Estonian tourism is strongly seasonal: 60 % of annual turnover June-August. Tallinn's Old Town attracts cruise ships, summer visitors, restaurants from Mustamäe to Pirita beach. VAT 9 % on accommodation (hotels, hostels, Airbnb), 22 % on restaurant à la carte. The sector needs: Booking.com integration (15 % commission), guest registry (for police), automatic VAT 9/22 % split.
Old Town hotel — lodging 9 %, breakfast 9 % (if with lodging), à la carte 22 %.
Multi-rate invoice lines: each service tagged with VAT rate, KMD form fills boxes 1, 2 separately. Breakfast "in board" = 9 %, "à la carte" = 22 % — distinguished by a choice on invoice generation.
Booking.com takes 15 % commission — how does it flow into accounting?
OTA module: gross turnover as revenue (full amount sent by Booking), OTA commission as marketing cost. Monthly reconciliation with Booking payout. Commission with VAT: reverse charge (NL VAT).
Guest registry — daily submission to PPA for every guest.
Guest registry module: at check-in the guest is registered automatically (passport scan or ID-card read), data sent to PPA (Police and Border Guard) via X-Road. Manual entry 0.
The 4b2b ecosystem combines e-Residency, EMTA, X-Road and ID-card in one platform. Industry configurations activate by NACE code.
