ETENRU

L & P Advokaadibüroo OÜ

RegisteredHarju County
Registry code
11033793
VAT number
EE100901245
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Pärnu mnt 20, 10141
Registered
30.04.2004 · 22 yrs
Activity
Legal activities 69101
Capital
3 834 €
Email
m•••@l•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.lplaw.ee from email
Business Register 08.10.2026
Sales revenue98 373 €-2%2025 annual report
Profit29 381 €2025 annual report
Employees2Tax Board 2026 Q2
Average gross salary1 754 €estimate, Tax Board 2026 Q2
Labour taxes per quarter5 367 €Tax Board 2026 Q2
Cash89 871 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 08.10.2026
Revenue 12 months98 356 €-12%Tax Board, last 4 quarters
State taxes 12 months36 482 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 27 508 €
21 k32 k25 k34 k28 k23 k21 k28 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 08.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingAA → AAA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 12% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Madis Päts2 companiesno tax debtPersonal ID ↗30.04.2004
Shareholders 2
Madis Päts66,67% 2 556 €01.09.2023
L & P Advokaadibüroo OÜ33,33% 1 278 €01.09.2023
Beneficial owners 1
Madis Päts2 companiesno tax debtdirect holding30.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue36,4%
Labour taxes / revenue19,5%
Revenue per employee per month4 585 €
Gross salary (estimate)1 754 €
Net salary (estimate)1 473 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q227 508 €▼ 20%5 367 €10 019 €2
2026 Q120 506 €▼ 17%5 443 €8 237 €2
2025 Q422 745 €▼ 28%5 071 €9 110 €2
2025 Q327 597 €▲ 30%5 071 €9 116 €2
2025 Q234 494 €▲ 31%5 071 €9 066 €2
2025 Q124 590 €▼ 13%5 620 €15 213 €2
2024 Q431 593 €▼ 3%4 767 €9 175 €2
2024 Q321 173 €▼ 9%4 767 €7 969 €2
2024 Q226 282 €▼ 13%4 767 €9 062 €2
2024 Q128 287 €▲ 26%4 836 €9 203 €2
2023 Q432 408 €▲ 12%4 531 €9 357 €2
2023 Q323 181 €▼ 15%4 531 €7 809 €2
Show full history (18 quarters)
2023 Q230 190 €▼ 12%4 531 €9 133 €2
2023 Q122 457 €▼ 27%5 130 €8 409 €2
2022 Q428 830 €6 621 €10 898 €2
2022 Q327 249 €6 621 €10 668 €3
2022 Q234 338 €6 628 €11 959 €3
2022 Q130 607 €8 051 €15 364 €3

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue98 373 €▼ 2%100 k €▼ 3%103 k €▼ 11%116 k €▼ 27%158 k €
Profit29 381 €▲ 46%20 062 €▼ 50%39 758 €▲ 82%21 884 €▼ 57%51 451 €
Profit margin29,9%20,0%38,6%18,9%32,6%
Retained earnings320 k €▲ 7%300 k €▲ 5%285 k €▲ 8%263 k €▲ 24%212 k €
Cash89 871 €▼ 24%118 k €▼ 4%123 k €▲ 28%95 688 €▲ 3%92 771 €
Current assets317 k €▼ 6%338 k €0%340 k €▲ 13%300 k €▲ 4%287 k €
Fixed assets44 231 €0 €0 €0 €0 €
Assets361 k €▲ 7%338 k €0%340 k €▲ 13%300 k €▲ 4%287 k €
Current liabilities8 931 €▼ 43%15 594 €▲ 28%12 228 €▲ 2%11 953 €▼ 44%21 270 €
Total liabilities8 931 €▼ 43%15 594 €▲ 28%12 228 €▲ 2%11 953 €▼ 44%21 270 €
Equity352 k €▲ 9%323 k €▼ 2%328 k €▲ 14%288 k €▲ 8%266 k €
Labour costs-45 600 €▼ 3%-44 348 €▼ 6%-41 974 €▲ 30%-60 042 €▲ 4%-62 243 €
Employees20%20%2▼ 33%30%3
Filed30.06.202620.06.202527.06.202427.06.202330.06.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Legal activities main activity6910198 373 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

clean
No tax debt · Tax Board 08.10.2026

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

clean

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

16 324 € makseid

Transactions with state institutions

20256 184 €
20241 389 €
20238 752 €

Largest payers

Riigi Tugiteenuste Keskus16 324 €
All payments by month
MonthPayerTypeFieldAmount
08.2025Riigi Tugiteenuste KeskusOperating costsOther general services1 079 €
06.2025Riigi Tugiteenuste KeskusOperating costsOther general services3 512 €
05.2025Riigi Tugiteenuste KeskusOperating costsOther general services1 593 €
10.2024Riigi Tugiteenuste KeskusOperating costsOther general services1 389 €
12.2023Riigi Tugiteenuste KeskusOperating costsOther general services4 296 €
11.2023Riigi Tugiteenuste KeskusOperating costsOther general services3 023 €
02.2023Riigi Tugiteenuste KeskusOperating costsOther general services1 432 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyCodeHoldingSinceRevenue
L & P Advokaadibüroo OÜ1103379333,33%01.09.202398 373 €

Business Register

Companies linked via the board

1

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Legal activities

20

Domains

1 records

Domains

DomainSource
lplaw.eeemail

History and notices

13
DateTypeContent
01.09.2023EntryAmendment entry
19.04.2023EntryAmendment entry
05.04.2023Order to remedy deficienciesAmendment entry
31.12.2019EntryAmendment entry
17.01.2018EntryAmendment entry
08.11.2017EntryAmendment entry
31.08.2016EntryAmendment entry
05.05.2016EntryAmendment entry
16.11.2012EntryAmendment entry
29.06.2011EntryAmendment entry
05.01.2009Tegevusalade kustutamine registrikaardiltAmendment entry
30.04.2004Jaatav kandeotsusFirst entry
21.04.2004Kättetoimetatav puuduste kõrvaldamise määrusFirst entry