Granting of access permissions

In order to use the e-services (on behalf of both yourself and persons you represent) in the e-service environment, users must have access permissions. We grant access permissions to the legal representative of a legal person on the basis of data contained in the commercial register, to other representatives on the basis of an authorisation.

Access permissions to the legal representative of a legal person

A member of the management board of a legal person (company, state, rural municipality and city agency, or a non-profit association) is automatically granted access permissions to use all the main services in the e-MTA on the basis of the data of the commercial register.

In case of other representation rights and in the absence of access permissions, please contact our customer support by e-mail at e-maks@emta.ee or by telephone at 880 0815.

In order to represent a legal person, the following access permission packages are automatically issued, enabling the use of services in the e-MTA on the basis of data from the commercial register:

  • members of the management board of a legal person in the case of an exclusive right of representation
    • ‘Legal person representative package’ and
    • ‘Legal person data viewer package’
  • to the legal person’s document holder
    • ‘Legal person data viewer package’

Based on data from the Commercial Register, members of the Management Board with a joint right of representation automatically receive a package of access permissions ‘Selection of a representative for a legal person’; however, it does not grant the right to use e-MTA services.

In order to use the services on behalf of a legal person, the members of the Management Board must:

  1. select at least one representative from amongst themselves;
  2. notify us of this via an authorisation document that has been digitally signed by all members of the Management Board;
  3. submit the authorisation document:
    • via the e-MTAs:
      • under menu item ‘Communication’ – ‘Correspondence’, or
      • ‘Submitting a Letter’ in the help centre, or.
    • by visiting the nearest service bureau.

If a representative has not been selected, an alternative way to use the services within the e-MTA must be found.

‘The legal person representative package’ includes the access permission ‘Right of the person’s representative to manage rights to use applications’ (code: P_EXTERNAL_USER_MANAGER), which, in the e-MTA, allows one to:

  • review the access permissions of their representatives;
  • grant their representatives access permissions;
  • amend and terminate the existing access permissions of their representatives;
  • clone existing and future access permissions of their representatives;
  • compare the access permissions of representatives;
  • add and remove representatives from their favourites;
  • subscribe to notifications on access permissions;
  • view applications for access permissions sent on behalf of the represented person;
  • view, accept or decline the applications for access permissions received.

The access permission ‘The right of a person’s representative to manage the rights to use applications’ replaces the previous D-authorization and a person holding this access permission is hereinafter also referred to as the administrator of access permissions.

Access permissions granted on behalf of a legal person shall be automatically terminated under the following conditions.

  • In the event of the bankruptcy of a legal person, all access permissions granted to the legal person and its representatives shall be terminated, except for the ‘Legal person data viewer package’ granted to the members of the Management Board.
  • Upon dissolution of a legal person (deletion from the commercial register), the access permissions granted to the legal person and the access permissions granted on the basis thereof shall be terminated, while other access permissions of representatives shall remain valid.
  • Upon closing the tax accounting of a legal person, all access permissions granted on behalf of that legal person shall be terminated, except for the ‘Legal person data viewer package’ granted to the members of the Management Board.

Authorisation – granting access permissions to use e-MTA services

In order to use the services in the e-MTA on behalf of a legal person, the person authorised to represent the legal person must grant the necessary access permissions to the authorised representative.

The most convenient way to grant access permissions is in the e-MTA. Access permissions can also be granted by visiting a service bureau or sending us an authorisation document/application by e-mail.

All access permissions granted for the use of e-services include the right in the e-MTA to view and change the contact details of the represented person, to receive and read the administrative acts of the represented person, to read notices sent to the represented person and to correspond with the Tax and Customs Board on behalf of the represented person.

The representative of a legal person with the access permission ‘right of the personal representative to manage application usage rights’ can grant access permissions, terminate, modify, or clone them, etc.

To grant access permissions to authorised representatives in the e-MTA:

  1. Enter the  e-MTA;
  2. 2. select the representative to whom you want to grant access;
  3. in the menu, select ‘Settings’ - ‘Access Permissions’ – ‘Representative Access Permissions’;
  4. click on the ‘New Access Permission’ button;
  5. find a person to whom you would like to grant access permission, using either their personal identification code, registry code or user ID, or select them from your favourites;
  6. click on the ‘Search’ button;
  7. if you want to grant the same access permissions to several people, repeat the search;
  8. specify the start date of the access permission (the end date can also be added later);
  9. designate whether the representative is able to delegate the access permission (i.e. the person to whom you grant the right can in turn pass it on);
  10. select a package of access permissions or an individual right. If you do not know the exact name of the right, then click on the magnifying glass icon in the field cell and select which field access permission you want to grant or leave the search cells blank and click on the ‘Search’ button;
  11. find the required access permission, check the box on the access permission line and click the ‘Add’ button.

If access permission is granted to a legal person, the access permission administrator of the legal person who was granted access permissions must pass it on to the actual users, for example, accountants (except for machine-machine interface rights). Detailed instructions can be found on the page  Granting access permissions to a legal person.

  • Help and information on using the access permissions service in the e-MTA is available in the e-MTA by choosing ‘Help Centre’> “  – ‘Access Permissions’ from the menu.

Send to the e-mail address e-maks@emta.ee:


If you are unable to provide a digital signature, send an e-mail to e-maks@emta.ee:

  • containing a scanned handwritten authorisation document and attach a photo of yourself (signer of the authorisation document) together with your identity document, which is opened with a picture from the page

or

  • a photo in which you (signatory of the authorisation document) are pictured together with your identity document and the completed and signed authorisation document.

The text on the identity document and authorisation document must be clearly legible.

Please bring the following along with you to the service bureau:

  • identification document;
  • a notarised authorisation document to represent a legal person, if you are an authorized representative;
  • You will receive an authorisation document or application form from the customer service representative, or you can complete it in advance and bring it with you.

Addresses and opening hours of service bureaus

Authorisation document and access permission application forms

You can fill in an application for a authorisation document or access permissions to receive e-MTA services.

To complete the forms on a Mac OS X computer, please use the latest free downloadable version of Adobe Acrobat Reader (it is recommended that you choose the Reader DC version). Otherwise, the content of the form will not be visible to the recipient.

In certain cases, it is necessary that the access permissions granted to a legal person must be transferred to actual users. Therefore, by granting access permission to a legal person, the administrator for the access permissions of the legal person who has received the access permission will automatically acquire the right ‘right of a legal person’s representative to manage the rights of use of the represented person's applications’. This will allow them to transfer the access permission within the limits of the granted authorisation.

To transfer access permissions that have been granted to a legal person:

  1. Enter the e-MTA;
  2. select the person who granted the access permission as the represented person;
  3. in the menu item ‘Access Permissions for Representatives’, find the legal person to which you want to transfer the access permission in the list of representatives and click on the name of the person;
  4. click the delegation icon in the access permissions name line;
  5. Find the representative you want to grant access to, using either their personal identification code or user ID, or select from favourites and click on the ‘Search’ button.
  6. If you want to grant access permission to several representatives, repeat the search.
  7. specify the start date of the access permission (the end date can also be added later);
  8. specify whether the representative can delegate the access permission, i.e. transfer it to another person, and click on the ‘Add’ button.

Last updated: 20.09.2021

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