Overview
Identifiers
Collect two identifiers from each business customer in Estonia and submit them as strings on the application body.
Tax ID: Format: “EE” + 9 digits (e.g., EE100207415). Mandatory VAT registration when turnover exceeds €40,000; voluntary registration available. Since 2025-08-07 EMTA requires demonstrable economic nexus to Estonia for new KMKR registrations.
Registration number: 8-digit number (format NNNNNNNN; leading digit indicates entity type — “1” = commercial entity). Assigned at incorporation; appears on all registry extracts.
Sector regulators
Finantsinspektsioon · Rahapesu Andmebüroo · Eesti Pank · TTJA
Legal structures
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.
Not applicable in Estonia: Operating Permit. Skip these areas — no local artifact exists.
Collection notes
- Legal Registration: Downloadable PDF from ariregister.rik.ee; includes registrikood, address, management board, share capital.
- Constitutive Documents: Filed with and retrievable from e-Äriregister; single document for OÜ and AS.
- Tax Registration: Issued via EMTA e-services portal (emta.ee); confirms KMKR number and start date. If company is not VAT-registered, use EMTA confirmation of registrikood instead.
- Sector-Specific License: Required for: credit institutions, payment/e-money institutions, investment firms, insurance, fund managers, crowdfunding, crypto-asset service providers.
- Governance Records: Management board (juhatus) members are publicly listed in registry extract; supervisory board (nõukogu) mandatory for AS, optional for OÜ.
- Signing Authority: Board resolution sufficient for routine account-opening; notarized volikiri for statutory or real-property acts. For e-resident companies with foreign-resident boards, resolution signed via digital ID is legally equivalent.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
- Good Standing: Estonia’s e-Äriregister issues timestamped väljavõte that reflect current active/inactive status in real time; no separate Certificate of Good Standing document is issued. A recently dated väljavõte under business_registration satisfies this requirement.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
Additional fields
Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.Notes
- E-resident OÜs dominate Estonia’s registry. A large share of OÜs have entirely foreign-resident management boards and shareholders. The registered address is frequently a virtual-office service provider — always collect separate proof of actual operating address, which may be in another country entirely.
- No minimum share capital enforcement gap. OÜs formed since 2023-02-01 can have €0.01 share capital. However, shareholders of OÜs with share capital below €2,500 are personally liable for bankruptcy trustee fees up to €2,500 total (Bankruptcy Act § 29(91)). Flag this for credit-risk purposes.
- VASP licensing transition. Crypto-asset service providers operating under pre-MiCA FIU (RAB) VASP licences must reapply to Finantsinspektsioon by 2026-07-01; existing RAB licences become invalid after that date with no automatic conversion. Treat RAB VASP licence as time-limited.
- AMLR 2024/1624 is pending but not yet in force. Directly applicable from 2027-07-10. Until then, the current MLTFPA threshold of more than 25% remains operative; the shift to 25% or more under AMLR takes effect on that date with no Estonian legislative action required.