äritegevus

Äritegevus is the activity of a person or legal entity aimed at generating income through the production and sale of goods, the provision of services, or other economic operations. It is a broad concept used in Estonian law and business practice to describe commercial activities that are carried out on a continuous basis with the intention of profit. A single transaction can be part of äritegevus if it forms part of ongoing business activities rather than a one-off private matter.

The scope includes manufacturing, wholesale and retail trade, repair and maintenance, hospitality, professional and technical services, information technology, real estate operations, financial activities, and other activities that constitute economic activity. The exact types of activities are often classified for regulatory, tax, and licensing purposes and can determine what permits, reporting, and accounting rules apply.

An äritegevus can be conducted under various legal forms. In Estonia, individuals may engage in business as a sole proprietor (füüsilisest isikust ettevõtja, FIE) or through a legal person (for example, osaühing, OÜ). Regardless of form, äritegevus typically brings with it regulatory obligations such as bookkeeping, tax payments, and compliance with sector-specific rules.

Definitions and boundaries of äritegevus may depend on context, including tax law, company law, and sector regulation. In everyday business language, it serves to distinguish commercial activity from private or non-commercial activity and to indicate the legal and financial framework within which profit-oriented operations are conducted.