Public Limited Company (Aktsiaselts) in Estonia — Digital Products Seller Formation Guide
Focus on jurisdictions that support global payment processors. If selling to EU customers, consider how the jurisdiction handles VAT OSS (One Stop Shop). US LLCs are popular for accessing Stripe, while UK or Estonian companies offer great European integration.
Last verified: June 10, 2026
Corporate Tax
24.0%
State Tax
0.0%
Formation Cost
$285
Annual Fee
$0
Forming a Public Limited Company (Aktsiaselts) in Estonia as a Digital Products Seller means a total tax burden of 24.0% and an official formation cost of $285. The minimum capital requirement is 25,000 EUR. Standard formation takes 5-10 business days, or 1-5 business days (with e-Residency) expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $3,860
Ongoing (per year)
≈ $3,415
Why Public Limited Company (Aktsiaselts) for Digital Products Seller?
Entrepreneurs selling non-physical goods such as software, e-books, online courses, templates, and digital art. This business model requires a jurisdiction with excellent payment gateway access (like Stripe or PayPal) and clear rules on digital VAT/Sales Tax.
Ideal for
- E-book authors
- Online course creators
- Software and SaaS developers
- Digital template designers
Challenges to watch
- Managing global VAT and sales tax compliance
- High chargeback rates for digital goods
- Intellectual property protection across borders
Key decision criteria
- Access to Stripe, PayPal, and other major payment gateways
- Tax treaties to avoid double taxation on royalties
- Ease of remote company management and banking
Public Limited Company (Aktsiaselts) formation requirements
Minimum capital
25,000 EUR
Standard timeline
5-10 business days
Expedited timeline
1-5 business days (with e-Residency)
Local director
Not required
Registered office
Virtual office allowed
Notarization
Required
A local director is not required, but if the management board is located outside Estonia, a licensed local contact person must be appointed.
Estimated breakdown (based on avg. $60,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 24%. Registration threshold: 40,000 EUR. Non-resident businesses providing digital services to Estonian consumers must register for VAT under the OSS scheme or locally, with no registration threshold.
Banking & payments for Digital Products Seller
Opening a traditional bank account (e.g., LHV, Swedbank) for an AS requires a physical visit and proof of a strong business connection to Estonia. However, non-resident founders and e-residents can easily open fully remote business accounts with fintechs like Wise, Revolut Business, or Payoneer to manage their share capital and daily operations.
Supported payment gateways
Remote-friendly accounts
Wise
A top choice for e-residents and international founders. Offers fully remote account opening, multi-currency support, and an Estonian IBAN.
Revolut Business
Provides comprehensive digital banking services, corporate cards, and multi-currency accounts with a fully remote onboarding process.
Payoneer
A solid alternative for global B2B payments and receiving funds from international marketplaces.
Estonia incentives & advantages
0% Corporate Tax on Retained Earnings
Allows companies to grow tax-free and maximizes reinvestment capital.
e-Residency Program
Enables 100% remote management of the Estonian AS, including banking, tax filing, and contract signing.
Public Limited Company (Aktsiaselts) formation steps
Apply for Estonian e-Residency (takes 2-5 weeks) to enable remote digital signing and company management.
Obtain a legal address and contact person service in Estonia from a licensed corporate service provider.
Draft the Memorandum and Articles of Association (Põhikiri) defining the governance structure and shareholder rights.
Open a temporary business bank account and deposit the €25,000 minimum share capital.
Submit the application to the Estonian Business Register and pay the €265 state fee.
Appoint the Management Board (Juhatus) and the Supervisory Board (Nõukogu) consisting of at least three members.
Register for VAT and as an employer with the Estonian Tax and Customs Board (EMTA) if applicable.
Digital Products Seller FAQ
Do I need to charge VAT on digital products?
Yes, in many jurisdictions like the EU, UK, and parts of the US, you must collect VAT or sales tax based on the customer's location, regardless of where your company is incorporated.
Which country is best for a digital product business?
The US (Wyoming or Delaware LLC) is excellent for Stripe access and low maintenance. Estonia (OÜ) is ideal if you want to keep profits in the company tax-free and need EU market access.
Can I run this business as a digital nomad?
Absolutely. Digital product businesses are location-independent. However, ensure your chosen corporate structure doesn't trigger tax residency issues in the country you are temporarily living in.
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Related guides
Complete Public Limited Company (Aktsiaselts) guide
Taxes, requirements, banking, compliance
Public Limited Company (Aktsiaselts) cost calculator
One-time and annual cost breakdown
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