General information

Contacts

Industries

VAT liability

2 - 2

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

18.5K€

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

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✓

Enforcement proceedings

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Payment orders

Puhjaresto OÜ

Legal form:

Private limited company

Registry code:

16150279

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

29.01.2021 (5)

Capital:

2 500 EUR

Address:

Elva tee 5, Puhja alevik, Elva vald, Tartu maakond, 61301

Status:

In liquidation

Contacts

Email:

raul@puhjaresto.ee

Phone:

+372 5161204

Industries

ACCOMMODATION AND FOOD SERVICE
Food and beverage service activities
Restaurants and mobile food service activities
56101 - Restaurants and other food service establishments

VAT liability

	Start	End
EE102335754	31.01.2021	25.09.2025

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	Not submitted (deadline 30.06.2024)
2022	01.01.2022 - 31.12.2022	18.10.2023	Valid
2021	29.01.2021 - 31.12.2021	17.06.2022	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

Delayed declarations

	Deadline	Submitted
VAT return	20.03.2025	04.12.2025	259 days overdue
VAT return	21.04.2025	04.12.2025	227 days overdue
VAT return	20.05.2025	04.12.2025	198 days overdue
VAT return	20.06.2025	04.12.2025	167 days overdue
VAT return	21.07.2025	04.12.2025	136 days overdue
VAT return	21.08.2025	04.12.2025	105 days overdue
VAT return	22.09.2025	04.12.2025	73 days overdue
VAT return	20.10.2025	04.12.2025	45 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

18.5K€

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
2025 Q4	0 €	0 €	0 €	-
2025 Q3	0 €	0 €	0 €	-
2025 Q2	0 €	0 €	0 €	-
2025 Q1	0 €	0 €	0 €	-
Kokku 2025:	0 €	0 €	0 €100.0%
2024 Q4	0 €	0 €	0 €	-
2024 Q3	0 €	0 €	0 €100.0%	-
2024 Q2	961 €	359 €	35 940 €0.5%	-
2024 Q1	5 353 €	3 447 €	36 113 €11.9%	5
Kokku 2024:	6 314 €	3 806 €	72 053 €58.2%
2023 Q4	5 277 €	4 197 €	40 969 €23.9%	5
2023 Q3	10 420 €	5 297 €	53 822 €22.9%	5
2023 Q2	9 220 €	5 152 €	43 808 €30.2%	5
2023 Q1	7 706 €	4 854 €	33 653 €15.5%	5
Kokku 2023:	32 623 €	19 500 €	172 252 €0.4%
2022 Q4	7 676 €	4 439 €	39 832 €25.2%	6
2022 Q3	11 267 €	6 713 €	53 262 €18.8%	5
2022 Q2	9 587 €	5 548 €	44 816 €33.0%	6
2022 Q1	5 487 €	3 360 €	33 694 €1 113.9%	5
Kokku 2022:	34 017 €	20 060 €	171 604 €6 082.2%
2021 Q4	0 €	0 €	2 776 €	4
2021 Q3	0 €	0 €	0 €	-
2021 Q2	0 €	0 €	0 €	-
2021 Q1	0 €	0 €	0 €	-
Kokku 2021:	0 €	0 €	2 776 €

Revenue by industry

	2021	2022
Restaurants and other food service establishments	17 820 €	167 503 €

Tax debts

	Amount	Deferred	Disputed
Interest	294,00 €	0,00 €	0,00 €
Social tax	7 395,20 €	0,00 €	0,00 €
Value-added tax	8 667,23 €	0,00 €	0,00 €
Income tax in special cases	4,25 €	0,00 €	0,00 €
Unemployment insurance contributions	631,71 €	0,00 €	0,00 €
Mandatory funded pension contributions	88,75 €	0,00 €	0,00 €
Withheld income tax	1 454,95 €	0,00 €	0,00 €
Total	18 536,09 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Margo Normann	36110XXXXXX	04.10.1961 (64)	Temporary bankruptcy trustee	10.12.2025	-
Raul Mälk	38008XXXXXX	09.08.1980 (45)	Liquidator	16.09.2024	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
MCap OÜ	-	13.01.2020 (6)	Shareholder	2 500,00 EUR	100	Sole ownership	02.09.2023	-

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
MCap OÜ	-	-	Founder	29.01.2021	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Raul Mälk	38008XXXXXX	09.08.1980 (45)	Indirect holding	29.01.2021	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2025 Q4

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

	2022	2021
Current assets	52 354 €1 084.7%	4 419 €
Non-current assets	45 877 €21.5%	58 411 €
Total assets	98 231 €56.3%	62 830 €
Short-term liabilities	80 813 €80.5%	44 776 €
Long-term liabilities	14 151 €28.7%	19 840 €
Total liabilities	94 964 €47.0%	64 616 €
Share or stock capital	2 500 €	2 500 €
Retained earnings	-4 286 €	-
Net profit	5 053 €217.9%	-4 286 €
Equity	3 267 €282.9%	-1 786 €
Turnover	167 503 €840.0%	17 820 €
Profit margin	3.02%112.5%	-24.05%

Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	KTO023536	Commerce > Catering	Valid	02.03.2021	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Status
Ä 50165473 / 8	10.12.2025	Entry - Amendment entry	Entered into force (10.12.2025)
Ä 50165473 / 7	26.08.2025	Negative entry order - Deletion entry	Entered into force (10.09.2025)
Ä 50165473 / 6	24.03.2025	Negative entry order - Deletion entry	Entered into force (04.04.2025)
Ä 50165473 / 5	08.10.2024	Entry - Amendment entry	Entered into force (08.10.2024)
Ä 50165473 / 4	16.09.2024	Entry - Dissolution entry	Entered into force (16.09.2024)

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	Participants
2-23-12522/25	Civil case	Court judgment	Law of obligations	Ann Meriluht	ECLI:EE:HMK:2025:2.23.12522.5844	03.04.2025

1 - 1 / 1 rows

Official announcements

Subject	Date
Notice of payment of a deposit to cover bankruptcy-proceedings costs	30.01.2026
Notice of entry of a disposition prohibition	09.12.2025

1 - 2 / 2 rows

Public transactions

Date	Party	Amount	Classification
28.02.2024	Elva Vallavalitsus	1 019.50 € Received	OPERATING EXPENSES Folk culture
26.02.2024	Elva Vallavalitsus	135.00 € Received	OPERATING EXPENSES Other social protection of families and children
12.01.2024	Elva Vallavalitsus	918.00 € Received	PERSONNEL EXPENSES Basic and general secondary education
29.12.2023	Elva Vallavalitsus	550.00 € Received	OPERATING EXPENSES Folk culture
21.12.2023	Riigikohus	660.00 € Received	PERSONNEL EXPENSES Court

Puhjaresto OÜ

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Delayed declarations

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

Financial ratios

Financial data not found

Licences & notices

Licences & notices

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