As of 8 October 2025, the submission of applications for refund and transfer on behalf of a represented person will change

03.10.2025 | 14:33

In the future, upon granting access permissions in the e-services environment of the Tax and Customs Board, the represented person will be able to specify more precisely what data the representative can enter in the application.

New access permissions are:

  • “Submitting applications for the refund and transfer of overpaid amounts to accounts of the represented person” 

This is a limited access permission that can be used only to request the transfer of an overpayment to the account of the represented person. The fields “Receiver's name” and “Receiver's personal code/registry code” in the application form are automatically pre-filled with the data of the represented person and cannot be changed.

  • “Submitting applications for the refund and transfer of overpaid amounts to accounts of other persons”

This access permission does not restrict the activities of the representative and allows to apply for the overpayment to be refunded to the account of the represented person or to the account of another person. The data fields “Receiver's name” and “Receiver's personal code/registry code” of the form can be filled in without restrictions.

NB! Both access permissions allow to fill in the data field “Receiver's bank account number”.

Upon granting a separate access permission, it is necessary for its functioning to add an additional access permission named “Using accounting application”, which allows access to the Accounting menu.

What to do next?

If your representative currently has

  • “Package for legal person's authorised representative”, 
  • “Package for natural person authorised representative”,
  • “Accountant’s package”, or
  • separate access permission “Submitting of applications for the refund and transfer of overpaid amounts”,

the representative will have the access permission “Submitting applications for the refund and transfer of overpaid amounts to accounts of the represented person” by default.

If you do not want the representative to have any restrictions when submitting the applications, the representative must be granted a separate additional access permission called “Submitting applications for the refund and transfer of overpaid amounts to accounts of other persons”.

If you or your representative has

  • ”Package for legal person's representative”,
  • ”Package for natural person represntative”, or
  • “Package for sole proprietor's representative”,

then in the future it includes the access permission called “Submitting applications for the refund and transfer of overpaid amounts to accounts of other persons” and you do not have to have a separate access permission or give the representative a separate access permission.



In case of questions, please contact our customer support.

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