Osaühing Advokaadibüroo Eha Lillsaar

Legal form:: Private limited company
Registry code:: 10105007
VAT no.:: EE100565571
Fiscal-year period:: 01.01 - 31.12
Established:: 05.09.1996 (30 y)
Capital:: 2 556 EUR
Address:: Tallinna tn 2, Viljandi linn, Viljandi maakond, 71011
Status:: Registered

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Contacts

Phone:: +372 5218719
Phone:: +372 5218719
Email:: advokaat@lillsaar.ee

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69101 – Activities of advocates and law firms

VAT liability

VAT no.	Start	End
EE100565571	01.10.1999	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	13.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	27.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	21.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	28.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	21.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	29.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	30.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	30.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	29.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	26.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	26.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	20.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	27.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	14.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	12.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	30.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	29.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	30.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	01.07.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	30.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	30.06.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	01.07.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	27.06.2001	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 11.10.2026.

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Tax debt Reports Declarations Court decisions4 Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations12 Public transactions67 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	635 €	261 €	1 427 €−8,2%	-
2026 Q2	693 €	261 €	1 554 €−55,0%	-
2026 Q1	1 081 €	261 €	3 450 €+92,4%	-
Total 2026:	2 409 €	783 €	6 431 €
2025 Q4	440 €	87 €	1 793 €−23,2%	-
2025 Q3	106 €	0 €	2 335 €−7,5%	-
2025 Q2	502 €	0 €	2 524 €−11,5%	-
2025 Q1	3 532 €	0 €	2 853 €−31,8%	-
Total 2025:	4 580 €	87 €	9 505 €
2024 Q4	826 €	199 €	4 184 €+31,2%	-
2024 Q3	618 €	133 €	3 188 €−49,3%	-
2024 Q2	1 525 €	464 €	6 286 €+57,0%	-
2024 Q1	918 €	398 €	4 003 €−16,9%	-
Total 2024:	3 887 €	1 194 €	17 661 €
2023 Q4	946 €	199 €	4 818 €+16,7%	-
2023 Q3	824 €	199 €	4 127 €−18,0%	-
2023 Q2	1 251 €	596 €	5 035 €+34,3%	-
2023 Q1	776 €	199 €	3 748 €−2,4%	-
Total 2023:	3 797 €	1 193 €	17 728 €
2022 Q4	1 002 €	596 €	3 842 €+76,1%	-
2022 Q3	606 €	398 €	2 182 €−55,8%	-
2022 Q2	850 €	0 €	4 933 €+78,6%	-
2022 Q1	1 003 €	596 €	2 762 €−56,0%	-
Total 2022:	3 461 €	1 590 €	13 719 €
2021 Q4	1 478,53 €	596,25 €	6 277,62 €+57,4%	-
2021 Q3	1 067,10 €	596,25 €	3 988,14 €−30,8%	-
2021 Q2	1 713,86 €	596,25 €	5 766,15 €−33,0%	-
2021 Q1	2 251,09 €	596,25 €	8 608,97 €+2,1%	1
Total 2021:	6 510,58 €	2 385 €	24 640,88 €
2020 Q4	2 213,62 €	596,25 €	8 433,22 €+89,4%	1
2020 Q3	1 781,85 €	198,75 €	4 452,30 €−11,2%	1
2020 Q2	2 101,54 €	316,51 €	5 012,20 €−30,7%	1
2020 Q1	1 964 €	596 €	7 231 €+6,9%	1
Total 2020:	8 061,01 €	1 707,51 €	25 128,72 €
2019 Q4	1 664 €	398 €	6 765 €+48,7%	1
2019 Q3	1 757 €	245 €	4 548 €−8,2%	1
2019 Q2	1 508 €	596 €	4 955 €+3,5%	1
2019 Q1	1 484 €	596 €	4 788 €−18,1%	1
Total 2019:	6 413 €	1 835 €	21 056 €
2018 Q4	1 753 €	199 €	5 847 €+78,4%	1
2018 Q3	1 200 €	596 €	3 277 €−33,9%	1
2018 Q2	1 329 €	401 €	4 957 €+59,2%	1
2018 Q1	2 221 €	171 €	3 113 €−29,5%	1
Total 2018:	6 503 €	1 367 €	17 194 €
2017 Q4	1 179 €	512 €	4 417 €+19,3%	1
2017 Q3	749 €	171 €	3 703 €−1,8%	1
2017 Q2	1 006 €	512 €	3 771 €+21,1%	1
2017 Q1	894 €	514 €	3 115 €+73,2%	1
Total 2017:	3 828 €	1 709 €	15 006 €
2016 Q4	2 068 €	173 €	1 798 €−66,7%	1
2016 Q3	1 292 €	518 €	5 394 €	1
2016 Q2	997 €	518 €	5 394 €+3,1%	1
2016 Q1	1 124 €	503 €	5 234 €+41,5%	1
Total 2016:	5 481 €	1 712 €	17 820 €
2015 Q4	1 151 €	472 €	3 700 €−32,8%	1
2015 Q3	1 181 €	703 €	5 507 €	1
2015 Q2	1 926 €	703 €	5 507 €−0,8%	1
2015 Q1	1 959 €	708 €	5 551 €	1
Total 2015:	6 217 €	2 586 €	20 265 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	19 963 €	16 061 €	9 570 €

Tax debts

No tax debt found

No tax debt as of 11.10.2026

Representatives

	Personal ID code
Eha Lillsaar	45403XXXXXX	02.03.1954 (72)	board member (manager)	02.01.2006	-

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Shareholders

	Personal ID code
Eha Lillsaar	45403XXXXXX	02.03.1954 (72)	Shareholder	2 556 EUR	100,00%	Sole ownership	01.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Eha Lillsaar	45403XXXXXX	02.03.1954 (72)	Direct holding	03.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 1 427 €
Monthly average: 476 €
Per employee: -
Equity ratio: 18,61%

Labour taxes

Turnover ratio: 18,29%
Tax ratio: 41,10%
Monthly average: 87 €
Per employee: -

State taxes

Monthly average: 212 €
Turnover ratio: 44,50%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	9 450 €−34,7%	14 463 €−37,8%	23 238 €+49,7%	15 521 €−13,7%	17 987 €−26,4%	24 429 €+52,0%	16 067 €
Non-current assets	2 975 €−43,3%	5 250 €−40,0%	8 750 €−28,6%	12 250 €−22,2%	15 750 €	-	-
Total assets	12 425 €−37,0%	19 713 €−38,4%	31 988 €+15,2%	27 771 €−17,7%	33 737 €+38,1%	24 429 €+52,0%	16 067 €
Short-term liabilities	9 591 €−29,6%	13 621 €−22,9%	17 671 €−0,7%	17 788 €+13,8%	15 631 €+143%	6 429 €+104%	3 153 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	9 591 €−29,6%	13 621 €−22,9%	17 671 €−0,7%	17 788 €+13,8%	15 631 €+143%	6 429 €+104%	3 153 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	3 280 €−27,2%	4 505 €−37,2%	7 171 €−36,5%	11 296 €+10,9%	10 188 €+385%	2 102 €+127%	926 €
Net profit	-3 258 €−166%	-1 225 €−128%	4 334 €+205%	-4 123 €−181%	5 106 €−61,0%	13 086 €+42,6%	9 176 €
Equity	2 834 €−53,5%	6 092 €−57,4%	14 317 €+43,4%	9 983 €−44,9%	18 106 €+0,6%	18 000 €+39,4%	12 914 €
Turnover	9 570 €−40,4%	16 061 €−19,5%	19 963 €+61,4%	12 365 €−44,2%	22 170 €−15,7%	26 289 €+17,7%	22 339 €
Profit margin	-34,0%	-7,6%	21,7%	-33,3%	23,0%	49,8%	41,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	627 €	7 787 €
Liquidity
Current ratio	0,9	1,2
Quick ratio	0,9	1,2
Cash ratio	0,0	0,9
Efficiency
Days sales outstanding (dso)	54,4	52,8
Asset turnover	0,4	0,8
Structure
Debt ratio	0,6	0,5
Profitability
Operating margin	-23,2%	27,2%
Net profit margin	-33,3%	23,0%
Return on assets (roa)	-13,4%	17,6%
Return on equity (roe)	-41,3%	28,2%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20033507 / 9	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20033507 / 8	02.11.2022	Entry – Amendment entry	-	Entered into force02.11.2022
Ä 20033507 / 7	02.03.2020	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force02.03.2020
Ä 20033507 / 6	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 20033507 / 5	04.12.2017	Entry – Amendment entry	-	Entered into force04.12.2017

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-19-20495/10	Kohtu I astme menetlus	Court ruling	CIVIL PROCEDURE	Ülle Raag	ECLI:EE:TMK:2020:2.19.20495.5116	20.03.2020	Open
2-19-20308/10	Kohtu I astme menetlus	Court ruling	CIVIL PROCEDURE	Ülle Raag	ECLI:EE:TMK:2020:2.19.20308.4735	19.03.2020	Open
2-08-62847/78	Kohtu I astme menetlus	Court ruling	CIVIL PROCEDURE	Piret Randmaa	ECLI:EE:HMK:2017:2.08.62847.7187	28.03.2017	Open
2-13-10335/38	Kohtu I astme menetlus	Court ruling	CIVIL PROCEDURE	Piret Randmaa	ECLI:EE:HMK:2016:2.13.10335.21779	27.04.2016	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


10.08.2026	Eesti Advokatuur	713 €Received	SHORT-TERM LIABILITIESCourt
01.06.2026	Eesti Advokatuur	1 191,64 €Received	SHORT-TERM LIABILITIESCourt
05.05.2026	Eesti Advokatuur	457,56 €Received	SHORT-TERM LIABILITIESCourt
04.04.2026	Eesti Advokatuur	277,51 €Received	SHORT-TERM LIABILITIESCourt
02.03.2026	Eesti Advokatuur	934,96 €Received	SHORT-TERM LIABILITIESCourt

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains


lillsaar.ee	Active	04.07.2010	01.01.2027

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.