Use of e-services
E-residents can use the e-services of the Estonian Tax and Customs Board under the same conditions as persons holding an Estonian ID-card.
In the e-services environment e-MTA of the Estonian Tax and Customs Board, it is possible, for example, to:
- submit all tax returns and customs declarations
- view your tax payment history
- view documents and notifications sent by the Estonian Tax and Customs Board
- draw up certificates (e.g. on the absence of tax arrears) for submission to transactions partners etc.
- reschedule the payment of tax arrears
Language of communication
In Estonia, the language of tax proceedings is Estonian (Taxation Act, § 47).
The Estonian Tax and Customs Board always issues administrative acts in Estonian and sends an e-mail notification when an administrative act has been uploaded in the e-MTA. The notification is also translated into English and Russian. If the Tax and Customs Board does not know the e-mail address of the recipient of the administrative act, a short message will be sent to the person's mobile phone in Estonian.
We recommend that you let us know your language preference in the e-services environment e-MTA (Communication - Correspondence - New message) or by e-mail email@example.com. In addition to Estonian, we generally find the opportunity to communicate also in Russian and English.
Delivery of documents
The Estonian Tax and Customs Board deliver documents and administrative acts to taxpayers primarily through the e-MTA. When a document has been made available in the e-MTA, we send a notification to the recipient of the document:
- to the e-mail address entered in the commercial register or provided to the Tax and Customs Board; or
- by SMS to your mobile phone.
In case of possible questions, we will contact you primarily by e-mail.
Please keep your contact details up-to-date so that the e-mails and messages of the Estonian Tax and Customs Board can reach the addressee in good time.
The Estonian Tax and Customs Board considers the documents and administrative acts uploaded in the e-MTA to be delivered upon their opening. The delivery of the document is registered by the information system automatically (Taxation Act, § 54 (3)).
It is important that the addressee of the document accept the documents in the e-MTA as soon as possible after receiving an e-mail or SMS message. In this way, it is possible to fulfil the obligations imposed by the Estonian Tax and Customs Board by the administrative act in due time and avoid possible unpleasant consequences (e.g. the imposition of a penalty payment in case of failure to comply with the obligation or deletion of persons liable for VAT from the register in case they fail to prove their business activity).
If the addressee does not open the document within five working days as of the date on which the document was made available in the e-MTA, we will send the document to the company by post to the legal address of the company entered in the commercial register. A document sent by post shall be deemed to have been delivered if five days have passed since the document was sent within Estonia or when the postal service provider has delivered the document sent by registered mail at the address indicated on the letter or has left a notice concerning the arrival of the registered mail (Taxation Act, § 531 (4)).
When establishing a company in Estonia, it is important that the person who is registering his or her company in the commercial register provide the address at which the delivery of documents to the company or its directors is ensured.
Last updated: 05.09.2022