Tehingud

Tehingud is the Estonian plural of tehing, generally translated into English as "transactions" or "deals." The term denotes exchanges or agreements in which goods, services, rights or obligations are transferred between parties. Etymologically it derives from the verb teha ("to do" or "to make"), reflecting an act of carrying out or concluding a business or legal operation.

In commercial and legal contexts tehingud cover a wide range of activities including sales, purchases, leases, service agreements, transfers of securities and other contractual arrangements. They are typically governed by contract law, consumer protection rules and tax legislation; in practice tehingud are documented by contracts, invoices, receipts and accounting entries. For businesses accurate recording of tehingud is central to financial reporting, VAT obligations and audit compliance.

In computing and finance the concept extends to electronic and digital transactions. Payment tehingud refer to transfers of funds via banks, payment processors or cryptocurrency networks. In information systems a transaction denotes a sequence of operations treated as a single atomic unit to preserve consistency (commonly described by the ACID properties in database theory).

As a term tehingud is widely used in Estonian everyday language, official documents and technical discourse, and corresponds to related notions such as tehingu osapooled (parties to a transaction), tehinguhind (transaction price) and tehingutingimused (transaction terms).