Becoming an e-resident means that we are opening our digital country to you. We do ask you to help us retain the digital environment as trusted and transparent as it has been.
First the basics
1. E-Residency is a digital identity that Estonia has created as a benefit for foreigners who wish to do business in Estonia or have another justified interest in using the e-services of Estonia.
2. E-Residency status does not interfere with your actual residency status. In fact, e-Residency is a digital version of you and reflects your actual citizenship, name and date of birth. The only new addition would be the Estonian personal identification code that you will receive.
3. E-Residency status does not confer tax residency. Your personal tax residency will remain where it is.
4. An Estonian company established by an e-resident is an Estonian tax resident. In case business activities of this company are carried out elsewhere or the company is managed from outside of Estonia, the income received in a foreign state will be taxed in this foreign state and Estonia will ensure avoidance of double taxation.
5. E-Residency does not enable you to travel or live in Estonia or Europe – for this, you still need to follow the migration requirements in place.
1. Keep your e-Residency digital ID card and PIN codes safe and never hand the card or your PIN codes to anyone else;
2. Notify the Estonian Police and Border Guard Board if the card is lost or stolen;
3. Inform the Estonian Police and Border Guard Board if your name or contact details have changed;
4. Always use the latest version of the ID software;
Depending on your activities, e.g. Registering a company, you will have to follow additional requirements. Please note that this is not a full list, but an indicator on what you should consider.
It is very important to give the Estonian Tax and Customs Board the contact details, in order for tax administration to be able to send e-resident important information. Same is expected from the Company Registration Portal, your business service provider and your business banking service provider.
Estonian Tax and Customs Board (EMTA) and Company Registration Portal requirements
1. When you register a company in Estonia, you are required to appoint a contact person for your company. You are also obliged to fill in the address of the location of the management board (outside of Estonia) in the Commercial Register.
2. The company needs to submit annual reports to the commercial register,
3. Keep the company contact information, including the the address of the location of the management board (outside of Estonia), up to date at Company Registration Portal and e-Tax systems.
4. Ensure that taxes are declared and paid to the country where they are owed, and also,
5. ensure that the company follows the local rules if the company is operating in another country.
6. In Estonia, companies are obligated to state the data of beneficial owners publicly.
According to the Estonian domestic law, an administrative act is regarded to be submitted, when it is made available on the e-Tax/e-Customs.
You will see, that other authorities also practice making information available through e-services, that is more effective and faster both for the authority and for the user.
If you are daunted by these obligations, do consult with an e-residency business service provider.
Statistics Estonia may request Estonian companies to submit data to them. Fulfilling this request is obligatory.
Statistics Estonia will notify you about this obligation through your contact person. You can also check if you need to submit any data, online. If you have joined eSTAT, notifications will be sent to the persons who are registered as the main user or CEO of the company.