{"id":240943,"date":"2025-07-11T14:56:17","date_gmt":"2025-07-11T12:56:17","guid":{"rendered":"https:\/\/arlettipartners.com\/secteur-du-batiment-en-estonie-guide-a-lintention-des-entreprises-etrangeres\/"},"modified":"2026-10-22T11:16:50","modified_gmt":"2026-10-22T09:16:50","slug":"secteur-du-batiment-en-estonie-guide-a-lintention-des-entreprises-etrangeres","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/secteur-du-batiment-en-estonie-guide-a-lintention-des-entreprises-etrangeres\/","title":{"rendered":"Secteur de la construction en Estonie : guide \u00e0 l\u2019intention des entreprises \u00e9trang\u00e8res"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ces derni\u00e8res ann\u00e9es, l\u2019Estonie s\u2019est impos\u00e9e comme une destination de plus en plus attractive pour les entreprises \u00e9trang\u00e8res du secteur de la construction. Toutefois, pour exercer l\u00e9galement des activit\u00e9s dans ce secteur en Estonie, il est essentiel de respecter un ensemble d\u2019exigences r\u00e9glementaires et de proc\u00e9dures administratives.<\/p>\n\n<p class=\"wp-block-paragraph\">Les entreprises \u00e9trang\u00e8res sont soumises aux m\u00eames obligations que les entreprises estoniennes, notamment en ce qui concerne l\u2019enregistrement des chantiers, la gestion des cha\u00eenes de sous-traitance et l\u2019autorisation d\u2019acc\u00e8s des travailleurs aux chantiers.<\/p>\n\n<h2 id=\"h-1-registrazione-dei-datori-di-lavoro-non-residenti-in-estonia\" class=\"wp-block-heading\">1. Enregistrement des employeurs non-r\u00e9sidents en Estonie<\/h2>\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment \u00e0 la <a href=\"https:\/\/www.riigiteataja.ee\/en\/eli\/ee\/501072024004\/consolide\/current\">loi relative \u00e0 la fiscalit\u00e9 (Taxation Act)<\/a>, adopt\u00e9e en 2002 et modifi\u00e9e par la suite en 2022, les entreprises sont tenues de s\u2019enregistrer avant de commencer toute activit\u00e9 en Estonie. Les employeurs doivent s\u2019inscrire au registre du commerce estonien ou, \u00e0 d\u00e9faut, au registre des non-r\u00e9sidents de l\u2019administration fiscale et douani\u00e8re estonienne.<\/p>\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment aux dispositions de la loi relative \u00e0 la fiscalit\u00e9, les entit\u00e9s suivantes doivent s\u2019enregistrer aupr\u00e8s de l\u2019administration fiscale et douani\u00e8re avant de commencer leurs activit\u00e9s en Estonie :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>les employeurs non-r\u00e9sidents<\/strong>, y compris <strong>les agences de travail int\u00e9rimaire ;<\/strong><\/li>\n\n\n\n<li><strong>les travailleurs ind\u00e9pendants ;<\/strong><\/li>\n\n\n\n<li>les missions diplomatiques \u00e9trang\u00e8res et les autres entit\u00e9s relevant d\u2019\u00c9tats \u00e9trangers ;<\/li>\n\n\n\n<li>les organisations internationales et leurs repr\u00e9sentations.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">En outre, les entreprises \u00e9trang\u00e8res et les travailleurs ind\u00e9pendants exer\u00e7ant des activit\u00e9s \u00e9conomiques en Estonie, ainsi que les agences de travail int\u00e9rimaire, peuvent \u00eatre tenus de respecter les dispositions fiscales estoniennes relatives \u00e0 l\u2019assujettissement \u00e0 l\u2019imp\u00f4t. Cela peut impliquer la n\u00e9cessit\u00e9 de proc\u00e9der \u00e0 un enregistrement fiscal afin de satisfaire aux obligations fiscales d\u00e9coulant de leur responsabilit\u00e9 fiscale en Estonie.<\/p>\n\n<h3 id=\"h-registrazione-al-registro-dei-non-residenti\" class=\"wp-block-heading\">Inscription au registre des non-r\u00e9sidents<\/h3>\n\n<p class=\"wp-block-paragraph\">Pour s\u2019inscrire au registre des non-r\u00e9sidents, une demande doit \u00eatre d\u00e9pos\u00e9e aupr\u00e8s de l\u2019administration fiscale et douani\u00e8re estonienne. Celle-ci doit contenir des informations et des documents sp\u00e9cifiques concernant l\u2019entreprise, notamment :<\/p>\n\n<ol class=\"wp-block-list\">\n<li>le nom de l\u2019employeur non-r\u00e9sident ;<\/li>\n\n\n\n<li>l\u2019adresse de l\u2019employeur dans son pays d\u2019\u00e9tablissement ;<\/li>\n\n\n\n<li>une copie d\u2019un document attestant de l\u2019exercice l\u00e9gal de l\u2019activit\u00e9 \u00e9conomique de l\u2019employeur non-r\u00e9sident ;<\/li>\n\n\n\n<li>un sp\u00e9cimen de signature du repr\u00e9sentant, authentifi\u00e9 par un notaire ou officiellement certifi\u00e9 par l\u2019administration fiscale ;<\/li>\n\n\n\n<li>en cas de repr\u00e9sentation fiscale, une copie de l\u2019accord \u00e9crit conclu entre le repr\u00e9sentant fiscal et l\u2019employeur non-r\u00e9sident.<\/li>\n<\/ol>\n\n<h2 id=\"h-2-registrazione-del-cantiere-edile-e-della-catena-di-subappalto\" class=\"wp-block-heading\">2. Enregistrement du chantier et de la cha\u00eene de sous-traitance<\/h2>\n\n<p class=\"wp-block-paragraph\">Les donn\u00e9es relatives aux activit\u00e9s r\u00e9alis\u00e9es sur les chantiers doivent \u00eatre communiqu\u00e9es au <strong>syst\u00e8me d\u2019information TTKI<\/strong> (<em>Contract Chain and Duration of Employment Information System<\/em>), g\u00e9r\u00e9 par l\u2019administration fiscale et douani\u00e8re estonienne.<\/p>\n\n<p class=\"wp-block-paragraph\">Le syst\u00e8me TTKI recueille des informations concernant :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>l\u2019entrepreneur principal charg\u00e9 de l\u2019ex\u00e9cution des travaux ;<\/strong><\/li>\n\n\n\n<li>les sous-traitants ;<\/li>\n\n\n\n<li><strong>le chantier concern\u00e9 ;<\/strong><\/li>\n\n\n\n<li><strong>les travailleurs employ\u00e9s sur le chantier.<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L\u2019article 25(10), paragraphe 3, de la loi relative \u00e0 la fiscalit\u00e9 pr\u00e9cise que l\u2019enregistrement du chantier dans le syst\u00e8me d\u2019information est obligatoire lorsque :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>les travaux de construction durent plus de 30 jours ouvrables et mobilisent au moins 20 salari\u00e9s ;<\/li>\n\n\n\n<li>le chantier repr\u00e9sente un volume total de travail sup\u00e9rieur \u00e0 500 journ\u00e9es-personnes (par exemple, 10 travailleurs pendant 50 jours ou 5 travailleurs pendant 100 jours) sur l\u2019ensemble de la dur\u00e9e du projet.<\/li>\n<\/ul>\n\n<h2 id=\"h-2-1-obblighi-del-committente-nella-registrazione-del-cantiere\" class=\"wp-block-heading\">2.1 Responsabilit\u00e9s de l\u2019entrepreneur principal dans l\u2019enregistrement du chantier<\/h2>\n\n<p class=\"wp-block-paragraph\">En particulier, l\u2019entrepreneur principal charg\u00e9 de l\u2019ex\u00e9cution des travaux est tenu de :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>enregistrer l\u2019ouverture du chantier dans le syst\u00e8me TTKI ;<\/li>\n\n\n\n<li>enregistrer les salari\u00e9s de son entreprise qui seront autoris\u00e9s \u00e0 acc\u00e9der au chantier ;<\/li>\n\n\n\n<li>enregistrer tous les sous-traitants participant \u00e0 l\u2019ex\u00e9cution du projet.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L\u2019entrepreneur principal est responsable de l\u2019installation, de la bonne utilisation et de l\u2019entretien d\u2019un <strong>syst\u00e8me d\u2019enregistrement \u00e9lectronique sur le chantier<\/strong>, conform\u00e9ment aux exigences r\u00e9glementaires applicables. Par exemple, ce syst\u00e8me doit permettre, \u00e0 tout moment, de g\u00e9n\u00e9rer un rapport actualis\u00e9 r\u00e9pertoriant toutes les personnes pr\u00e9sentes sur le chantier ainsi que leurs horaires de travail respectifs.<\/p>\n\n<p class=\"wp-block-paragraph\">Tous les travailleurs pr\u00e9sents sur le chantier sont tenus d\u2019enregistrer \u00e9lectroniquement leurs heures d\u2019entr\u00e9e et de sortie. Cet enregistrement doit \u00eatre effectu\u00e9 au moyen d\u2019une <strong>carte personnelle d\u2019identification (T\u00f6\u00f6taja Kaart).<\/strong><\/p>\n\n<h2 id=\"h-2-2-obblighi-del-subappaltatore-nella-registrazione-del-cantiere\" class=\"wp-block-heading\">2.2 Responsabilit\u00e9s du sous-traitant dans l\u2019enregistrement du chantier<\/h2>\n\n<p class=\"wp-block-paragraph\">Une fois que l\u2019entrepreneur principal a enregistr\u00e9 le chantier dans le syst\u00e8me TTKI, le sous-traitant re\u00e7oit une notification l\u2019invitant \u00e0 participer aux activit\u00e9s du chantier en qualit\u00e9 de sous-traitant.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00c0 la suite de cette notification, le sous-traitant doit :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>confirmer sa participation aux activit\u00e9s du chantier<\/strong> dans le syst\u00e8me TTKI ;<\/li>\n\n\n\n<li><strong>d\u00e9signer les travailleurs autoris\u00e9s \u00e0 acc\u00e9der au chantier<\/strong>, en les s\u00e9lectionnant parmi les salari\u00e9s de son entreprise ;<\/li>\n\n\n\n<li><strong>renseigner les coordonn\u00e9es du repr\u00e9sentant de l\u2019entreprise<\/strong> responsable du chantier ;<\/li>\n\n\n\n<li><strong>fournir \u00e0 ses travailleurs des cartes personnelles d\u2019identification (T\u00f6\u00f6taja Kaart)<\/strong>, n\u00e9cessaires \u00e0 l\u2019enregistrement \u00e9lectronique des pr\u00e9sences et \u00e0 l\u2019acc\u00e8s physique au chantier.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ces obligations s\u2019appliquent \u00e0 tous les intervenants de la cha\u00eene de sous-traitance, afin de garantir une tra\u00e7abilit\u00e9 compl\u00e8te de l\u2019ensemble du personnel pr\u00e9sent sur le chantier. Elles concernent \u00e9galement les sous-traitants \u00e9trangers qui d\u00e9tachent leurs salari\u00e9s dans le cadre d\u2019une prestation transnationale de services.<\/p>\n\n<h2 id=\"h-3-registrazione-dei-lavoratori-distaccati-e-obbligo-della-tootaja-kaart\" class=\"wp-block-heading\">3. Enregistrement des travailleurs d\u00e9tach\u00e9s et obligation de disposer de la T\u00f6\u00f6taja Kaart<\/h2>\n\n<p class=\"wp-block-paragraph\">Selon la situation, l\u2019employeur est tenu d\u2019enregistrer ses salari\u00e9s travaillant en Estonie :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>soit au registre de l\u2019emploi de l\u2019administration fiscale et douani\u00e8re estonienne ;<\/li>\n\n\n\n<li>soit au registre des travailleurs d\u00e9tach\u00e9s de l\u2019Inspection du travail.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Toutefois, cette obligation ne s\u2019applique qu\u2019aux cat\u00e9gories suivantes :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>les travailleurs d\u00e9tach\u00e9s dont le s\u00e9jour d\u00e9passe 183 jours ;<\/strong><\/li>\n\n\n\n<li><strong>les travailleurs int\u00e9rimaires<\/strong>, quelle que soit la dur\u00e9e du d\u00e9tachement.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pour \u00eatre inscrit au registre de l\u2019emploi, le travailleur doit pr\u00e9alablement obtenir un code d\u2019identification personnel aupr\u00e8s du registre de la population.<\/p>\n\n<p class=\"wp-block-paragraph\">En outre, comme indiqu\u00e9 pr\u00e9c\u00e9demment, tous les travailleurs doivent obtenir une carte personnelle d\u2019identification appel\u00e9e <strong>T\u00f6\u00f6taja Kaart<\/strong>. Cette obligation concerne \u00e9galement les travailleurs d\u00e9tach\u00e9s exer\u00e7ant des activit\u00e9s sur des chantiers en Estonie dans le cadre d\u2019une prestation transnationale de services.<\/p>\n\n<h3 id=\"h-obblighi-e-responsabilita\" class=\"wp-block-heading\">Obligations et responsabilit\u00e9s<\/h3>\n\n<p class=\"wp-block-paragraph\">La T\u00f6\u00f6taja Kaart est <strong>obligatoire pour tous les travailleurs autoris\u00e9s \u00e0 acc\u00e9der au chantier<\/strong> et constitue le <strong>moyen officiel d\u2019identification<\/strong>. Elle permet au syst\u00e8me d\u2019enregistrement \u00e9lectronique d\u2019identifier de mani\u00e8re univoque le titulaire de la carte.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Il incombe \u00e0 l\u2019employeur de veiller \u00e0 ce que tous les travailleurs enregistrent chaque entr\u00e9e et chaque sortie du chantier<\/strong>, au moyen du syst\u00e8me \u00e9lectronique utilisant la T\u00f6\u00f6taja Kaart.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019introduction de ces obligations vise principalement \u00e0 garantir une concurrence loyale dans le secteur de la construction, souvent touch\u00e9 par la fraude \u00e0 la TVA et des pratiques salariales irr\u00e9guli\u00e8res qui d\u00e9savantagent les entreprises respectueuses de la l\u00e9gislation.<\/p>\n\n<p class=\"wp-block-paragraph\">En effet, ce syst\u00e8me permet un contr\u00f4le plus efficace du respect des r\u00e8gles applicables aux travailleurs \u00e9trangers, notamment en mati\u00e8re de r\u00e9gularit\u00e9 du s\u00e9jour et de conditions d\u2019emploi. Il constitue \u00e9galement un outil essentiel pour renforcer la surveillance du respect des normes de sant\u00e9 et de s\u00e9curit\u00e9 au travail, am\u00e9liorer la tra\u00e7abilit\u00e9 du personnel pr\u00e9sent sur les chantiers et accro\u00eetre la responsabilit\u00e9 des entreprises concern\u00e9es.<\/p>\n\n<h3 id=\"h-fonti-normative\" class=\"wp-block-heading\">R\u00e9f\u00e9rences :<\/h3>\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.riigiteataja.ee\/en\/eli\/ee\/501072024004\/consolide\/current\">Loi relative \u00e0 la fiscalit\u00e9 (Taxation Act)<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Guide des obligations auxquelles sont soumises les entreprises \u00e9trang\u00e8res souhaitant exercer leurs activit\u00e9s dans le secteur du b\u00e2timent en Estonie.<\/p>\n","protected":false},"author":88,"featured_media":175295,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1716],"tags":[],"country":[1558],"container":[6614],"service":[6711],"tag-di-competenza":[5609],"class_list":["post-240943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-posting-of-workers-for-provisions-of-services","country-estonie","container-global-mobility-services","service-protection-of-health-and-safety-at-work-in-the-eu-eng","tag-di-competenza-team-posting-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Secteur de la construction en Estonie : guide \u00e0 l\u2019intention des entreprises \u00e9trang\u00e8res<\/title>\n<meta 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