Do you wish to engage in commercial activity in the Baltics, but know little about the legal system, tax policy and possible regulative or bureaucratic obstacles?

From the moment you register your company, we are ready to assist you in dealing with all the documents and communication with administrative authorities, and both establishing, as well as administrating your accounting services.

In addition, we offer various accounting services and financial consultations which will make your company’s activities easier in the future.

accounting-non-residentials

International

Non-residential entrepreneurs who wish to start their business in Estonia often find themselves struggling with bureaucratic and legal obstacles. They must establish their company in the commercial register or register a branch office or a permanent establishment in the regional bureau of the Estonian Tax and Customs Board. The registration procedure depends on the type of enterprise. Depending on their field of business, non-residents have similar obligations as residents. If a non-resident has employees, they must pay taxes from their salaries and present tax declarations.

IMG Numeri will help you during the process of registration, represent you in public authorities and manage your accounting.

Permanent establishment

A non-resident, who has a permanent establishment in Estonia and has not been registered in the commercial register, or is a non-resident employer, is obliged to register as a taxable person.

A non-resident, who is starting their economic activity in Estonia via a permanent establishment which has not been registered as a branch office in the commercial register, or a non-resident employer, must submit an application to the Estonian Tax and Customs Board to register a permanent establishment within 10 days as of the beginning of the period of tax liability.

Branch office

If a foreign company wishes to permanently offer products or services in Estonia, they must register in the commercial register as a branch office, which is not a legal entity. Commercial Code prescribes the legal basis for a branch office. In the cases prescribed by legislation, a business unit must apply for permission to establish a branch office in Estonia. A branch office of a foreign company is registered based on the application of the manager of the branch office. A branch is considered established when it is registered in the commercial register and its activity is considered terminated when it is deleted from the commercial register.

A foreign company must have separate accounting for its branch office, and the accounting must be in accordance with the requirements of the Accounting Act.

Social security tax

In Estonia, social security tax is fully paid by employers to the Estonian Tax and Customs Board.

A non-resident who does not have a permanent establishment in Estonia, but who is an employer in Estonia, must be registered before the beginning of the period of tax liability in the Northern regional service bureau of the Estonian Tax and Customs Board to pay the social security tax.

Companies registered in the commercial register must not register as taxable persons in the Estonian Tax and Customs Board.

For additional and more detailed information, please write to inga.allik@numeri.ee