An agreement for use of the e-tax/e-customs has to be concluded with the Estonian Tax and Customs Board.
A private client (a natural person) shall conclude the agreement electronically when gaining the first access to the e-tax/e-customs.
You can gain access to the e-tax/e-customs
All services to a private client are available immediately after the conclusion of the agreement.
A representative of a business client - either a member of a management board of an enterprise or a person having a notarised power of attorney – shall conclude the agreement at a service bureau of the Estonian Tax and Customs Board.
On behalf of a legal person, on the basis of a power of attorney, one or more natural persons may use the e-services. It is possible to determine for every authorized person, which services meant for a business client, he/she may use in the e-tax/e-customs.