Estonia’s e-Residency programme lets you found and run an EU company online from anywhere in the world. That is enough to sell software or services, but physical products also need customs clearance, VAT registration, a warehouse and delivery to customers. This guide explains, step by step, how an e-Residency company can import stock, store it in the EU and ship orders across Europe, what it costs, where to keep your stock and which mistakes to avoid.
Quick answer: To sell physical products through an Estonian e-Residency company, get an EORI number, register for VAT when required, import your goods in bulk into an EU warehouse, and ship orders to customers from there. Storing stock in Estonia also gives the company real operations in Estonia, which matters for its Estonian VAT registration. e-Residency is a digital identity, not tax residency, so check where your company is taxed with an adviser.
Sources: e-Residency programme dashboard and 2026 reporting (see sources below).
Jump to: What e-Residency gives you · Step by step · Where to store stock · VAT and customs · 2027 changes · Costs · Common mistakes · FAQ
What e-Residency gives you, and what it doesn’t
e-Residency is a government-issued digital identity from Estonia. With it, you can found an Estonian company (usually a private limited company, OÜ), sign documents digitally, file reports and manage the company online, without living in Estonia.
| e-Residency gives you | e-Residency does not give you |
|---|---|
| An EU company you can run online | Residency, citizenship or a visa |
| Digital signing and online filing | Tax residency in Estonia |
| Access to EU business banking and payment providers | A warehouse, customs clearance or delivery |
| An EU-established company that can import goods in its own name | Automatic VAT registration |
Estonian companies pay no corporate income tax on retained profits; distributed profits are taxed at 22%. But if you run the company from another country, that country may also treat it as taxable there. Get advice on where your company is managed and taxed before you start trading.
What changes for e-Residency in 2027
e-Residency is moving towards a card-free, fully remote process. If you plan to apply or renew soon, these changes matter:
- Higher state fee: from 1 January 2027 the fee for applying for or renewing e-Residency rises from €150 to €165.
- Remote biometric verification from March 2027: applicants and renewing e-residents will verify their identity and travel document remotely in an official app from the Estonian Police and Border Guard Board, instead of visiting an embassy or pick-up location for biometrics.
- Key dates: according to Expat Legal Estonia, applications and renewals under the current process must be fully submitted before 26 February 2027, and the new process goes live on 2 March 2027.
- Check your passport: the new process depends on whether your travel document can be read and verified by Estonian systems. Holders of some passports may not be able to apply or renew with them after 26 February 2027, unless they have an eligible EU biometric ID card or another qualifying passport. The Police and Border Guard Board points to the EU’s PRADO register of recognised documents to check this.
- Cardless e-Residency from 2028: under a bill amending the Identity Documents Act, e-residents are planned to use a digital identity without a physical card from March 2028.
What to do: if your passport may not qualify for the new remote process, apply or renew under the current process before 26 February 2027. If you are setting up a company to sell physical products, plan your EORI, VAT and warehouse set-up in parallel so you can start importing as soon as the company is registered.
From e-Residency to your first EU order: step by step
- Get e-Residency and found your company. Apply online, collect your digital ID card and register an OÜ in the Estonian Business Register. If the board is abroad, the company needs a contact person and a legal address in Estonia, usually from a service provider.
- Get an EORI number. You need an EORI number from the Estonian Tax and Customs Board to import goods into the EU.
- Register for VAT when required. Registration in Estonia is mandatory above €40,000 of taxable turnover a year and can be needed earlier, for example for imports. The tax board expects a real business connection to Estonia before granting or keeping a VAT number.
- Import your stock in bulk. Ship goods by sea, rail or air freight, clear customs once and pay duty and import VAT on the shipment. As an EU-established company, your OÜ can act as importer of record.
- Store your stock in an EU warehouse. A fulfilment partner receives, checks and stores the goods, with stock visible online.
- Connect your sales channels. Link your Shopify or WooCommerce shop and marketplaces so orders flow to the warehouse automatically.
- Ship orders and report VAT. Orders ship from EU stock as domestic or intra-EU parcels. Cross-border sales to consumers are reported through the One Stop Shop (OSS) once you pass the EU-wide €10,000 threshold.
Where should an e-Residency company store its stock?
| Option | Best for | Keep in mind |
|---|---|---|
| Warehouse in Estonia | Selling to the Baltics and Finland; real operations in Estonia for the company | Longer delivery times to Western Europe than from Germany or the Netherlands |
| Warehouse in Germany, the Netherlands or Poland | Fast delivery to Western and Central Europe | Storing stock in another EU country usually requires a VAT registration there |
| Several warehouses | Brands selling in many countries | More stock and planning, see distributed inventory |
| Direct parcels from outside the EU | Testing a product with very low volumes | Each parcel is an import, with a €3 customs duty per item on parcels up to €150 since July 2026, see de minimis threshold |
Many e-Residency founders start with stock in Estonia and add a second warehouse closer to their largest market as sales grow. With Waredock, both run on the same platform. See 3PL warehouse in Estonia and all European locations.
VAT and customs basics for e-Residency companies
| Item | What it is | When you need it |
|---|---|---|
| EORI number | EU customs ID | Before your first import |
| Estonian VAT number | EE plus nine digits; standard rate 24% since July 2025 | Above €40,000 turnover, or earlier depending on your activity |
| Import VAT | VAT paid on imports, usually reclaimable through the VAT return | On every import |
| Customs duty | Depends on the goods’ HS code and origin | On every import from outside the EU |
| OSS | One return for VAT on sales to consumers in other EU countries | Above €10,000 of EU cross-border consumer sales |
| IOSS | VAT scheme for low-value parcels sent directly from outside the EU | Only if you ship single parcels from outside the EU |
| Packaging and EPR registration | Producer responsibility for packaging in each country you sell to | Before selling packaged goods |
See our guides to selling in the EU from outside the EU and customs clearance.
What it costs to start
- e-Residency state fee: €150, rising to €165 from 1 January 2027.
- Company registration: €265 state fee for a private limited company.
- Contact person and legal address: a yearly service fee from a provider, if the board is abroad.
- Accounting: monthly bookkeeping and VAT returns, often from the same providers.
- Freight, duty and import VAT: per shipment, depending on goods and origin. See landed cost.
- Fulfilment: receiving, storage, pick and pack, packaging and shipping per order. See fulfilment costs.
Common mistakes to avoid
- Treating e-Residency as tax residency. It isn’t. Where the company is managed can create tax obligations in another country.
- Importing before you have an EORI and VAT set-up. Goods can be held at the border, and import VAT may not be reclaimable.
- Shipping single parcels from outside the EU at scale. Since July 2026 every low-value parcel pays a flat customs duty, on top of slower delivery.
- Storing stock in another EU country without checking VAT. A warehouse abroad usually means a local VAT registration.
- Having no real activity in Estonia. The tax board can refuse or cancel a VAT number when a company has no genuine Estonian connection.
- Forgetting product rules. CE marking, labelling, packaging registration and the EU responsible person under the General Product Safety Regulation still apply.
Frequently asked questions
Can an e-Residency company sell physical products in the EU?
Yes. It needs an EORI number, VAT registration when required, customs clearance for imports and a warehouse or fulfilment partner to store and ship the goods.
Do I need a warehouse in Estonia for my e-Residency company?
Not necessarily, but stock in Estonia gives the company real operations in Estonia, which matters for its VAT registration, and it serves the Baltics and Finland quickly. Many founders add a second warehouse nearer their main market later.
Does e-Residency make my company tax resident in Estonia?
e-Residency itself is a digital identity, not tax residency. The company is registered in Estonia, but if it is managed from another country, that country may also tax it. Ask a tax adviser.
Does an e-Residency company need an Estonian VAT number?
Registration is mandatory above €40,000 of taxable turnover a year and may be needed earlier depending on your activity. The tax board expects a genuine business connection to Estonia.
How much does it cost to start?
The e-Residency state fee is €150 (€165 from 2027) and company registration is €265, plus contact person, accounting, freight, duty and fulfilment costs.
Can my e-Residency company import goods from China?
Yes. As an EU-established company it can be the importer of record, clear customs and store the goods in an EU warehouse before selling them across Europe.
What changes for e-Residency in 2027?
The state fee rises to €165 from 1 January 2027, and from March 2027 identity is verified remotely with biometrics in an official app. Applications and renewals under the current process must be submitted before 26 February 2027, according to Expat Legal Estonia. Some passports may not qualify for the new process, so check the EU PRADO register.
Sources
- Expat Legal Estonia, Estonia’s e-Residency moves toward a card-free journey with remote biometric verification
- e-Residency, Moving toward cardless e-Residency with a biometric mobile app and Changes to e-Residency in 2025 and beyond
- Riigikogu, A bill specifying e-residency passed its first reading
- e-Residency, A guide to VAT for e-residents
- Biometric Update, Estonia’s e-Residency programme sees record growth in business creation (September 2026)
- Remote Work Europe, E-residents founded more than 4,200 Estonian companies in the first eight months of 2026
- legaladdressinestonia.com, How to obtain e-Residency in 2026 (state fees)
- PwC, Estonia corporate tax: significant developments
- Cover photo: Eulander, Omniva pakiautomaat Kuressaares, CC BY-SA 4.0, via Wikimedia Commons
