The current EMTAK classification is used to determine the field of activity.
Until 31.12.2024, the valid version was EMTAK 2008. Starting from 01.01.2025, the updated version, EMTAK 2025, is in use.
Important tools for determining the field of activity are the EMTAK activity search and the EMTAK explanatory notes, where each field of activity is described in more detail.
By default, the valid version is pre-selected in the EMTAK activity-based search.
With the change in the classification version, several divisions, titles, codes, and content have been updated. A valuable tool here is the Correspondence Table search.
When determining the field of activity, it is important to reach the fifth level of EMTAK (the five-digit code), which is the Estonian national level. In many cases, the fourth-level EMTAK activity is very general. Thus, the fifth level is necessary for the most precise and detailed definition of the field of activity.
Main Rules
The development of technology is not a criterion for defining EMTAK fields of activity. When classifying activities, it is not important whether the activity is conducted using traditional or modern production methods.
Subcontracting / Outsourcing and Related Employers
Subcontractors are units that perform their activity based on a contract or a subcontracting fee. An outsourcer is a unit that is associated with another unit based on a contract for performing a part of the production process.
An outsourcer who fully uses subcontracting for the processing classifies under Section C "Manufacturing" if they own the input material and thereby the final product.
Units that completely outsource the production process but do not own the input materials are classified as commercial wholesalers under Division 46 "Wholesale Trade" or according to the goods sold, Division 47 "Retail Trade". These units essentially purchase finished goods with the intention of reselling them. These units may design the goods being produced and may also have a say in the production process.
In the case of subcontracting in construction, if the subcontractor remains generally responsible for the ordered construction process, both are classified under Section F "Construction" and then further into a more specific class corresponding to the construction activities performed.
Production
Agricultural and industrial production is the primary activity, accompanied by wholesale and/or retail sale of the produced goods. If, in addition to produced goods, purchased products are also sold, the sales revenue distribution must show the sales revenue for both own production and purchased goods separately.
Repair and Maintenance
Repair and maintenance are classified according to the object being repaired or maintained. Units that repair or maintain products are classified into one of the following categories depending on the type of goods:
Repair and maintenance of fabricated metal products, machinery, and equipment are classified under Group 331; Repair of buildings and construction work is classified under construction in Division 43;
Repair and maintenance of computers and communication equipment are classified under Group 951;
Repair and maintenance of personal and household goods are classified under Group 952; Repair and maintenance of motor vehicles and motorcycles are classified under Group 953.
Units that repair and maintain aircraft, locomotives, and ships are classified in the same class as the units that manufacture them.
Installation
Installation that accompanies the sale of equipment is not considered the main field of activity.
Units primarily engaged in the installation or assembly of items or equipment necessary for their functioning in buildings are classified under construction in Division 43.
Installation of machinery and other equipment that is not related to the functioning of buildings (or civil engineering) is classified under Group 332.
Trade
Commission trade is the arrangement of the purchase and sale of goods on behalf of another party to the contract.
Wholesale trade is the domestic and/or international resale of goods on one's own behalf.
Retail trade is the sale of goods to the final consumer.
The EMTAK structure is based on the product being sold, regardless of whether the goods are sold in a store, online, at kiosks and markets, or through vending machines.
The contents and scope of each category are defined in the explanatory notes, which also highlight boundary issues, providing examples of activities that may seem similar but are classified elsewhere under "This does not include".
Intermediation Services
The provision of intermediation services is an activity that facilitates transactions between buyers and sellers for ordering and/or delivering goods and services for a fee or commission, without providing the services or taking ownership of the intermediated goods. These activities can be carried out on digital platforms or through non-digital channels.
Income from intermediation activities may include other sources of income, such as revenue from the sale of advertising space. This definition does not include financial and insurance intermediation services, which are classified under Section L "Financial and insurance activities".
Accommodation
Accommodation includes short-term accommodation for visitors and travelers.
Long-term accommodation, where a residential lease agreement is concluded, is classified under Section M "Real estate activities".
If an entrepreneur offers catering in addition to accommodation, this must also be shown separately in the sales revenue distribution.
Public Administration
Only units registered in the state and local government institutions register are classified under Division 84.
Commercial companies are not classified in this division.
Activities of Organizations
Only units registered in the register of non-profit associations and foundations are classified under Division 94.
Commercial companies are not classified in this division.
Sections U and V are not used in Estonia. Therefore, neither commercial companies nor non-governmental organizations are classified in these sections.
Links to legal acts:
Procedure for submitting documents to the court
EMTAK User Support: