How is a medium-sized undertaking in Estonia defined?

A medium-sized undertaking in Estonia is a registered company that is neither a micro nor a small undertaking. It may have only one indicator that exceeds on the balance sheet date of an accounting year:

  • Total assets: 20,000,000 euros
  • Sales revenue: 40,000,000 euros
  • Average number of employees during an accounting year: 250 persons
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