog/dividends-or-salary-estonia-2026/Dividends or salary for Estonian company owners in 2026: effective tax rates, social tax, pension and health insurance effects, and how residence changes it.Tue, 12 May 2026 09:00:00 +0000Tax planninghttps://spatial-eye-finance.ee/blog/deductible-expenses-estonian-company/https://spatial-eye-finance.ee/blog/deductible-expenses-estonian-company/Estonian company expenses: what qualifies, what is taxed as a fringe benefit, what counts as a hidden profit distribution at 22/78, and the documents you need.Wed, 22 Apr 2026 09:00:00 +0000Corporate taxhttps://spatial-eye-finance.ee/blog/estonian-annual-report-2026-deadline-penalties/https://spatial-eye-finance.ee/blog/estonian-annual-report-2026-deadline-penalties/The Estonian annual report for 2025 is due by 30 June 2026. What the report contains, what the fines are, and how quickly compulsory deletion proceedings can begin.Tue, 14 Apr 2026 09:00:00 +0000Reportinghttps://spatial-eye-finance.ee/blog/estonia-minimum-wage-2026/https://spatial-eye-finance.ee/blog/estonia-minimum-wage-2026/Estonia's minimum wage rises to €946 a month from 1 April 2026, up from €886. What employers must do and why the April start date matters.Wed, 04 Mar 2026 09:00:00 +0000Payrollhttps://spatial-eye-finance.ee/blog/estonia-payroll-taxes-2026/https://spatial-eye-finance.ee/blog/estonia-payroll-taxes-2026/How Estonian payroll taxes work in 2026: 33% social tax, €886 minimum monthly base, 1.6% and 0.8% unemployment insurance, funded pension and the TSD deadline.Wed, 18 Feb 2026 09:00:00 +0000Payrollhttps://spatial-eye-finance.ee/blog/estonia-vat-guide-2026/https://spatial-eye-finance.ee/blog/estonia-vat-guide-2026/Estonian VAT in 2026: 24% standard rate, 13% and 9% reduced rates, the €40,000 registration threshold, monthly KMD deadlines and cross-border reverse charge rules.Tue, 03 Feb 2026 09:00:00 +0000VAThttps://spatial-eye-finance.ee/blog/estonia-basic-exemption-2026-tax-hump-abolished/https://spatial-eye-finance.ee/blog/estonia-basic-exemption-2026-tax-hump-abolished/From 2026 the Estonian basic exemption is a flat €700 a month for working age. What the end of the tax hump means for salaries, bonuses and payroll.Thu, 15 Jan 2026 09:00:00 +0000Payrollhttps://spatial-eye-finance.ee/blog/estonian-tax-changes-2026/https://spatial-eye-finance.ee/blog/estonian-tax-changes-2026/What actually changed in Estonian tax law for 2026: income tax stays at 22%, the tax hump is gone, VAT is 24%, plus social tax, excise, land tax and motor vehicle tax.Thu, 08 Jan 2026 09:00:00 +0000Tax changes