Frequently asked questions

No. Everything is remote. Most of our clients have never been to Estonia and do not need to be. Onboarding, signatures and filings all work digitally with an e-Residency card, ID card, Mobile-ID or Smart-ID.

From €20 a month for a dormant or very small non-VAT company, €45 for a small VAT-registered company, and €60 and up for a company with regular activity. A dormant company is one with no business activity. The price depends mainly on how many employees you have and how many transactions you make.

Estonia does not tax retained profit, so profit reinvested in the business is untaxed. Distributed profit is taxed at 22/78 of the net dividend. In plain terms, the tax is paid later, when profit leaves the company, for example as a dividend. The company still has full accounting and reporting obligations.

Yes, and it is more common than you would think. We quote separately for the catch-up period and then move you onto the normal monthly fee.

Usually within a few working days of you accepting the quote. Switching accountants in the middle of the year is common and causes no problems.

Our six monthly plans run from 20 EUR for a dormant company with no VAT registration to 299 EUR for multi-channel, multi-country operations. In between are 45 EUR for a small VAT-registered company, 60 EUR for regular activity, 99 EUR for e-commerce sellers and 199 EUR for higher volume with inventory and integrations. All prices are monthly, exclude VAT and include the annual report. The written offer confirms your plan once we have seen how the business works.

Yes, and most of our clients are in that position. Estonian bookkeeping does not require you to be in the country, and living abroad does not raise the fee on its own. The fee can rise because of what often comes with it: customers in several countries, money arriving through several platforms, or people paid abroad. Where your personal tax position depends on the law of your own country, you need a specialist there. We cover the Estonian side.

Yes. You give us access in the e-Tax Board from wherever you are and send documents by email, shared folder or a feed from your invoicing tool. You sign the annual report digitally with an e-Residency card, Smart-ID or Mobile-ID. Nothing needs to be posted and no meeting is required.

A transaction is any single item that has to be recorded: a bank movement, a sales invoice or a purchase invoice. Examples are a customer payment, a supplier payment, a card payment for a subscription, a bank fee, a Stripe payout, an invoice you issue and an invoice you receive. The expected monthly volume helps decide which plan fits.

We review what exists and quote the catch-up period separately, so you see both numbers before anything starts. From the handover onwards, you move onto your monthly plan. Late annual reports can be brought up to date as part of the same work.

Catch-up work on past periods is quoted separately. Tax advice for your home country is outside our scope, because we are accountants in Estonia and do not file abroad. The annual report is included in every monthly plan. A company that does not use monthly bookkeeping can still order a standalone annual report, which starts at 190 EUR.

It can start as soon as you have sent the short company form, accepted the written offer and granted e-Tax Board access. Granting access takes a couple of minutes online, and no meeting is needed. If you are switching accountants, we collect the previous data and check the opening balances before the first monthly cycle.

Yes, at the small end. A non-VAT micro company pays 20 EUR a month and a VAT-registered one pays 45 EUR a month, because the monthly VAT return is extra work. Registration becomes compulsory above 40,000 EUR of turnover (sales), and the return (KMD) is due by the 20th of the following month.

It starts at 45 EUR a month for a small VAT-registered company. Our six plans run from 20 EUR for a dormant company to 299 EUR for multi-channel, multi-country operations. All prices are monthly, exclude VAT and include the annual report. The written offer confirms your plan once we have seen how the business works.

No. Onboarding, tax returns and the annual report all work remotely, with your e-Residency card or an authorisation in the e-Tax Board. Some of our clients have never visited Estonia.

Not exactly. Estonia does not tax retained corporate profit, so profit reinvested in the business is untaxed. When profit is paid out as a dividend, it is taxed at 22/78 of the net amount. In other words, the tax is postponed until you pay out profit, not removed.

Possibly. Your personal tax residence matters, and so does the place the company is actually managed from. We tell you plainly where the risk is. A tax adviser in your home country can confirm how the rules apply to you.

They start at 15 EUR per employee a month. We price per employee because the work grows with headcount rather than turnover. A single board member fee is at the bottom of that range. A dozen staff with variable hours, fringe benefits and holiday is at the top, and we confirm the price in writing after seeing the actual case.

It calculates gross to net for each person and files the monthly TSD by the 10th. It also calculates the employer taxes, registers and deregisters employees in the Employment Register and issues payslips. Our service covers board member fees, fringe benefits, holiday pay and sickness benefit as well.

Yes, from the 45 EUR plan upward. Payroll is included for up to 3 people on the 45 EUR plan and 5 on the 60 EUR plan. It covers 3 people on the 99 EUR plan, 15 on the 199 EUR plan and any number on the 299 EUR plan. Above those numbers, or on the 20 EUR plan, payroll is priced from 15 EUR per employee.

By the 10th day of the month following the payment. Estonian payroll taxation is cash-based, so a December salary paid in January falls under the new year's rules.

Yes, and this is a large part of our work. A board member relationship is not employment, so no employment contract is needed. The fee is still taxed and declared, and it still needs a monthly TSD. Unemployment insurance does not apply on either side, and the funded pension contribution is still withheld for a second pillar member.

Yes. Non-resident payments have their own TSD annex. They often raise a tax treaty question, meaning which country may tax the salary, and we assess that before the first payment.

Yes, this is routine. We need the year to date figures already declared, the employment register entries, the basic exemption applications and the current contracts. If anything needs correcting, we tell you and amend it before we continue.

For a normal full-time salary, about 1.338 times the gross salary. A gross salary of 2,000 EUR costs the employer 2,676 EUR a month, because social tax and the employer part of unemployment insurance come on top.

Less than the gross salary. The employee's own income tax, unemployment insurance and, for members, the funded pension contribution are withheld first. The payroll calculator on this site shows the net amount for any gross figure.

Yes. The payroll calculator on this site shows gross to net, net to gross and the total employer cost on the 2026 rates, with no form to fill in. If your case is unusual, send us the actual numbers and we will check them.

A standalone annual report starts at 190 EUR for a company that is not served monthly. The written offer confirms the exact price once we have seen the records. The report is included in every monthly plan, from 20 EUR to 299 EUR a month, so a company on a plan pays nothing extra at year end.

Every Estonian company has to file one, including a dormant OÜ and an e-Residency company run from abroad. A report for a company with no activity is short and inexpensive, but it is still required.

A balance sheet, an income statement, notes to the accounts and, for most companies, a short management report, in Estonian and in the register's structured format. We also draft the shareholder resolution on distributing or retaining the result.

Yes. We list what is missing and ask you for copies first. Where a supplier invoice cannot be found, the bank statement and an order confirmation often help to show what was bought. Missing records take longer, so we confirm the timeline after checking them.

Yes. The board member signs in the e-Business Register with an ID card, Mobile-ID, Smart-ID or e-Residency card. No visit to Estonia is needed.

Yes. We regularly bring companies that are two or three years behind back into good standing. We quote the catch-up before any work starts.

The standard rate is 24%, in force since 1 July 2025. Reduced rates of 13% (accommodation) and 9% (books, press, medicines) apply to specific supplies.

When taxable turnover exceeds 40,000 EUR in a calendar year. Some cross-border situations require registration regardless of turnover, and you can also register voluntarily below the threshold.

The 20th day of the month following the taxable period, together with the KMD INF annex.

It depends on whether they are VAT registered, whether you supply goods or services, and where the place of supply is. We work this out for your own sales flows.

E-commerce accounting at SPATIAL EYE OÜ starts at 99 EUR a month on the Seller plan. Higher volume, inventory and integrations are on the 199 EUR Growing plan, and multi-channel, multi-country operations on the 299 EUR Scaling plan. Prices exclude VAT and include the annual report, and the written offer confirms your plan.

Platform and payment-processor reconciliation, quarterly OSS returns, payroll for up to 3 people, and returns and refunds.

When your cross-border B2C sales of goods and digital services to other EU member states exceed €10,000 in a calendar year. Below that you may keep charging Estonian VAT, or join OSS voluntarily.

IOSS (the Import One Stop Shop) is for imports of goods into the EU in consignments valued at €150 or less. It lets you collect the VAT at checkout, so the customer is not charged on delivery.

Sometimes. For certain sales the marketplace is treated as the supplier and accounts for the VAT itself. Which sales these are depends on where the goods and the seller are, so we check this against your sales data.

Quarterly, and it is separate from your monthly Estonian KMD.

Yes. The service is fully online, so an owner with an e-Residency card does not need to travel to Estonia. Documents arrive by email, shared folder or a direct feed, and the annual report is signed digitally.

As far as needed. Reports for several past years can still be filed, and filing them usually stops deletion proceedings.

Possibly. Register fines for late reports often start at a few hundred euros and can be repeated. Filing on your own initiative, before enforcement goes further, usually helps.

Not necessarily. You can apply to a court to restore the company within three years of deletion. You will need to file the missing reports and pay a state fee.

No. This is routine work for us, and the important thing is to start.

Yes. A short scoping call costs nothing. We tell you whether the question is quick or whether it needs paid analysis.

We advise on the Estonian side and point out where the other country's rules matter. For a formal position abroad, we will tell you that you need a local adviser.

Yes. We prepare the documentation, draft responses and represent you in routine correspondence with the Tax Board.

The minimum is low, and in many cases you can pay it in later. Deferring it affects when you can pay dividends, so we explain the trade-off before you decide.

If no board member lives in Estonia, the company must have a contact person and a legal address here. This is a formal requirement, and we will point you to options that meet it.

We guide you through the process and work alongside formation providers. You do the registration itself with your own digital identity, which keeps you in control of the company.

From the date of registration. There is no grace period, which is why we recommend setting bookkeeping up at the same time.

Often yes, at least in part. A board member fee paid by an Estonian company generally counts as Estonian income, and many treaties allow Estonia to tax it. The country where the person lives may also tax it, with relief for the Estonian tax.

A document confirming which country's social security system a person is covered by when working across borders in the EU. Without it, two countries can both claim contributions.

Not always, but it can. This is more likely if the person signs contracts for the company, or if their work is central to the business. It needs assessing on the facts.