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Open data of the Estonian Tax and Customs Board
The sums paid by taxable persons in total, total amount of turnover (including purchases subject to reverse charge) and the size of the workforce on a quarterly basis shall be disclosed on the tenth date of the month following the quarter. If the tenth day falls on a weekend or on a public holiday, then the last preceding working day.
As the data are published before the submission of the previous month's value added tax return, the turnover is calculated on the basis of the data of the previous three months (for example, the sum of December, January and February shall be displayed on 10 April).
- Data are displayed on the following persons:
- all legal persons and self-employed persons who have paid state taxes during the quarter;
- all legal persons and self-employed persons who have submitted at least one value added tax return the submission date whereof was in the corresponding quarter;
- all legal persons and self-employed persons who have registered at least one employed person having a valid entry as at the last date in the employment register (except the types of entries related to members of management and controlling body);
- all legal persons and self-employed persons who are taxable persons on the date of the disclosure of the data.
- Data shall not be disclosed on the following persons (or they are excluded from the abovementioned groups):
- legal persons who have been deleted as at the disclosure date of the data;
- self-employed persons who are dead as at the disclosure date of the data;
- natural persons.
- The following state taxes and payments paid are indicated as the paid amounts of taxes.
|State tax or payment||Legal persons||Self-employed persons|
|The total of all the state taxes||Labour taxes||The total of all the state taxes||Employee labour taxes|
|Withheld income tax||X||X||X||X|
|Contributions to funded pensions||X||X|
|Unemployment insurance premiums||X||X|
|Special case income tax||X||X|
|Value added tax||X||X|
|Alcohol excise duty||X||X|
|Tobacco excise duty||X||X|
|Fuel excise duty||X||X|
|Electricity excise duty||X||X|
|Packaging excise duty||X||X|
|Heavy goods vehicle tax||X|
- The total sum of rows 1, 2 and 3 on value added tax returns shall be displayed as the declared supply, i.e. the total of operations and transactions taxable at the rate provided for in subsections 15 (1)–(4) of the Value Added Tax Act. Operations and transactions cover not only the taxable person’s own turnover, but also the goods and services acquired from other persons and to which the taxable person has to apply reverse charge. Therefore, the taxable value of such operations and transactions is also included in the value added tax return:
- intra-Community acquisition of goods from taxable persons of other Member States, including goods acquired by way of a triangular transaction and goods to be installed or assembled;
- services received from persons engaged in business abroad (both other Member States and non-Community countries);
- the goods acquired from other taxable persons of Estonia as specified in subsection 411 (2) of the Value Added Tax Act.
- If a person has not paid taxes or the refunded amount exceeds the paid amount, then the paid amount shall be displayed as zero.
- The code beginning with a letter is a code given to a non-resident by the Estonian Tax and Customs Board.
- The amounts of the income tax, social tax or contributions to funded pensions paid from business income of self-employed persons shall not be disclosed.
- The number of the employed persons having valid entries in the employment register as at the last date of the past quarter shall be displayed (except the entries where a member of the management and controlling body is indicated as the type of employment or members of the management or controlling body for whom social tax is paid on the monthly rate basis), labour taxes form the amount paid on a cash basis during a quarter. Thus, the number of employees and the labour taxes per quarter cannot be compared one-to-one.
Last updated: 25.11.2021