Pre-completed information on an income tax return

The Tax and Customs Board enters the information on taxpayers and their income and expenditures available to the Board on the income tax returns and makes such pre-completed tax returns available in the e-Tax Board/e-Customs.

Service bureaus of the tax and customs centres issue printouts of the pre-declared tax returns.

Data on income and expenses of a taxpayer are entered on the pre-completed tax return if the payers and the recipients of expense or the employers, educational institutions, credit institutions, etc. have submitted corresponding information to the Tax and Customs Board.

The basic information entered on a pre-completed tax return includes:

• address of a taxable person in the population register;  
• bank account number and the bank account owner's name;
• employer's information relevant to calculation of income tax (payments subject to income tax and income tax withheld, unemployment insurance premiums, contributions to a funded pension, etc.);
• benefits for temporary incapacity for work (sickness benefits);
• pensions;
• training expenses paid;
• gifts, donations;
• pension insurance contributions and payments made;
• Information of the Estonian Central Register of Securities on the transactions in transfer of securities (except the acquisition costs of securities transferred and the sales prices in relation to transfers);

Pre-completed tax returns do not include information on income derived in a foreign country or in other member state of the European Economic Area (tax incentives) which may be deducted from income. Pre-completed tax returns do not contain information on transfer of other property.

Form E on business income is not pre-completed.