Applying for certificates

The Estonian Tax and Customs Board issues certificates containing both public data and information subject to tax secrecy on the basis of the information in the register of taxable persons.
  • Certificates containing public data (the certificate on absence of tax arrears, certificate of arrears) can be disclosed to anyone without the consent or knowledge of a taxable person.
  • Certificates containing information subject to tax secrecy (the taxation data certificate, certificate of residence and tax liability of a natural person, certificate of average earned income for public procurements of construction, balance statement, certificate of declared income, etc.) can be published only with the written consent of a taxable person or in the cases specified in sections 27–30 of the Taxation Act.

Useful to know

It is not necessary to apply for certificates for submission to other Estonian state agencies (Unemployment Insurance Fund, Health Insurance Fund, Labour Inspectorate, Social Insurance Board, Police, etc.) and local governments, as these authorities have access to the data of the Estonian Tax and Customs Board.

How to apply

The fastest, most convenient and easiest way to obtain a certificate is to generate the certificate in the e-services environment of the Estonian Tax and Customs Board e-MTA. If it is not possible for you to draw up a certificate in the e-MTA, you can send us a notification via an online form or come to one of the service bureaus.

In the e-MTA you can compile:

  • certificate of residence and tax liability
  • taxation data certificate
  • certificate on absence of arrears
  • certificate of arrears
  • balance statement
  • certificate of average earned income
  • certificate of average earned income for public procurements of construction

To compile a certificate, sign in to the e-services environment e-MTA and select Register and inquiries and from My inquiries select Compilation of certificates.

By saving your certificate in DigiDoc format, a digital stamp of the Estonian Tax and Customs Board which confirms that the certificate has been issued by the Estonian Tax and Customs Board and that the data on it is authentic and reliable will be added to the certificate. Certificates bearing a digital stamp are equivalent to certificates issued on paper and signed by an official.

The certificate can be downloaded to your computer or sent by e-mail to a necessary recipient.

NB! Always consider carefully before you forward your data to other parties or print out a document.

Compile a certificate

If you need a certificate that cannot be drawn up in the e-services environment e-MTA, you can apply for the certificate using the online form.

The online form can be used to apply for a certificate for yourself or on behalf of another natural person or a company if you have a valid authorisation.

Certificates will be issued by the method you choose in the application, either via the e-MTA, by e-mail, by post or at a service bureau within 5 working days.

  • Certificates containing public data are issued by e-mail, by standard letter, via the e-MTA or at a service bureau.
  • Certificates containing information subject to tax secrecy are issued by e-mail in the form of a digitally signed and encrypted document, via the e-MTA or at a service bureau.

Apply for a certificate using the online form

Certificate selection

Certificate selection

Certificate selection

Period of the certificate

Language of the certificate

We will notify by e-mail when the ordered certificate is ready in the e-services environment e-MTA. You can find the requested certificate under the e-MTA menu item CommunicationNotifications. If you apply for a certificate as a representative of a company, we will send the certificate to the e-MTA account of the applicant (not the representative). Please make sure that you have the permissions for using the account of the company you represent.

We will send the certificate by e-mail as a digitally signed and encrypted document. Only the addressee of the document can open an encrypted document with his or her ID card. In order to open the document, it is necessary to have an ID card reader and software in the computer that can be downloaded from the page installer.id.ee. Read more about opening encrypted documents.

We will inform you of the completion of the certificate either by phone or by e-mail. In order to receive the certificate at the bureau, please provide the consultant with your identity document and a valid power of attorney in case you are a representative.

At a service bureau, upon presentation of an identity document, you can apply for a certificate for yourself or on behalf of another natural person or economic operator if you have a valid authorisation.

At a service bureau, it is possible to apply for the same certificates that can be compiled in the e-MTA - the certificate of average earned income, certificate of average earned income for public procurements of construction, taxation data certificate, certificate on absence of arrears, certificate of residence and tax liability, and balance statement.

Information on the location and opening hours of service bureaus of the Estonian Tax and Customs Board.

Types of certificates

The Estonian Tax and Customs Board maintains a register of taxable persons in which the data of persons collected in the course of taxation is kept.

Some of the data can be disclosed to anyone without the consent of a person because the data is public by law. However, as a general rule, the information in the register of taxable persons is subject to tax secrecy and must be issued in accordance with the requirements of the law.

The certificate of residence and tax liability is necessary for a non-resident in order to use the tax incentives and reductions resulting from conventions for avoidance of double taxation concluded with Estonia.

It is possible to compile the certificate of residence for specific date, period or a year. The start date of the certificate can be changed and the end date is automatically the day the certificate is compiled.

If there are several residency periods between the selected start period and the day of compilation of the certificate, the different periods will be displayed on the same certificate in chronological order, e.g. 15.02.2019–15.03.2019, 07.07.2019–18.09.2019.

It is not possible to draw up a certificate of residence for the future.

The taxation data certificate is convenient to submit to banks as an additional document for a loan application, as well as to other companies and institutions if needed.

A natural person's certificate contains the following data:

  • income and taxes on the basis of the income tax return of a natural person;
  • payments and taxes declared by employer(s) on the basis of the TSD declaration (declaration of income and social tax);
  • benefits for incapacity for work, unemployment insurance benefits, redundancy payments, pensions, employers’ contributions to third pension pillar, funded pension payments and taxes on the basis of the TSD declaration;
  • entries made in the employment register;
  • dividends and payments made from equity capital;
  • entrepreneur account data;
  • arrears in the period selected and at the date of completion of the certificate.

You can determine what information the certificate must contain.

The certificate concerning the absence of tax arrears is issued when:

  • there are no tax arrears (except estimated interest) or
  • the amount of tax arrears is smaller than 100 euros (disclosure threshold as of 1 January 2019) or
  • the tax arrears are paid in instalments and the payment schedule has been adhered to, and
  • the obligation to submit a tax return has been fulfilled as of the date of issuing the certificate (unless the amount of tax has been determined by the Estonian Tax and Customs Board).

Only claims that are part of tax arrears are taken into account when issuing the certificate on absence of tax arrears, i.e. other claims administered by the Estonian Tax and Customs Office are not taken into account.

The certificate of arrears contains claims that have not been paid by the due date, the disclosure of which is permitted by law (in addition to tax arrears, it includes penalty payments, fines, etc.).

The certificate of arrears is issued when:

  • there are tax returns that have not been submitted as of the date of the certificate and/or
  • there are no tax arrears (except estimated interest) or
  • the amount of tax arrears is larger than 100 euros (disclosure threshold as of 1 January 2019).

In addition to the certificate of arrears, it is also possible to obtain information about tax arrears from the inquiry of arrears.

From the inquiry of arrears you can find:

  • claims that have not been paid by due date (except estimated interest) to be recovered by the tax authority, the disclosure of which is permitted by law (the same conditions as for the certificate of arrears);
  • a list of tax returns that the person has not submitted;
  • amount of arrears by type of claim;
  • disputed and/or scheduled part of the debt;
  • start date of arrears.

With the balance statement, you can check the reconciliation of the balances of your knowledge and those recorded in the taxable persons’ register on a given date.

The statement includes:

  • claims with due date that has already arrived
  • claims due to be paid in the future
  • claims to be paid in instalments
  • balance of the prepayment account
  • estimated interest amount
  • a list of tax returns not submitted

The certificates of average earned income and average earned income for public procurements of construction can be compiled by economic operators to compare average wages of their employees with the average wages in other sectors.

The certificate can be used to participate in procurements and inform your trading partners, main contractors, etc. of your wage levels. The reference period is six calendar months selected from different predetermined periods. The range of reference areas is limited.

The following data is included in a certificate of average earned income:

  • comparable field of activity,
  • the start and end of the reference period,
  • the number of TSD declarations submitted during the reference period,
  • average earned income of the economic operator’s employees,
  • the average earned income of people employed in the comparable field of activity over the reference period,
  • ratio of the average earned income of an economic operator’s employees to the average earned income in the reference sector (%).

The following data is included in a certificate of average earned income for public procurements of construction:

  • the start and end of the reference period,
  • the number of TSD declarations submitted during the reference period,
  • the average gross wages of employees of an economic operator over the reference period,
  • the average gross wages of employees in the construction sector over the reference period,
  • ratio of the average earned income of an economic operator’s employees to the average earned income in the construction sector (%).

The data is presented in the form of a table. If the certificate is ordered by an economic operator that has not submitted any TSD declarations during the reference period according to the register of taxable persons, no table will be drawn up for the certificate.

The Estonian Tax and Customs Board also issues the following certificates:

  • certificate of declared income
  • certificate of payment of social tax
  • certificate to submit to a Russian Pension Fund

Last updated: 11.04.2022

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