Accounting for Freelancers and FIEs in Estonia

A complete guide to the income and expense register, invoicing obligations, annual tax return preparation, and what EMTA checks during a review — for every self-employed professional in Estonia.

Income Register Expense Register Invoicing Rules Form A EMTA Reviews Record Retention

30 Apr Annual Return Deadline

7 yrs Record Retention

€500 Immediate Deduction

5 days EMTA Response Window

0.06% Late Payment Interest

Cash FIE Accounting Basis

5 Key Takeaways From This Page

The income and expense register is a legal requirement. Every FIE must maintain an income and expense register from the day of registration. It is not optional, not informal, and not replaceable by bank statements alone. EMTA can request it at any time.

FIE accounting is cash-basis — receipts when received, expenses when paid. Unlike company accounting (which uses accrual basis), FIE income is recognised when cash is received and expenses when they are paid. This simplifies bookkeeping but requires careful timing management around year-end.

Every expense claim requires documentation. An expense without a supporting document — invoice, receipt, bank statement — does not exist in EMTA’s eyes. Documentation must be kept for 7 years. Digital copies accepted.

Form A is pre-populated but not pre-correct. EMTA pre-populates the annual income tax return with data reported by payers. This data is often incomplete — it misses foreign income, non-reported clients, and deductible expenses. Review and complete it yourself.

30 April is the hardest deadline in the FIE calendar. The annual income tax return must be filed and all tax due paid by 30 April. There is no extension. Late filing triggers automatic penalties. Late payment accrues 0.06% interest per day.

What accounting does a freelancer or FIE need to do in Estonia? A FIE must maintain an income and expense register throughout the year, issue correct invoices to clients, collect and preserve receipts and documentation for all deductible expenses, and file an annual income tax return (Form A) by 30 April. If VAT-registered, monthly VAT returns are also required. This page covers every element of that picture in full — from setting up the register on day one to navigating an EMTA review.

Section 1 — Cash-Basis Accounting: The FIE Principle

Why FIE accounting works differently from company accounting, and what that means for how you record income and expenses.

Accrual Basis vs Cash Basis — The Fundamental Difference

Companies (OÜ) must keep their accounts on an accrual basis: income is recognised when earned (when the invoice is issued), regardless of when payment arrives. Expenses are recognised when incurred, regardless of when payment is made. This matches the economic reality of the transaction with the accounting period.

FIE accounting operates on a cash basis: income is recorded when cash is actually received in your bank account or hand. Expenses are recorded when they are actually paid. This is simpler — you do not need to track outstanding receivables or payables in your register — but it creates a specific timing dynamic that requires attention, particularly around year-end.

Scenario	Accrual Basis (OÜ)	Cash Basis (FIE)	Practical Impact for FIE
Invoice issued 20 Dec, paid 10 Jan	Income in December	Income in January	Can delay income to next tax year by timing invoice payment
Subscription paid annually on 1 Dec for 12 months	1/12 recognised per month	Full amount recognised in December	December income appears higher; consider payment timing
Expense invoice received Dec, paid Jan	Expense in December	Expense in January	Prepay expenses before year-end to bring deduction into current year
Deposit paid in advance by client, service not yet delivered	Deferred revenue — not income until service delivered	Income in month cash received	FIE cannot defer advance payments; all receipts are income

Year-End Timing: The Cash-Basis Advantage

Because FIE income is recognised when received — not when invoiced — you have a degree of control over which tax year income falls into. An invoice issued in late December for a project completed in December can legitimately be timed so that the client pays in January, pushing that income into the next tax year. This is not tax evasion; it is a natural consequence of the cash-basis system.
Similarly, business expenses paid before 31 December are deductible in the current year. Expenses you know you will incur in early January — a software subscription renewal, a professional membership, a piece of equipment — can be prepaid in December to accelerate the deduction into the current year.

Year-End Timing: The Cash-Basis Advantage

Similarly, business expenses paid before 31 December are deductible in the current year. Expenses you know you will incur in early January — a software subscription renewal, a professional membership, a piece of equipment — can be prepaid in December to accelerate the deduction into the current year.

Year-end income and expense timing — practical approach

If your December income is pushing you into a higher effective tax bracket or above the social tax minimum base in a meaningful way, review which outstanding invoices could reasonably be settled in January without damaging client relationships. Simultaneously, identify any January expenses you can prepay in December. Coordinate this with your accountant before 31 December — changes after year-end cannot retroactively affect the tax year.

Section 2 — The Income and Expense Register

What it must contain, how to structure it, and what EMTA expects to see during a review.

Legal Requirements for the Register

The income and expense register (tulude ja kulude register) is the central bookkeeping document for every FIE. It is required by the Income Tax Act and must be kept from the first day of FIE registration. There is no prescribed template — EMTA accepts any format that contains the required information — but the content requirements are specific and non-negotiable.

Required Element	Description	Acceptable Format
Date of transaction	The date the income was received or expense was paid	DD/MM/YYYY
Description	Brief description of what the income was for or what was purchased	Free text — be specific, not vague
Counterparty name	Name of the client (for income) or supplier (for expenses)	Legal name preferred; trade name acceptable
Document reference	Invoice number, receipt number, or bank transaction reference	Any unique identifier that links to the source document
Amount	Sum received (income) or paid (expense) in EUR	EUR; for foreign currency — EUR equivalent at transaction date
Category	Income or expense type — e.g. ‘Services’, ‘Equipment’, ‘Travel’	Your own category system; consistent throughout the year
Running balance / total	Not strictly required but recommended	Makes annual total calculation straightforward

Register Structure — Practical Example

Below is an example of a well-structured monthly income and expense register for a freelance web developer. This format satisfies EMTA requirements and makes the annual tax return straightforward to complete.

January 2026 — Income and Expense Register (Web Developer FIE)
Date	Type	Description	Client / Supplier	Doc Ref	Amount (€)
02 Jan	INCOME	Web development — Project Raven Phase 1	Acme OÜ	INV-001	3,200.00
08 Jan	EXPENSE	Adobe Creative Cloud annual (business use 100%)	Adobe Inc.	REC-008	658.80
10 Jan	EXPENSE	Home office internet — January (50% business)	Telia Eesti	REC-010	22.50
15 Jan	INCOME	Consulting retainer — January	Baltic Digital SRL	INV-002	1,500.00
18 Jan	EXPENSE	Figma annual subscription	Figma Inc.	REC-018	180.00
22 Jan	EXPENSE	Professional conference ticket — DeveloperWeek	DW Events	REC-022	295.00
25 Jan	EXPENSE	Laptop stand + keyboard (business equipment)	Krismar OÜ	REC-025	189.00
31 Jan	EXPENSE	Accounting fee — January	Company for Business OÜ	REC-031	100.00
TOTAL — January					Income: €4,700.00 \| Expenses: €1,445.30 \| Net: €3,254.70

Income Register — What Counts as FIE Income

Not all money you receive goes into the FIE income register. Only income earned through your FIE business activity is recorded here. The register is also the basis for your VAT turnover calculation — every euro of FIE income counts toward the €40,000 VAT registration threshold.

Records in the FIE income register

Client payments for services rendered as a FIE
Consulting fees, project fees, retainer payments
Honoraria and speaker fees for professional engagements
Licensing fees for intellectual property you created as FIE
Commission income from business activities
Grants and subsidies related to FIE business activity
Foreign currency payments — converted to EUR at receipt date

Does NOT go in the FIE income register

Salary from an employer (separate employment income)
Investment income — dividends, interest, capital gains
Rental income from private property (separate category)
Gifts and personal transfers received
Loan proceeds — borrowed money is not income
VAT collected from clients (if VAT-registered)
Refunds of business expenses previously paid

Expense Register — The Deductibility Standard

An expense is deductible from FIE income only if it meets all three criteria simultaneously: it was paid from FIE business funds (or from personal funds explicitly for business purposes), it is directly connected to the production of FIE income (not a personal expense with a business element), and it is documented with a receipt, invoice, or bank statement that identifies the supplier, date, amount, and nature of the purchase.

The ‘business purpose’ test — EMTA’s standard

EMTA evaluates deductions by asking: would this expense have been incurred if the person were not operating as a FIE? A laptop used exclusively for client work passes. A family holiday with a brief client meeting attached does not. A home office in a flat where the designated room is genuinely used only for work passes. A general utility bill claimed at 80% business without supporting calculation does not. The burden of proof is on the FIE — EMTA does not give the benefit of the doubt.

Section 3 — Invoicing: What Your Invoices Must Contain

Legal requirements, VAT invoicing rules, and how to invoice foreign clients correctly.

Mandatory Invoice Elements for a FIE
Whether you are VAT-registered or not, every invoice you issue must contain specific information. An invoice that is missing required elements is not a valid tax document — the client cannot use it for their own accounting deduction, and you cannot use it as proof of income in your register. EMTA accepts electronic invoices and PDF invoices equally with paper.

Invoice Anatomy — Required Fields

SELLER DETAILS (REQUIRED SECTION)
Your full name	Legal name as registered with EMTA (your personal name as FIE)
Personal ID code	Estonian personal ID code (isikukood) — identifies you as FIE
FIE registration	‘FIE’ or ‘Füüsilisest isikust ettevõtja’ after your name
Business address	Your registered business address in Estonia
VAT number	EE + your personal ID code — ONLY if VAT-registered

BUYER DETAILS (REQUIRED SECTION)
Client name	Legal company name or individual’s name
Client reg. code	Registry code for Estonian companies; VAT number for EU B2B clients
Client address	Billing address

INVOICE DETAILS (REQUIRED SECTION)
Invoice number	Sequential number — must be unique and continuous (INV-2024-001…)
Invoice date	Date issued — the date that determines your income timing
Due date	Payment deadline — strongly recommended even if not legally required
Service description	Specific description of work done — ‘Consulting services’ is insufficient; ‘Web development for Project X, February 2026’ is correct
Amount ex. VAT	Net amount before any VAT
VAT rate & amount	Only if VAT-registered — 24% standard rate or 0% if reverse charge
Total amount	Net amount + VAT (or net only if not VAT-registered)
Bank account	IBAN for payment — prevents payment to wrong account
Reference number	Calculated reference number — helps client make structured payments

Invoicing Foreign Clients — VAT Rules

When you invoice clients outside Estonia, the VAT treatment depends on whether the client is a business or a consumer, and where they are located. Getting this wrong — either charging VAT when you should not, or not charging when you should — creates administrative complications and potentially an obligation to remit incorrectly collected VAT.

Client Location	Client Type	VAT Treatment (if VAT-registered)	Invoice Note Required
Estonia	Business (OÜ) or Consumer	24% Estonian VAT charged	Standard invoice
EU country (e.g. Germany)	Business (VAT-registered)	0% — reverse charge applies; client accounts for VAT in their country	Add: ‘VAT reverse charge — Article 196 VAT Directive’
EU country	Consumer	VAT of client’s country applies (19% German, 20% French, etc.)	Register for OSS or local VAT; cannot just charge 24% Estonian VAT
Non-EU (e.g. US, UK, UAE)	Business	Outside EU VAT scope — no VAT charged	Add: ‘Services outside the scope of EU VAT’
Non-EU	Consumer	Generally outside EU VAT scope	Check destination country rules for digital services

Credit Notes — Correcting Invoices

When an invoice needs to be corrected — because of an error in amount, a service was not delivered, or a partial refund was agreed — you issue a credit note rather than cancelling and re-issuing the original invoice. The credit note references the original invoice number, states what is being corrected and why, and reduces the income in your register by the credited amount.

A credit note issued in January for a December invoice affects January income — not December — under cash-basis accounting. This is one of the key timing differences between FIE and company accounting, and it matters when calculating your annual tax base.

Section 4 — Form A: The Annual Income Tax Return

What it contains, how EMTA pre-populates it, where it goes wrong, and how to complete it correctly.

What Form A Covers

The annual income tax return for individuals (Form A — tuludeklaratsioon) is the document through which every Estonian tax resident declares all their income for the previous calendar year and calculates their total income tax and social tax liability. For a FIE, it is also the mechanism for declaring FIE net income and claiming all business expense deductions.

Form A covers all income types in one return: salary, FIE income, investment income, rental income, foreign income, and capital gains. The FIE-specific annexes (Annex E) are where you enter your total FIE income and allowable deductions. The result feeds into the main return for the overall tax calculation.

Form A Section	What It Contains	FIE Relevance
Main return (Form A)	Personal data, total income summary, tax calculation, basic exemption claim	Required — every FIE files this
Annex B	Dividends, interest, and other passive income	If you also receive dividends from companies you own
Annex E (FIE income)	Total FIE revenue, total deductible expenses, net FIE income	Core FIE section — every FIE with business income completes this
Annex E — Schedule	Itemised list of income by payer (clients) and expenses by category	Required if EMTA requests detail; good practice to prepare anyway
Annex F	Rental income from private property	If you also rent out property
Annex TSD-INF	Income from employment elsewhere (salary from employers)	If you have both FIE income and a part-time employment income

How EMTA Pre-Populates Form A — and Where It Falls Short

EMTA pre-fills Form A with income data that has been reported to them by third parties: employers (via TSD declarations), Estonian company clients (via their own annual reports), pension fund managers, banks, and EMTA’s own systems. When you open your return in early February, many income lines will already be filled.

However, the pre-population is not complete and is not always correct. Common gaps that require manual correction:

Common gaps that require manual correction

Foreign income not reported — Income from non-Estonian clients is not reported to EMTA by the payer. You must add every foreign client payment manually to Annex E. If it is not in the pre-fill, it is your responsibility to declare it.

Cash and informal payments — Any income received in cash or via informal payment methods (Revolut personal, PayPal friends, bank transfer without invoice reference) will not be pre-filled. Your register is the source of truth.

Expense deductions — never pre-filled — EMTA has no way to know what business expenses you incurred. The deduction section of Annex E is always blank. You must enter every deduction category manually based on your register totals.

Income reported under wrong category — Some clients report payments under ‘contractual work’ (töövõtuleping) rather than as FIE income. Review every pre-filled line to ensure it is categorised correctly — miscategorised income affects your social tax calculation.

Completing Annex E — Step by Step

Enter Total Revenue
Sum of all FIE income from register — all clients, all currencies converted to EUR

Enter Total Expenses
Total deductible business expenses from register — by category, with documentation

Calculate Net Income
Revenue minus expenses = net FIE income — this is the taxable base for both income and social tax

Confirm Social Tax
Verify that social tax advance payments match the liability; any balance due or refundable is calculated

Apply Basic Exemption
Claim the annual basic exemption (up to €7,848) to reduce taxable income tax base

Submit and Pay
File via e-Tax portal by 30 April; pay any balance due by the same date

The Annual Tax Calculation — Full Worked ExampleForm A — Annual FIE Tax Calculation (Annex E)

INCOME (from income register)
Estonian client income: €28,500
EU client income (converted at receipt date): €9,200
Other FIE income: €2,300
Total FIE revenue: €40,000

EXPENSES (from expense register)
Software subscriptions: −€1,840
Professional development courses: −€620
Home office (30% of rent + utilities × 12): −€1,080
Equipment (laptop and monitor): −€1,350
Accounting fees: −€1,200
Travel to client meetings: −€430
Professional association membership: −€180
Total deductible expenses: −€6,700
Net FIE income: €33,300

SOCIAL TAX (33% × €33,300): €10,989
* Social tax is itself deductible from income tax base
Adjusted income tax base: €33,300 − €10,989 = €22,311
Basic annual exemption: −€7,848
Taxable income (income tax): €14,463

INCOME TAX (22% × €14,463): €3,181.86
UNEMPLOYMENT INSURANCE (1.6% × €33,300): €533
TOTAL TAX LIABILITY: €14,415
Less advance social tax payments made: −€11,000
Balance due / (refund) with April return: +€3,415 due

* Pay by 30 April to avoid 0.06%/day interest

Section 5 — Documentation and Record Retention

What to keep, in what format, for how long, and how to organise it so EMTA review is not a crisis.

The 7-Year Rule

All accounting documents, invoices, receipts, contracts, and bank statements relating to your FIE business must be retained for 7 years from the date of the tax year to which they relate. For a document from 2024, the retention deadline is 31 December 2031. EMTA can open a tax audit covering any of the last 3 years (standard) or up to 5 years in cases of suspected fraud.

Digital retention is fully acceptable — EMTA does not require paper originals. A well-organised folder system in cloud storage, with documents named consistently (YYYY-MM-DD_supplier_description_amount), is sufficient. The requirement is that documents are readily retrievable and legible — a phone camera photo of a faded receipt may not be sufficient if it is unreadable.

Document Type	Retention Requirement	Format	Notes
Sales invoices (copies)	7 years	Digital or paper	Store chronologically by invoice number
Purchase receipts	7 years	Digital or paper	Attach to expense register entry; photo is acceptable if legible
Bank statements	7 years	PDF from bank	Monthly statements; verify all transactions appear in register
Income and expense register	7 years	Digital spreadsheet or software	Backed up to cloud; EMTA can request in their format
Contracts with clients	7 years	Digital	Particularly important for large or ongoing engagements
Foreign currency records	7 years	Digital	EUR conversion calculation at transaction date; rate source documented
Home office calculation	7 years	Digital	How business % was calculated; floor plan, room measurements
Vehicle mileage log	7 years	Digital or paper	Required if claiming vehicle costs; date, start, end, purpose, km

Document Organisation System

An organised document system makes the annual return fast, EMTA responses stress-free, and evidence of deductions readily available. The structure below takes under an hour to set up and saves significant time at each year-end.

Folder: Income
One subfolder per client. Each client folder contains all invoices issued to that client, in sequence.

Folder: Expenses
One subfolder per category (Software, Travel, Equipment, Office, Professional). Receipts named by date.

Folder: Bank
Monthly bank statements as PDF. One file per account per month. Named: YYYY-MM_bank_account.pdf.

Folder: Contracts
Client agreements, supplier contracts, lease agreement if claiming home office.

Folder: Register
The income and expense register file. Annual version plus monthly backup copies.

Cloud backup is not optional

A laptop that is stolen, a phone that breaks, a hard drive that fails — any of these events can destroy years of records if they exist only locally. Use a cloud service (Google Drive, Dropbox, or similar) as your primary document store. Set automatic backup for anything stored locally. The cost is minimal; the alternative is attempting to reconstruct 7 years of expense documentation from memory and bank statements alone.

Section 6 — EMTA Reviews and Audits

What triggers a review, what EMTA checks, what to do if you receive a notice, and how good records protect you.

Types of EMTA Contact

Most FIEs will encounter EMTA through routine channels — pre-filled return notifications, payment confirmations, and automatic assessments. A formal audit is relatively rare for a FIE with straightforward income. However, certain patterns reliably trigger a closer look.

Type of Contact	What It Means	Typical Response Time	Your Response
Pre-filled return notification (Feb)	EMTA has prepared your return; you need to review and complete it	N/A — you have until 30 Apr	Log in, review, correct, complete, and file
Automated data query	EMTA has noticed a discrepancy — e.g. income reported by a client doesn’t match your return	5 working days to respond	Provide explanation and supporting documentation
Information request (infopäring)	EMTA is asking for specific documents or explanation of a tax position	10–30 days depending on scope	Provide documents requested; do not guess or improvise
Tax audit (revisjon)	Formal examination of your tax compliance for a specific period	Can take 2–6 months	Cooperate fully; organise all documentation; consider engaging a tax advisor
Penalty notice	EMTA has assessed a penalty for late filing or late payment	Pay within the notice period to avoid interest accruing	Pay or appeal within the stated deadline; interest accrues from day one

What Triggers Increased EMTA Scrutiny

Large year-on-year income drop — A FIE with €80,000 income one year and €15,000 the next — with no clear business reason — suggests income may have migrated to an unreported channel or structure.

High expense ratio relative to income — Claiming 70%+ of income as business expenses is possible but unusual. EMTA’s data shows sector-average expense ratios — significant deviations invite scrutiny.

Foreign income with no EMTA trace — If your clients are primarily foreign and their payments don’t appear in EMTA’s third-party data, the declared income is supported only by your register. Maintain meticulous documentation.

Home office + vehicle + travel combined — Claiming all three major personal-use deductions simultaneously without clear evidence of business necessity draws more attention than any one alone.

Inconsistent VAT position — A FIE who was VAT-registered and suddenly deregistered — or whose turnover appears just below the threshold every year — may receive a query on whether the threshold was correctly monitored.

Undeclared payment platform income — EMTA has data-sharing agreements with payment platforms and increasingly monitors Revolut, Stripe, and PayPal flows. Income received via these platforms must be declared even if no invoice was issued.

How to Prepare for an EMTA Information Request

Keep your income and expense register current and fully reconciled to bank statements at all times
Maintain a separate folder for each business expense category with receipts filed chronologically
Document the business purpose of every deduction at the time of purchase — not retrospectively
For home office: have a floor plan and a written calculation of the business-use percentage
For vehicle: maintain a contemporaneous mileage log — date, route, purpose, km for every business trip
Keep copies of all client contracts and project briefs that establish the commercial basis for income
For foreign income: keep evidence of the client’s location, the nature of services, and the FX rate used
Respond to EMTA within the stated deadline — do not ignore notices or ask for extensions without valid reason

Section 7 — Tools, Software, and Workflow for FIE Bookkeeping

What to use, how to structure your monthly routine, and when to move beyond a spreadsheet.

Tool Options by Complexity

Tool	Best For	Cost	Key Feature	Key Limitation
Excel / Google Sheets	Simple FIE with <5 invoices/month; low expense volume	Free	Full control; audit-proof if well-structured	Manual; no automation; easy to make errors
EMTA e-Tax portal	Filing returns and monitoring tax position	Free	Direct EMTA integration; pre-fills return	Not a bookkeeping tool — only for filing
Merit Aktiva (FIE module)	FIE with higher transaction volume or VAT registration	From €8/month	Estonian-first; TSD/KMD integration; expense tracking	Overkill for very simple FIE
Raamat (FIE-specific)	Freelancers wanting simple Estonian FIE software	From €5/month	Designed specifically for FIE; register auto-generates	Limited to FIE; no OÜ upgrade path
Wave Accounting	International freelancers comfortable with English UI	Free (core)	Multi-currency; invoice generation; expense tracking	Not Estonian-specific; no direct EMTA link

The Ideal Monthly FIE Bookkeeping Routine

Issue Invoices

Send invoices within 3 days of completing work. Sequential numbers. All required fields included.

Record Income

When payment arrives in bank: add to income register. Date = receipt date. Match to invoice number.

File Receipts

Every business expense: save receipt to correct folder. Add to expense register same week.

Reconcile Bank

Monthly: compare every bank transaction to register entries. No unmatched items should remain.

Check VAT Turnover

If near €40K: calculate rolling 12-month total. Register for VAT before you cross the threshold.

Frequently Asked Questions

Estonian law does not require a FIE to have a separate business bank account — the FIE is not a separate legal entity, so technically you can mix personal and business transactions in one account. However, mixing them is strongly inadvisable. EMTA reviewers and your own accountant need to be able to identify every business transaction quickly. A separate account makes the income register straightforward to maintain, makes the annual return faster to prepare, and eliminates the risk of accidentally deducting personal expenses. Most major Estonian banks and Wise Business offer low-cost or free business accounts that take one day to open.

Platform income — from Upwork, Fiverr, Toptal, or any other marketplace — is FIE income and must be declared on Form A Annex E. The platform is not your employer; it is a marketplace for your services. You should record each payment as income in your register on the date it is received in your bank account or e-wallet. The gross platform payment (before platform fees) is your income; the platform commission is a deductible business expense. Note that some platforms report aggregated payment data to tax authorities under DAC7 (EU Directive) or local reporting requirements — EMTA may have this data independently of your declaration.

You can attempt to claim expenses without receipts, but EMTA can — and routinely does — disallow any deduction that cannot be evidenced with a supporting document. A bank statement showing a payment to a supplier is helpful context but is not itself sufficient proof of the business nature of the expense. For recurring suppliers (your accountant, a software subscription), the supplier may be able to reissue an invoice. For one-off purchases, a written explanation of the business purpose and approximate date, combined with bank evidence, may be accepted in some cases — but there is no guarantee. Going forward, photograph every receipt immediately after purchase and file it in your digital system the same day.

Both must be declared on Form A, but they are treated differently. Your employment salary will be pre-filled in Form A from your employer’s TSD declarations — verify it is correct. Your FIE income is declared separately in Annex E. The basic income tax exemption (up to €7,848/year) applies once across all income — it is not doubled. Your social tax is calculated separately: employment social tax is paid by your employer on your salary; FIE social tax is calculated on your FIE net income. If your employer pays social tax on your full salary (above minimum wage), you may apply for a reduction to the minimum base for your FIE social tax — consult your accountant about your specific position.

If your annual return shows a tax overpayment (which happens when advance social tax payments exceeded your actual liability), EMTA typically issues a refund within 30 calendar days of your return being filed and confirmed. Refunds are paid to the bank account registered with your personal tax account in the e-Tax portal. Ensure this account is current before filing — refunds sent to a closed account require a correction request that delays the process.

Want your FIE bookkeeping done right — and your annual return filed on time?

Book a free 30-minute consultation. We set up your income and expense register, review your deductible expenses, and prepare your Form A return — so you never miss a deadline or overpay a euro.

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