Tax information exchange

On this page, you will find the information needed to submit tax information exchange declarations and the forms used in the tax information exchange. These include declarations of financial accounts (DAC2 / CRS / FATCA), country-by-country reporting (DAC4 / CbCR), cross-border tax arrangements (DAC6), the income earned on platforms (DAC7) and crypto-asset tax reporting (DAC8/CARF).

Handbook “Tax information exchange”

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    Completing the country-by-country report

    The format of a country-by country report is established by a regulation of the Minister of Finance.

    Annex 15 Format for the “Country-by-Country report” (PDF).

    The technical specifications of the report files can be found on the webpage “Technical information of services”.

    As of 1 February 2021, the CbC report format was changed in accordance with version 2.0 adopted by the OECD and the European Commission. The format in the Estonian Tax and Custom Board’s e-services environment e-MTA is in line with the changes and the XML form published on this web page is v2.0.

    Last updated on 15.06.2023

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    Last updated: 05.11.2025

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