Submission of an application
Submission of an application to the court for deferral of a court-ordered claim
- To request an extension or deferral of the deadline for paying a pecuniary punishment and/or the costs of criminal proceedings, an application must be submitted to the county court in the person's place of residence. An application can be submitted for a period of up to one year.
- To defer the enforcement of a fine imposed as punishment for a misdemeanour, an application must be submitted to the county court that issued the initial court decision in the misdemeanour matter.
If enforcement proceedings have already been initiated for the payment of legal expenses, the court must also be contacted to request a deferral schedule.
contact details for submission of applications to court
Submission of an application to the Tax and Customs Board for deferral of a court-ordered claim
If, for a valid reason, a financial obligation determined by a court decision in a civil case (including fines related to the commercial register) cannot be paid on time, a deferral of the claim may be requested from the Tax and Customs Board.
An application cab be submitted for a deferral period of 2 to 24 months. For court cases, we kindly ask that you include the case number in your application.
The Tax and Customs Board will not alter the valid payment schedule approved by the court.
Application
An application may be submitted:
- by e-mail in a digitally signed format to [email protected]
- by post to Sõpruse pst 4, 50050 Tartu
- at a service bureau
Submission of an application to the Tax and Customs Board for student loan deferral
If you are a borrower or a guarantor, and for a valid reason are unable to immediately repay the amount paid by the state to the lender, along with the interest, you may submit an application to the Tax and Customs Board to pay the claim in instalments.
An application for deferral must be submitted no later than the repayment deadline specified in the notice of the claim for the student loan. An application can be submitted for a deferral period of up to 7 years. The minimum instalment in the payment schedule shall be 50 euros.
Application
An application may be submitted:
- by e-mail in a digitally signed format to [email protected]
- by post to Sõpruse pst 4, 50050 Tartu
- at a service bureau
Decision on deferral
We will make a decision to approve or deny an application submitted to the Tax and Customs Board within 20 days of its receipt.
When making a decision, we will take into account the following:
- your payment discipline (for example, whether you have fulfilled your previous obligations on time, how long-term the debt is, etc.);
- your financial situation;
- the likelihood of fulfilling the obligation.
The decision will be made available to you on the Tax and Custom Board’s
e-services environment e-MTA (under Communication – Documents), and a notification regarding the issue of the document will be sent to you via e-mail or text message.
If we only know your postal address, the documents will be sent to you by post.
Invalidation of the payment schedule
If you have a valid payment schedule approved by the court, the Tax and Customs Board will not grant a new application for deferral.
The Tax and Customs Board has the right to invalidate the payment schedule if you:
- do not comply with the approved schedule,
- fail to make your current payments on time during the period of validity of the schedule.
Once the payment schedule is invalidated, we will have the right to forward the claim to a bailiff for compulsory execution without further notification, or, if necessary, to a court for recovery. The costs incurred will be paid by you.
Last updated: 14.08.2025
