If you have an online shop where you sell physical products, a company in Estonia is usually not a viable option for your business. That’s because having your shop or warehouse outside of Estonia, and importing, exporting, or distributing the goods from that other country would trigger a permanent establishment of your company there. As a result, your company will be asked to pay taxes in that country, not in Estonia.

One solution is if your shop and warehouse are in Estonia.

Another solution is adhering to a pure dropshipping model. We do support dropshipping and FBA companies. The main requisite is that the business model follows this “pure” dropshipping model:

  • you DON’T import/export the goods
  • the supplier/provider sends the goods directly to the customer
  • you DON’T keep stock, buy or sell anything directly
  • you don’t have a warehouse (except if the warehouse is in Estonia).

In this model, your company should act as a mere online sales facilitator.

If your business complies with that, we can support your company. More information here.

in Requisites and conditions


  1. Nick
    November 13, 2019 at 9:40 am – Reply

    In most tax treaties a warehouse is specifically mentioned not to trigger a PE.

    Also, why is FBA companies different from using another warehouse and selling on another website than Amazon? That doesn’t make sense to me.
    What about if the company use FBA but also advertise the products on other platforms, would you allow that?

    What if the warehouse/fulfilment center is in Hong Kong or other tax free location?

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