Korduma kippuvad küsimused

Light entrepreneurship is an important new opportunity in the labor market instead of creating a traditional job or business. Light entrepreneurship as a way of working is suitable for those who are not looking for a permanent job with one employer.

A light entrepreneur prefers to be the master of his or her time and sell his or her knowledge as a service and do occasional work as agreed on with the customer.

A light entrepreneur working through Arveteenus.ee can set the price for his work himself. He can also decide when and where to work. In this respect, it is like running a business.

For the light entrepreneur to be able to focus only on his or her main activity, we at Arveteenus.ee take care of all the paperwork and bureaucracy. This way you can devote all your energy to the work that it close to your heart and to marketing your service. 

Arveteenus.ee cannot be used to pay for work performed on the basis of an employment contract, which the employee performs for the employer within the framework of the employment contract. 

There is no employment relationship pursuant to the Employment Contracts Act between the light entrepreneur and Arveteenus.ee Arveteenus.ee offers a web platform service for settlements between light entrepreneurs and their customers. This means that a light entrepreneur can issue an invoice through our service and we will send it out. After that, we will take care of all the taxes and payments, as well as all the bureaucracy, after which the earned salary is paid directly to your bank account. 

Arveteenus.ee allows employees to easily enter the labor market without having to worry about legal obligations or bureaucracy.

For example, you can settle through Arveteenus.ee if:

• You have an agreement with a company where you occasionally mow their lawn or wash their windows.
• You perform your music on the summer terrace of a café at their request.
• As a coach, you give group sessions in various sports clubs
• You do odd construction, electrical, chimney sweeping etc. jobs for construction companies as a valuable professional.
• You deliver packages in the evenings as a courier.

The possibilities are endless. Put your mind to it and find you knowledge or skills to make some extra money.

As a company, invoicing through Arveteenus.ee is suitable if, for example:

• You need additional workers for packing in the warehouse, erect scaffolding, complete unexpected warranty work, etc., and you don’t have the time or long-term need to hire someone
• You need to use the help of a top specialist to perform a specific task, and hiring them is too much for the company
• During the berry season, pickers or salespeople for the market stalls must be found to help out, with whom it is safest to agree on the details of the work on the Arveteenus.ee platform and pay them with a single bank transfer based on their invoice.

Paying for work through Arveteenus.ee does not increase the workload of the personnel specialist. There is also no risk that the company's management should deal with the tax authorities concerning unpaid taxes.

Using Arveteenus.ee is simple.

Upon first registration, you must identify yourself digitally using an ID card, Smart-ID or Mobile-ID.

If digital identification is not possible, you can agree with our administrator on identification at the Arveteenus.ee office in Tallinn, Narva mnt 63/1, Mon–Fri 10.00–16.00. To do this, you must arrange a time with the administrator in advance by e-mail or phone: info@arveteenus.ee or +372 607 0806.

To use the service, you must have an e-mail address and choose a password of at least 6 characters to log in.

To receive your salary, you must enter the bank account number to which your fee will be transferred by the time of payment at the latest.

Agree with your customer on the content and deadline of the work. We recommend that you sign a light entrepreneur service agreement for the work, which you can find in the control panel when you log in. A written agreement prevents possible disagreements.

However, if no separate contract is drawn up for the work, it is important to agree on the essential terms (content or result of the work, start and end of the work, cost of the work, payment deadline).

You do not need to notify the Tax and Customs Board yourself or register as a sole proprietor – Arveteenus.ee calculates, declares and pays the taxes on the fee.

If you are registered as unemployed with Töötukassa, you must notify Töötukassa of the expected duration and pay of the work before starting work (see the question "What if I am registered as unemployed?").

Light entrepreneurs pay a 5% proceeds handling fee upon receipt of the invoice payment and a 2.3% payout fee upon salary payments. The service fee is calculated only when the invoice payment is actually received. 24% VAT is added to the service fee.

We do not charge a separate service fee for issuing the invoice or add other payments to your earned salary.

 Use our calculator to find out how much you will receive after all required taxes and fees are withheld.

All private individuals can start working as Arveteenus.ee light entrepreneurs. To use the service, an individual must agree to the Arveteenus.ee terms of use.

For a user under the age of 18, each specific work agreement (contract) must be approved by the minor's legal representative.

If electronic registration is not possible, you can exceptionally register as a User at the Arveteenus.ee office in Tallinn, Narva mnt 63/1.

To do this, please make sure to arrange a time with the administrator in advance:

• by phone +372 607 0806
• by e-mail: info@arveteenus.ee

With advance notice, you can come to the office Mon–Fri 10.00–16.00.

Seasonal and temporary jobs give young people the opportunity to hone their work experience and entrepreneurship. Arveteenus.ee billing service is suitable for use by minors if the restrictions imposed on the employment of minors are taken into account.

Arveteenus.ee’s platform is designed to pay for work that is performed in the form of a contract under the law of obligations (contract for work or contract of mandate). It is a form of contract under the law of obligations where the purpose is agreed, but the person performing the work is not subject to the supervision or control of the client/mandator. If the young person does not have previous work experience, the knowledge and skills necessary to perform a specific task are missing, so that the client teaches / trains the young person while doing the work, it is rather a classic employment contract relationship. Our billing service is not suitable for settling salaries according to the employment contract.

Arveteenus’ billing service is suitable for work where the contractor is a professional in his/her field, and who provides the service and performs the contract personally, i.e. is essentially like an entrepreneur (for example, a 16-year-old musician who has to perform with his instrument; or a 15-year-old make-up artist face painting during a kids birthday party).

For the purposes of the law, minors are all persons under the age of 18. The general principles of private law, which are regulated in Estonia in the General Part of the Civil Code Act, apply to all relations under the law of obligations. This law determines, among other things, the age from which a person has unlimited active legal capacity and until what time, for example, the parents, i.e. the young person himself or herself, is limited to active legal capacity. Limited active legal capacity means, among other things, a restriction on the right to enter into a transaction, i.e. to enter into an independent contract. Therefore, the parent or other legal representative must approve the contract for services of a young person under the age of 18.

Read more about the work of minors on the website of the Labor Inspectorate here: https://www.ti.ee/en/state-and-administrative-supervision/recruiting-minor

Invoicing

If you want to invoice your customer for the work you have done, first log in to your control panel.

Click "New invoice" on the left menu and fill out the form that opens.

You can temporarily save a pending invoice and return to it later.

Once the form is completed, you can leave it pending or send it immediately to the Customer.

Customer contact information

• Select the correct customer from the drop-down menu or enter the details manually.
• Choose whether you want to invoice a legal entity or an individual. (For example, if you are invoicing an organization that doesn’t have a registry code, select "natural person").
• Enter the email address and phone number of the customer’s contact person (the invoice will be sent to the contact person's e-mail address).

NOTE! Ask the customer for billing information upon agreeing on the work to be done. By sending the invoice to the correct address immediately, you will avoid unnecessary delays in receiving your payment.

Invoice Details

• Choose a payment term, by default the program offers a 1-day payment term. You can change the payment terms in the drop-down menu when creating your invoice.
• If necessary or requested by the customer, include a reference for the customer in the Comments box. For example, this could be the name of the contact person (so that the accountant knows who ordered the work) or the name of the project to which the work relates to.
• Add the title of the work done as text in the "Article title" box. If you wish, you can describe the work here in more detail.
• You can select the quantity in the "Quantity" field.
• Select the "Unit" you want your invoice to be based on. You can use e.g. pieces, hours or square meters (m2) as the "Unit".
• Enter each product or service (eg "Website design") on a separate line. You can add more rows by clicking the "Add a new row" button.
• Enter the “Unit Price” of the goods or services (per unit).

Invoice preview and confirmation

• After entering the required information, click on "Create invoice". You can still edit or cancel your invoice before sending it.
• If don’t wish to make any further changes, click the yellow "Confirm and Submit" button. Once you have confirmed the invoice, the invoice will be automatically sent to your customer by e-mail. NB! Make sure the invoice recipient's information is correct.
• The invoice will be sent to the e-mail address provided in the "Invoice recipient's email" field of the Company's contact details.

Arveteenus.ee is intended for work under a contract under the law of obligations (contract for work or contract of mandate), and labour taxes are paid on the fee. Arveteenus.ee calculates, declares and pays all taxes due on your behalf.

The following are deducted from the invoice amount:

• the Arveteenus.ee service fee (5% + 2.3%, plus 24% VAT);
• social tax (33%) and the employer's unemployment insurance premium (0.8%);
• your unemployment insurance premium (1.6%);
• the mandatory funded pension contribution (II pillar 2%, 4% or 6%) if you are obliged to contribute to the II pillar;
• income tax (22%), taking into account tax-free income if you have chosen it.

You can use the amount received in your account at your own discretion and do not need to declare it yourself – the fees received through Arveteenus.ee and the income tax withheld appear in your pre-filled income tax return.

VAT is charged only on the service fee. The Arveteenus.ee salary calculator automatically calculates all taxes and the service fee with VAT.

Yes, you can invoice for work done for both Estonian and foreign clients through Arveteenus.ee. Please make sure that the contact details of the invoice recipient are entered correctly.

Your invoice will be automatically emailed to your customer as soon as you confirm and submit it. You can view the status of your invoices in the control panel.

The administration of Arveteenus.ee does not intervene or take responsibility for the delivery of a client's invoice or payment of it. This means we do NOT check and do NOT send out invoice reminders.

The user can send an invoice reminder to the Customer. In the control panel, go to "My invoices", select the unpaid invoice from the list of invoices, click on the yellow "View" button and at the bottom of the page there is a "Resend invoice" button. Use this button to send a reminder invoice. The program informs you whether the e-mail was sent successfully or not.

Yes, it is also possible to send an e-invoice via the Arveteenus.ee service. In order to send an e-invoice, the recipient of the invoice must have the capability to accept e-invoices. For example, most public authorities in Estonia only accept e-invoices. To send an e-invoice, you do not need to do anything differently. Just create and send the invoice via Arveteenus.ee as usual. Our information system checks whether the recipient approves e-invoices and then automatically converts the invoice to e-invoice format. 

If you have agreed that the work will be carried out using the contractor's material and the contractor asks you to buy out the material for a particular reason, you can claim tax-free reimbursement of the cost of the purchase. Documented expenses reduce the amount used to calculate employment taxes. For example: if you have agreed to paint for €100 and you buy paint from a shop for €20, you will invoice for €100, but only €80 will be subject to labour tax.

To recover (deduct) and reimburse the costs, our administrator will assess the material and chronological relevance of the cost document to the work.

You can attach an expense document as an image or pdf file. The expense must be related to the work in substance and time. When invoicing using the deduct option, our administrator will check the cost document before sending the invoice. NOTE: Verification of the expense document will take place within one working day and the invoice will be sent out after this time.

In order for us to pay out your salary, you must correctly enter your bank account number in IBAN format under "Settings" in the control panel. An Estonian IBAN has 20 characters: it starts with the country code EE followed by 18 digits. Fill in all fields, do not leave spaces and do not write the word "IBAN" in front of the number. Example: EE877700771001234567. The safest way is to copy the account number from your online bank (copy/paste).

Arveteenus.ee also pays out to a foreign IBAN account (for example, at a Finnish, German, Belgian or other bank), depending on which bank our user uses.

You can get additional information from the Arveteenus.ee administration.

There could be several reasons why your invoice hasn't yet been paid for. The most common reasons are:

• Your customer has not yet paid the invoice
• Your customer has made a payment in their bank, but the transfer has not yet reached LHV Pank and is therefore not reflected in the Arveteenus.ee account
• Your customer made an error in paying the invoice, which is why the transaction has been delayed (eg has not transferred the total amount of the invoice)
• You have not yet provided us with your bank account number (see Control Panel).

If you have any questions, please contact our customer service and we will do our best to help you.

Money will be transferred to your bank account only when the Customer has paid in full 100% of the invoice sent through Arveteenus. A notification will be sent to the User’s email address. After that, the money is transferred to the User's bank account. The payment to your account will be made within maximum 2 days after the funds are credited to the Arveteenus' account. In practice, payments to the user are often made within a few hours of the receipt of the funds.

Important! If the Customer pays the invoice partially or fails to pay even one cent, the payment will not be reflected on the Arveteenus account. The program is automatic and checks incoming payments by invoiced amount. 
If you have information that the Customer has paid a part of the invoiced amount (for example 50%), you should contact the administration of Arveteenus.ee.

VAT is a consumption tax that a VAT-registered seller must add to the price of goods or services. In Estonia, the standard VAT rate has been 24% since 1 July 2025. For light entrepreneurs who have not dealt with running a business before, VAT is often a cause of grey hair.

As a light entrepreneur, you do not have to add VAT to the price of your work. Arveteenus OÜ adds VAT only to the amount of its service fee. If the payer of the invoice is a VAT-registered company, it can deduct this VAT on its purchases. This is why companies usually show prices without VAT.

You can see in our salary calculator how the VAT on the service fee affects the amount you receive.

When paying out the fee, Arveteenus.ee calculates, declares and pays on behalf of the User all state taxes and contributions based on the amount stated on the invoice:

• personal income tax 22%, including, at the User's request, tax-free income up to the amount permitted by law (in 2026 up to 700 euros per month);
• social tax 33%, which gives entitlement to health insurance if the social tax is at least equal to the minimum obligation;
• unemployment insurance premium – employer's part 0.8% and employee's part 1.6%;
• mandatory funded pension contribution (II pillar) 2%, 4% or 6% – withheld if the User is obliged to contribute to the II pillar. The person chooses the rate through the Pension Centre (Pensionikeskus), and Arveteenus.ee checks the valid rate with the Pension Centre by personal identification code.

The precondition for health insurance is that social tax is paid on your behalf at least in the amount of the minimum social tax obligation. The monthly rate on which the minimum obligation is based is set by the State Budget Act. In 2026, the monthly rate is 886 euros and the minimum amount of social tax is therefore 292.38 euros per month (886 × 33%).

This means that if you earn income only through Arveteenus.ee, the gross amount of the fees paid to you in one calendar month must be at least 886 euros. For this, invoices totalling at least approximately 1,304 euros must be paid in a calendar month (for invoices without expenses). With several smaller invoices, the amount may differ slightly due to rounding. What counts is the month in which the fee is paid out, not the month in which the invoice is created.

A convenient way to check whether the minimum social tax obligation is met is to use our calculator.

When health insurance starts

A person working under a contract under the law of obligations is insured if the social tax paid for them in one month (by one or several payers combined) is at least equal to the minimum obligation. Health insurance starts on the day after the deadline for submitting the income and social tax return (TSD). The TSD deadline is the 10th day of the month following the payment (if it falls on a weekend or public holiday, the next working day).

The insurance is valid for one month (from one TSD deadline to the next) plus a one-month so-called guarantee period. If the minimum social tax obligation is not declared in the following months, health insurance ends after the guarantee period.

Example 1. Arveteenus.ee makes a payout to you on 20 January and the social tax paid on it is at least 292.38 euros. The TSD deadline is 10 February, and health insurance is valid from 11 February to 10 March, plus a one-month guarantee period.

Example 2. In the same month, you receive fees both through Arveteenus.ee and from another customer under a contract of mandate. If the total social tax paid on all payments is at least 292.38 euros, you are insured.

You can check the validity of your health insurance in the health portal (terviseportaal.ee), the state portal eesti.ee or by calling the Health Insurance Fund (Tervisekassa) customer line at (+372) 669 6630.

Income tax

The income tax rate is 22%. Income tax is withheld from income taxed on the gross principle: salary paid under an employment contract, fees for services provided under other contracts under the law of obligations, rent, royalties, interest, benefits, grants and scholarships, pensions and other income.

Fees received through Arveteenus.ee are fees for services provided under a contract under the law of obligations. Arveteenus.ee withholds income tax from them, transfers it to the Estonian Tax and Customs Board and declares the payment in the income and social tax return (form TSD) by the 10th day of the month following the payment. Before income tax is calculated, the unemployment insurance premium (1.6%), the mandatory funded pension contribution (2%, 4% or 6% if you are obliged to contribute to the II pillar) and, at your request, tax-free income are deducted from the gross fee.

Income tax is not withheld from income taxed on the net principle (business income and gains from the transfer of property). Such income is declared by the person in their own income tax return.

Tax-free income

From 1 January 2026, tax-free income is 700 euros per month, i.e. 8,400 euros per year, for everyone and no longer depends on the amount of income. The so-called tax hump (tax-free income decreasing as annual income grows), which applied until the end of 2025, has been abolished. For persons of retirement age, tax-free income is 776 euros per month, i.e. 9,312 euros per year.

• Tax-free income is deducted from payouts only on the basis of your written application. At Arveteenus.ee you make this choice in the user settings. You can change it later by contacting Arveteenus.ee.
• Up to 700 euros can be deducted from payouts in one calendar month. If you receive several payouts through Arveteenus.ee in the same month, we take into account the tax-free income already used.
• The tax-free income application should be submitted to only one payer. If your employer already applies your tax-free income (e.g. to your salary), choose not to apply tax-free income at Arveteenus.ee. Otherwise you may use more tax-free income during the year than the law allows and will have to pay additional income tax based on your annual tax return.
• If you previously chose a tax-free income of 654 euros per month (the 2025 rate), you can change it to 700 euros in the user settings.
• For persons of retirement age, the Social Insurance Board deducts tax-free income from the pension. If your pension is less than 776 euros per month, the unused part can be applied to other payments. In that case, please contact us.
• Tax-free income not used during the year is deducted in the annual income tax return and overpaid income tax is refunded.

You can monitor the use of your tax-free income during the year in the e-services environment of the Tax and Customs Board (e-MTA).

See also the Income Tax Act § 23 and § 42.

Arveteenus.ee forwards to the Estonian Tax and Customs Board (MTA) only the labour tax data required by law. Every month we submit the return of income and social tax, mandatory funded pension contributions and unemployment insurance premiums (form TSD). Its annex contains, for each payment recipient, their name, personal identification code, type and amount of payment, tax-free income applied, and the taxes and contributions withheld and paid.

The Tax and Customs Board does not have access to user data in the Arveteenus.ee environment (e.g. invoices, customer data and contact details). The Tax and Customs Board may request such data only on a legal basis, for example in tax proceedings.

If you are registered as unemployed with the Unemployment Insurance Fund (Töötukassa), you can do temporary work, i.e. occasional jobs, alongside looking for a main job, without your registration as unemployed ending. The conditions of temporary work are set out in § 11 of the Labour Market Measures Act.

Before starting work, you must inform Töötukassa of the expected duration of the work and the pay. You do not have to wait for a meeting with your counsellor – you can notify them via e-Töötukassa, by e-mail or by phone. If the duration and pay of the occasional job meet the conditions, you can start working and remain registered as unemployed.

Conditions of temporary work:

• the contract for the occasional job (employment contract, contract under the law of obligations, public service) may last up to 8 calendar days;
• you may work up to 8 days per month (e.g. one 8-day contract or eight one-day contracts; a working day may be eight or three hours long);
• the gross pay for one or several occasional jobs may total up to 378.40 euros per calendar month, i.e. 40% of the current minimum wage (from 1 April 2026 the minimum wage is 946 euros per month);
• occasional jobs may be done while registered as unemployed in up to 12 calendar months within 24 months.

When invoicing through Arveteenus.ee, a gross pay of 378.40 euros corresponds to an invoice of approximately 556 euros (for an invoice without expenses). You can see the exact gross pay in our calculator.

If there are more working days or the pay is higher than allowed, you must end your registration as unemployed for the duration of the job and register again when the work ends. Töötukassa checks compliance retrospectively based on the employment register and Tax and Customs Board data. If it turns out that the work lasted longer or the pay was higher than allowed, the registration as unemployed is ended retroactively from the start of work, and benefits and allowances paid may have to be repaid.

Occasional jobs do not include, among other things, continuous long-term work for the same customer, opening a business account or receiving remuneration as a management board member. In such cases, the registration as unemployed is ended.

More information: Töötukassa – temporary employment during the period of registration as unemployed.

The quality of the work is the sole responsibility of the person performing the work, the light entrepreneur himself, because both the work to be performed and the payment for it are agreed directly between the client and the person performing the work. Arveteenus.ee does not take responsibility for the quality of work.

Note! A light entrepreneur may not perform work for which he or she is not trained or does not have a work certificate or corresponding training. The necessary skills must be confirmed by the customer.
 Arveteenus.ee always recommends drawing up a written agreement between the Customer and the Light Entrepreneur. You can draft the agreement by logging in and navigating to the section “Light entrepreneur service contracts” in the black bar of the control panel.