Tax information exchange

When should a declaration be submitted

The FATCA declaration with data for the previous year must be submitted by 30 June of the current year at the latest.

In the absence of the information to be declared, a blank declaration must be submitted via the e-services environment e-MTA.

Completing the declaration

Forms of the declarations were established by a regulation of the Minister of Finance.

The technical specifications of the FATCA files can be found on the page "Technical information of services".

Where and how can a declaration be submitted

The declaration is submitted electronically to the Estonian Tax and Customs Board via the e-services environment e-MTA by uploading with an XML file.

To submit a FATCA declaration:

1. in the e-services environment e-MTA, select Reports – Exchange of information reports – Financial information declarations (FATCA/OECD/EU DAC2);
2. on the page of list of declarations, press the button "Add new declaration".

Submitting a declaration

To submit a full version of the declaration, select “Add declaration from file”, then select “Obligation type” and “Year” and search for the file you will upload on your computer.

After pressing the button “Import”, a data check (file validation) takes place.

In case of errors, information about them is displayed to the user and the declaration needs to be corrected.

If no errors are found, the declaration will appear on the list of declarations in the "Preparation" status. After pressing the button “Confirm”, the validation will be carried out again and, if passed, the declaration will be confirmed.

It is possible to delete a declaration in the “Preparation” status by selecting the corresponding icon.

Changing declaration data

If some data were not declared in the form, or if a line is filled in incompletely or incorrectly, the file needs to be reloaded to change the data.