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VAT liability

4 - 1

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???

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Tax data

15.8K€

Tax debts

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MA5 Arendus Osaühing

Legal form:

Private limited company

Registry code:

14826778

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

14.10.2019 (6)

Capital:

2 500 EUR

Status:

Registered

Contacts

Email:

toomas@advokaadibyroo.ee

Phone:

+372 5065506

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate

VAT liability

	Start	End
EE102470855	03.03.2022	12.02.2026

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	Not submitted (deadline 30.06.2025)
2023	01.01.2023 - 31.12.2023	12.06.2025	Valid
2022	01.01.2022 - 31.12.2022	11.09.2023	Valid
2021	01.01.2021 - 31.12.2021	21.07.2022	Valid
2020	14.10.2019 - 31.12.2020	12.08.2021	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

Delayed declarations

	Deadline	Submitted
VAT return	22.12.2025	04.03.2026	72 days overdue
VAT return	20.01.2026	04.03.2026	43 days overdue
VAT return	20.02.2026	04.03.2026	12 days overdue

???

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

15.8K€

Tax debt

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

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Enforcement proceedings

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Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	0 €	0 €	0 €100.0%	-
Kokku 2026:	0 €	0 €	0 €
2025 Q4	0 €	0 €	3 587 €47.7%	-
2025 Q3	0 €	0 €	6 857 €80.8%	-
2025 Q2	0 €	0 €	35 779 €228.7%	-
2025 Q1	0 €	0 €	10 886 €68.6%	-
Kokku 2025:	0 €	0 €	57 109 €22.3%
2024 Q4	3 147 €	0 €	34 715 €81.0%	-
2024 Q3	54 €	0 €	19 177 €34.8%	-
2024 Q2	1 €	0 €	14 221 €164.3%	-
2024 Q1	0 €	0 €	5 380 €24.0%	-
Kokku 2024:	3 202 €	0 €	73 493 €21.2%
2023 Q4	0 €	682 €	7 081 €48.9%	1
2023 Q3	0 €	716 €	13 853 €58.2%	1
2023 Q2	2 308 €	0 €	33 176 €15.2%	1
2023 Q1	5 323 €	1 495 €	39 110 €13.8%	-
Kokku 2023:	7 631 €	2 894 €	93 221 €79.3%
2022 Q4	0 €	0 €	34 372 €225.4%	1
2022 Q3	0 €	0 €	10 562 €49.5%	-
2022 Q2	0 €	0 €	7 064 €	-
2022 Q1	0 €	0 €	0 €	-
Kokku 2022:	0 €	0 €	51 998 €

Revenue by industry

	2022	2023
Renting and operating of own or leased real estate	110 942 €	83 688 €

Tax debts

	Amount	Deferred	Disputed
Value-added tax	8 973,77 €	0,00 €	0,00 €
Income tax in special cases	6 801,53 €	0,00 €	0,00 €
Total	15 775,30 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Toomas Kõiv	37405XXXXXX	02.05.1974 (52)	Board member	04.06.2025	-

1 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
Jaan Kõiv	34909XXXXXX	24.09.1949 (76)	Shareholder	2 500,00 EUR	100	Joint ownership	02.09.2023	-
Lea Kõiv	44910XXXXXX	18.10.1949 (76)	Shareholder	2 500,00 EUR	100	Joint ownership	02.09.2023	-

4 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
Toomas Kõiv	37405XXXXXX	02.05.1974 (52)	Founder	14.10.2019	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Toomas Kõiv	37405XXXXXX	02.05.1974 (52)	Direct holding	14.10.2019	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
VA16 Arendus OÜ	24.08.2017	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

2026 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

0 €

Turnover ratio

0,00%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2023	2022	2021	2020
Current assets	12 424 €68.9%	39 946 €6.7%	42 802 €2 140 000.0%	2 €
Non-current assets	151 539 €0.2%	151 877 €0.8%	150 693 €34.7%	111 899 €
Total assets	163 963 €14.5%	191 823 €0.9%	193 495 €72.9%	111 901 €
Short-term liabilities	157 828 €37.6%	114 727 €30.9%	166 119 €43.7%	115 619 €
Long-term liabilities	-	-	-	-
Total liabilities	157 828 €37.6%	114 727 €30.9%	166 119 €43.7%	115 619 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	74 595 €172.5%	27 377 €540.3%	-6 218 €148.7%	-2 500 €
Net profit	-70 960 €250.3%	47 219 €51.9%	31 094 €936.3%	-3 718 €
Equity	6 135 €92.0%	77 096 €181.6%	27 376 €836.3%	-3 718 €
Turnover	83 688 €24.6%	110 942 €	-	-
Profit margin	-84.79%299.2%	42.56%	0.00%	0.00%

Financial ratios

	2023	2022	2021	2020
Profit and cash flow
EBITDA	-BL BRQ	QZ TGF	-	-
Liquidity
Current ratio	K.A	B.S	X.P	0.0
Quick ratio	N.T	B.O	W.B	0.0
Cash ratio	H.K	B.U	K.Z	0.0
Efficiency
Days sales outstanding (dso)	BH.N	IAX.Y	-	-
Asset turnover	E.U	E.N	-	-
Structure
Debt ratio	P.R	V.U	J.L	1.0
Profitability
Operating margin	-VK.J%	AS.P%	-	-
Net profit margin	-DS.H%	LG.X%	-	-
Return on assets (roa)	-IC.Y%	SK.A%	PK.S%	-3.3%
Return on equity (roe)	-G RXN.R%	ZR.O%	LGI.A%	-

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	Deadline	Status
Ä 50130657 / M7	06.02.2026	Reporting-fine order	04.03.2026	Entered into force (12.03.2026)
Ä 50130657 / M6	11.12.2025	Fine-warning order – annual report not filed	31.01.2026	Entered into force (01.01.2026)
Ä 50130657 / M5	07.11.2025	Order demanding payment of fee (NAP)	09.12.2025	Entered into force (01.12.2025)
Ä 50130657 / 5	02.10.2025	Entry order ex-officio - Amendment entry		Entered into force (02.10.2025)
Ä 50130657 / M4	15.09.2025	Directive order	29.09.2025	Entered into force (15.09.2025)

1 - 5 / 12 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
2-24-8314/35	Civil case	Court ruling (Compromise ruling)	Property law	Indrek Soots, Krista Kirspuu, Neve Uudelt	ECLI:EE:TLRK:2025:2.24.8314.12176	03.09.2025
2-23-150495/23	Civil case	Court ruling (Compromise ruling)	Law of obligations	Liisi Vernik	ECLI:EE:HMK:2024:2.23.150495.15302	04.09.2024

1 - 2 / 2 rows

Official announcements

Subject	Date
Notice of delivery of a Tax-and-Customs-Board document	02.02.2026

MA5 Arendus Osaühing

Contacts

Industries

VAT liability

Annual reports

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Delayed declarations

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Representatives

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Holdings in companies

Holdings in companies

Aggregate data

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Licences & notices

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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

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found