Tax representatives of non-residents

The tax representative of a non-resident is a person to whom a corresponding activity licence has been issued by the Estonian Tax and Customs Board (ETCB) and whom a non-resident may authorise to represent the non-resident for the performance of the obligations arising in Estonia from an Act concerning a tax or from the Taxation Act.

A legal person founded in Estonia or a branch of a foreign legal person entered in the Estonian commercial register, which the ETCB deems to be reliable, may act as a tax representative.

All the rights and obligations of a registered taxable person who is a non-resident extend to the tax representative. The tax representative is required to ensure that the principal’s monetary and non-monetary obligations arising from the Taxation Act or an Act concerning a tax are performed within the set term and in full.

The table below gives the list of tax representatives of non-residents as at 17 November 2021.
Taxation Act

Name Registry code Activity license
number
Issue date of
the licence
Business
address
Sivex International OÜ 10208011 ME 001-2004 30.06.2004 Paide mnt 9, 80042 Pärnu
S-Marten Ladu OÜ 10761964 ME 003-2004 07.07.2004 Raeküla tee 5, Rae küla, 75301 Rae vald, Harju maakond
Grant Thornton Baltic OÜ 10384467 ME 004-2004 13.07.2004 Pärnu mnt 22, 10141 Tallinn
IMG Konsultant AS 10137183 ME 006-2004 04.11.2004 Sõpruse pst 145, 13417 Tallinn
OÜ Keeptrade 10960066 ME 007-2005 17.02.2005 Maardu tee 57/1, 74115 Maardu
OÜ Vallaste ja Partnerid 10494121 ME 008-2005 15.04.2005 Lõõtsa 2b, 11415 Tallinn
OÜ Centrale Baltic 11097244 ME 009-2006 04.12.2006 Liivalao 11, 11216 Tallinn
AS Jupiter Plus 10052713 ME 010-2008 02.09.2008 Savi 26, 80010 Pärnu
Casus Tax Services OÜ 11450255 ME 011-2010 10.12.2010 Ahtri 6a, 10151 Tallinn
AS Pafer 10017059 ME 012-2011 21.02.2011 Suur-Patarei 2, 10415 Tallinn
AHK Service OÜ 11148444 ME 013-2011 05.05.2011 Suurtüki 4b, 10133 Tallinn
Ionix Systems OÜ 10581989 ME 014-2011 20.06.2011 Pikk 59b, 93815 Kuressaare
NPM Silmet AS 10294959 ME 015-2011 03.11.2011 Kesk 2, 40231 Sillamäe
Salutaguse Pärmitehas AS 10423925 ME 016-2011 29.11.2011 Salutaguse, Salutaguse küla, 79745 Kohila vald, Rapla maakond
Nosmada OÜ 12236209 ME 001-2014 22.07.2014 Pärnu mnt 6–29, Tallinn
BDO Advisory OÜ 12252563 ME 002-2014 30.10.2014 A. H. Tammsaare tee 47, Tallinn
Tax Representative OÜ* 11040563 ME 003-2014 01.12.2014 Rohuneeme tee 92, Püünsi küla, 74001 Viimsi vald, Harju maakond
ACLIMA Baltic AS 10515490 ME 001-2016 09.03.2016 Võru 78b, 68205 Valga
O-I Production Estonia AS 10088776 ME 001-2017 04.08.2017 Tehaste 7, Järvakandi alev, 79101 Kehtna vald, Rapla maakond
Suerte Finance Service OÜ 12243297 ME 001-2018 21.02.2018 Rotermanni 8 – Old Flour Storage, 10111 Tallinn
DC Management OÜ 12472773 ME 002-2018 19.03.2018 Mäealuse 2/1, 12618 Tallinn
Osaühing LEINONEN 10391964 ME 003-2018 14.08.2018 Põhja pst 25, 10415 Tallinn
DAEMON FIN OÜ 12455898 ME 004-2018 27.09.2018 Jaama 101, 50604 Tartu
Vesiir OÜ 10203514 ME 001-2019 19.03.2019 Pärnu mnt 141, 11314 Tallinn
RÖDL & PARTNER OÜ 10219320 ME 002-2019 01.10.2019 Tartu mnt 13, 10145 Tallinn
Post11 OÜ 12915845 ME 003-2019 21.11.2019 Pallasti 28, 10001 Tallinn
WIMTRAST Consulting Invest OÜ 11523095 ME 001-2020 16.03.2020 Veski 4–1, 40231 Sillamäe
Dolium OÜ 16063362 ME 002-2020 28.10.2020 Jalami 1–23, 13519 Tallinn
PKF Estonia OÜ 10178029 ME 003-2020 24.11.2020 Pärnu mnt 141, 11314 Tallinn
Finance Plus OÜ 11467907 ME 004-2020 17.12.2020 F. R. Faehlmanni 5, 10125 Tallinn
Audit Advisory OÜ 11556099 ME 005-2020 29.12.2020 Paadi tee 3, Haabneeme alevik, 74001 Viimsi vald, Harju maakond
Cisco Systems Estonia OÜ 11224286 ME 001-2021 01.02.2021 Viru väljak 2, 10111 Tallinn
London Wall EE OÜ 14923582 ME 002-2021 22.02.2021 Kaunase pst 1–45, 50704 Tartu, Tartu maakond
PRO-AKTIVA OÜ 10948450 ME 003-2021 21.06.2021 Toompuiestee 11/2, 10142 Tallinn
Media Scope Group OÜ 14805977 ME 004-2021 21.07.2021 Sakala 7–2, 10141 Tallinn
TechIuris OÜ 14959657 ME 005-2021 06.09.2021 Valge 13, 11415 Tallinn
Pullus Consulting OÜ 14481500 ME 006-2021 17.11.2021 Sepapaja 6, 15551 Tallinn

* Legal person is a tax representative of the distance vendor of excise goods whose name has been entered in the list of excise warehouse keepers, registered consignors, registered consignees and tax representatives (in Estonian).

Procedure for issue of activity licence for tax representative of non-resident

A person who wants to act as a tax representative shall submit a written application for tax representative’s activity licence digitally signed by email at emta@emta.ee or on paper signed at a service bureau of the Estonian Tax and Customs Board.

The format of an application is free and the following details are indicated into it concerning the tax representative:

  1. name and address,
  2. registration code,
  3. area of activity and place of business.


A person who wishes to act as a representative of a distance seller of excise goods shall indicate in his/her application in addition:

  1. the type of excise goods (alcohol, tobacco, fuel);
  2. the contact details of a person responsible for the accounting of a tax representative and the place of keeping the accounting records.

The issue of an activity licence to a tax representative does not require an existence of a particular principal. At the same time, the tax representative who has received an activity licence must forward the information to the ETCB concerning the particular principal and the document concerning the basis for the representation of a non-resident at the earliest opportunity.

An applicant can submit the application together with supporting documents digitally signed by email at emta@emta.ee or at any service bureau of the ETCB.

A decision on the grant of an activity licence shall be sent to an applicant in digital form, if possible, or on paper at the request of the applicant.

If a tax representative of a distance seller of excise goods is concerned, a special code of a tax representative of a distance seller of excise goods shall be assigned to him/her in addition to the code of the activity licence of the tax representative.

An activity licence is termless.

On the website of the ETCB there shall be published the name and address of a tax representative, area of activity and place of business indicated in the application, registry code and activity licence code, as well as the date of the beginning of the validity of the activity licence and the notation concerning the operation as a distance seller of excise goods. The information shall be published on the website of the ETCB in Estonian, Russian and English.

The ETCB shall decide on the grant of an activity licence to a tax representative within twenty calendar days as of the receipt of an application.

When deciding on the grant of an activity licence, the person’s compliance with the requirements set for a tax representative shall be verified, whereas the person’s performance of earlier obligations arising from acts concerning taxes may be taken into consideration as well.

Resulting from subsection 81 (4) of the Taxation Act, a tax representative:

  1. must be solvent;
  2. must have an impeccable reputation;
  3. must not have tax arrears.


The information required from an applicant to furnish proof concerning the applicant’s solvency is the following:

  1. the last approved balance sheet of the terminated financial year (if it is not available from the commercial register);
  2. the balance sheet on the actual state;
  3. the bank statement of all bank accounts on last six months (a statement of accounts taken from an internet bank suits as well).

The tax authority may request that the applicant furnish supplementary proof concerning the applicant’s financial situation in order to verify the applicant’s solvency.

Information concerning existing tax arrears shall be documented as at the moment of the submission of a request. The tax arrears that are less than ten euros and the tax arrears that are being paid in instalments shall not be regarded as tax arrears.

A tax representative shall submit a security at the request of the tax authority if it has good reason to doubt about the applicant’s solvency or reputation.

A person who submitted an application shall choose a type of security himself/herself in general. The tax authority shall prefer a bank guarantee with a reasonable scope as a security of a tax representative. As a rule, not more than 50 per cent of the amount of one-month tax obligations of the principal(s) shall be considered as the reasonable scope. The tax authority has the right to reassess the amount of the security required.

The tax authority shall make a reasoned decision upon the refusal to satisfy an application for an activity licence of a tax representative of a non-resident, wherein the reasons with explanations for refusal to issue the activity licence of the tax representative shall be indicated.

An application shall be declared inadequate as well, if the required documents are lacking or do not correspond to the ones required.

An activity licence of a tax representative shall be suspended or revoked on the basis of a written request (signed on paper or signed digitally and forwarded by e-mail) by the tax representative or by the ETCB.

The tax authority may initiate the proceedings of suspension or revocation of the activity licence of the tax representative:

  1. if bankruptcy or liquidation proceedings have been initiated against the tax representative;
  2. if the tax representative violates the obligation to ensure that the principal’s monetary and non-monetary obligations arising from the Taxation Act or an act concerning taxes are performed within the set term and in full;
  3. if the tax representative does not meet the requirements which enabled the issue of the activity licence of the tax representative.

The validity of the activity licence shall be suspended for the set term until the circumstances requiring the suspension are eliminated. If the circumstances requiring the suspension of the activity licence of the tax representative have not been eliminated upon expiry of the suspension term indicated in the decision, the activity licence of the tax representative shall be revoked.

Last updated: 17.11.2021

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