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EMS Varahalduse Ühing

Legal form:

Non-profit association

Registry code:

80109248

VAT no.:

Fiscal-year period:

01.09 - 31.08

Established:

16.08.1999 (26)

Former business names:

Eesti Maksuteadlaste Selts, MTÜ Maksuakadeemia

Address:

Tähtvere tn 31-1, Tartu linn, Tartu linn, Tartu maakond, 51007

Status:

Registered

Contacts

Email:

lasse@casus.ee

Industries

FINANCIAL AND INSURANCE ACTIVITIES
Provision of financial services, except insurance and pension funds
Activities of holding companies and corporate financial entities
64211 - Activities of holding companies

VAT liability

	Start	End
EE100737749	01.02.2002	29.09.2017

Annual reports

Aggregate data

	Period	Submitted
2025	01.09.2024 - 31.08.2025	22.10.2025	Valid
2024	01.09.2023 - 31.08.2024	15.01.2025	Valid
2023	01.09.2022 - 31.08.2023	20.09.2023	Valid
2022	01.09.2021 - 31.08.2022	13.02.2023	Valid
2021	01.09.2020 - 31.08.2021	08.11.2021	Valid
2020	01.09.2019 - 31.08.2020	02.02.2021	Valid
2019	01.09.2018 - 31.08.2019	21.02.2020	Valid
2018	01.09.2017 - 31.08.2018	22.02.2019	Valid
2018	01.09.2017 - 31.08.2018	05.01.2019	Expired
2017	01.09.2016 - 31.08.2017	21.09.2017	Valid
2016	01.09.2015 - 31.08.2016	07.11.2016	Valid
2015	01.09.2014 - 31.08.2015	07.01.2016	Valid
2014	01.09.2013 - 31.08.2014	29.11.2014	Valid
2013	01.09.2012 - 31.08.2013	27.12.2013	Valid
2012	01.09.2011 - 31.08.2012	07.01.2013	Valid
2011	01.09.2010 - 31.08.2011	29.09.2011	Valid
2010	01.09.2009 - 31.08.2010	21.09.2010	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

? Risk factors

? Strengths

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2020 Q1	0 €	0 €	0 €	0
Kokku 2020:	0 €	0 €	0 €
2019 Q4	0 €	0 €	0 €	0
2019 Q3	0 €	0 €	0 €	0
2019 Q2	0 €	0 €	0 €	0
2019 Q1	0 €	0 €	0 €	0
Kokku 2019:	0 €	0 €	0 €
2018 Q4	0 €	0 €	0 €	0
2018 Q3	0 €	0 €	0 €	0
2018 Q2	0 €	0 €	0 €	0
2018 Q1	0 €	0 €	0 €	0
Kokku 2018:	0 €	0 €	0 €100.0%
2017 Q4	0 €	0 €	0 €100.0%	0
2017 Q3	309 €	0 €	2 196 €87.2%	0
2017 Q2	234 €	0 €	17 161 €301.3%	0
2017 Q1	661 €	0 €	4 276 €	0
Kokku 2017:	1 204 €	0 €	23 633 €15.4%
2016 Q4	384 €	0 €	0 €100.0%	0
2016 Q3	1 067 €	600 €	6 824 €0.0%	0
2016 Q2	1 166 €	600 €	6 824 €0.0%	0
2016 Q1	1 712 €	600 €	6 824 €2.7%	0
Kokku 2016:	4 329 €	1 800 €	20 472 €27.4%
2015 Q4	992 €	600 €	7 016 €0.0%	0
2015 Q3	1 283 €	600 €	7 016 €0.0%	0
2015 Q2	1 180 €	600 €	7 016 €1.6%	0
2015 Q1	1 586 €	610 €	7 132 €	0
Kokku 2015:	5 041 €	2 410 €	28 180 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Lasse Lehis	37208XXXXXX	15.08.1972 (53)	Board member	16.08.1999	-

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

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Lasse Lehis	37208XXXXXX	15.08.1972 (53)	Board member(s)	04.10.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Osaühing Casus	17.10.1995	Shareholder	25 000,00 EUR	100	Sole ownership	14.11.2025	-
Osaühing Linnusemüüri Üüripinnad	11.02.1997	Shareholder	30 000,00 EUR	100	Sole ownership	09.08.2024	-
Casus Ehitustehnika OÜ	22.04.2021	Shareholder	14 000,00 EUR	93,33	Sole ownership	31.12.2025	-
Petrooleumi Grupp OÜ	07.01.2025	Shareholder	3 500,00 EUR	92,11	Sole ownership	17.12.2025	-
RVKBALTIK OÜ	04.12.2017	Shareholder	3 000,00 EUR	30	Sole ownership	27.04.2026	-

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

1 - 5 / 6 rows

2020 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

	2025	2024	2023	2022	2021	2020	2019
Current assets	95 401 €25.4%	127 806 €46.5%	239 000 €73.2%	138 007 €19.7%	115 253 €0.2%	115 508 €1.3%	117 077 €
Non-current assets	852 520 €1.2%	842 517 €49.4%	563 965 €14.8%	491 260 €11.1%	442 223 €4.4%	423 564 €20.1%	352 652 €
Total assets	947 921 €2.3%	970 323 €20.8%	802 965 €27.6%	629 267 €12.9%	557 476 €3.4%	539 072 €14.8%	469 729 €
Short-term liabilities	200 706 €3.5%	208 025 €5.9%	221 010 €29.5%	170 658 €7.6%	184 713 €15.0%	217 380 €33.3%	163 072 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	200 706 €3.5%	208 025 €5.9%	221 010 €29.5%	170 658 €7.6%	184 713 €15.0%	217 380 €33.3%	163 072 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	-	-	-	-	-	-	-
Net profit	-	-	-	-	-	-	-
Equity	-	-	-	-	-	-	-
Turnover	-	-	-	-	-	-	-
Profit margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	F.F	R.G	E.F	0.8	0.6
Quick ratio	X.Z	M.M	B.K	0.8	0.6
Cash ratio	Y.T	D.V	A.P	0.0	0.0
Efficiency
Days sales outstanding (dso)	-	-	-	-	-
Asset turnover	-	-	-	-	-
Structure
Debt ratio	E.D	K.I	J.C	0.3	0.3
Profitability
Operating margin	-	-	-	-	-
Net profit margin	-	-	-	-	-
Return on assets (roa)	-Y.J%	QS.E%	SJ.G%	14.5%	9.3%
Return on equity (roe)	-Q.L%	GG.K%	QJ.S%	18.7%	13.7%

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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
M 20015862 / 18	18.03.2026	Entry - Amendment entry	Entered into force (18.03.2026)
M 20015862 / 17	01.02.2023	Entry - Amendment entry	Entered into force (01.02.2023)
M 20015862 / 16	05.06.2019	Entry - Amendment entry	Entered into force (05.06.2019)
M 20015862 / 15	03.04.2019	Entry - Amendment entry under CRA § 525 (2)	Entered into force (03.04.2019)
M 20015862 / 14	18.12.2017	Entry - Amendment entry	Entered into force (18.12.2017)

EMS Varahalduse Ühing

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Real estate

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Consumer Disputes Committee decisions

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Official announcements

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Public transactions

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Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found