Reporting

How to submit a report

• Through the self-service environment (recommended) by clicking on the link for submitting a business start-up subsidy application or by selecting Front page/self-service environment/Applications and decisions/business start-up subsidy/Usage reports
• By e-mail evat@tootukassa.ee

Deadlines and what the Unemployment Insurance Fund checks

The Unemployment Insurance Fund checks the planned economic activities and the targeted use of the support in two reporting periods. The report for the first reporting period must be submitted on the eighth month following the date of transfer of the subsidy to the bank account and must cover the activities of the seven months following the date of transfer of the subsidy. The report for the second reporting period must be submitted on the 20th month following the date of transfer of the subsidy to the bank account and must cover the activities of the 12 months following the end of the first reporting period.

The following conditions must be met in the first reporting period:

• the beneficiary has set up a new company or registered as a self-employed person within two months of the date of the transfer;
• all the expenditures of the subsidy have been presented in accordance with the business plan submitted in accordance with the grant award decision;
• if part of the subsidy is earmarked in the award decision for marketing costs and/or labour costs, this part of the subsidy must be used in accordance with the business plan, and up to 20% of the maximum amount of the subsidy (€6000) can go towards marketing costs and 30% towards labour costs;
• the first report is accompanied by supporting documents verifying the use of the subsidy. Only expenditures incurred on the basis of supporting accounting documents and paid by bank transfer or card payment will be taken into account as expenditure for the subsidy;
• the entrepreneur has begun economic activity. Economic activity is considered started once the entrepreneur has begun carrying out the activities laid out in their business plan.

In the second reporting period, the economic activity of the enterprise must continue.

The exact deadlines for submitting the reports can be found in the decision on granting the business start-up subsidy and in e-töötukassa (e-töötukassa / Applications and resolutions / Business start-up subsidy / Reports).

Additional documents

The report on the use of the subsidy must be accompanied by

• copies of cost documents (invoices, contracts, etc.);
• copies of documents proving payment of costs.

The Estonian Unemployment Insurance Fund reserves the right to request additional information, including a digital confirmation for a bank statement or a copy of a payment order.

Before submitting your documents, please check whether

• the cost document is legible?
• the cost was incurred within seven months of the transfer of the subsidy?
• the cost document complies with the requirements of the Accounting Act and the Value Added Tax Act?

Costs related to the subsidy must be distinguishable from other expenses in the company’s accounts, and the cost and payment documents reflecting the costs must be distinguishable from other cost and payment documents.

On-site inspection

As a beneficiary, you shall allow the Estonian Unemployment Insurance Fund and the notified by the Unemployment Insurance Fund to carry out an on-site inspection of your premises and to access the documents proving that the start-up subsidy has been used for the intended purpose.

The deadlines are set out in the decision of granting the start-up subsidy. You can find the decision on awarding the subsidy in e-töötukassa.