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§ 75. Petition for entry in commercial register and information to be entered in commercial register
- (1)
- A sole proprietor shall be entered in the commercial register on his or her petition, or on another basis provided by law. A petition shall indicate information specified in subsection (2) of this section, and a specimen signature and the telecommunications numbers (telephone, facsimile, etc.) of the person shall be appended thereto.
- (2)
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The following shall be entered in the commercial register with regard to a sole proprietor:
- 1)
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the business name and area of activity of the undertaking, the seat and address of the enterprise, and the beginning and end of the financial year of the undertaking;
(28.05.96 entered into force 08.06.96 - RT I 1996, 40, 773)
- 2)
- the name, personal identification code and residence of the sole proprietor;
- 3)
- other information prescribed by law.
§ 76. Undertaking not entered in commercial register
- (1)
- Provisions applicable to an undertaking shall apply to a sole proprietor, regardless of whether he or she is entered in the commercial register, unless otherwise provided by law.
- (2)
- A sole proprietor who is not entered in the commercial register may operate only under his or her given name and surname.
§ 77. Accounting
A sole proprietor shall organise his or her accounts pursuant to the Accounting Act.
§ 78. Liability
A sole proprietor shall be liable for his or her obligations with all of his or her assets.
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