Tax information exchange

An MNE group (consolidated revenue exceeding 750 million euros) member that is a resident of Estonia for tax purposes must file a notification of the entity (group member) who submits the CbC report (name, registry code and address) and the entity’s country of residence either:

• to the e-mail address [email protected] (notification must be digitally signed), or
• via the e-services environment e-MTA (select “Communication” – “Correspondence”).

The notification must be submitted by 30 June at the latest (or 6 months from the end of the fiscal year).

The obligation to submit a CbC report is established in the Tax Information Exchange Act, but it is based on the EU Directive and the OECD model.

On the basis of the country-by-country report of a group submitted to a foreign tax authority by the parent entity, the foreign tax authority will forward the information concerning an Estonian member to the Estonian tax authority through international exchange of information.