Digital administration
Company registration, annual reports, tax returns and most dealings with the State are done online, with a digital signature.
A guide for non-resident founders
Estonia Company Formation for Non-Residents
Non-residents can establish and manage an Estonian private limited company (osaühing, OÜ). Registration is only the first step: the company also needs an address in the Commercial Register and, if that address is outside Estonia, a contact person in Estonia. It must keep accounts and file an annual report, and it may need to register for VAT and open a payment account. This guide takes you through each step and says where we can help.
Contact Person Estonia is a trading name of JusTrust OÜ (Estonian registry code 16093920), licensed by the Estonian Financial Intelligence Unit under activity licence FIU000395. This page is general information, not legal or tax advice.
What we provide once the company exists
- Contact person, legal address and mail forwarding
- €100 a year
- Monthly accounting, through Quintum OÜ
- from €19 a month
- Annual filing only, through Quintum OÜ
- from €99 a year
The €100 includes any VAT that applies. Fees charged by the Estonian State are separate and are paid to the State, not to us. Accounting prices · Terms.
How to Set Up a Company in Estonia as a Non-Resident
The usual order of the steps. Not every step applies to every company, and the sections below explain when each one does.
Choose the company form
Most non-resident founders choose a private limited company (osaühing, OÜ).
Get a digital identity
To found and run the company online you need an identity that Estonian e-services accept, such as e-Residency. Without one, the founding documents are signed at a notary.
Register the OÜ
The founding application goes to the Commercial Register, online or through a notary. The company exists once the registrar enters it in the register.
Arrange a legal address
The company’s address is entered in the Commercial Register and official correspondence is sent there.
Appoint a contact person where required
If the company’s address is outside Estonia, the company must appoint a contact person in Estonia.
Register for tax and VAT where applicable
VAT registration is not automatic. It becomes mandatory only in certain situations, and can also be requested voluntarily.
Set up accounting
The company keeps accounts from its first day and files an annual report every year.
Open a business payment or bank account
Banks and payment institutions decide for themselves, after their own checks.
Estonia Company Incorporation
The private limited company (osaühing, OÜ) is a separate legal person. Its shareholders are not personally liable for its obligations, and it is run by a management board of one or more members. Founders, shareholders and board members do not need to be Estonian citizens or residents.
- Online. If every founder can sign with an identity that Estonian e-services accept — for example an e-Residency card — the founding application can be filed online in the State’s e-Business Register.
- Through a notary. Otherwise the founding documents are signed at a notary, who files them with the register.
- Registration. Either way, the Commercial Register reviews the application and enters the company only once the application is complete.
- State fees. The State charges a fee for registering a company. It is set by law and paid to the State, separately from any service fee. Check the current amount with the e-Business Register before you file.
We do not file founding applications on this site. If you want help with the incorporation itself, see company formation at globalestonia.com. What we provide here is what the company needs once it exists: a contact person, a legal address, mail forwarding and, through Quintum OÜ, accounting. You can apply to us while the company is still being formed.
Do You Need Estonian e-Residency?
Estonian e-Residency is a digital identity issued by the Estonian State. It lets you sign documents digitally and use Estonian e-services, including company registration and tax returns, from anywhere.
- It is not citizenship. Nor is it a residence permit or a visa. It does not give a right to live or work in Estonia.
- It is not tax residency. Holding e-Residency does not make you, or your company, tax resident in Estonia.
- It is optional. A company can be founded without it, through a notary. It makes founding the company online, and running it from abroad, much simpler.
- The State decides. You apply to the Estonian State, which carries out its own checks before issuing the digital ID.
Legal Address for an Estonian Company
Every Estonian company has an address entered in the Commercial Register. It is the company’s address, not the founder’s home address: it appears in the public register, and official correspondence for the company is sent there.
With our legal address service, your company can use our office at Harju maakond, Tallinn, Kesklinna linnaosa, Viru väljak 2, 10111, Estonia, as its registered address. Letters from Estonian authorities that arrive there are scanned and sent to you by e-mail. The address is included in the annual fee of €100, together with the contact person service and mail forwarding.
When Does an Estonian Company Need a Contact Person?
Under § 24 of the Estonian Commercial Register Act (äriregistri seadus), a company must appoint a contact person if its address is in a foreign country. The contact person is entered in the Commercial Register.
- What decides it. The test is the address the company registers — not the nationality of its founders, and not where its board members live. Whether your company needs a contact person therefore depends on the address you enter in the register.
- What the contact person does. A contact person entered in the register can receive official documents on behalf of the company, and documents delivered to the contact person are deemed delivered to the company. It gives the company a formal point of contact in Estonia.
- Who can act. Contact Person Estonia acts as the contact person for companies whose address is abroad. JusTrust OÜ is licensed by the Estonian Financial Intelligence Unit (FIU000395) and, before accepting a company, carries out the customer due diligence the law requires.
- The State’s fee. For an existing company, the Estonian State charges a fee of €25 to register the contact person. You pay it to the State, not to us.
Our Estonian contact person service costs €100 a year, with the legal address and mail forwarding included. See licensed contact person service in Estonia for what the fee covers and how we take a company on.
VAT Registration in Estonia
- Not automatic. An Estonian company is not registered for VAT when it is formed.
- When it becomes mandatory. Registration is required once the company’s taxable supplies exceed the threshold set in the Estonian Value Added Tax Act, and in some other situations, for example certain cross-border transactions.
- Voluntary registration. A company can apply to register before it reaches the threshold. The Estonian Tax and Customs Board (EMTA) decides, and may ask about the company’s business activity and its connection to Estonia.
- After registration. A VAT-registered company files a VAT return every month. Cross-border sales of goods and services raise questions that depend on the facts, and may need advice for your situation.
Accounting Requirements for Estonian Companies
- From the first day. Every Estonian company keeps accounts under the Estonian Accounting Act.
- Every year. The company files an annual report with the Commercial Register, including in a year with no activity.
- Monthly, where applicable. A VAT-registered company files a VAT return every month, and a company that pays salaries files the TSD declaration.
- Wherever you live. These obligations do not change if the founder or the board lives abroad.
You can use any accountant. Through Contact Person Estonia, accounting is provided and invoiced by Quintum OÜ (registry code 17024619): monthly accounting from €19 a month while the company is dormant and from €49 once it is trading, or annual filing only from €99 a year for a company with no activity. It is a separate service: you do not need it to use our contact person or legal address service. See accounting prices.
Business Banking and Payment Accounts
Registering a company in Estonia does not give it a bank account.
- Each provider decides. Banks and payment institutions carry out their own know-your-customer and anti-money-laundering checks and decide for themselves whether to open an account.
- Several kinds of provider. Depending on eligibility, founders use Estonian banks, payment institutions licensed elsewhere in the European Economic Area, or other regulated providers.
- What they look at. The business model, where the company and its owners are based, the ownership structure and the expected transactions can all affect the decision.
- No guarantee. No one — including us — can promise that an account will be opened.
What Does Estonia Company Formation Involve?
A summary of the requirements above.
| Requirement | When needed | What it does |
|---|---|---|
| Company incorporation | Always | Creates the company as a legal person and enters it in the Commercial Register. |
| e-Residency | Optional; used to found and run the company online | A State-issued digital identity for signing and using Estonian e-services. |
| Legal address | Always — every company has a registered address | Where official correspondence is sent; shown in the public register. |
| Contact person | When the company’s address is outside Estonia | Receives official documents for the company in Estonia. |
| VAT registration | Above the statutory threshold, in certain other cases, or voluntarily | Lets the company charge and deduct Estonian VAT; brings monthly VAT returns. |
| Accounting | Always, from the first day | Bookkeeping, tax returns and the annual report. |
| Business banking or payment account | In practice, to trade | Holds the company’s money; opened at the provider’s discretion. |
Why Non-Residents Choose Estonia
Reasons you can check for yourself.
An EU company
An OÜ is a company of a European Union member state, formed under Estonian law.
e-Residency
The State’s own digital identity programme for non-residents, running since 2014.
Run from abroad
Founders and board members do not need to live in Estonia. The obligations to keep a registered address or contact person, accounts and annual reports still apply.
Frequently Asked Questions
- Can a non-resident open a company in Estonia? Yes. Founders, shareholders and board members do not need to be Estonian citizens or residents. The company has the same obligations as any other: an address in the register, a contact person if that address is abroad, accounts and annual reports.
- Do I need e-Residency to start an Estonian company? No. It lets you found and manage the company online. Without it, or another identity that Estonian e-services accept, the founding documents are signed at a notary.
- How long does Estonia company formation take? It depends on the route and on whether the application is complete; the registrar decides when the company is entered in the register. We do not quote a time we do not control. Our own service starts once customer due diligence is complete.
- Does an Estonian company need a local address? Every company has an address in the Commercial Register. If that address is outside Estonia, the company must appoint a contact person in Estonia. Many founders who live abroad use an address service in Estonia, such as ours.
- Do I need a contact person in Estonia? Only if the company’s address is abroad (§ 24 of the Commercial Register Act). The test is the company’s address, not your nationality or where you live.
- Can I register for VAT immediately? You can apply for voluntary registration at any time. The Tax and Customs Board decides, and may ask about the company’s activity and its connection to Estonia. Registration becomes mandatory once taxable supplies exceed the statutory threshold.
- Does an Estonian company need an accountant? The law requires the company to keep proper accounts and file its reports; it does not say who must keep them. If you do not know Estonian accounting and tax rules, an accountant is the practical choice.
- Can I open a bank account remotely? Some providers onboard remotely and some require a visit. Each decides after its own checks, and no one can guarantee approval.
- Can I manage an Estonian OÜ from abroad? Yes. With a digital signature, the company’s filings and most dealings with the State can be done online. Its legal obligations stay the same.
- Does forming an Estonian company make me an Estonian tax resident? No. Neither forming a company nor e-Residency makes you tax resident in Estonia. Where you are taxed — and possibly where the company is taxed — depends on where you live and where the company is actually managed. Take advice in the country where you live.
Ready to Set Up Your Estonian Company?
If your company’s address will be outside Estonia, or you want a registered address in Tallinn, we can act as its contact person and provide the address and mail forwarding, for €100 a year with any VAT included. Accounting is available separately through Quintum OÜ. You can apply while the company is still being formed, and we confirm whether we can accept it before you commit to anything.