Granting and termination of access permissions

In order to use the e-services, users must have access permissions. Members of the management board of legal persons receive access permissions automatically based on the data of the commercial register. Management board members or persons authorised by them grant access permissions to authorised representatives of legal persons.

In case of sole right of representation, the Estonian Tax and Customs Board automatically grants access permissions to a member of the management board of a legal person for using the main e-services. If a member of the management board is deleted from the registry card at the commercial register, the granted access permissions will be terminated automatically. The changes made in the commercial register will be visible in the access permissions of a member of the management board the next day.

On behalf of a legal person with joint right of representation, a representative jointly authorised by the members of the management board can use e-services.

In the event of other types of representation relations or in case of absence of access permissions, please contact our customer support by e-mail at e-maks@emta.ee or by phone at +372 880 0815.

You can see an overview of the persons you represent and the access permissions granted to you in the e-services environment e-MTA, where after signing in, select SettingsAccess permissionsMy access permissions from the menu.

View my access permissions                

A member of the management board with sole right of representation of a legal person automatically receives the following access permission packages for the use of e-services of the Tax and Customs Board:

  • “Package for legal person's representative”, and
  • “Package for viewing the data of legal person”.

Automatically granted access permissions will also terminate automatically and cannot be terminated manually.

Automatically granted access permissions terminate in the following conditions:

  • Upon deletion of a member of the management board from the registry card at the commercial register, the packages of access permissions granted to the member of the management board “Package for legal person's representative” and “Package for viewing the data of legal person” are also terminated.
  • In the event of bankruptcy of a legal person, all access permissions granted to the legal person and its representatives will be terminated, except for the “Package for viewing the data of legal person” 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 will be terminated. Other access permissions of the representatives will remain valid.
  • Upon closing the tax accounting of a legal person, all access permissions granted on behalf of that legal person will be terminated, except for the “Package for viewing the data of legal person” granted to the document holder.

If the members of the management board of a legal person have a joint right of representation, the access permissions for using the e-services of the Tax and Customs Board will not be granted to them automatically. The e-services can be used on behalf of a legal person by a representative jointly authorised by the members of the management board.

A. To authorise a representative

  1. Prepare a power of attorney by which you authorise one or more recipients of the authorisation to use the e-services of the Tax and Customs Board.
  2. Send the power of attorney, signed digitally by all board members, to our e-mail address e-maks@emta.ee or contact the nearest service bureau.

B. If the representative(s) have already been authorised, but you also wish to use the e-services of the Tax and Customs Board on behalf of the legal person

Contact a previously authorised person in your company and ask him or her to grant you the necessary access permissions, or send us a new power of attorney with the details of the new representative (please refer to section A).

NB! If, in the case of the joint right of representation, one of the members of the board also has the sole right of representation of the legal person, please contact the Tax and Customs Board for access permissions either:

  • by e-mail at e-maks@emta.ee,
  • by phone at +372 880 0815, or
  • send a message in the e-services environment e-MTA as a private person by selecting CommunicationCorrespondence from the menu and click New message. Select “Access permissions/Powers of attorney” as the subject of the message.

Access permissions of authorised representatives

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

All access permissions granted for the use of e-services are accompanied by permissions in the e-MTA:

  • view and edit the contact details of the represented person,
  • accept and read the administrative acts of the represented person,
  • read the messages sent to the represented person, and
  • maintain correspondence with the Tax and Customs Board on behalf of the represented person.

Upon termination of the authorisation of the representative, the person with the right of representation must terminate the representative’s access permissions in the e-MTA.

In order to terminate access permissions, you may also contact the Tax and Customs Board either:

  • in the e-services environment e-MTA, where select CommunicationCorrespondence from the menu and click the New message button, select “Access permissions/Powers of attorney” as the subject of the message; or
  • by e-mail at e-maks@emta.ee.

1. Administering access permissions in the e-services environment e-MTA

It is most convenient to administer (grant, terminate, change, etc.) access permissions electronically in the e-services environment e-MTA, where select SettingsAccess permissionsAccess permissions of representatives from the menu after signing in.

A member of the management board or a person authorised by him or her who has the “Package for legal person's representative”, “Package for legal person’s authorised representative” or the separate permission “The right of the representative of a person to administer the user rights of applications” (code: P_EXTERNAL_USER_MANAGER), can, on behalf of the legal person:

  • view the access permissions given to the representatives,
  • grant access permissions to the representatives,
  • change and terminate the existing access permissions of the representatives.
  • For more information on using the service of access permissions in the e-MTA, select Help CenterAccess permissions from the menu.

For granting access permissions to authorised representatives in the e-MTA:

  1. enter the e-services environment e-MTA;
  2. select SettingsAccess permissionsAccess permissions of representatives from the menu;
  3. select the represented legal person on whose behalf you wish to grant access permissions;
  4. click New access permission;
  5. find the person you wish to grant access permissions to by personal identification code, registry code, user ID or select from favourites;
  6. click Search;
  7. if you wish to grant the same permissions to several persons, repeat the search;
  8. specify the start date of the access permission (the end date can be added later);
  9. designate whether the representative can delegate the access permission (i.e. the person to whom you grant the permission can in turn pass it on);
  10. in the permissions block on the “Packages of access permissions” or “Separate permissions” tabs, leave the search boxes unfilled and click the Search button;
  11. find the necessary access permission, check the box on the access permission line and click the Add button.
     
  • For more information on using the service of access permissions in the e-MTA, select Help CenterAccess permissions from the menu.

Upon termination of the authorisation of the representative, the person with the right of representation must terminate the representative’s access permissions in the e-MTA, for that:

  1. enter the e-services environment e-MTA;
  2. select SettingsAccess permissionsAccess permissions of representatives from the menu;
  3. select the represented legal person on whose behalf you wish to terminate access permissions of an authorised representative;
  4. find the representative’s access permission you want to terminate and click on the trash can icon at the end of the access permission line;
  5. indicate whether you will terminate the access permission immediately, or select the end date of the validity of the access permission from the calendar;
  6. click Save.

In order to terminate access permissions, you may also contact the Tax and Customs Board either:

  • in the e-MTA, where select CommunicationCorrespondence from the menu and click the New message button, select “Access permissions/Powers of attorney” as the subject of the message; or
  • by e-mail at e-maks@emta.ee.
  • For more information on using the service of access permissions in the e-MTA, select Help CenterAccess permissions from the menu.

How to proceed if access permissions granted to a legal person need to be transferred to actual users, e.g. accountants.

If an access permission is granted to a legal person, the administrator for the access permissions of the legal person who has received the access permission will automatically acquire the “The right of the representative of the legal person to administer the user rights of applications of representative within the limits of given authorisations”. This will allow him or her to transfer the access permission within the limits of the granted authorisation.

For transferring access permissions granted to a legal person:

  1. enter the e-services environment 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 the acces permission given to whom you wish to transfer, and click on the name of the person;
  4. click on the delegation icon on the line of the name of the access permission;
  5. find the representative you wish to grant the access permission to by personal identification code, registry code, user ID or select from favourites and click Search;
  6. if you wish to grant the permission to several representatives, repeat the search;
  7. specify the start date of the access permission (the end date can be added later);
  8. indicate whether the representative can delegate the access permission, i.e. transfer it to another person, and click Add.

2. Granting access permissions by e-mail or in a service bureau

You may send the power of attorney/application for granting access permissions to us by email at e-maks@emta.ee. Please sign the power of attorney digitally.

If you cannot sign digitally, please send a photo of yourself (the person signing the power of attorney) holding your identification document and signed power of attorney to the address e-maks@emta.ee.The text on the identity document and authorisation document must be clearly legible.

You can also submit the power of attorney/application in the nearest service bureau.

For filling in the power of attorney or the application, we recommend to use the Adobe Acrobat Reader program.

NB! 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.

Download the form and save it on your computer before filling in.

Last updated: 25.11.2022

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