Estonia Accounting and Tax Considerations
Accounting and tax considerations are important factors when incorporating your company. By outsourcing your Estonia accounting and tax obligations to Tetra Consultants, you can be confident that you will be in the best hands. Our team of consultants will ensure that your firm’s financial statements, corporate tax returns and audits are timely completed without the need for you to travel.
此外，将您的会计和税务需求外包给特加商务咨询可以确保及时报告和归档并降低间接成本。在聘用特加商务咨询之前，我们的会计团队将帮助您了解所有要求的截止日期和期望。此后，我们将提前准备所有必需的文件，以确保在规定的期限内完成。
年度报告要求
- Typically, an Estonia entity financial fiscal year is from 1 January to 31 December.
- Generally, all Estonian companies are required to submit an annual report to the Estonian Tax and Custom Boards within 6 months after the end of the financial year.
- The annual report should consist of the annual accounts, cash flow report and statement of changes in equity.
- An audit review obligation will apply depending on your type of entity: micro-sized, small-sized or medium-sized and its relevant threshold.
公司所得税
- Estonia’s corporate tax rate is levied at 20%.
- Combined corporate income tax and payroll tax return have to be submitted to the local tax authorities. While, taxes must be remitted by the 10 day of the month following a taxable payment.
- For any late payment, taxpayers will have to pay an interest for the late payment. The interest rate is charged at 0.06% of the tax due for each day of delay.
增值税
- The standard Value-Added Tax rate is held at 20%.
- You will be obliged to register if you have an annual turnover of minimally €40,000.
- Value-Added Tax returns have to be submitted to the tax authority by the 20 day of the month following the taxable period.
预扣税
- There is no withholding tax to be payable on dividends.
- However, royalties paid to non-residents will be subjected to a withholding tax rate of 10%. While, for resident individuals, a higher withholding tax rate of 20% is imposed.
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