Blog
Practitioner notes from the Tallinn office — Estonian accounting, MiCA / CASP readiness, EMI safeguarding, and cross-border Baltic tax. Written by the accountants doing the work.
77 Days Left: What the Estonian VASP-to-CASP Transition Looks Like From Here
Today is 14 April 2026. Estonia's 18-month MiCA grandfathering window under Article 143(3) closes on 1 July 2026 — 77 days away. This post is a practitioner's update on where dossiers realistically stand, why a pending application is not a continuous licence, and what we are doing with clients who still have a shot at authorisation before the cap.
Read more →FIE → OÜ: When the Switch from Estonian Sole Trader to Private Limited Company Actually Pays Off
Switching from FIE (füüsilisest isikust ettevõtja, the Estonian sole trader) to OÜ (osaühing) is not automatically a tax win. The honest answer depends on three numbers: annual net profit, how much of that profit the owner actually needs to draw personally this year, and the administrative cost of running the OÜ. This post walks through the break-even we use with clients at €20k, €50k and €100k profit, the non-tax reasons that often decide, and the timing window that keeps VAT reconciliation out of the picture.
Read more →EMI Safeguarding: a PSD2 Article 10 Checklist for Estonian EMIs
PSD2 Article 10 gives an EMI two ways to safeguard client funds: segregate them at a credit institution, or cover them with an insurance policy or a comparable guarantee. Both are legal on paper. In 2026 supervisory practice, Finantsinspektsioon asks sharper questions than the directive text alone suggests — and a clean audit trail now weighs more than a clean policy document.
Read more →Estonia VAT at 24%: What Fintech and SaaS Operators Need to Change
Estonia's standard VAT rate moved from 22% to 24% on 1 July 2025. For fintech, SaaS and e-commerce operators the change reaches list prices, invoice templates, OSS returns and KMD line items — not just back-office bookkeeping. This post walks through what changed, who has to act, and where the transition-period edge cases hide.
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