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Osaühing Õigus ja Kord

Legal form:

Private limited company

Registry code:

10992623

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

02.12.2003 (22)

Capital:

2 556 EUR

Address:

P. Süda tn 11, Kesklinna linnaosa, Tallinn, Harju maakond, 10118

Status:

Registered

Contacts

Email:

ettevotjaportaal@outlook.com

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69102 - Activities of legal consultants and law offices

VAT liability

	Start	End
EE101179377	01.12.2015	14.04.2026
EE101179377	04.10.2007	25.09.2008

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	10.03.2026	Valid
2024	01.01.2024 - 31.12.2024	04.07.2025	Valid
2023	01.01.2023 - 31.12.2023	02.07.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	31.10.2022	Valid
2020	01.01.2020 - 31.12.2020	19.04.2021	Valid
2019	01.01.2019 - 31.12.2019	09.12.2020	Valid
2018	01.01.2018 - 31.12.2018	09.12.2020	Valid
2017	01.01.2017 - 31.12.2017	03.12.2020	Valid
2016	01.01.2016 - 31.12.2016	13.06.2018	Valid
2015	01.01.2015 - 31.12.2015	25.09.2017	Valid
2014	01.01.2014 - 31.12.2014	21.09.2017	Valid
2014	01.01.2014 - 31.12.2014	20.07.2015	Expired
2013	01.01.2013 - 31.12.2013	29.09.2014	Valid
2012	01.01.2012 - 31.12.2012	27.02.2013	Valid
2011	01.01.2011 - 31.12.2011	17.08.2012	Valid
2010	01.01.2010 - 31.12.2010	01.07.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	03.02.2010	Valid
2008	01.01.2008 - 31.12.2008	01.02.2010	Expired
2008	01.01.2008 - 31.12.2008	07.07.2009	Expired
2007	01.01.2007 - 31.12.2007	27.02.2008	Valid
2006	01.01.2006 - 31.12.2006	25.06.2007	Valid
2005	01.01.2005 - 31.12.2005	23.11.2006	Valid
2004	01.01.2004 - 31.12.2004	29.07.2005	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 06.06.2026.

Delayed declarations

	Deadline	Submitted
VAT return	20.02.2026	03.03.2026	11 days overdue
VAT return	22.09.2025	24.09.2025	2 days overdue

???

Credit rating

Hidden

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

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	1 962 €	1 462 €	0 €	1
Kokku 2026:	1 962 €	1 462 €	0 €100.0%
2025 Q4	1 459 €	1 462 €	0 €	1
2025 Q3	356 €	1 462 €	0 €100.0%	1
2025 Q2	3 498 €	2 400 €	-47 500 €733.3%	1
2025 Q1	1 500 €	435 €	7 500 €0.0%	1
Kokku 2025:	6 813 €	5 759 €	-40 000 €233.3%
2024 Q4	2 434 €	1 304 €	7 500 €0.0%	1
2024 Q3	2 954 €	1 304 €	7 500 €0.0%	1
2024 Q2	0 €	1 253 €	7 500 €0.0%	1
2024 Q1	2 769 €	1 153 €	7 500 €0.0%	1
Kokku 2024:	8 157 €	5 014 €	30 000 €79.4%
2023 Q4	2 907 €	1 434 €	7 500 €10.1%	1
2023 Q3	2 620 €	1 290 €	6 815 €28.7%	1
2023 Q2	9 402 €	760 €	9 557 €92.1%	-
2023 Q1	16 314 €	716 €	121 557 €3 446.5%	-
Kokku 2023:	31 244 €	4 200 €	145 428 €503.1%
2022 Q4	2 267 €	986 €	3 428 €	-
2022 Q3	507 €	493 €	0 €	-
2022 Q2	740 €	740 €	0 €100.0%	-
2022 Q1	4 803 €	666 €	20 686 €654.4%	-
Kokku 2022:	8 317 €	2 885 €	24 113 €295.0%
2021 Q4	195 €	629 €	2 742 €100.0%	-
2021 Q3	903 €	629 €	1 371 €31.2%	-
2021 Q2	247 €	629 €	1 992 €	-
2021 Q1	0 €	210 €	0 €	1
Kokku 2021:	1 346 €	2 095 €	6 105 €
2020 Q4	0 €	0 €	0 €	-
2020 Q3	0 €	0 €	0 €	-
2020 Q2	0 €	0 €	0 €	-
2020 Q1	0 €	0 €	0 €	0
Kokku 2020:	0 €	0 €	0 €
2019 Q4	0 €	0 €	0 €	0
2019 Q3	0 €	0 €	0 €	0
2019 Q2	0 €	0 €	0 €	0
2019 Q1	0 €	0 €	0 €	0
Kokku 2019:	0 €	0 €	0 €100.0%
2018 Q4	0 €	0 €	0 €	0
2018 Q3	2 €	0 €	0 €100.0%	0
2018 Q2	1 188 €	1 288 €	225 €80.7%	1
2018 Q1	912 €	912 €	1 166 €57.1%	1
Kokku 2018:	2 102 €	2 200 €	1 391 €37.1%
2017 Q4	989 €	1 040 €	742 €45.8%	1
2017 Q3	2 011 €	2 167 €	1 368 €	1
2017 Q2	1 773 €	1 975 €	0 €100.0%	2
2017 Q1	1 545 €	1 716 €	102 €	2
Kokku 2017:	6 318 €	6 898 €	2 212 €
2016 Q4	450 €	514 €	0 €	1
2016 Q3	3 011 €	3 304 €	0 €	1
2016 Q2	3 443 €	3 304 €	0 €	1
2016 Q1	3 064 €	3 222 €	0 €	1
Kokku 2016:	9 968 €	10 344 €	0 €
2015 Q4	2 919 €	3 195 €	0 €	1
2015 Q3	2 864 €	3 139 €	0 €	1
2015 Q2	2 399 €	2 615 €	0 €	1
2015 Q1	2 388 €	2 613 €	0 €	1
Kokku 2015:	10 570 €	11 562 €	0 €

Revenue by industry

	2022	2023	2024
Activities of legal consultants and law offices	129 726 €	32 742 €	30 000 €

Tax debts

No tax debt found

No tax debt as of 06.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Øyvind Hjulmand	36801XXXXXX	04.01.1968 (58)	Board member	19.07.2017	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Osaühing Eesti Internet	-	14.07.1997 (28)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

2 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
Osaühing Eesti Internet	-	-	Founder	02.12.2003	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Øyvind Hjulmand	36801XXXXXX	04.01.1968 (58)	Indirect holding	06.11.2020	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Õigus ja Kord Tallinn OÜ	15.12.2015	Shareholder	2 500,00 EUR	100	Sole ownership	03.09.2023	-
NordicPoll OÜ	26.09.2007	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

2026 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

74,52%

Monthly average

487 €

Per employee

487 €

State taxes

Monthly average

654 €

Turnover ratio

0,00%

Estimated salary

Gross salary

1 063 €

Net salary

934 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	212 166 €19.1%	262 185 €6.2%	246 838 €9.7%	273 420 €104.5%	133 718 €13.9%	117 376 €0.0%	117 368 €
Non-current assets	40 783 €	40 783 €	40 783 €1.6%	40 141 €40.4%	67 335 €133.5%	28 835 €	28 835 €
Total assets	252 949 €16.5%	302 968 €5.3%	287 621 €8.3%	313 561 €56.0%	201 053 €37.5%	146 211 €0.0%	146 203 €
Short-term liabilities	67 426 €12.5%	59 936 €21.6%	49 281 €11.1%	55 431 €4.8%	58 218 €186.0%	20 354 €0.2%	20 310 €
Long-term liabilities	149 528 €1.4%	151 618 €12.4%	134 835 €2.4%	131 659 €2.9%	127 987 €5.1%	121 778 €	121 778 €
Total liabilities	216 954 €2.6%	211 554 €14.9%	184 116 €1.6%	187 090 €0.5%	186 205 €31.0%	142 132 €0.0%	142 088 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	90 954 €12.7%	104 219 €15.9%	123 912 €910.0%	12 268 €485.3%	2 096 €34.4%	1 559 €1.8%	1 587 €
Net profit	-57 515 €274.4%	-15 361 €33.1%	-22 963 €120.6%	111 647 €995.0%	10 196 €28 422.2%	-36 €28.6%	-28 €
Equity	35 995 €60.6%	91 414 €11.7%	103 505 €18.2%	126 471 €751.8%	14 848 €264.0%	4 079 €0.9%	4 115 €
Turnover	-	30 000 €8.4%	32 742 €74.8%	129 726 €555.5%	19 791 €	-	-
Profit margin	0.00%	-51.20%27.0%	-70.13%181.5%	86.06%67.1%	51.52%	0.00%	0.00%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	O.A	E.K	B.K	2.3	5.8
Quick ratio	R.T	M.L	L.Z	2.3	5.8
Cash ratio	Q.A	D.H	P.G	0.0	0.0
Efficiency
Days sales outstanding (dso)	Z AVW.M	C OJN.F	VFT.R	2 293.2	-
Asset turnover	N.Z	N.T	D.F	0.1	-
Structure
Debt ratio	R.K	H.A	V.C	0.9	1.0
Profitability
Operating margin	-BY.Y%	-VK.J%	VD.Z%	51.5%	-
Net profit margin	-KE.H%	-YM.P%	NV.U%	51.5%	-
Return on assets (roa)	-V.H%	-C.H%	YC.L%	5.9%	0.0%
Return on equity (roe)	-OE.D%	-NF.G%	GC.X%	68.7%	-0.9%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 10076309 / 17	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 10076309 / 16	30.11.2020	Entry - Amendment entry under CRA § 525 (2)		Entered into force (30.11.2020)
Ä 10076309 / 15	13.06.2018	Entry - Amendment entry under CRA § 525 (2)		Entered into force (13.06.2018)
Ä 10076309 / M9	18.04.2018	Warning for deletion from register – annual report not filed	18.10.2018	Deficiencies remedied (13.06.2018)
Ä 10076309 / 14	04.04.2018	Entry - Amendment entry		Entered into force (04.04.2018)

1 - 5 / 26 rows

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

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-14-37140/42	Civil case	Court judgment	Law of obligations	Indrek Soots, Indrek Parrest, Gaida Kivinurm	ECLI:EE:TLRK:2016:2.14.37140.24878	03.06.2016

1 - 1 / 1 rows

Official announcements

Subject	Date
Notice of delivery of a procedural document in labour-dispute-committee proceedings	03.07.2025
Notice of delivery of a procedural document in labour-dispute-committee proceedings	03.07.2025

1 - 2 / 2 rows

Public transactions

No public transactions found

Company has no public transactions

.ee domains

Domain	Status	Registered	Expires	End
netjurist.ee	Active	04.07.2010	18.01.2030	-

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