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Jah

VAT liability

13 - 1

Annual reports

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???

Credit rating

Tax data

10.5K€

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

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Regulations

Real estate

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OÜ Märjamaa Sadam

Legal form:

Private limited company

Registry code:

12387599

VAT no.:

EE101596219

Fiscal-year period:

01.01 - 31.12

Established:

04.12.2012 (13)

Former business names:

OÜ Õigusbüroo Viirma & Saar

Capital:

2 500 EUR

Address:

Pärnu mnt 160a, Kesklinna linnaosa, Tallinn, Harju maakond, 11317

Status:

Registered

Contacts

Email:

vs@vslaw.ee

Industries

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

VAT liability

	Start	End
EE101596219	15.12.2012

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Not submitted (deadline 30.06.2026)
2024	01.01.2024 - 31.12.2024	26.09.2025	Valid
2023	01.01.2023 - 31.12.2023	16.07.2024	Valid
2022	01.01.2022 - 31.12.2022	02.11.2023	Valid
2021	01.01.2021 - 31.12.2021	14.07.2023	Valid
2020	01.01.2020 - 31.12.2020	12.07.2023	Valid
2019	01.01.2019 - 31.12.2019	16.02.2021	Valid
2018	01.01.2018 - 31.12.2018	18.09.2019	Valid
2017	01.01.2017 - 31.12.2017	18.09.2019	Valid
2017	01.01.2017 - 31.12.2017	06.09.2019	Expired
2016	01.01.2016 - 31.12.2016	21.03.2018	Valid
2015	01.01.2015 - 31.12.2015	16.11.2016	Valid
2014	01.01.2014 - 31.12.2014	09.10.2015	Valid
2013	04.12.2012 - 31.12.2013	06.06.2014	Valid

Unsubmitted declarations

	Deadline
VAT return	20.07.2026	2 days overdue

Delayed declarations

	Deadline	Submitted
VAT return	20.05.2026	01.07.2026	42 days overdue
VAT return	22.06.2026	01.07.2026	9 days overdue
Income- and social-tax return	10.06.2026	27.06.2026	17 days overdue
VAT return	20.04.2026	14.05.2026	24 days overdue
Income- and social-tax return	10.04.2026	13.04.2026	3 days overdue
VAT return	22.09.2025	30.09.2025	8 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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View summary

10.5K€

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	2 352 €	2 150 €	34 989 €412.3%	1
2026 Q1	1 063 €	984 €	6 830 €50.5%	1
Kokku 2026:	3 415 €	3 134 €	41 819 €
2025 Q4	4 652 €	2 165 €	13 808 €16.6%	1
2025 Q3	2 762 €	2 165 €	11 844 €23.4%	1
2025 Q2	5 314 €	2 165 €	15 471 €12.6%	1
2025 Q1	1 991 €	2 074 €	17 706 €7.8%	1
Kokku 2025:	14 719 €	8 569 €	58 829 €28.0%
2024 Q4	4 533 €	2 059 €	19 205 €68.2%	1
2024 Q3	5 056 €	2 284 €	11 417 €19.7%	1
2024 Q2	3 939 €	1 871 €	14 221 €61.4%	1
2024 Q1	3 995 €	1 960 €	36 871 €34.5%	1
Kokku 2024:	17 523 €	8 174 €	81 714 €2.3%
2023 Q4	8 579 €	1 779 €	27 423 €82.2%	1
2023 Q3	5 521 €	1 988 €	15 055 €24.9%	1
2023 Q2	5 398 €	1 838 €	20 044 €15.4%	1
2023 Q1	5 980 €	1 739 €	17 366 €25.0%	1
Kokku 2023:	25 478 €	7 345 €	79 888 €19.3%
2022 Q4	6 027 €	1 618 €	13 897 €39.4%	1
2022 Q3	7 838 €	1 618 €	22 914 €48.5%	1
2022 Q2	7 988 €	1 935 €	15 431 €4.8%	1
2022 Q1	3 985 €	1 581 €	14 730 €34.8%	1
Kokku 2022:	25 838 €	6 752 €	66 972 €24.8%
2021 Q4	3 491 €	1 507 €	10 926 €30.4%	1
2021 Q3	4 866 €	1 535 €	15 695 €38.0%	1
2021 Q2	3 988 €	1 610 €	11 373 €27.5%	1
2021 Q1	6 194 €	1 969 €	15 681 €14.0%	2
Kokku 2021:	18 539 €	6 621 €	53 675 €9.9%
2020 Q4	7 768 €	1 419 €	18 232 €25.1%	2
2020 Q3	3 417 €	1 108 €	14 568 €115.8%	2
2020 Q2	2 112 €	473 €	6 750 €27.5%	2
2020 Q1	2 449 €	911 €	9 306 €40.6%	2
Kokku 2020:	15 746 €	3 911 €	48 855 €40.1%
2019 Q4	3 680 €	1 314 €	15 662 €25.8%	2
2019 Q3	9 085 €	1 752 €	21 107 €27.6%	2
2019 Q2	4 461 €	876 €	29 159 €85.8%	2
2019 Q1	4 504 €	2 117 €	15 693 €15.5%	2
Kokku 2019:	21 730 €	6 059 €	81 621 €4.9%
2018 Q4	4 204 €	2 084 €	18 573 €40.1%	2
2018 Q3	3 364 €	1 235 €	13 259 €14.1%	2
2018 Q2	3 644 €	1 235 €	15 430 €49.5%	2
2018 Q1	4 118 €	1 072 €	30 560 €207.4%	2
Kokku 2018:	15 330 €	5 626 €	77 822 €2.6%
2017 Q4	8 075 €	1 022 €	9 943 €31.0%	2
2017 Q3	4 336 €	1 022 €	7 591 €81.9%	2
2017 Q2	10 150 €	1 022 €	42 011 €157.9%	2
2017 Q1	5 190 €	999 €	16 288 €10.2%	2
Kokku 2017:	27 751 €	4 065 €	75 833 €21.0%
2016 Q4	2 502 €	697 €	18 146 €22.7%	1
2016 Q3	3 705 €	568 €	14 793 €0.0%	1
2016 Q2	5 343 €	568 €	14 793 €1.0%	1
2016 Q1	4 853 €	573 €	14 935 €	1
Kokku 2016:	16 403 €	2 406 €	62 667 €
2015 Q4	7 838 €	584 €	0 €	1
2015 Q3	4 971 €	584 €	0 €	1
2015 Q2	3 335 €	584 €	0 €	1
2015 Q1	2 037 €	589 €	0 €	1
Kokku 2015:	18 181 €	2 341 €	0 €

Revenue by industry

	2022	2023	2024
Activities of legal consultants and law offices	70 429 €	79 357 €	81 567 €

Tax debts

	Amount	Deferred	Disputed
Interest	216,00 €	216,00 €	0,00 €
Social tax	1 754,28 €	584,76 €	0,00 €
Value-added tax	7 873,90 €	7 789,23 €	0,00 €
Motor vehicle tax	114,68 €	114,68 €	0,00 €
Income tax in special cases	18,62 €	0,00 €	0,00 €
Withheld income tax	510,84 €	194,92 €	0,00 €
Total	10 488,32 €	8 899,59 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Allan Viirma	37202XXXXXX	25.02.1972 (54)	Board member	04.12.2012	-
Janno Saar	37605XXXXXX	18.05.1976 (50)	Board member	04.12.2012	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
OÜ Õiguseleidja	-	21.02.2008 (18)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-
Janno Saar	37605XXXXXX	18.05.1976 (50)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
OÜ Õiguseleidja	-	-	Founder	04.12.2012	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Allan Viirma	37202XXXXXX	25.02.1972 (54)	Indirect holding	30.10.2018	-
Janno Saar	37605XXXXXX	18.05.1976 (50)	Direct holding	30.10.2018	-

1 - 2 / 2 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Kohila tn Muuseumi Arendus OÜ	29.07.2013	Shareholder	2 500,00 EUR	100	Sole ownership	13.07.2026	-
Skyldner OÜ	10.09.2020	Shareholder	2 500,00 EUR	100	Sole ownership	13.07.2026	-

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

1 - 2 / 2 rows

2026 Q2

Turnover

Amount

34 989 €

Monthly average

11 663 €

Per employee

11 663 €

Equity ratio

466,52%

Labour taxes

Turnover ratio

6,14%

Tax ratio

91,41%

Monthly average

717 €

Per employee

717 €

State taxes

Monthly average

784 €

Turnover ratio

6,72%

Estimated salary

Gross salary

1 449 €

Net salary

1 222 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	210 090 €5.8%	223 130 €1.0%	225 431 €2.9%	232 154 €10.3%	210 559 €7.3%	196 278 €
Non-current assets	56 812 €220.3%	17 738 €72.3%	64 038 €0.9%	63 461 €2.2%	64 905 €50.9%	43 005 €
Total assets	266 902 €10.8%	240 868 €16.8%	289 469 €2.1%	295 615 €7.3%	275 464 €15.1%	239 283 €
Short-term liabilities	49 436 €473.8%	8 616 €55.0%	19 141 €27.2%	26 289 €37.5%	42 042 €635.9%	5 713 €
Long-term liabilities	27 700 €75.9%	-	-	-	-	115 000 €
Total liabilities	77 136 €795.3%	8 616 €55.0%	19 141 €27.2%	26 289 €37.5%	42 042 €65.2%	120 713 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	203 992 €16.8%	245 203 €7.3%	228 609 €0.1%	228 847 €118.1%	104 908 €26.7%	82 801 €
Net profit	-16 726 €8.3%	-15 451 €139.4%	39 219 €3.3%	37 979 €69.9%	126 014 €278.8%	33 269 €
Equity	189 766 €18.3%	232 252 €14.1%	270 328 €0.4%	269 326 €15.4%	233 422 €96.9%	118 570 €
Turnover	81 567 €2.8%	79 357 €12.7%	70 429 €15.9%	60 786 €17.2%	73 386 €10.4%	81 900 €
Profit margin	-20.51%5.3%	-19.47%135.0%	55.69%10.9%	62.48%63.6%	171.71%322.7%	40.62%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-N OOJ	ML WUV	BE IYX	41 386	131 726
Liquidity
Current ratio	F.O	AQ.A	OR.G	8.8	5.0
Quick ratio	L.I	QR.H	FY.R	8.6	4.9
Cash ratio	X.F	D.P	L.Z	0.9	0.3
Efficiency
Days sales outstanding (dso)	YJX.R	EHW.J	Y XQI.I	1 190.7	896.1
Asset turnover	P.X	K.G	Y.H	0.2	0.3
Structure
Debt ratio	O.P	G.O	A.Y	0.1	0.2
Profitability
Operating margin	-NO.O%	WM.H%	DD.A%	64.2%	175.4%
Net profit margin	-BO.H%	-JU.I%	BQ.O%	62.5%	171.7%
Return on assets (roa)	-U.K%	-F.T%	FC.Z%	13.3%	49.0%
Return on equity (roe)	-E.J%	-Z.O%	FU.C%	14.1%	54.0%

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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 10176946 / 6	13.07.2026	Entry - Amendment entry		Entered into force (13.07.2026)
Ä 10176946 / M4	06.07.2026	Order to remedy deficiencies - Amendment entry	21.07.2026	Deficiencies remedied (11.07.2026)
Ä 10176946 / M3	09.07.2024	Fine-warning order – annual report not filed	08.08.2024	Deficiencies remedied (17.07.2024)
Ä 10176946 / M2	07.10.2023	Fine-warning order – annual report not filed	06.11.2023	Deficiencies remedied (03.11.2023)
Ä 10176946 / 5	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)

1 - 5 / 10 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
2-19-13673/124	Civil case	Court judgment	Law of obligations	Peeter Pällin, Addis Tammiku, Ele Liiv	ECLI:EE:TLRK:2024:2.19.13673.20031	01.03.2024
2-19-15826/226	Civil case	Court ruling	Bankruptcy law	Marget Henriksen	ECLI:EE:HMK:2023:2.19.15826.25788	07.06.2023
2-21-11931/13	Civil case	Court ruling	Bankruptcy law	Andres Hallmägi	ECLI:EE:VMK:2022:2.21.11931.3556	17.02.2022
2-17-18919/43	Civil case	Court ruling		Peeter Pällin, Margo Klaar, Ele Liiv	ECLI:EE:TLRK:2021:2.17.18919.2274	12.02.2021
2-20-13510/20	Civil case	Court ruling (Non-declaration of bankruptcy due to lapse)	Bankruptcy law	Meelis Eerik	ECLI:EE:HMK:2020:2.20.13510.23657	11.11.2020

1 - 5 / 14 rows

Official announcements

Subject	Date
Notice of auction of immovable property in enforcement proceedings	22.09.2025

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
22.11.2022	Riigi Kinnisvara Aktsiaselts	2 237.00 € Received	OPERATING EXPENSES Other general services

OÜ Märjamaa Sadam

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

Delayed declarations

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

Holdings in companies

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

Official announcements

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found