General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

OSAÜHING NIVEK

Legal form:

Private limited company

Registry code:

10644282

VAT no.:

EE100614626

Fiscal-year period:

01.01 - 31.12

Established:

14.01.2000 (26)

Capital:

2 556 EUR

Address:

Männimäe tee 4, Viljandi linn, Viljandi maakond, 71020

Status:

Registered

Contacts

Email:

sammuli@sammuli.ee

Phone:

+372 5044298

Industries

ACCOMMODATION AND FOOD SERVICE
Accommodation
Holiday and other short-stay accommodation
55203 - Holiday villages and camps
ELECTRICITY, GAS, STEAM AND AIR-CONDITIONING SUPPLY
Electricity, gas, steam and air-conditioning supply
Electricity production, transmission and distribution
35141 - Distribution of electricity

VAT liability

	Start	End
EE100614626	01.05.2000

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	17.06.2026	Valid
2024	01.01.2024 - 31.12.2024	02.05.2025	Valid
2023	01.01.2023 - 31.12.2023	19.03.2024	Valid
2022	01.01.2022 - 31.12.2022	15.03.2023	Valid
2021	01.01.2021 - 31.12.2021	20.04.2022	Valid
2020	01.01.2020 - 31.12.2020	31.05.2021	Valid
2019	01.01.2019 - 31.12.2019	02.06.2020	Valid
2018	01.01.2018 - 31.12.2018	26.06.2019	Valid
2017	01.01.2017 - 31.12.2017	02.05.2018	Valid
2016	01.01.2016 - 31.12.2016	12.05.2017	Valid
2015	01.01.2015 - 31.12.2015	08.06.2016	Valid
2014	01.01.2014 - 31.12.2014	30.06.2015	Valid
2013	01.01.2013 - 31.12.2013	30.06.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	28.06.2012	Valid
2010	01.01.2010 - 31.12.2010	08.07.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	01.07.2009	Valid
2007	01.01.2007 - 31.12.2007	02.07.2008	Valid
2006	01.01.2006 - 31.12.2006	03.07.2007	Valid
2005	01.01.2005 - 31.12.2005	03.07.2006	Valid
2004	01.01.2004 - 31.12.2004	04.07.2005	Valid
2003	01.01.2003 - 31.12.2003	02.07.2004	Valid
2002	01.01.2002 - 31.12.2002	01.07.2003	Valid
2001	01.01.2001 - 31.12.2001	01.07.2002	Valid
2000	01.01.2000 - 31.12.2000	02.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	5 213 €	1 502 €	31 336 €207.4%	2
2026 Q1	2 716 €	1 502 €	10 193 €480.1%	2
Kokku 2026:	7 929 €	3 004 €	41 529 €
2025 Q4	2 628 €	1 502 €	1 757 €96.7%	2
2025 Q3	4 807 €	1 502 €	54 013 €246.9%	2
2025 Q2	2 106 €	1 502 €	15 572 €87.3%	2
2025 Q1	2 429 €	1 472 €	8 316 €157.3%	2
Kokku 2025:	11 970 €	5 978 €	79 658 €27.9%
2024 Q4	1 992 €	1 412 €	3 232 €95.2%	2
2024 Q3	3 485 €	1 412 €	67 115 €95.3%	2
2024 Q2	2 839 €	1 244 €	34 373 €498.2%	2
2024 Q1	0 €	1 042 €	5 746 €68.0%	2
Kokku 2024:	8 316 €	5 110 €	110 466 €33.8%
2023 Q4	0 €	303 €	17 984 €79.2%	2
2023 Q3	3 856 €	303 €	86 348 €64.2%	2
2023 Q2	5 450 €	303 €	52 582 €430.9%	2
2023 Q1	1 064 €	303 €	9 904 €142.4%	2
Kokku 2023:	10 370 €	1 211 €	166 818 €4.5%
2022 Q4	870 €	303 €	4 085 €96.1%	2
2022 Q3	5 744 €	303 €	104 802 €253.4%	2
2022 Q2	1 698 €	303 €	29 654 €18.1%	2
2022 Q1	7 089 €	303 €	36 207 €77.5%	2
Kokku 2022:	15 400 €	1 211 €	174 749 €31.5%
2021 Q4	0 €	303 €	20 397 €77.0%	2
2021 Q3	2 080 €	303 €	88 602 €287.7%	2
2021 Q2	0 €	303 €	22 853 €2 135.4%	2
2021 Q1	322 €	303 €	1 022 €85.2%	2
Kokku 2021:	2 402 €	1 211 €	132 874 €79.1%
2020 Q4	0 €	303 €	6 923 €79.5%	2
2020 Q3	1 320 €	303 €	33 773 €567.1%	2
2020 Q2	0 €	303 €	5 063 €82.2%	2
2020 Q1	3 529 €	504 €	28 452 €989.7%	2
Kokku 2020:	4 849 €	1 412 €	74 211 €45.6%
2019 Q4	0 €	572 €	2 611 €97.7%	2
2019 Q3	13 396 €	572 €	111 851 €1 512.8%	2
2019 Q2	810 €	202 €	6 935 €53.6%	2
2019 Q1	1 372 €	205 €	14 957 €26.8%	2
Kokku 2019:	15 578 €	1 551 €	136 354 €1.7%
2018 Q4	2 373 €	207 €	20 426 €72.5%	2
2018 Q3	7 820 €	239 €	74 230 €93.8%	2
2018 Q2	864 €	0 €	38 293 €559.8%	2
2018 Q1	468 €	491 €	5 804 €264.6%	1
Kokku 2018:	11 525 €	937 €	138 753 €2.8%
2017 Q4	1 276 €	948 €	1 592 €98.4%	1
2017 Q3	9 974 €	1 195 €	101 254 €289.5%	1
2017 Q2	3 138 €	803 €	25 999 €326.2%	1
2017 Q1	2 316 €	864 €	6 100 €79.5%	1
Kokku 2017:	16 704 €	3 810 €	134 945 €50.9%
2016 Q4	1 351 €	1 023 €	29 750 €112.9%	1
2016 Q3	8 410 €	481 €	13 975 €58.0%	1
2016 Q2	1 342 €	304 €	8 847 €76.0%	1
2016 Q1	2 339 €	1 267 €	36 831 €102.0%	1
Kokku 2016:	13 442 €	3 075 €	89 403 €49.6%
2015 Q4	2 073 €	1 724 €	18 232 €85.6%	5
2015 Q3	25 588 €	11 973 €	126 638 €521.6%	5
2015 Q2	7 201 €	1 926 €	20 372 €67.8%	5
2015 Q1	2 489 €	1 148 €	12 142 €	5
Kokku 2015:	37 351 €	16 771 €	177 384 €

Revenue by industry

	2023	2024	2025
Holiday villages and camps	163 115 €	110 673 €	75 583 €
Distribution of electricity	3 012 €	2 965 €	1 029 €

Tax debts

No tax debt found

No tax debt as of 21.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Priit Viira	37411XXXXXX	22.11.1974 (51)	Board member	27.05.2014	-
Sirje Kull	45107XXXXXX	27.07.1951 (74)	Board member	06.05.2010	-

3 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Tradeunion OÜ	-	30.11.2001 (24)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

3 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Viigi Püssa	46608XXXXXX	14.08.1966 (59)	Founder	14.01.2000	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Priit Viira	37411XXXXXX	22.11.1974 (51)	More than 50 % of voting rights in the consolidated entity	10.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

31 336 €

Monthly average

10 445 €

Per employee

5 223 €

Equity ratio

408,66%

Labour taxes

Turnover ratio

4,79%

Tax ratio

28,81%

Monthly average

501 €

Per employee

250 €

State taxes

Monthly average

1 738 €

Turnover ratio

16,64%

Estimated salary

Gross salary

664 €

Net salary

638 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	43 238 €13.7%	50 096 €23.6%	65 545 €213.6%	20 901 €264.3%	5 737 €18.7%	4 833 €68.4%	15 303 €
Non-current assets	589 679 €5.2%	622 301 €0.0%	622 520 €2.3%	637 279 €7.4%	688 257 €0.1%	687 646 €1.8%	700 379 €
Total assets	632 917 €5.9%	672 397 €2.3%	688 065 €4.5%	658 180 €5.2%	693 994 €0.2%	692 479 €3.2%	715 682 €
Short-term liabilities	3 660 €53.7%	7 912 €27.9%	6 186 €236.7%	1 837 €96.8%	56 581 €44.5%	39 155 €6.0%	41 654 €
Long-term liabilities	459 188 €	459 188 €	459 188 €	459 188 €	459 188 €	459 188 €0.7%	456 209 €
Total liabilities	462 848 €0.9%	467 100 €0.4%	465 374 €0.9%	461 025 €10.6%	515 769 €3.5%	498 343 €0.1%	497 863 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	202 741 €7.9%	220 135 €13.1%	194 599 €10.8%	175 669 €8.3%	191 580 €11.0%	215 263 €7.5%	200 231 €
Net profit	-35 228 €102.5%	-17 394 €168.1%	25 536 €34.9%	18 930 €219.0%	-15 911 €32.8%	-23 683 €257.6%	15 032 €
Equity	170 069 €17.2%	205 297 €7.8%	222 691 €13.0%	197 155 €10.6%	178 225 €8.2%	194 136 €10.9%	217 819 €
Turnover	76 612 €32.6%	113 638 €31.6%	166 127 €12.2%	148 122 €25.0%	118 499 €64.0%	72 246 €44.8%	130 977 €
Profit margin	-45.98%200.4%	-15.31%199.6%	15.37%20.3%	12.78%195.2%	-13.43%59.0%	-32.78%385.6%	11.48%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	MCC	ZS RNA	WM VLG	54 904	21 934
Liquidity
Current ratio	JQ.H	Y.R	IP.L	11.4	0.1
Quick ratio	VX.B	Z.K	XU.S	11.4	0.1
Cash ratio	AT.P	S.V	O.Z	11.0	0.1
Efficiency
Days sales outstanding (dso)	DS.E	GN.I	H.Y	1.1	1.0
Asset turnover	P.V	I.D	T.Z	0.2	0.2
Structure
Debt ratio	B.B	K.A	B.L	0.7	0.7
Profitability
Operating margin	-BX.X%	-KO.P%	MQ.N%	13.1%	-12.1%
Net profit margin	-IZ.F%	-XJ.C%	XI.O%	12.8%	-13.4%
Return on assets (roa)	-K.M%	-S.I%	Z.U%	2.8%	-2.3%
Return on equity (roe)	-XO.U%	-N.Y%	ZI.Y%	9.6%	-8.9%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 20033042 / 8	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20033042 / 7	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20033042 / 6	04.12.2017	Entry - Amendment entry	Entered into force (04.12.2017)
Ä 20033042 / 5	27.05.2014	Entry - Amendment entry	Entered into force (27.05.2014)
Ä 20033042 / 4	05.03.2012	Entry - Amendment entry	Entered into force (05.03.2012)

1 - 5 / 13 rows

Real estate

Address	Area	Purpose
Sammuli puhkeküla, Viljandi linn, Viljandi maakond	39090 m²	Commercial land 100%

1 - 1 / 1 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
06.05.2026	Tallinna Tehnikakõrgkool	3 185.09 € Received	OPERATING EXPENSES Tertiary education
06.05.2026	Tallinna Tehnikakõrgkool	70.26 € Received	PERSONNEL EXPENSES Tertiary education
15.09.2025	Tartu Ülikool	1 348.75 € Received	OPERATING EXPENSES Tertiary education
27.08.2025	Kultuuriministeerium	186.00 € Received	OPERATING EXPENSES Other leisure, culture and religion, incl. administration
25.08.2025	Pärnu Laste ja Noorte Tugikeskus	1 579.03 € Received	OPERATING EXPENSES Substitute and after-care

1 - 5 / 64 rows

.ee domains

Domain	Status	Registered	Expires	End
sammuli.ee	Active	04.07.2010	10.12.2026	-

1 - 1 / 1 rows

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