01Set up the company
Taxonomy & mappings
taksonoomia.json
Company chart of accounts
kontoplaan.xlsx
AI accounting · Estonia
Your AI accounting agent in Estonia.
Get help with invoices, bookkeeping and KMD/TSD preparation. The agent handles the routine work using your company rules. You review and approve.
- Reports in EUR
- KMD & TSD preparation
- Estonian
Your records
- Invoices
- Bank statements
- Ledger exports
Andmera Accounting Agent
- 1Classify
- 2Reconcile
- 3Investigate
Review-ready outputs
- Käibeandmik · Kontokaart · Päevaraamat
- KMD / KMD INF drafts
- TSD drafts
You review and approve
Start with familiar Estonian accounting tools.
Bring data from the tools you already use through supported exports and connections.
The monthly workflow
Your files in. Estonian tax reports out.
Add your company rules and monthly files. The agent prepares the reports; you review the results and arrange submission in e-MTA.
02Upload the month's files
Sample period: January 2026
- Invoices & receipts
- Bank & payment records
- Payroll summaries
03Andmera
Accounting Agent
- Read & classify the records
- Map accounts & reconcile
- Accounting data quality review
- Prepare KMD and TSD drafts
Your company rules + the reporting period
04Reports in Estonian
Eesti keeles
05Review, then submit to EMTA
Check the drafts and resolve open questions. An authorized user submits the reviewed data or reports using the e-MTA method required for the reporting period.
Open e-MTAFor accountants, business owners and e-residents.
Accounting firms
Serve more clients with less routine work. Reuse each company's rules while keeping client data and reports separate.
Business owners
Manage everyday bookkeeping without an in-house accountant. Review the agent's work and bring in outside expertise when needed.
E-resident founders
Keep track of your Estonian company's books from wherever you work, with clear records and reports in Estonian.
What needs your attention?
Open an item to see its source, the agent's findings and what to do next.
Sample review queue · Northstar Studio · January 2026
- Monthly documents
- Agent checks
- Review queue
Ready for approval
- Record amount
- €960
Source reference
INV-2026-014.pdf
What the agent found
The required invoice fields and account mapping are complete. The amount agrees with the source document.
Next review step
Review the account, period and amount, then approve the proposed entry.
Explore invoice review →Missing invoice
- Record amount
- €500
Source reference
bank-statement-2026-01.csv · TX-042
What the agent found
A bank payment has no matching invoice among the uploaded files.
Next review step
Add the supplier invoice and rerun the matching checks.
Explore missing-document checks →Possible duplicate
- Record amount
- €1,200
Source reference
CL-DEMO-001.pdf · CL-DEMO-001-copy.pdf
What the agent found
Two uploaded files share the same supplier invoice number and amount.
Next review step
Compare the files and confirm whether one is a duplicate before recording the expense.
Explore duplicate checks →Accounting question
- Record amount
- €2,400
Source reference
annual-subscription-2026.pdf · PREPAY-001
What the agent found
An invoice covers several months. The expense may need to be spread across periods.
Next review step
Confirm the service dates and company policy before choosing the expense period.
Explore accounting questions →See the reports. Check every entry.
Open a trial balance, account ledger or journal. Follow a figure back to the entries behind it.
Northstar Studio
Digital services · Sample company
January 2026 · EUR
Sample dashboard · EUR
The month, at a glance.
Revenue & expenses
RevenueExpenses
View chart data
| Month | Revenue | Expenses |
|---|---|---|
| Aug | €82,000 | €68,000 |
| Sep | €91,000 | €72,000 |
| Oct | €88,000 | €71,500 |
| Nov | €104,000 | €81,000 |
| Dec | €116,000 | €88,200 |
| Jan | €128,000 | €96,200 |
Sample review queue
Explore data-quality checks →Every account, reconciled.
| Code | Account | Opening balance | January movement | Closing balance | |||
|---|---|---|---|---|---|---|---|
| Debit | Credit | Debit | Credit | Debit | Credit | ||
| 1000 | Cash & bank ↗ | 84,000.00 | — | 142,000.00 | 118,000.00 | 108,000.00 | — |
| 1100 | Trade receivables ↗ | 48,000.00 | — | 128,000.00 | 134,000.00 | 42,000.00 | — |
| 1200 | Prepayments ↗ | 6,000.00 | — | — | — | 6,000.00 | — |
| 1500 | Equipment ↗ | 60,000.00 | — | — | — | 60,000.00 | — |
| 1590 | Accumulated depreciation ↗ | — | 12,000.00 | — | 2,000.00 | — | 14,000.00 |
| 2000 | Trade payables ↗ | — | 24,000.00 | 33,600.00 | 31,800.00 | — | 22,200.00 |
| 2100 | Borrowings ↗ | — | 32,000.00 | 6,000.00 | 8,000.00 | — | 34,000.00 |
| 2200 | Taxes payable ↗ | — | 20,000.00 | 16,000.00 | — | — | 4,000.00 |
| 3000 | Share capital ↗ | — | 10,000.00 | — | — | — | 10,000.00 |
| 3100 | Retained earnings ↗ | — | 100,000.00 | — | — | — | 100,000.00 |
| 4000 | Retainer revenue ↗ | — | — | — | 76,800.00 | — | 76,800.00 |
| 4010 | Project revenue ↗ | — | — | — | 38,400.00 | — | 38,400.00 |
| 4020 | Advisory revenue ↗ | — | — | — | 12,800.00 | — | 12,800.00 |
| 5000 | People & payroll ↗ | — | — | 62,400.00 | — | 62,400.00 | — |
| 5100 | Software & tools ↗ | — | — | 12,800.00 | — | 12,800.00 | — |
| 5200 | Operations ↗ | — | — | 9,600.00 | — | 9,600.00 | — |
| 5300 | Sales & marketing ↗ | — | — | 7,400.00 | — | 7,400.00 | — |
| 5400 | Other operating costs ↗ | — | — | 2,000.00 | — | 2,000.00 | — |
| 5500 | Depreciation ↗ | — | — | 2,000.00 | — | 2,000.00 | — |
| Total | 198,000.00 | 198,000.00 | 421,800.00 | 421,800.00 | 312,200.00 | 312,200.00 | |
Unclosed January trial balance. Opening balances plus period movements produce each closing balance; revenue and expense accounts remain open.
Explore the journal →Follow the postings behind the balances.
Journal entries
9
Debit
€421,800
Credit
€421,800
J-001Jan 3Recognize January salesBalanced
| Account | Debit | Credit |
|---|---|---|
| 1100Trade receivables | 128,000.00 | — |
| 4000Retainer revenue | — | 76,800.00 |
| 4010Project revenue | — | 38,400.00 |
| 4020Advisory revenue | — | 12,800.00 |
| Total | 128,000.00 | 128,000.00 |
Source reference: SALES-JAN
J-002Jan 8Receive customer paymentsBalanced
| Account | Debit | Credit |
|---|---|---|
| 1000Cash & bank | 134,000.00 | — |
| 1100Trade receivables | — | 134,000.00 |
| Total | 134,000.00 | 134,000.00 |
Source reference: BANK-REC-JAN
J-003Jan 12Receive new financingBalanced
| Account | Debit | Credit |
|---|---|---|
| 1000Cash & bank | 8,000.00 | — |
| 2100Borrowings | — | 8,000.00 |
| Total | 8,000.00 | 8,000.00 |
Source reference: LOAN-001
J-004Jan 15Record supplier expensesBalanced
| Account | Debit | Credit |
|---|---|---|
| 5100Software & tools | 12,800.00 | — |
| 5200Operations | 9,600.00 | — |
| 5300Sales & marketing | 7,400.00 | — |
| 5400Other operating costs | 2,000.00 | — |
| 2000Trade payables | — | 31,800.00 |
| Total | 31,800.00 | 31,800.00 |
Source reference: PURCHASES-JAN
J-005Jan 20Pay suppliersBalanced
| Account | Debit | Credit |
|---|---|---|
| 2000Trade payables | 33,600.00 | — |
| 1000Cash & bank | — | 33,600.00 |
| Total | 33,600.00 | 33,600.00 |
Source reference: BANK-PAY-JAN
J-006Jan 23Record and pay payrollBalanced
| Account | Debit | Credit |
|---|---|---|
| 5000People & payroll | 62,400.00 | — |
| 1000Cash & bank | — | 62,400.00 |
| Total | 62,400.00 | 62,400.00 |
Source reference: PAYROLL-JAN
J-007Jan 25Settle opening tax liabilitiesBalanced
| Account | Debit | Credit |
|---|---|---|
| 2200Taxes payable | 16,000.00 | — |
| 1000Cash & bank | — | 16,000.00 |
| Total | 16,000.00 | 16,000.00 |
Source reference: TAX-PAY-JAN
J-008Jan 27Repay loan principalBalanced
| Account | Debit | Credit |
|---|---|---|
| 2100Borrowings | 6,000.00 | — |
| 1000Cash & bank | — | 6,000.00 |
| Total | 6,000.00 | 6,000.00 |
Source reference: LOAN-PAY-JAN
J-009Jan 31Record monthly depreciationBalanced
| Account | Debit | Credit |
|---|---|---|
| 5500Depreciation | 2,000.00 | — |
| 1590Accumulated depreciation | — | 2,000.00 |
| Total | 2,000.00 | 2,000.00 |
Source reference: ASSETS-JAN
January postings with source references.
From income and costs to the result.
Revenue
€128,000
Operating expenses
€96,200
Operating profit
€31,800
Operating margin: 24.8%
| Account | EUR |
|---|---|
| Revenue | €128,000 |
| Retainer revenue | €76,800 |
| Project revenue | €38,400 |
| Advisory revenue | €12,800 |
| Operating expenses | €96,200 |
| People & payroll | €62,400 |
| Software & tools | €12,800 |
| Operations | €9,600 |
| Sales & marketing | €7,400 |
| Other operating costs | €2,000 |
| Depreciation | €2,000 |
| Operating profit | €31,800 |
Operating expense breakdown
- People & payroll€62,400 64.9%
- Software & tools€12,800 13.3%
- Operations€9,600 10%
- Sales & marketing€7,400 7.7%
- Other operating costs€2,000 2.1%
- Depreciation€2,000 2.1%
What the company owns—and how it is financed.
Assets
€202,000
Liabilities
€60,200
Equity
€141,800
Assets
- Cash & bank
- €108,000
- Trade receivables
- €42,000
- Prepayments
- €6,000
- Equipment
- €60,000
- Accumulated depreciation
- -€14,000
Total€202,000
Liabilities + equity
- Trade payables
- €22,200
- Borrowings
- €34,000
- Taxes payable
- €4,000
- Share capital
- €10,000
- Retained earnings
- €100,000
- Current-period result
- €31,800
Total€202,000
Assets = Liabilities + equity€202,000 = €202,000
Know what is due in and out.
Trade receivables
€42,000
Trade payables
€22,200
Overdue · Trade receivables
€12,000
Overdue · Trade payables
€4,000
Trade receivables 1100
| Customer | Document | Outstanding | Due date | Status |
|---|---|---|---|---|
| Cedar Works | NS-26018 | €24,000 | Feb 14, 2026 | Not yet due |
| Lumen Collective | NS-26024 | €6,000 | Feb 20, 2026 | Not yet due |
| Harbor Labs | NS-25142 | €8,000 | Jan 16, 2026 | Overdue |
| Vale & Co. | NS-25116 | €4,000 | Dec 17, 2025 | Overdue |
| Total | €42,000 | |||
Trade payables 2000
| Supplier | Document | Outstanding | Due date | Status |
|---|---|---|---|---|
| Cloudline Systems | CL-26012 | €12,000 | Feb 10, 2026 | Not yet due |
| Frame Workspace | FW-26008 | €6,200 | Feb 15, 2026 | Not yet due |
| Signal Partners | SP-25119 | €4,000 | Jan 24, 2026 | Overdue |
| Total | €22,200 | |||
Follow an account from opening to closing.
1000 · Cash & bank
Opening balance
€84,000
Debit
€142,000
Credit
€118,000
Closing balance
€108,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 84,000.00 | ||||
| Jan 8 | J-002Receive customer payments | BANK-REC-JAN ↗ | 134,000.00 | — | 218,000.00 |
| Jan 12 | J-003Receive new financing | LOAN-001 ↗ | 8,000.00 | — | 226,000.00 |
| Jan 20 | J-005Pay suppliers | BANK-PAY-JAN ↗ | — | 33,600.00 | 192,400.00 |
| Jan 23 | J-006Record and pay payroll | PAYROLL-JAN ↗ | — | 62,400.00 | 130,000.00 |
| Jan 25 | J-007Settle opening tax liabilities | TAX-PAY-JAN ↗ | — | 16,000.00 | 114,000.00 |
| Jan 27 | J-008Repay loan principal | LOAN-PAY-JAN ↗ | — | 6,000.00 | 108,000.00 |
| Closing balance | 108,000.00 | ||||
1100 · Trade receivables
Opening balance
€48,000
Debit
€128,000
Credit
€134,000
Closing balance
€42,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 48,000.00 | ||||
| Jan 3 | J-001Recognize January sales | SALES-JAN ↗ | 128,000.00 | — | 176,000.00 |
| Jan 8 | J-002Receive customer payments | BANK-REC-JAN ↗ | — | 134,000.00 | 42,000.00 |
| Closing balance | 42,000.00 | ||||
1200 · Prepayments
Opening balance
€6,000
Debit
€0
Credit
€0
Closing balance
€6,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 6,000.00 | ||||
| No postings to this account in the sample period. | |||||
| Closing balance | 6,000.00 | ||||
1500 · Equipment
Opening balance
€60,000
Debit
€0
Credit
€0
Closing balance
€60,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 60,000.00 | ||||
| No postings to this account in the sample period. | |||||
| Closing balance | 60,000.00 | ||||
1590 · Accumulated depreciation
Opening balance
-€12,000
Debit
€0
Credit
€2,000
Closing balance
-€14,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | -12,000.00 | ||||
| Jan 31 | J-009Record monthly depreciation | ASSETS-JAN ↗ | — | 2,000.00 | -14,000.00 |
| Closing balance | -14,000.00 | ||||
2000 · Trade payables
Opening balance
-€24,000
Debit
€33,600
Credit
€31,800
Closing balance
-€22,200
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | -24,000.00 | ||||
| Jan 15 | J-004Record supplier expenses | PURCHASES-JAN ↗ | — | 31,800.00 | -55,800.00 |
| Jan 20 | J-005Pay suppliers | BANK-PAY-JAN ↗ | 33,600.00 | — | -22,200.00 |
| Closing balance | -22,200.00 | ||||
2100 · Borrowings
Opening balance
-€32,000
Debit
€6,000
Credit
€8,000
Closing balance
-€34,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | -32,000.00 | ||||
| Jan 12 | J-003Receive new financing | LOAN-001 ↗ | — | 8,000.00 | -40,000.00 |
| Jan 27 | J-008Repay loan principal | LOAN-PAY-JAN ↗ | 6,000.00 | — | -34,000.00 |
| Closing balance | -34,000.00 | ||||
2200 · Taxes payable
Opening balance
-€20,000
Debit
€16,000
Credit
€0
Closing balance
-€4,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | -20,000.00 | ||||
| Jan 25 | J-007Settle opening tax liabilities | TAX-PAY-JAN ↗ | 16,000.00 | — | -4,000.00 |
| Closing balance | -4,000.00 | ||||
3000 · Share capital
Opening balance
-€10,000
Debit
€0
Credit
€0
Closing balance
-€10,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | -10,000.00 | ||||
| No postings to this account in the sample period. | |||||
| Closing balance | -10,000.00 | ||||
3100 · Retained earnings
Opening balance
-€100,000
Debit
€0
Credit
€0
Closing balance
-€100,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | -100,000.00 | ||||
| No postings to this account in the sample period. | |||||
| Closing balance | -100,000.00 | ||||
4000 · Retainer revenue
Opening balance
€0
Debit
€0
Credit
€76,800
Closing balance
-€76,800
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 3 | J-001Recognize January sales | SALES-JAN ↗ | — | 76,800.00 | -76,800.00 |
| Closing balance | -76,800.00 | ||||
4010 · Project revenue
Opening balance
€0
Debit
€0
Credit
€38,400
Closing balance
-€38,400
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 3 | J-001Recognize January sales | SALES-JAN ↗ | — | 38,400.00 | -38,400.00 |
| Closing balance | -38,400.00 | ||||
4020 · Advisory revenue
Opening balance
€0
Debit
€0
Credit
€12,800
Closing balance
-€12,800
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 3 | J-001Recognize January sales | SALES-JAN ↗ | — | 12,800.00 | -12,800.00 |
| Closing balance | -12,800.00 | ||||
5000 · People & payroll
Opening balance
€0
Debit
€62,400
Credit
€0
Closing balance
€62,400
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 23 | J-006Record and pay payroll | PAYROLL-JAN ↗ | 62,400.00 | — | 62,400.00 |
| Closing balance | 62,400.00 | ||||
5100 · Software & tools
Opening balance
€0
Debit
€12,800
Credit
€0
Closing balance
€12,800
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 15 | J-004Record supplier expenses | PURCHASES-JAN ↗ | 12,800.00 | — | 12,800.00 |
| Closing balance | 12,800.00 | ||||
5200 · Operations
Opening balance
€0
Debit
€9,600
Credit
€0
Closing balance
€9,600
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 15 | J-004Record supplier expenses | PURCHASES-JAN ↗ | 9,600.00 | — | 9,600.00 |
| Closing balance | 9,600.00 | ||||
5300 · Sales & marketing
Opening balance
€0
Debit
€7,400
Credit
€0
Closing balance
€7,400
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 15 | J-004Record supplier expenses | PURCHASES-JAN ↗ | 7,400.00 | — | 7,400.00 |
| Closing balance | 7,400.00 | ||||
5400 · Other operating costs
Opening balance
€0
Debit
€2,000
Credit
€0
Closing balance
€2,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 15 | J-004Record supplier expenses | PURCHASES-JAN ↗ | 2,000.00 | — | 2,000.00 |
| Closing balance | 2,000.00 | ||||
5500 · Depreciation
Opening balance
€0
Debit
€2,000
Credit
€0
Closing balance
€2,000
| Date | Entry | Source reference | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| Jan 31 | J-009Record monthly depreciation | ASSETS-JAN ↗ | 2,000.00 | — | 2,000.00 |
| Closing balance | 2,000.00 | ||||
Debit balances are positive; credit balances are negative. Select a source reference to inspect the complete journal entry.
Accounting and tax reporting in Estonia
Your company rules. Estonian reporting needs.
Prepare the books and tax reports from the same records, with clear checks and source references.
Estonian accounting rules (RTJ)
Use your chart of accounts, company policies and relevant RTJ guidance to prepare entries and explain the suggested treatment.
Explore accounting workflows →KMD & KMD INF
Prepare VAT report drafts from sales and purchase records. Check the reporting period, tax treatment and invoice details behind each figure.
Explore KMD preparation →Payment-based TSD
Prepare TSD data from payroll records and actual payments. Keep the payroll month separate from the payment-based reporting period.
Explore TSD preparation →Get help with everyday accounting questions.
See how company rules and Estonian guidance help you review common transactions.
01Is this a cost or a fixed asset?
Check the purchase against your company's asset policy. Review the account, useful life and depreciation before approving the entry.
02Which month does this expense belong to?
Compare the invoice date, payment date and service period. Review whether the amount should be recorded now or spread across periods.
03Could this be a fringe benefit?
Review who benefited from a meal, event or other expense and why it was incurred. Check the expense category and tax treatment using the relevant EMTA guidance.
04How should I handle credit notes and related parties?
Link a credit note to its original invoice. For a related-party transaction, keep the relationship and the reason for the entry available for review.
Simple monthly pricing for your company.
One workspace for your company records, reporting agents and team.
See plans and included features →Questions about AI accounting in Estonia.
How does an AI accounting agent help an Estonian company?
It reads invoices and accounting records, prepares entries, checks balances and helps prepare Estonian reports. You provide the company rules and review the results.
Can I use Merit Aktiva, Directo or SimplBooks data?
Yes. Use supported exports or available connections to bring in data from your accounting tools. The source fields and access need to be set up for your company; a full system migration is not required.
Can Andmera prepare KMD, KMD INF and TSD reports?
Andmera prepares report drafts from accounting records, invoice details and actual payments. You or your accountant review the results. An authorized user handles submission through e-MTA using the required method and format for the period.
Which Estonian VAT rate should be used?
EMTA states that the standard VAT rate is 24% from 1 July 2025. Reduced rates, exemptions and older transactions can follow different rules. Use the rate and treatment that apply to the transaction and period.
How can an accounting firm serve more clients with Andmera?
The agent handles recurring preparation and checks, so your team can focus on review and client advice. Reuse approved rules across periods while keeping each client's records and settings separate.
Can an e-resident company use the accounting agent?
Yes. E-resident founders can use the agent to prepare everyday records and reports in Estonian. The company's activities and tax status determine the reporting requirements.
Do I need to hire an in-house accountant?
You can use the agent for everyday bookkeeping without hiring an in-house accountant. You review the entries and reports and can bring in an external accountant for specialist questions.
How much does the accounting agent cost?
The Platform plan is €30 per company per month. Includes up to 5 team members. See the pricing page for the included features.
What changed in TSD reporting in October 2026?
From 1 October 2026, EMTA introduced data-based TSD salary reporting. Salary-payment files use XBRL GL (XML), with older CSV uploads supported through 2027 and manual entry still available. The linked EMTA guidance explains the format for each reporting period.
Official guidance behind the local context
VAT and TSD guidance checked on 6 October 2026.
Make your Estonian accounting work easier.
Show us how you work today. We'll walk through the tasks the agent can help with.
Get a demo →