Which classifier should be used to determine the field of activity?
When determining activities, the valid EMTAK classification of activities must be used. EMTAK 2008 was in use until 31.12.24. From 01.01.2025, the validity of the EMTAK version changed and EMTAK 2025 came into force.
How many areas of activity can be chosen when creating a company?
When registering a company, an entrepreneur can designate only one primary activity from which they plan to generate the most sales revenue. Determining the primary activity does not mean that a company may not operate in other areas of activity.
Yes, you can also engage in other areas of activity, but you should consider that there are areas of activity with special requirements, in which you need to apply for an activity permit or submit a notification of economic activity. More information about activities with special requirements according to the EMTAK code can be found in the EMTAK Search.
How to change the EMTAK code of the field of activity in the Business Register?
In the Business Register, the EMTAK code of the activity can be changed with the annual report.
Where can you search for fields of activity and EMTAK codes?
The user can obtain information about activities from the Business Register's EMTAK activity search. The search system can be used to find information about EMTAK-based activities and the special requirements related to them, to operate in these areas, you must apply for an activity permit (permit obligation) or submit a notification of economic activities (notification obligation).
According to EMTAK 2025, sales channels are not distinguished, whether the sale took place online or by mail, nor based on location. EMTAK codes and activities are selected according to the products in trade.
Where can I search for EMTAK 2025 codes if I have EMTAK 2008 codes?
To find the correspondence codes of EMTAK 2008 codes to the new classification of activities EMTAK 2025, you should use the search EMTAK Correspondence table and select EMTAK 2008 → EMTAK 2025.
An entrepreneur can send a letter from the field of EMTAK activity search using the "Write to support" form or an e-mail to the email address @email, describing the field of activity as precisely as possible.
Which classifier should be used to determine areas of activity when submitting revised report?
From 01.01.2025, EMTAK 2025 activity codes must also be used when changing activity areas in revised report for previous periods.
If the report is signed before 01.01.2025, the EMTAK 2008 codes will be used in the annual report.
What should I do if the annual report states the wrong area of activity?
The annual report must be submitted again.
How is the main area of activity of a company determined according to the annual report?
Starting in 2020, the main activity will be determined in the business register solely based on the distribution of sales revenue. Before 2020, value added (VA) coefficients were used to determine the main activity. Value added is output in monetary terms, less intermediate consumption.
What classification of activities is used in Europe?
In Europe, the basic classification for classifying activities is NACE (derived from the French title "Nomenclature statistique des Activités économiques dans la Communauté Européenne"), based on European countries, including Estonia, have created their own national level, which takes into account the specifics of the economy and the corresponding legislation.
What is the difference between EMTAK and NACE classifications?
EMTAK (Estonian Classification of Economic Activities) is the Estonian national version of the internationally harmonized classification NACE. The first four levels correspond to NACE, and the fifth level is national.
In NACE levels III-IV, a dot is used after the second digit, e.g. 03.1 Fishing; 03.11 Sea fishing. In EMTAK, a dot is not used, e.g. 0311 Sea fishing: 03111 Sea fishing
What obliges entrepreneurs to use the EMTAK classification of activities?
The obligation arises from the following legislation:
Procedure for submitting documents to the court