EN
UAOlena Melnychuk
CEO and CFO of Numerra
Experience and roles
- Internal auditor
- 12 years of experience in Ukraine and Estonia
Languages: Ukrainian and English
Editorial policy
How we check what we publish
This site quotes tax rates, thresholds and filing deadlines that founders act on with their own money. This page sets out exactly how a figure gets onto a page, who is accountable for it, and what happens when one turns out to be wrong.
Last updated
Why this page exists
Accounting content is not read, it is acted on. Someone takes a registration threshold or a deadline from a page like this one and files, or does not file, on the strength of it. When the figure is wrong the cost lands on the reader, not on the firm that published it — which is exactly why the checking has to be structural rather than a promise.
It is also easy to fake. Any site can write that its content is produced by experts and kept up to date, and most sites in this field do. So this page does not ask you to take that on trust: it describes the specific mechanism we use, in enough detail that you can hold a given page against it and see whether it complies.
The policy covers everything published under numerra.eu — service pages, guides, FAQ answers, calculators, and the Ukrainian versions of all of them.
Two things this page will not do: describe our content as written by unnamed experts, or claim a level of review we do not actually carry out. Where something is a standing rule rather than something already in place, it says so.
Who writes, and who reviews
Tax content without a named, accountable author is worth less than it looks. You cannot weigh an answer without knowing who is giving it and what they are qualified in.
Where we are today: our guides are signed by the author named above, with the roles and experience listed, and the author’s page on this site lists every guide signed. Two rules are not met yet — a formal qualification and a professional profile outside this site. We have asked for both, and this page will say when they are published.
The bar every signed page is held to
- A guide is signed by a person, never by “the Numerra team”.
- The author block names the actual qualification, not only the job title — a title is not a credential.
- Where a page has been checked by someone other than its author, the reviewer is named as well.
- An author links to a professional profile outside this website, so the claim can be checked somewhere we do not control.
How a number gets onto a page
Every tax rate, threshold, payroll percentage and filing deadline on this site is recorded in one source file, with the date a person last checked it against the primary official source and a link to that source. A build gate refuses to publish the site if any figure has gone more than 180 days without re-verification, and warns at 90. The pages do not retype those figures: the build reads each one from the file when it assembles the page, and a figure with no verified value in the file breaks the build instead of reaching a page. Two kinds of number are still written by a person: worked examples (such as €1,000 of profit split into €780 and €220) and historical values (the €2,500 share capital that no longer applies). Those are checked by hand against the file whenever a rate changes.
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The figure never lives in the page
The rule
Pages hold sentences; numbers hold one entry each in a single source file. That is what stops two pages quoting the same rate differently, and what makes a change in the law one edit instead of a search across the site.
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A person reads it at the primary source
Every entry
The number is taken from the authority that sets it — never from a competitor, an accounting blog or a generated answer, all of which repeat each other’s mistakes. The entry records the exact page it was read at and the date a human read it there.
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Nothing gets in unsourced
Checked automatically
An automated check rejects a value with no source, a source that is not one of the official sites listed below, a source that is not served over HTTPS, and a duplicate entry that would quietly override another.
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What we cannot confirm stays empty
Deliberate
Where a number cannot be confirmed at an official source, the entry is left empty with a note recording why, and the automated check rejects an empty entry that does not explain itself. Nothing on the site prints an unconfirmed number: either the page says we do not publish that figure, or the claim is left out. An honest gap is worth more than a plausible-looking figure — and some entries exist only in order to stay empty, naming taxes people often believe Estonia has so that anyone reaching for one finds a documented “this does not exist” rather than inventing a rate.
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Age is re-checked every time the site is published
90 days, then 180
Publishing re-checks how long ago each figure was verified. Past 90 days the check warns and names the entry. Past 180 days it fails outright: nothing is published, including unrelated changes, until the figure has been read at its source again and re-dated.
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When the law changes, the old figure stays visible
On the effective date
A value changes on the day the change takes effect, not the day it is announced, and the superseded figure stays in the entry with the date it stopped applying. Readers arrive here from two-year-old articles quoting the old number and need to see that it was real and is gone.
The limit of this, stated plainly: the check runs when the site is published. It cannot re-check a page while that page sits in front of you. So if you are about to act on a figure — a deadline, a threshold, a rate — write to us and we will confirm it against the source that morning. For anything with money or a filing deadline attached, that is worth the email.
The sources we accept
A fixed list, enforced by the same automated check. A number sourced to anything outside it does not get published, however right it may happen to be.
- Estonia
- Maksu- ja Tolliamet, the Tax and Customs Board (emta.ee) · Riigi Teataja, the State Gazette, for the legislation itself · the Estonian Business Register (rik.ee, ariregister.rik.ee) · and, for state fees, the e-Residency and Police and Border Guard Board sites.
- European Union
- The European Commission, including the VAT One Stop Shop portal and the taxation and customs pages · EUR-Lex for the directives and regulations behind them.
- Ukraine
- The State Tax Service of Ukraine (tax.gov.ua) · the official legislation portal zakon.rada.gov.ua · the Ministry of Finance.
Where a page quotes a figure, it links to that source inline, so you can read the number where we read it. A page that quotes a number without a link is a defect — please report it.
What a verification date means
Two different kinds of number appear on this site, and only one of them can be verified against anything. Our own prices are ours: they are correct because we set them. Official figures — tax rates, thresholds, filing deadlines, statutory periods — come from somewhere else, and every one of them is recorded in a single source file together with a link to the official publication and the date a person last opened that publication and read the number there.
That date means one thing precisely: on that day, someone checked. It does not mean the page was rewritten, and it does not promise the law did not change the following morning. It is a statement about checking, not about how recently the prose was polished.
Where we are today, so that you can judge the rest of this page: the verification dates exist and are enforced — a build of this site fails if any official figure has gone six months unchecked. Most pages that quote official figures also say, next to them, which sources they come from and when they were last checked. On the service pages that line is still written by hand, so it can trail a re-check; the figures themselves cannot, because they are read from the file. On the calculator pages the list of sources is generated from the same file, with the date each source was last checked. We would rather write that here than let you infer a control we have not finished.
Guides list their sources the way the calculators do: every figure and every rule, with the date it was last read at its source. A guide shows “Reviewed” only after a person has gone over its text against the sources listed under it; until then it shows when it was last updated. Its structured data names as author the person who signs it on the page, and names a reviewer only once that person has re-read the guide against its sources.
The date at the foot of this page works the same way: it is when this policy was last gone over, not when the site was last touched.
Corrections
We would far rather hear that we are wrong from you than from a client who has already filed on the strength of it.
- How to report one
- Email us with the address of the page and what you believe is wrong. You do not need to be a client, and you do not need to be certain — a suspicion is enough to make us go and check.
- What we do with it
- We check the claim against the primary source, not against our own page. If we were wrong, we fix the entry and then search both language versions of the site for the same number repeated elsewhere: a wrong figure is almost never on only one page.
- How long it takes
- You get an answer within one working day. A confirmed error in a figure is corrected on the day it is confirmed, not at the next content review.
- What you will see afterwards
- A correction that changes what a page means is recorded on that page with its date, rather than edited away silently. A typo or a clearer sentence is not — dating every comma would make the dates worthless.
Corrections and errors: info@numerra.eu
If you can point at the official page that contradicts us, say so in the email. It turns a discussion into a two-minute check.
Where AI is used, and where it is not
Plainly: AI tools are used in drafting and editing the text on this site. Claiming otherwise would be easy, and untrue — and a firm that is casual with a small claim should not be trusted with a large one.
What it is not used for is the numbers. No figure on this site comes from a language model. Every rate, threshold and deadline is read by a person at the official source that sets it and recorded with that source and the date. The whole mechanism described above exists precisely because generated text is confidently wrong about rates that have recently changed — and Estonian VAT, Estonian corporate tax and the Ukrainian military levy have all moved in the last three years.
Every page is read and approved by a person before it is published. Responsibility for what it says rests with the firm, not with a tool.
This section is about the content of this website. How your company’s books are kept is a separate matter, governed by the engagement agreement rather than by this page.
Independence
Editorial content on this site is not for sale, and there is nothing behind a page that you cannot see on it.
- Our prices are published. You can read what we charge without a call, a form or an email.
- No page here is advertising. We do not take payment, in money or in kind, for mentioning a bank, a payment provider, an accounting tool or another firm.
- There are no affiliate links on this site. If we link to a third party, we get nothing when you use it.
- If we ever do have a commercial interest in something we recommend, it will be said on the page where the recommendation is made, not buried in a disclosure nobody opens.
- Reviews we publish name where they came from, so you can go and read them at the source instead of taking our word for it.
What this page is not
Nothing on this site is advice about your situation. It is general information about Estonian and Ukrainian rules, written without knowing your company, your tax residency, your other registrations or your history. The same rule routinely produces opposite answers for two founders whose setups look identical from the outside.
Verified and applicable are not the same thing. A figure can be entirely correct on the day you read it and still be the wrong figure for you.
What we are and are not responsible for is set out in the terms of use and engagement.
Think something here is wrong?
Then telling us is the most useful thing you can do with this page.