If a member of a large multinational group that is a tax resident of Estonia is not a reporting entity of CbC report, it notifies the tax authority of which of the members (name, registration code and address) of the group is a reporting entity and of the tax residency (country) of such entity.

The notification can be submitted:

• by e-mail to address [email protected] if digitally signed or
• via the e-services environment e-MTA in subsection Communication – Correspondence.

The notification obligation shall be performed within six months as of the end of the financial year that is the reporting year of the group, usually by 30 June.

The obligation is provided by the Tax Information Exchange Act.
 

You can request additional information if necessary: e-mail address [email protected] or telephone (+372) 880 0812.