Si, esa actividad es posible, pero para la misma sería necesario, después de crear la empresa y antes de empezar la actividad, obtener una licencia de tour operador. Esta licencia tiene un coste extra, no incluida en el precio de registro de la empresa.

Para hacer una estimación correcta del mismo, sería conveniente saber qué tipo de paquetes ofrece vuestra empresa (normativa 6, más abajo), ya que se concede una licencia solo para un tipo específico de actividad. Vuestra actividad tendría que limitarse a la licencia elegida.

Además deberéis contar con una garantía o seguro para tus clientes en caso de que pase cualquier cosa, que dependerá del paquete escogido (normativa 151). Esta garantía puede tener la forma de una póliza de seguros o de una garantía (security) bancaria.

Si vuestra empresa no ofrece los servicios de tour operador, si no que funciona como un revendedor de paquetes de otros tour operadores o agencias de viajes, no necesita una licencia y se le aplica un régimen especial de IVA. Aquí podéis encontrar más información sobre ese escenario.

Como un ejemplo: si ofrecéis paquetes que incluyen servicios de viaje ofrecidos fuera de Estonia y vuelos charter, entraríais en la sección 6.(2), y por tanto vuestra póliza/garantía/seguro entraría en la sección 151.(1), lo que implica un 7% de vuestros ingresos anuales o 32.000 euros, lo que sea mayor.

He aquí los artículos relevantes de la ley:

§ 6. Classification of areas of activity of travel undertaking
The areas of activity of a travel undertaking are classified as follows:
1) organisation of packages which include travel services provided in Estonia;
2) organisation of packages which include travel services provided outside of Estonia and charter flights;
3) organisation of packages which include travel services provided outside of Estonia and scheduled flights;
4) organisation of packages which include travel services provided outside of Estonia, except for charter flights or scheduled flights;
5) intermediation of packages combined by a travel undertaking of a state outside the European Economic Area;
6) offer of linked travel arrangements and facilitation of entry into contracts.
§ 151. Requirements for security
(1) Travel undertakings engaged in the areas of activity referred to in § 6 (2) and (5) of this Act shall provide security of at least seven per cent of the travel undertaking’s planned annual total sales of packages, but no less than 32,000 euros.
(2) A travel undertaking engaged in the area of activity referred to in § 6 (3) of this Act shall provide security of at least three per cent of the travel undertaking’s planned annual total sales of packages, but no less than 32,000 euros.
(3) A travel undertaking engaged in the area of activity referred to in § 6 (4) of this Act shall provide security of at least seven per cent of the travel undertaking’s planned annual total sales of packages, but no less than 13,000 euros.
(4) A travel undertaking engaged in the area of activity referred to in § 6 (6) of this Act shall provide security of at least three per cent of the travel undertaking’s planned annual total sales of linked travel arrangements, but no less than 13,000 euros.
(5) At any given time, the security provided by a travel undertaking shall be sufficient for the performance of the obligations provided for in § 15 (3) and (4) of this Act. A travel undertaking is required to prove the sufficiency of the security.
(6) The security is calculated on the basis of the travel undertaking’s total sales of packages and linked travel arrangements during the previous calendar year if the sales exceed the travel undertaking’s planned annual total sales of packages and linked travel arrangements.
(7) A travel undertaking shall select one or both of the following types of security:
1) warranty;
2) insurance.
(8) Security may be issued by an insurance company, credit institution or financial institution located in a Member State of the European Economic Area.
(9) Security shall meet the following requirements:
1) the security is provided for securing the performance of the obligations referred to in § 15 (3) or (4) of this Act;
2) the security is available at first demand and the use thereof does not result in any monetary obligations of the Consumer Protection Board toward the issuer of the security;
3) the recipient of the security in the case of a warranty and the beneficiary in the case of insurance shall be the Consumer Protection Board;
4) the terms and conditions of use of the security shall enable the use of the security as provided for in § 153 of this Act;
5) the duration of the security shall not be shorter than six months or, if the undertaking has provided several securities, the duration of at least one security shall be no shorter than six months;
6) the premature discontinuation of the security or the premature reduction of the amount secured requires the Consumer Protection Board’s consent in a format which can be reproduced in writing;
7) security for a renewed period shall be established at least one month before the expiry of the previous security and the validity of the new security shall start no later than on the day following the day of expiry of the previous security.
(10) A document proving the existence of security shall be sent to the Consumer Protection Board promptly after the issue of security.
(11) If a travel undertaking is engaged in several areas of activity where the provision of security is required, the security shall not be smaller than required in the area of activity with the greatest amount of security.
(12) A travel undertaking is required to assess the sufficiency of the security and increase the security, if necessary.

Aquí podéis consultar el texto completo.