Немає присутності — немає ПДВ: що повинен знати кожен естонський е-резидент

Estonia’s e-Residency program has quickly become a top choice for entrepreneurs worldwide, thanks to its streamlined digital processes and attractive tax environment. But simply registering your company (OÜ) isn’t enough – Estonia requires a genuine economic presence or “substance” for long-term success and access to valuable VAT benefits.