Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | EE / EST |
| Registry | RIK / e-Äriregister |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Estonia and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | KMKR | EMTA |
businessInfo.businessEntityId | Registrikood | RIK / e-Äriregister |
Sector regulators
Finantsinspektsioon · Rahapesu Andmebüroo · Eesti Pank · TTJA
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Osaühing | OÜ | Private limited company with minimum share capital €0.01 per shareholder (since 2023 Commercial Code reform); shares not publicly traded. Equivalent to a US LLC. |
| Aktsiaselts | AS | Joint-stock company with minimum share capital €25,000; shares registered with the Estonian Central Register of Securities; mandatory supervisory board. Equivalent to a US C-Corp. |
| Täisühing | TÜ | General partnership with two or more partners each bearing unlimited joint liability for partnership obligations. Equivalent to a US General Partnership. |
| Usaldusühing | UÜ | Limited partnership with at least one general partner bearing unlimited liability and at least one limited partner liable only to the extent of contribution. Equivalent to a US Limited Partnership. |
| Füüsilisest isikust ettevõtja | FIE | Sole proprietor; a natural person conducting business under their own name, registered in e-Äriregister, with unlimited personal liability and no separate legal personality. Equivalent to a US Sole Proprietorship. |
| Tulundusühistu | TÜH | Commercial cooperative established to serve the shared economic interests of members; member-owned, governed on one-member-one-vote basis, with profits distributed or reinvested; registered in e-Äriregister. Equivalent to a US Cooperative. |
| Mittetulundusühing | MTÜ | Non-profit association with non-commercial purpose, membership-based, unable to distribute profits to members; registered in the non-profit associations and foundations register (RIK). Equivalent to a US Nonprofit Corporation (501(c)(3)). |
| Sihtasutus | SA | Foundation with assets dedicated to a specific purpose by a founder; no members, governed by a board, unable to distribute assets for private benefit; registered in the non-profit associations and foundations register (RIK). Equivalent to a US Nonprofit Foundation. |
| Välisettevõtja filiaal | — | Branch of a foreign company; not a separate legal entity; parent company bears full liability; registered in e-Äriregister with a required local contact person. Equivalent to a US Branch/Rep Office. |
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.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Äriregistri väljavõte |
| Constitutive Documents | Põhikiri |
| Tax Registration | KMKR tõend |
| Ownership Records | Any one of: Osanike nimekiri · Aktsiaraamat |
| Governance Records | Äriregistri väljavõte |
| Signing Authority | Any one of: Juhatuse otsus · Volikiri |
| Address | Any one of: Üürileping · Kommunaalmaksete arve · Pangakonto väljavõte |
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.| Document | Proves |
|---|---|
| Äriregistri väljavõte (e-Äriregister extract) | Legal Registration |
| Põhikiri (Articles of Association) | Constitutive Documents |
| KMKR tõend (VAT registration certificate, EMTA) | Tax Registration |
| Osanike nimekiri (OÜ — members’ register) | Ownership Records |
| Aktsiaraamat (AS — share register) | Ownership Records |
| Äriregistri väljavõte (juhatuse liikmed section) | Governance Records |
| Juhatuse otsus (board resolution) | Signing Authority |
| Volikiri (notarised power of attorney) | Signing Authority |
| Üürileping | Address |
| Kommunaalmaksete arve (≤90 päeva) | Address |
| Pangakonto väljavõte (≤90 päeva) | Address |
| Sector-Specific License | FI tegevusluba (FSA licence), RAB tegevusluba (FIU VASP licence) |
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.
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.
| Local role | Canonical API role | Description |
|---|---|---|
| Juhatuse liige (management board member) | CONTROLLING_PERSON | Executive officer with day-to-day management authority; legally represents company. |
| Juhatuse esimees (management board chair) | CONTROLLING_PERSON | Chair of management board; same legal authority as juhatuse liige. |
| Nõukogu liige (supervisory board member) | CONTROLLING_PERSON | Supervisory governance role; mandatory for AS, optional for OÜ; no day-to-day management authority. |
| Prokurist (procurist) | LEGAL_REPRESENTATIVE | Holder of prokura — statutory commercial POA registered in e-Äriregister; broad signing authority short of alienating real property. |
Additional fields
Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.| Field | Applies to | Reason |
|---|---|---|
Contact person in Estonia (name + registry-authorised provider details) | founder | Required under Commercial Code if management board has no Estonian/EU-resident member; must be a notary, advocate, sworn auditor, or licensed trust-and-company service provider. |
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.