Fraud hotline

In order to ensure fair tax competition and the protection of society, we encourage you to report possible tax and customs violations. We also appreciate any clues about possible corrupt, inappropriate or illegal behaviour and activities of the employees and officials of the Estonian Tax and Customs Board (ETCB). You can make a report via online form, by phone or e-mail.

Fill in the online form

NB! If you want to send multiple files, select all necessary files from your device at once.

Who or what do you want to report?*

Please provide as much information as you have.

Content of the report

Please describe as precisely as possible the circumstances of the committed or planned violation, including when the violation started/occurred or takes place, from which sources your information comes and how much damage is/may be caused by the violation.

NB! If you want to send multiple files, select all necessary files from your device at once.

Report by phone or e-mail

Tax or customs violations, smuggling

Violations committed by an employee or official of the ETCB

Important

  • Upon reporting information, please try to describe the circumstances, time and place of the violation committed or to be committed as precisely as possible.

    Please also include the first name, last name and date of birth or personal identification code, company name and registry code, vehicle registration number and other data of the person who committed the possible violation, if known to you.

  • You can request anonymity upon reporting information and further processing of the information.

    However, if possible, please leave us your contact details so that we can specify the details if necessary.

  • Phone calls are recorded for the purpose of processing the reported information.

  • We do not provide feedback on the processing of the reported information or the results.

  • The information concerning a violation reported will be evaluated by the officials of the Estonian Tax and Customs Board (ETCB) to whom it has been assigned as a duty and who will forward the information based on its content to the officials who must process the reported information.
  • In the course of the proceedings, the person who made the report may be asked for additional information if the person has provided their name and agrees to answer additional questions.
  • Any information provided on violations of law will be treated as confidential.
  • We do not provide feedback on how the report is handled or at what stage of the proceedings the report is.
  • Based on the information reported on a violation committed by an official , the Internal Control Department may submit a proposal to the Director General of the ETCB to initiate disciplinary proceedings. Depending on the nature and gravity of an act, it may be classified as a misdemeanour provided for in the Anti-corruption Act or as a criminal offence under the Penal Code.
  • Documents related to the reported information (including e-mails and information reported through the online form) are stored in the ETCB’s document management system for 7 years.
  • Phone calls are recorded for the purpose of processing the reported information. Phone call recordings are stored for 30 calendar days.
  • We will forward any information that does not fall within our competence to the appropriate authority.
  • In a situation where false information about a violation by an employee or official of the Estonian Tax and Customs Board (ETCB) is provided knowingly, we are not obliged to ensure confidentiality (subsection 3 of § 6 of the Anti-Corruption Act). Submission of knowingly false accusations concerning commission of a criminal offence by another person is punishable by a pecuniary punishment or up to one year's imprisonment on the basis of § 319 of the Penal Code. The same act, if it involves fraudulent creation of evidence, is punishable by a pecuniary punishment or up to five years’ imprisonment (§ 320 of the Penal Code).
  • If by pointing out a violation you provide us with information covered by business secret, it is not deemed unlawful if it is necessary for revealing unlawful acts for the purpose of protecting public interests or a recognised legitimate interest (according to clauses 1 and 3 of subsection 6 of § 5 of the Restriction of Unfair Competition and Protection of Business Secrets Act).
  • In misdemeanour proceedings, the anonymity of witnesses is not guaranteed (§ 33 of the Code of Misdemeanour Procedure). Therefore, in case the ETCB interrogates the person reporting an offence as a witness, the witness’s personal data is treated as confidential information, but the testimony of the witness is not.
  • In case criminal proceedings are commenced and a suspicion is filed against a person, the suspect has the right to examine the criminal file at the termination of the pre-court procedure of criminal proceedings (§ 2241 of the Code of Criminal Procedure). If you provide information with your name (not anonymously), the tax authority cannot guarantee that your name is not added in the criminal file.
  • A report of criminal offence and complaint of crime are handled as data intended for internal use. At the same time, a person must generally be notified if criminal proceedings are not commenced on the basis of the complaint of a criminal offence against the person (subsection 2 of § 198 of the Code of Criminal Procedure).
  • If you were involved in an offence, notifying of the offence does not automatically absolve you of liability for the offence. Before notifying of an offence you have the right to seek legal assistance to protect your rights. You can find a competent legal adviser from the webpage of the Estonian Bar Association.
  • If you were involved in an offence that qualifies as a criminal offence, then in certain cases, by drawing attention to the offence, it is possible to obtain leniency. The Prosecutor's Office has the right to apply leniency, not the ETCB.
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Last updated: 11.09.2025

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