Use of e-services
E-residents can use the e-services of the Estonian Tax and Customs Board under the same conditions as persons holding an Estonian ID-card.
If an e-resident has established a company in Estonia, the legal representative of the company is automatically granted access permissions for the use of business client's e-MTA based on the information in the commercial register (member of the board). A member of the board may also authorise other natural and legal persons to use the services.
In the Tax and Customs Board's online services environment e-MTA, it is possible, for example, to:
- submit all tax returns and customs declarations
- register your business for VAT purposes
- view your tax payment history
- view documents and notifications sent by the Tax and Customs Board
- draw up certificates (e.g. on the absence of tax arrears) for submission to transactions partners etc.
- as a representative of your company, grant authorisations to natural persons for the use of the company's e-services etc.
- reschedule the payment of tax arrears
- use the e-service of tax behaviour ratings to get feedback and information from the Tax and Customs Board on your company's tax behaviour
Language of communication
In Estonia, the language of tax proceedings is Estonian (Taxation Act, § 47).
The Estonian Tax and Customs Board always issues administrative acts in Estonian and sends an e-mail notification when an administrative act has been uploaded in the e-MTA. The notification is also translated into English and Russian. If the Tax and Customs Board does not know the e-mail address of the recipient of the administrative act, a short message will be sent to the person's mobile phone in Estonian.
We recommend that you let us know your language preference in the online services environment e-MTA (Communication - Correspondence - New message) or by e-mail firstname.lastname@example.org. In addition to Estonian, we generally find the opportunity to communicate also in Russian and English.
Delivery of documents
The Tax and Customs Board deliver documents and administrative acts to taxpayers primarily through the e-MTA. When a document has been made available in the e-MTA, we send a notification to the recipient of the document:
- to the e-mail address entered in the commercial register or provided to the Tax and Customs Board; or
- by SMS to your mobile phone.
In case of possible questions, we will contact you primarily by e-mail.
Please keep your contact details up-to-date so that the e-mails and messages of the Estonian Tax and Customs Board can reach the addressee in good time.
The Tax and Customs Board considers the documents and administrative acts uploaded in the e-MTA to be delivered upon their opening. The delivery of the document is registered by the information system automatically (Taxation Act, § 54 (3)).
It is important that the addressee of the document accept the documents in the e-MTA as soon as possible after receiving an e-mail or SMS message. In this way, it is possible to fulfil the obligations imposed by the Tax and Customs Board by the administrative act in due time and avoid possible unpleasant consequences (e.g. the imposition of a penalty payment in case of failure to comply with the obligation or deletion of persons liable for VAT from the register in case they fail to prove their business activity).
If the addressee does not open the document within five working days as of the date on which the document was made available in the e-MTA, we will send the document to the company by post to the legal address of the company entered in the commercial register. A document sent by post shall be deemed to have been delivered if five days have passed since the document was sent within Estonia or when the postal service provider has delivered the document sent by registered mail at the address indicated on the letter or has left a notice concerning the arrival of the registered mail (Taxation Act, § 531 (4)).
When establishing a company in Estonia, it is important that the person who is registering his or her company in the commercial register provide the address at which the delivery of documents to the company or its directors is ensured.
Designation of contact person in Estonia
The management board of a company established by an e-resident in Estonia, or the body substituting it, is usually located in a foreign country and in most cases, the company does not have a permanent establishment in Estonia where documents addressed to the company can be sent and which could be entered as a legal address in the commercial register.
Therefore, in Estonia, the obligation is imposed by law on Estonian companies whose management board or a body substituting it is located in a foreign country to designate a contact person of the company in Estonia to whom it is possible to deliver the procedural documents of the company and the declarations of intent addressed to the company (Commercial Code, § 631). The details of a contact person must be entered in the commercial register. Where a procedural document is delivered to a contact person, it is deemed to have been delivered also to the company.
The Commercial Code provides for that if the management board of a company or the body substituting it is located in a foreign country , only a notary, advocate, law office, sworn auditor, audit firm, tax representative of a non-resident for the purposes of the Taxation Act or a provider of trust and company services specified in § 8 of the Money Laundering and Terrorist Financing Prevention Act may be designated a contact person. If a member of the management board or a body substituting it, the partner, shareholder or procurator of a company has a residence in Estonia, one of these persons may also be designated a contact person.
The address of the contact person shall be considered the address of the company. If the management board of a company is located outside Estonia, the address of the management board abroad must also be entered in the commercial register.
Last updated: 27.10.2021