OÜ Õigusbüroo Viirma & Saar (12387599)

OÜ Õigusbüroo Viirma & Saar

Legal form:

Private limited company

Registry code:

12387599

VAT no.:

EE101596219

Fiscal-year period:

01.01 - 31.12

Established:

04.12.2012 (12)

Capital:

2 500 EUR

Address:

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

Status:

Registered

Contacts

Email:

allan@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

	Period	Submitted
2024	01.01.2024 - 31.12.2024	-
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	Aegunud
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

✓ No unsubmitted declarations as of 30.06.2025.

Tax debt

640.96€

Unsubmitted reports

✓ Missing

Unsubmitted decl.

✓ Missing

Court decisions

Official notices

TTJA decisions

Real estate

.ee domains

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2025 Q1	1 991 €	2 074 €	17 706 €7.8%	1
Kokku 2025:	1 991 €	2 074 €	17 706 €
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:	17 524 €	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 €	2
Kokku 2020:	15 746 €	3 911 €	48 855 €

Revenue by industry

	2021	2022	2023
Activities of legal consultants and law offices	60 786 €	70 429 €	79 357 €

Debts to the tax authority

	Amount	Deferred	Disputed
Value-added tax	640,96 €	0,00 €	0,00 €
Total	640,96 €	0,00 €	0,00 €

2025 Q1

Turnover

Amount

17 706 €

Monthly average

5 902 €

Per employee

5 902 €

Equity ratio

236,08%

Labour taxes

Turnover ratio

11,72%

Tax ratio

104,19%

Monthly average

691 €

Per employee

691 €

State taxes

Monthly average

664 €

Turnover ratio

11,24%

Estimated salary

Gross salary

1 406 €

Net salary

1 190 €

Aggregate data

	2019	2020	2021	2022	2023
Current assets	196 278 €	210 559 €7.3%	232 154 €10.3%	225 431 €2.9%	223 130 €1.0%
Non-current assets	43 005 €	64 905 €50.9%	63 461 €2.2%	64 038 €0.9%	17 738 €72.3%
Varad kokku	239 283 €	275 464 €15.1%	295 615 €7.3%	289 469 €2.1%	240 868 €16.8%
Short-term liabilities	5 713 €	42 042 €635.9%	26 289 €37.5%	19 141 €27.2%	8 616 €55.0%
Pikaajalised kohustised	115 000 €	-	-	-	-
Kohustised kokku	120 713 €	42 042 €65.2%	26 289 €37.5%	19 141 €27.2%	8 616 €55.0%
Osa- või aktsiakapital	2 500 €	2 500 €0.0%	2 500 €0.0%	2 500 €0.0%	2 500 €0.0%
Jaotamata kasum	82 801 €	104 908 €26.7%	228 847 €118.1%	228 609 €0.1%	245 203 €7.3%
Puhaskasum	33 269 €	126 014 €278.8%	37 979 €69.9%	39 219 €3.3%	-15 451 €139.4%
Omakapital	118 570 €	233 422 €96.9%	269 326 €15.4%	270 328 €0.4%	232 252 €14.1%
Turnover	81 900 €	73 386 €10.4%	60 786 €17.2%	70 429 €15.9%	79 357 €12.7%
Kasumimarginaal	40.62%	171.71%322.7%	62.48%63.6%	55.69%10.9%	-19.47%135.0%

	Date of birth	Role	Start	Valid
Allan Viirma	25.02.1972 (53)	Board member	04.12.2012	yes
Janno Saar	18.05.1976 (49)	Board member	04.12.2012	yes

	Birth or registration date	Role	Share	%	Type	Start
OÜ Õiguseleidja	21.02.2008 (17)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023
Janno Saar	18.05.1976 (49)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023

	Date of birth	Control	Start
Allan Viirma	25.02.1972 (53)	Indirect holding	30.10.2018
Janno Saar	18.05.1976 (49)	Direct holding	30.10.2018

Holdings in companies

	Registered	Role	Share	%	Type	Start
Brettspill OÜ	23.04.2019	Shareholder	2 500,00 EUR	1,91	Sole ownership	01.09.2023
Kohila tn Muuseumi Arendus OÜ	29.07.2013	Shareholder	2 500,00 EUR	100	Sole ownership	02.09.2023
Skyldner OÜ	10.09.2020	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023
U.I.G Group OÜ	25.04.2022	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023

Regulations

	Date	Type	Deadline	Status
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)
Ä 10176946 / M1	09.03.2018	Warning for deletion from register – annual report not filed	10.09.2018	Deficiencies remedied (21.03.2018)
Ä 10176946 / 4	18.01.2018	Entry - Amendment entry		Entered into force (18.01.2018)
Ä 10176946 / 3	03.12.2017	Entry - Amendment entry		Entered into force (03.12.2017)
Ä 10176946 / 2	31.08.2016	Entry - Amendment entry		Entered into force (31.08.2016)
Ä 10176946	04.12.2012	Entry - Initial entry		Entered into force (04.12.2012)

Court decisions

	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
2-17-18919/36	Civil case	Court judgment	Bankruptcy law	Kaija Kaijanen, Krista Kirspuu, Vallo Kariler	ECLI:EE:TLRK:2020:2.17.18919.16764	14.08.2020
2-19-4948/26	Civil case	Court ruling (Compromise ruling)	Law of obligations	Marget Henriksen	ECLI:EE:HMK:2020:2.19.4948.4221	13.03.2020
2-17-18919/26	Civil case	Court judgment	Bankruptcy law	Marget Henriksen	ECLI:EE:HMK:2019:2.17.18919.28627	25.01.2019
2-15-15539/39	Civil case	Court ruling	Bankruptcy law	Aleksandr Kondrašov	ECLI:EE:HMK:2018:2.15.15539.13348	07.06.2018
2-17-118/14	Civil case	Court judgment (Judgment based on admission of claim)	Law of obligations	Mihkel Roos	ECLI:EE:HMK:2017:2.17.118.6709	24.03.2017
2-16-6862/57	Civil case	Court judgment	Bankruptcy law	Viktor Brügel	ECLI:EE:HMK:2017:2.16.6862.4488	13.01.2017
2-15-19201/18	Civil case	Court judgment	Law of obligations	Ülle Raag	ECLI:EE:TMK:2016:2.15.19201.22681	09.05.2016
2-15-16153/10	Civil case	Court judgment (Default judgment)	Law of obligations	Kaire Pullerits	ECLI:EE:HMK:2015:2.15.16153.29904	14.12.2015
2-15-112719/10	Civil case	Court ruling	Law of obligations	Kaire Pullerits	ECLI:EE:HMK:2015:2.15.112719.28355	26.11.2015

Public transactions

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