How to Open a Restaurant
in Estonia:
A 2026 Guide
A complete guide to opening a restaurant, café, or food service business in Estonia — licensing, HACCP, VAT on food, staff rules, and three-language marketing.
Critical: You must obtain your activity licence from the Health Board BEFORE opening. Operating without it is illegal and can result in immediate closure.
| Licence | Authority | Notes |
|---|---|---|
| Food operator registration | PTA | Every food business must register before trading |
| Food service activity licence | Terviseamet | Required for all restaurants and cafés |
| Alcohol licence | EMTA | To sell alcoholic beverages. Takes 30–60 days to process. |
| Outdoor seating permit | Municipality | Required for terraces — seasonal |
| Item | VAT rate | Notes |
|---|---|---|
| Restaurant meals (eat-in) | 22% | Standard rate — reduced 9% removed in 2024 |
| Takeaway food | 22% | Same as eat-in since 2024 |
| Alcoholic drinks | 22% | — |
| Accommodation with breakfast | 13% | Reduced rate applies to accommodation component |
2024 change: The reduced 9% VAT rate on restaurant services was removed January 1, 2024. All food service is now taxed at 22%. Factor this into pricing.
The Health Board targets 30 days from complete application. Full process from company formation to licence typically 6–12 weeks depending on premises readiness.
22% — the standard rate. The reduced 9% rate for restaurant services was removed January 1, 2024.
From company formation and food licences to staff and marketing — we handle the administrative complexity.
Free consultation first. No obligation.