What the tax behaviour ratings tell you

The e-service of tax behaviour ratings helps businesses keep their tax matters in order. Through the service, we give feedback to business operators about their tax behaviour and, in the event of deficiencies, we give instructions as to which improvements are needed.

In the service of tax behaviour ratings, we display to companies and sole proprietors liable to value added tax two ratings: the tax compliance rating and the tax behaviour adequacy rating. All users of the e-services environment e-MTA (representatives of companies, sole proprietors and private person) can use the service of ratings.

The service allows companies and sole proprietors to see themselves from the point of view of the Tax and Customs Board. If there are shortcomings in tax data and/or tax behaviour, they can immediately make required corrections, thus preventing tax controls.

The ratings are automatically displayed to legal representatives of companies – if a member of the management board of a company wishes, he or she may grant the access permission for viewing the ratings, for example, to the accountant of the company. More information about granting access permissions for the service of ratings please find below on this page.

In addition, the service of ratings brings together the public data of companies, such as address, national taxes paid, number of employees, tax arrears, various permits. Under the service, a business operator can compare his or her business with other ones based on the available public data by making up a list of the companies they wish to compare and monitor.

New option in the rating service

As of August 2021, companies can share their ratings with other companies, sole proprietors and individuals, and access data shared by other companies. If a company wants, it can disclose its ratings to the public.

Tax behaviour ratings help you quickly and easily check your business partner’s background and ensure that his tax matters are in order (marked with the colour “green” or “yellow”).

The public data of companies is also available to everyone through the search of public data on the website of the Estonian Tax and Customs Board, and it can also be used by people who do not have access to the e-MTA. Company’s ratings can be found through the search of public data only if the ratings have been disclosed by the company.

 Direct links

Tax behaviour ratings in the e-MTA under menu item "Ratings"

To representatives of companies and private persons

Public data of companies through "Public data search"

To persons who do not have access to the e-MTA

Help Center of ratings

Help and information on the use of the service of ratings can be found in the e-MTA: Help Center – Ratings

Businesses can view their public data and tax behaviour ratings.

Public data

  • General data (legal address, principal activity, etc.);
  • the data declared to the Estonian Tax and Customs Board (turnover, taxes paid, number of employees;
  • information about tax arrears, unsubmitted declarations and prohibitions to engage in enterprise or business;
  • the valid notifications and authorisations from the register of economic activities;
  • the history of company;
  • licences issued for excise warehouses or tax warehouses and customs authorisations.


Tax behaviour ratings

We give each business two tax behaviour ratings: the tax compliance rating and the tax behaviour adequacy rating.

  • The tax compliance rating characterizes the timeliness and correctness of the performance of the obligations under the law.
    In this rating, we take into consideration corporate debt, the existence of offences, tax proceedings, background of the responsible person, and the submission of declarations. In addition, we compare the wages declared by a company with the average Estonian wages at the same positions.
  • The tax behaviour adequacy rating draws attention to potential shortcomings and inconsistencies in the declaration of data, thereby enabling the users of the ratings service to improve their tax behaviour in good time.
    We take into account the correctness of data in the employment register and in tax returns (sales, purchases, employment, taxable expenses) as well as other observations made by the Estonian Tax and Customs Board.

Who do we rate? Whose public data are accessible in the service?
The following entities can view their tax behaviour ratings and public data: companies (public limited companies, branches of foreign companies, European economic interest groupings, European companies, European cooperative societies, European groupings of territorial cooperation, general partnerships, limited partnership, private limited companies, commercial associations) and sole proprietors registered as liable to value added tax.

Public data on sole proprietors not liable to VAT, non-profit organisations and foundations are accessible in the service, but they are not rated.

Legal persons in public law and local government authorities, notaries and bailiffs, apartment associations, building associations and non-residents cannot see their ratings and their public data are not displayed in the service.
 

Is the tax behaviour of companies that have not submitted any declarations rated?
Ratings are given to both companies liable to VAT and companies not liable to VAT, which are obliged to submit declarations (VAT return, form TSD, excise duty return, the report on intra-Community supply), data and reports for registers (employment register, security data, the stock records and reporting database). If a company has not complied with its obligation to submit declarations, it is considered as a failure to submit declarations and is so reflected in the ratings.

What do the colours and values mean?

The ratings and their indicators are given as a numerical value on a scale from 1 to 3. 

Meanings of the ratings and colours:

Colour Value of rating Meaning
Green 3 Everything is in order
Yellow 2 Some deficiencies
Red 1 Significant deficiencies


How is the rating calculated?
The rating is based on the data a company has submitted to the Tax and Customs Board as well as the data that is available to the tax authority. The number displayed at the rating shows the value of the rating. For example, “1/3” means that the rating given to a company is “1” and the highest possible rating is “3”.
Both the tax compliance rating and the tax behaviour adequacy rating consist of six components. Every component is also given a value. The value of the rating is determined by the indicator of the lowest value.

If the value of the rating is „3“ and the colour is green, does it mean that the Tax and Customs Board will never take contact?Ratings are based on the data submitted by businesses. However, if, for example, one of your transaction partners is being audited and in the course of controls, some facts have been revealed that need to be clarified with other parties of transactions, the Tax and Customs Board may still contact you. Green colour (value “3”), ensures minimal probability of the tax authority getting in touch with you.

How should I proceed if a comment has been added to the rating?
If there are deficiencies in the underlying indicators, comments with instructions on how to improve the ratings are displayed next to the indicator.

If I follow the instructions in the comment and make necessary corrections, should I notify the Tax and Customs Board?
Ratings usually change automatically on the day following the amendments to data and no further notification is necessary. The service of ratings displays the date and time of the latest update. More information on updating the data can be found in the document:

Once a company discloses its ratings, they will be available to everyone through the public data search on the website of the Estonian Tax and Customs Board as well as in the e-services environment e-MTA (RatingsSearch dataCompany search).

In the process of sharing your ratings, you grant a company or private person of your choice a permission to access your company’s ratings. In the case of sharing the ratings with another company, the ratings will be available to the company’s legal representatives and their authorised representatives.

Ratings can be shared or disclosed only by the representatives of a company who have the access permission of the main user of the rating service. Such a permission is included for example in the package of legal representative. The representative of a company can decide whether and with whom (other natural or legal persons) and for what period he/she shares the company’s ratings. They can also stop sharing and/or terminate a disclosure at any time.

If the ratings of a business partner are in order or there are some shortcomings (the rating is not in red colour), you can enter into a transaction with the partner with greater confidence. The colour red refers to significant deficiencies, in which case we recommend you check the background of the business partner more carefully.


Can I work with a business partner who has a rating that is red in colour?
The ETCB does not prohibit cooperation with these partners. It is important for you to know that transactions with companies marked with the colour red can lead to additional tax risks and that the background of the business partner needs to be checked more thoroughly. We recommend checking the background of the business partner.
The explanations marked with yellow are intended for a company itself and do not need to be used as a basis for choosing a business partner.

How can I see how the Estonian Tax and Customs Board views my business partner’s tax behaviour?
You can view the ratings of your business partner only if the business partner has disclosed his ratings or has shared access to his ratings with you. You can request access to business partner’s data. To do this, look up the transaction partner in the e-MTA by selecting RatingsSearch dataCompany search, open business partner’s detail view and press Ask for permission.

Service users can subscribe to notifications on changes in the ratings. New notifications are displayed on the main page of the ratings service in the e-MTA. All notifications about changes in the ratings are displayed under the e-MTA menu item Notifications. By default settings, service users get notifications in the e-MTA when their ratings change.

It is also possible to receive alerts of new notifications to the e-mail address, given in your contact details (see in the e-MTA: Settings – Contact details). If you wish to receive notifications, make sure that you have subscribed to notifications (Notifications – Subscribe).

In order to subscribe to notifications of changes in the ratings of a company you are interested in, you need to add the company to a list. Information on changes in ratings is available only if the ratings are disclosed or have been shared with a certain company or person.

The service users can generate a tax behaviour certificate in PDF or Digidoc format. Certificates generated in Digidoc format receive a digital stamp of the Estonian Tax and Customs Board, which serves as a proof that the certificate was issued by the Tax and Customs Board and that the data is authentic and reliable. Certificates can be generated for the current month or the last 3, 6 or 12 months.

Certificates can be generated in the e-MTA under the menu item Ratings – Certificates of tax behaviour.

For a company of interest to you, you can generate a certificate in the e-MTA by selecting Ratings – Search company – Generate certificate.

To use the service of ratings, you need to have an access permission.

Packages of access permissions

The permission for using the service of ratings is included in the following packages of the e-MTA access permissions.
1. Package for legal person's representative contains the access permission named “Main user of the service of ratings”, which enables the use of the entire service.
2. Package for sole proprietor’s representative contains the access permission named “Main user of the service of ratings”, which enables the use of the entire service.
3. Accountant’s package contains the access permission named “Using the service of ratings without the permission to view the ratings of a represented company”.
4. The package for natural person’s representative contains the access permission named "Main user of the service of ratings", which enables the use of the entire service.

Separate access permissions

It is also possible to grant a separate access permission for using the service of ratings.

Name and code of the access permission Permits the following activities
Main user of the service of ratings
code: MIRROR_ADMIN

- viewing the public data of a represented company;
- viewing the tax compliance and the tax behaviour adequacy rating of a represented company 
- viewing, creating, amending and deleting the lists of a represented company;
- viewing and copying the lists drawn up on the basis of parts A and B of form KMD INF of a represented company
- generating and viewing the tax behaviour certificates of a represented company;
- reading the notifications and adjusting the settings of notifications of a represented company;
- searching for other companies and viewing public data;
- generating and viewing the certificates of other companies;
- adjusting the settings of and reading notifications about other companies;
- asking for access to other companies’ ratings;
- sharing/disclosing the ratings of tax compliance and tax behaviour adequacy of a represented company.

Using the service of ratings

code: MIRROR_ANALYST

- viewing the public data of a company represented
- viewing the tax compliance and the tax behaviour adequacy ratings of a represented company;
- viewing, creating, amending and deleting the lists of a represented company;
- viewing and copying the lists drawn up on the basis of parts A and B of Form KMD INF;
- generating and viewing the tax behaviour certificates of a represented company;
- reading the notifications and adjusting the settings of notifications of a represented company;
- searching for other companies and viewing public data;
- generating and viewing the certificates of other companies;
- adjusting the settings of and reading notifications about other companies;
- asking for access to other companies’ ratings.
Viewing the tax compliance rating of the service of
ratings

code: MIRROR_TAX_COMPLIANCE

- viewing the public data of a represented company;
- viewing the tax compliance rating of a represented company;
- viewing, creating, amending and deleting the lists of a represented company;
- searching for other companies and viewing public data;
- generating and viewing the certificates of other companies;
- reading notifications about other companies;
- asking for access to other companies’ ratings.

No permission to view the tax behaviour adequacy rating of a represented company.

Viewing the tax behaviour adequacy rating of the service of ratings

code: MIRROR_TAX_RISK

- viewing the public data of a represented company;
- viewing the tax compliance rating of a represented company;
- viewing, creating, amending and deleting the lists of a represented company;
- searching for other companies and viewing public data;
- generating and viewing the certificates of other companies;
- reading notifications about other companies;
- asking for access to other companies’ ratings.

No permission to view the tax compliance rating of a represented company.

Using the service of ratings without the permission to view the ratings of a represented company

code: MIRROR_USER

- viewing the public data of a represented company;
- viewing, creating, amending and deleting the lists of a represented company;
- searching for other companies and viewing public data;
- generating and viewing the certificates of other companies;
- reading notifications about other companies;
- asking for access to other companies’ ratings.

No permission to view the tax compliance rating and the tax behaviour adequacy rating of a represented company.

Granting access permissions

Representatives of a company can receive access permissions from a person who has the package for legal person's representative or the package for sole proprietor's representative or the access permission of a representative for managing permissions.

To grant permissions in the e-MTA, select Settings – Access permissions – Access permissions of representatives.

To grant an access permission:
1. click on the button New access permission;
2. search for the person by code or user ID or select from favourites. The person searched is displayed in the table Selected persons.
3. click on the button Next;
4. on the page Other information insert the start date (and if required also the end date) of the access permission;
5. in the permissions section, select whether you want to grant a package of access permissions or a separate permission. Then insert the name of package or access permission into the name box, or the code of access permission into the code box. Click on the button Search.
6. from the results select the needed permission and click on the button Add.


Why does the company’s accountant not see the company’s ratings?

The data in the service of ratings is subject to tax secrecy and therefore we cannot disclose it to accountants without the consent of a board member. The data included in the service of ratings is not the source data provided by the accountant to the Estonian Tax and Customs Board (entered into the e-MTA), but the rating given by the Tax and Customs Board to the data. Therefore, in the meaning of law, this is completely new data.

Tax behaviour ratings

Instructional video of the tax behaviour ratings e-service

The development of the tax behaviour ratings service received funding from the European Regional Development Fund, and the service was developed by Nortal AS.

Last updated: 03.09.2021

Was this page helpful?