vabakutselisena

The Estonian term vabakutselisena translates roughly as “as a freelancer” and describes a person who provides services to clients on a project basis rather than as a permanent employee. A freelancer typically negotiates terms directly with clients, sets their own rates, and issues invoices for completed work. Work is usually contract-based, and the freelancer is responsible for sourcing assignments, delivering agreed results, and managing their own time and tools. Common fields include information technology, design, writing and editing, translation, consulting, photography, and other professional services.

In Estonia, freelancing is usually organized through a business form such as a sole proprietor (füüsilisest isikust ettevõtja, FIE) or by operating a company. Freelancers must handle their own accounting and tax reporting. They pay income tax on profits and social security contributions, and may be required to register for value-added tax (VAT) if their turnover reaches the applicable threshold. Invoices, contracts, and proper record-keeping are important. Depending on the chosen form, they may also be subject to different reporting obligations and social benefits arrangements.

Starting as a freelancer typically involves choosing a business form, registering with the relevant authorities, setting up a banking and invoicing system, and drafting client contracts. It also requires ongoing administration, such as bookkeeping and tax declarations, and planning for income variability and retirement provisions.

This article provides a concise overview of freelancing in Estonia. For current legal and tax requirements, consult official sources such as the Estonian Tax and Customs Board and the commercial register.