Business Activity Classification in Estonia: EMTAK 2025 Guide
How do you choose a business activity classification in Estonia? Select the EMTAK 2025 code that most accurately describes the activity expected to generate the highest sales revenue in your company’s first financial year. A newly registered legal entity selects one primary activity, but it may conduct other activities too, subject to any separate licences or notices required by law. EMTAK 2025 has applied since 1 January 2025. RIK’s guidance on determining an activity explains the selection process.
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What Is the Business Activity Classification in Estonia?
Estonia uses the Estonian Classification of Economic Activities, known as EMTAK, to classify the activities of companies and other organisations. EMTAK is Estonia’s national version of the NACE classification used across the European Union.
The classification is hierarchical and has five levels. The first four levels correspond to NACE, while the fifth level is specific to Estonia and reflects the national economy and legislation. RIK recommends checking the detailed fifth-level activity where possible. Use the official EMTAK search tool to search by a code or by words describing the company’s activity.
An EMTAK code describes and classifies an activity. It is not, by itself, a licence, VAT registration, or confirmation that the company meets every regulatory requirement for operating.
EMTAK 2025: What Changed?
The business activity classification in Estonia was updated through EMTAK 2025. Review the current code before filing if your company’s activity has changed.
EMTAK 2025 replaced EMTAK 2008 on 1 January 2025. The updated classification reflects changes in the economy, including digitalisation and newer ways of providing goods and services. Some activity divisions, names, codes and explanations have changed. Statistics Estonia’s EMTAK 2025 overview describes the update and identifies areas with notable changes.
If an older code appears in an existing contract, annual report or other document, do not assume it remains the right code for a new filing. Search the current EMTAK classification and, where needed, use the official correspondence tables to find the relevant current activity.
How to Choose the Right EMTAK Code for Your Company
The right business activity classification in Estonia should describe the company’s real products or services, rather than only its marketing label.
1. Describe the company’s actual activity
Start with what the company will actually sell or provide, who its customers will be and how it will earn revenue. A broad phrase such as “business services” may not be precise enough. An online business, for example, could sell its own products, provide software subscriptions, act as an intermediary, or provide professional services. These business models can belong to different activity groups.
Choose a code based on the company’s economic role, not only the technology, marketplace or platform it uses. Read the activity description, explanatory notes, inclusions and exclusions before deciding.
2. Identify the activity expected to generate the most revenue
When a company is established, the primary activity should be the activity from which it expects to earn the most sales revenue during its first financial year. If the company plans several revenue streams, estimate which one will be the largest and select the activity that best describes it.
RIK’s EMTAK frequently asked questions confirm that a company chooses one primary activity at establishment. This does not prevent the company from engaging in other fields of activity.
3. Search down to the most specific matching activity
Search the RIK EMTAK tool using several descriptions of the company’s work. Compare potential matches and continue down the hierarchy to see whether a more specific fifth-level activity applies. Do not choose a code only because its label resembles the company’s marketing language.
For a company that sells products and provides a separate service, consider which activity will generate the largest share of sales revenue. If the business model changes later, the primary activity can be updated through the relevant annual reporting process.
4. Check for a licence or notice before starting regulated work
Some activities have additional requirements, such as a licence, registration or notice of economic activity. The rules depend on the actual service, product, premises and operating model. Review the requirements shown in the EMTAK search and confirm them with the competent authority before beginning the activity.
For example, a food business may need to notify or obtain approval from the Agriculture and Food Board. See our guide to a food licence in Estonia. A transport business must separately check the requirements for the specific vehicle, route and service; our guide explains how to register a transport business in Estonia.
🇪🇪 Check your activity before launch
Some sectors need a separate notice or permit. Ask us which details to verify for your planned Estonian business.
Can an Estonian Company Have More Than One Business Activity?
The business activity classification in Estonia identifies the primary activity; it does not prevent the company from carrying out other lawful activities.
Yes. A company may carry out activities in addition to the primary activity recorded at establishment. The primary code describes the main or expected main revenue source for classification purposes; it is not intended to be a complete inventory of everything the company may do.
However, the freedom to carry out other activities does not remove separate legal requirements. Depending on the activity, the company may need to submit a notice, obtain a licence, meet professional standards, or comply with conditions for premises, staff or products. An EMTAK code does not replace any of these steps.
The e-Business Register’s information about fields of activity explains how the classification is used in the register and for statistical information.
How Is a Company’s Main Activity Updated?
Companies that submit annual reports update their activity information through the annual reporting process. The main activity in the Business Register is based on the distribution of sales revenue reported for the financial year. The annual report also records relevant areas of activity planned for the next financial year.
RIK explains the procedure in its guide to adding or changing an EMTAK activity. If the business has changed direction or a different revenue stream has become its largest, make sure the report reflects the company’s actual activity and figures. Keep bookkeeping records organised so the information can be supported by the company’s accounts.
Management remains responsible for the accuracy of the company’s filings. If an annual report contains incorrect information, the company may need to submit a corrected report. Our annual report guide explains the filing process, and our accounting services page describes support with bookkeeping and annual reporting.
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EMTAK Code, Company Registration, Licences and VAT
| Item | What it means |
|---|---|
| Company registration | Creates the legal entity after the registrar enters it in the Commercial Register. |
| EMTAK activity | Classifies the company’s primary economic activity for register and statistical purposes. |
| Licence or activity notice | A separate regulatory permission or notification where the law requires one. |
| VAT registration | A separate tax registration, required or available depending on applicable VAT rules and the company’s circumstances. |
These are separate steps. Choosing an EMTAK code does not automatically register a company for VAT or authorise regulated work. If you are planning an Estonian OÜ, start with our company registration in Estonia guide. For the VAT process, see VAT registration in Estonia. If you are considering an existing business, review the checks involved in buying a ready-made company in Estonia.
🇪🇪 Planning an Estonian company?
We can discuss the registration route, activity classification and the follow-up services your business may need.
Common EMTAK Selection Mistakes
- Choosing a code only from the company name or a broad marketing description.
- Stopping at a general category without checking the detailed fifth level.
- Using an old EMTAK 2008 code without confirming its current equivalent.
- Assuming the primary activity prevents the company from engaging in other areas.
- Treating the code as a permit, tax registration or authority approval.
- Choosing based on the platform used instead of what the company actually sells or provides.
- Forgetting to review the activity when the company’s revenue mix changes.
- Assuming company registration or e-Residency automatically settles licensing or VAT obligations.
Frequently Asked Questions About Business Activity Classification in Estonia
What does EMTAK mean?
EMTAK is the Estonian Classification of Economic Activities. It is Estonia’s national version of NACE and is used to classify the activities of companies and other organisations.
Which EMTAK version should a new company use?
New registrations should use EMTAK 2025, which came into force on 1 January 2025. Search the current code in the official RIK tool.
How many primary activities can I select when registering a company?
You select one primary activity, based on the activity expected to generate the most sales revenue in the first financial year. The company may conduct other activities too, subject to separate legal requirements.
Can I change the EMTAK code later?
For companies that submit annual reports, the main activity is updated through the annual report based on the reported sales revenue distribution. Review RIK’s current guidance for the company’s legal form and reporting situation.
Does the EMTAK code tell me whether my company needs a licence?
The code helps identify the activity, but it is not itself a licence. Check the activity-specific requirements with the competent authority before operating.
Is EMTAK the same as NACE?
The first four levels of EMTAK correspond to NACE. The fifth level is specific to Estonia and can give a more detailed national activity code.
Does selecting an EMTAK code register my company for VAT?
No. Company registration, activity classification and VAT registration are separate matters. Check the current VAT rules and the company’s specific transactions.
🇪🇪 Want to confirm your company’s activity code?
Share a short description of your products or services with our team and ask for help navigating the registration process.
Summary: Choose the Activity That Reflects Your Business
For a new Estonian company, choose the EMTAK 2025 activity that best describes its planned work and is expected to generate the highest sales revenue during the first financial year. Search for the most specific appropriate code, check any separate permit or notice requirements, and review the activity again when preparing the annual report. Use official RIK and Statistics Estonia resources for classification, and verify regulatory questions with the authority responsible for the activity.
This article provides general information, not legal, tax, accounting or licensing advice. Requirements depend on the company’s actual business and may change. Confirm the current rules with RIK and the competent authority.
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