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Advokaadibüroo Tarmo Pilv ja Partnerid OÜ

Legal form:

Private limited company

Registry code:

12348292

VAT no.:

EE101588269

Fiscal-year period:

01.01 - 31.12

Established:

19.09.2012 (13)

Former business names:

Advokaadibüroo Pilv ja Partnerid OÜ

Capital:

2 500 EUR

Address:

Paju tn 2, Tartu linn, Tartu linn, Tartu maakond, 50603

Status:

Registered

Contacts

Email:

tarmo@tarmopilv.ee

Phone:

+372 5020425

Industries

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

VAT liability

	Start	End
EE101588269	12.11.2012

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	29.06.2026	Valid
2024	01.01.2024 - 31.12.2024	26.06.2025	Valid
2023	01.01.2023 - 31.12.2023	26.06.2024	Valid
2022	01.01.2022 - 31.12.2022	28.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	29.06.2021	Valid
2019	01.01.2019 - 31.12.2019	30.06.2020	Valid
2018	01.01.2018 - 31.12.2018	28.06.2019	Valid
2017	01.01.2017 - 31.12.2017	02.07.2018	Valid
2016	01.01.2016 - 31.12.2016	30.06.2017	Valid
2015	01.01.2015 - 31.12.2015	30.06.2016	Valid
2014	01.01.2014 - 31.12.2014	30.06.2015	Valid
2013	19.09.2012 - 31.12.2013	04.07.2014	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 08.09.2026.

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Credit rating

Hidden

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020406080100

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Tax debt

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Unsubmitted reports

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Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

236

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	34 865 €	20 174 €	93 872 €17.2%	7
2026 Q1	35 911 €	22 288 €	80 076 €5.8%	8
Kokku 2026:	70 776 €	42 462 €	173 948 €
2025 Q4	36 253 €	24 671 €	75 665 €14.6%	8
2025 Q3	40 329 €	24 775 €	88 572 €5.3%	9
2025 Q2	39 064 €	24 113 €	84 115 €3.5%	7
2025 Q1	37 709 €	22 511 €	87 171 €3.8%	6
Kokku 2025:	153 355 €	96 070 €	335 523 €1.5%
2024 Q4	35 177 €	21 404 €	83 992 €7.4%	6
2024 Q3	35 411 €	22 389 €	78 174 €10.5%	6
2024 Q2	39 184 €	24 039 €	87 339 €4.3%	6
2024 Q1	36 254 €	21 862 €	91 228 €22.7%	7
Kokku 2024:	146 026 €	89 694 €	340 733 €7.7%
2023 Q4	33 561 €	22 040 €	74 367 €13.9%	7
2023 Q3	36 210 €	22 967 €	86 397 €3.6%	7
2023 Q2	32 356 €	17 979 €	89 592 €35.6%	7
2023 Q1	22 189 €	12 294 €	66 086 €10.6%	5
Kokku 2023:	124 315 €	75 281 €	316 442 €1.9%
2022 Q4	27 260 €	18 529 €	73 888 €16.1%	5
2022 Q3	33 073 €	20 894 €	88 020 €21.7%	6
2022 Q2	28 140 €	16 815 €	72 322 €18.0%	7
2022 Q1	31 020 €	19 045 €	88 245 €10.3%	7
Kokku 2022:	119 493 €	75 283 €	322 475 €11.5%
2021 Q4	37 187 €	26 303 €	80 004 €21.0%	6
2021 Q3	19 659 €	10 893 €	66 129 €4.4%	7
2021 Q2	19 506 €	9 234 €	69 184 €6.4%	7
2021 Q1	22 020 €	10 133 €	73 933 €14.5%	7
Kokku 2021:	98 373 €	56 563 €	289 251 €18.0%
2020 Q4	18 944 €	9 346 €	64 584 €11.6%	8
2020 Q3	16 753 €	11 676 €	73 085 €42.2%	7
2020 Q2	12 688 €	7 492 €	51 385 €8.4%	7
2020 Q1	20 809 €	11 574 €	56 084 €4.3%	7
Kokku 2020:	69 193 €	40 089 €	245 137 €11.4%
2019 Q4	17 627 €	8 492 €	58 575 €18.1%	7
2019 Q3	14 638 €	7 838 €	49 584 €25.4%	7
2019 Q2	15 505 €	7 417 €	66 471 €46.2%	5
2019 Q1	14 649 €	8 527 €	45 454 €13.5%	6
Kokku 2019:	62 419 €	32 274 €	220 084 €6.2%
2018 Q4	13 248 €	6 879 €	52 534 €10.7%	6
2018 Q3	13 232 €	6 608 €	47 463 €1.3%	6
2018 Q2	11 810 €	4 716 €	46 843 €22.4%	6
2018 Q1	12 609 €	3 642 €	60 364 €64.7%	5
Kokku 2018:	50 899 €	21 845 €	207 204 €64.3%
2017 Q4	8 311 €	3 353 €	36 653 €63.0%	5
2017 Q3	4 673 €	2 552 €	22 480 €40.6%	5
2017 Q2	9 632 €	4 126 €	37 831 €29.8%	4
2017 Q1	6 816 €	3 384 €	29 145 €12.4%	6
Kokku 2017:	29 432 €	13 415 €	126 109 €10.7%
2016 Q4	7 472 €	2 737 €	33 260 €7.9%	5
2016 Q3	4 672 €	2 537 €	30 833 €15.7%	5
2016 Q2	5 989 €	3 010 €	36 579 €9.8%	5
2016 Q1	6 554 €	3 337 €	40 557 €73.1%	5
Kokku 2016:	24 687 €	11 621 €	141 229 €2.9%
2015 Q4	6 415 €	3 627 €	23 429 €36.5%	5
2015 Q3	7 237 €	5 713 €	36 905 €11.6%	5
2015 Q2	8 150 €	6 464 €	41 753 €18.8%	5
2015 Q1	8 949 €	5 443 €	35 160 €	5
Kokku 2015:	30 751 €	21 247 €	137 247 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	328 283 €	347 619 €	326 006 €

Tax debts

No tax debt found

No tax debt as of 08.09.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Tarmo Pilv	36512XXXXXX	11.12.1965 (60)	Board member	19.09.2012	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Tarmo Pilv	36512XXXXXX	11.12.1965 (60)	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023	-

1 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
Tarmo Pilv	36512XXXXXX	11.12.1965 (60)	Founder	19.09.2012	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Tarmo Pilv	36512XXXXXX	11.12.1965 (60)	Direct holding	30.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

93 872 €

Monthly average

31 291 €

Per employee

4 470 €

Equity ratio

1 251,63%

Labour taxes

Turnover ratio

21,49%

Tax ratio

57,86%

Monthly average

6 725 €

Per employee

897 €

State taxes

Monthly average

11 622 €

Turnover ratio

37,14%

Estimated salary

Gross salary

1 752 €

Net salary

1 447 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	104 959 €24.2%	138 492 €8.9%	152 015 €26.7%	119 942 €9.3%	132 202 €29.2%	186 615 €3.1%	180 924 €
Non-current assets	89 850 €45.4%	61 802 €10.7%	69 205 €9.7%	76 608 €34.7%	117 294 €70.6%	68 772 €94.5%	35 350 €
Total assets	194 809 €2.7%	200 294 €9.5%	221 220 €12.6%	196 550 €21.2%	249 496 €2.3%	255 387 €18.1%	216 274 €
Short-term liabilities	39 461 €16.5%	47 248 €34.0%	71 542 €48.5%	48 185 €31.0%	69 801 €1.9%	68 490 €4.6%	65 503 €
Long-term liabilities	-	-	-	-	35 094 €4.5%	33 582 €	-
Total liabilities	39 461 €16.5%	47 248 €34.0%	71 542 €48.5%	48 185 €54.1%	104 895 €2.8%	102 072 €55.8%	65 503 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	150 546 €2.3%	147 178 €0.9%	145 865 €2.6%	142 101 €1.2%	140 447 €5.3%	148 271 €5.6%	140 378 €
Net profit	2 302 €31.7%	3 368 €156.5%	1 313 €65.1%	3 764 €127.6%	1 654 €35.0%	2 544 €67.8%	7 893 €
Equity	155 348 €1.5%	153 046 €2.3%	149 678 €0.9%	148 365 €2.6%	144 601 €5.7%	153 315 €1.7%	150 771 €
Turnover	326 006 €6.2%	347 619 €5.9%	328 283 €9.8%	298 926 €1.9%	304 636 €20.3%	253 166 €9.7%	230 682 €
Profit margin	0.71%27.1%	0.97%142.2%	0.40%68.2%	1.26%131.9%	0.54%46.0%	1.00%70.6%	3.42%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	PZ RUD	LG AJZ	AB GDH	17 249	23 146
Liquidity
Current ratio	X.V	B.R	I.T	2.5	1.9
Quick ratio	P.X	D.R	F.M	2.5	1.9
Cash ratio	L.U	C.O	T.F	0.1	0.1
Efficiency
Days sales outstanding (dso)	QLS.P	GHY.Z	RFJ.O	148.9	171.2
Asset turnover	Q.A	T.P	I.P	1.3	1.2
Structure
Debt ratio	M.O	O.O	Z.B	0.2	0.4
Profitability
Operating margin	X.L%	F.D%	R.Q%	2.0%	3.8%
Net profit margin	Y.X%	E.J%	B.G%	1.3%	0.5%
Return on assets (roa)	C.N%	U.H%	P.A%	1.7%	0.7%
Return on equity (roe)	F.N%	W.O%	G.F%	2.5%	1.1%

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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	Status
Ä 20061528 / 8	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20061528 / 7	23.07.2020	Entry - Amendment entry under CRA § 525 (2)	Entered into force (23.07.2020)
Ä 20061528 / 6	22.03.2018	Entry - Amendment entry	Entered into force (22.03.2018)
Ä 20061528 / 5	18.01.2018	Entry - Amendment entry	Entered into force (18.01.2018)
Ä 20061528 / 4	22.12.2017	Entry - Amendment entry	Entered into force (22.12.2017)

1 - 5 / 8 rows

Real estate

Address	Area	Purpose
Seljaku, Treimani küla, Häädemeeste vald, Pärnu maakond	9840 m²	Agricultural land 100%

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

1 - 1 / 1 rows

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
1-25-949/57						18.03.2026
2-20-5000/112	Civil case	Court judgment	Law of obligations	Andra Pärsimägi, Indrek Parrest, Kersti Kerstna-Vaks	ECLI:EE:TRRK:2024:2.20.5000.14800	25.04.2024
2-23-7197/17	Civil case	Court ruling	Law of obligations	Anu Uritam	ECLI:EE:HMK:2023:2.23.7197.19763	30.10.2023
2-20-18549/25	Civil case	Court ruling	Property law	Ülle Raag	ECLI:EE:TMK:2022:2.20.18549.7220	25.04.2022
2-21-2286/48	Civil case	Court ruling	Debt restructuring proceedings, bankruptcy law	Ülle Raag	ECLI:EE:TMK:2021:2.21.2286.16997	01.09.2021

1 - 5 / 20 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
24.07.2026	Eesti Advokatuur	4 126.22 € Received	SHORT-TERM LIABILITIES Court
21.07.2026	Eesti Advokatuur	3 000.00 € Received	SHORT-TERM LIABILITIES Court
20.07.2026	Eesti Advokatuur	7 015.05 € Received	SHORT-TERM LIABILITIES Court
30.06.2026	Eesti Advokatuur	5 494.19 € Received	SHORT-TERM LIABILITIES Court
29.06.2026	Eesti Advokatuur	4 775.98 € Received	SHORT-TERM LIABILITIES Court

1 - 5 / 236 rows

.ee domains

Domain	Status	Registered	Expires	End
tarmopilv.ee	Active	19.11.2012	20.11.2026	-

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