Public Limited Company (Aktsiaselts) in Estonia — E-commerce Formation Guide
Choose a jurisdiction with strong payment gateway support (like Stripe or PayPal) and clear VAT/Sales Tax thresholds. Consider a US LLC for global reach or a UK/Estonian company for European market access.
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 E-commerce 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 E-commerce?
Selling physical or digital goods online directly to consumers or businesses. E-commerce businesses require robust payment gateways, favorable VAT/Sales Tax regimes, and efficient customs handling.
Ideal for
- Dropshippers
- Amazon FBA Sellers
- Direct-to-Consumer (DTC) Brands
- Print-on-Demand Creators
Challenges to watch
- Managing cross-border VAT and sales tax compliance
- High shipping and fulfillment costs
- Payment gateway restrictions in certain countries
- Inventory management and customs duties
Key decision criteria
- Access to global payment processors (Stripe, PayPal, Shopify Payments)
- Import/export regulations and customs duties
- Corporate tax rates and dividend withholding taxes
- Distance selling regulations and consumer protection laws
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. $150,000 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 E-commerce
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.
E-commerce FAQ
Which country is best for incorporating an e-commerce company?
The US (Wyoming or Delaware LLC) is popular for global payment gateway access and low maintenance. For the EU market, Estonia (OÜ) or the UK (LTD) are excellent choices due to ease of remote management and straightforward VAT registration.
Do I need to pay VAT or Sales Tax if I sell internationally?
Yes, depending on your customers' location and your sales volume. The EU has the OSS (One Stop Shop) scheme for cross-border sales, while the US has economic nexus laws that require sales tax collection once specific state thresholds are met.
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Related guides
Complete Public Limited Company (Aktsiaselts) guide
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One-time and annual cost breakdown
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