The Estonian Tax and Customs Board will accept:
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an oral authorisation – only valid for procedural acts together with a party to the proceedings;
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an unattested written authorisation, unless the legislation states a different obligatory form of authorisation;
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an authorisation attested by a notary;
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an authorisation signed digitally;
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in the case of a natural person, an authorisation sent via the e-MTA (the menu item Communication – Correspondence);
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an authorisation confirmed by a sworn advocate.
Last updated: 13.10.2021