Requirements for authorisations

An authorisation is a collection of rights within the limits of which a representative may act on behalf of a principal. It is essential for the Estonian Tax and Customs Board that the content of an authorisation would be understandable and the person granting the authorisation and authorised person would be identifiable. An authorisation may be granted orally or in written form (by a power of attorney).

The Estonian Tax and Customs Board will accept:

  • an oral authorisation – only valid for procedural acts together with a party to the proceedings;

  • an unattested written authorisation, unless the legislation states a different obligatory form of authorisation;

  • an authorisation attested by a notary;

  • an authorisation signed digitally;

  • in the case of a natural person, an authorisation sent via the e-MTA (the menu item Communication - Correspondence);

  • an authorisation confirmed by a sworn advocate.

Last updated: 13.10.2021

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