mikroettevõtja
Mikroettevõtja is a term used in Estonian to describe a very small business typically operated by a single person or a small team. It refers to enterprises with modest activity, limited turnover and few or no employees. In a broader European context the label is aligned with the concept of a micro‑enterprise, distinguished by its small size and proportionally light administrative requirements.
Legal forms usually seen with mikroettevõtja include the Estonian füüsilisest isikust ettevõtja, a sole proprietor taxed
Accounting and taxation are typically simplified for mikroettevõtja compared with larger firms; taxation depends on jurisdiction,
Pros and drawbacks: The mikroettevõtja model supports entrepreneurship, freelancing, and local services by lowering start‑up costs
See also micro‑enterprise, sole proprietor and self‑employment.