Payment of taxes

The information on this page is intended to help in paying taxes and state claims, state fees, court securities, and securities established by the Estonian Tax and Customs Board.

Payment of taxes and state claims

State taxes, payments and other financial obligations arising from law (interests, penalty payments, fines, etc.) and financial penalties, fines, penalty payments and procedure expenses imposed by courts or prosecuting authorities are paid into the bank account of the Estonian Tax and Customs Board.

It is convenient to pay taxes and state claims in the e-services environment e-MTA of the Estonian Tax and Customs Board.

Payments can be made with a credit card or through bank links.

Bank links are available for the clients of SEB Pank, Swedbank, Luminor Bank, LHV Pank and Coop Pank.

If a reference number is indicated in the source document related to the establishment of the claim, you can pay the claim in the e-services environment e-MTA under the menu item AccountingPaymentPayment of claim with reference number.

Sign in to the e-MTA

If you pay taxes and state claims by bank transfer, please indicate in the payment order:

  1. The beneficiary: Maksu- ja Tolliamet
     
  2. The bank account of the Estonian Tax and Customs Board:
    SEB Pank – IBAN EE351010052031000004, SWIFT EEUHEE2X
    Swedbank – IBAN EE522200221013264447, SWIFT HABAEE2X
    Luminor Bank – IBAN EE401700017002872300, SWIFT RIKOEE22
    LHV Pank – IBAN EE957700771001523585, SWIFT LHVBEE22
     
  3. Personal reference number
    You will find your personal reference number by search of personal reference number.
     
  4. If there is a payment reference number (document-based reference number) on the source document related to the establishment of the claim, we recommend using this reference number, as in this way, the amount being paid will immediately cover the particular claim.


The following source documents bear a document-based reference number:

  • customs declaration bearing a customs declaration reference number or a summary reference number for the payment for customs declarations;
  • interest claim, notice of assessment, fine decision, payment schedule etc.;
  • VAT return of special schemes for e-commerce and services (OSS/IOSS);
  • road user fee ticket;
  • judicial decision.

At the service bureaus and customs offices of the Estonian Tax and Customs Board, taxes and state claims can be paid by card in the tax terminal, and also in cash at the border crossing points on the border with a third country (the customs points at Narva, Luhamaa, Koidula, Airport passenger terminal and Airport customs office).

Locations of service bureaus and customs offices

In order to pay land tax, it is possible to order an e-invoice, i.e. a pre-filled payment order, to your bank. E-invoices can be ordered in the e-services environment e-MTA (select AccountingPaymentOrdering e-invoices), internet bank or on the website arved.ee.

To order e-invoices in the e-MTA, you must select a bank and enter the bank account number to which the e-invoice will be sent. E-invoice orders placed in the e-MTA are not displayed in your internet bank. E-invoices sent to internet bank can be paid either by regular payment or by standing order agreement for automatic payment.

When placing an order on the arved.ee website or signing a standing order agreement with the bank, you must add to the order the prepayment account reference number which can be found using the Estonian Tax and Customs Board’s search of personal reference number. Orders for receiving e-invoices from the Tax and Customs Board placed in an internet bank or on the website arved.ee will be displayed in the e-MTA no later than three working days after the order is placed.

The Estonian Tax and Customs Board will start forwarding e-invoices to banks 11 days before the due date for payment. E-invoices will be sent only for land tax notices with the initial due dates. No e-invoice is sent to the bank for paying land tax by new, modified due dates.

Questions and answers on land tax e-invoicing

  1. For which tax claims can I order e-invoices?

E-invoices can only be ordered for land tax claims due on 31 March and 1 October. The Estonian Tax and Customs Board does not issue e-invoices for other types of claims.

  1. Who can order an e-invoice for paying land tax?

E-invoices can be ordered by private individuals, sole proprietors (FIE) and companies. Sole proprietors order e-invoices as natural persons.

  1. What is the difference between an e-invoice with limited information and an e-invoice with full information?

In the case of an e-invoice with limited information, the e-invoice information is sent to a third party for payment. The e-invoice with limited information contains only the information necessary for payment and less information about the description of the service being paid for.

  1. Is the e-invoice sent to a bank paid automatically?

If an e-invoice order has been made in an internet bank and a standing order agreement has been entered into, the e-invoice will be paid automatically. If the e-invoice has been ordered in the e-MTA, the order will not be displayed in the internet bank and it is therefore not possible to sign the standing order agreement. In this case, the standing order agreement can be concluded after the first e-invoice, so the first e-invoice has to be paid by a regular payment. If you want the first e-invoice sent to the bank to be paid automatically, we recommend that you order the e-invoice from your internet bank, where you can immediately enter into a standing order agreement – that way it is possible to do everything in one place.

  1. Is it possible to cancel or amend an e-invoice order?

Yes, it is possible by using the buttons next to an existing order. If you cancel your e-invoice order, it will be deleted from the e-MTA, from the site arved.ee and from the internet bank. After amending your order, the order will be saved with new bank account data.

  1. What should I do if I made a bank transfer to pay land tax, but due to a valid e-invoice order, a pre-filled payment order also came to the bank?

It is not possible to cancel the e-invoice sent the bank. If you have already paid land tax into the prepayment account and the e-invoice arrives at the bank, it is possible to proceed as follows:

  • if you have not entered into a standing order agreement, do not press the “Pay” button on the e-invoice;
  • if you have entered into a standing order agreement, the e-invoice will be paid automatically. In this case you can leave the overpaid amount to the prepayment account for covering future tax liabilities or you can submit an application for refund of the overpaid amount in the e-services environment e-MTA by selecting AccountingApplications for refund and rewritingNew application – Application for refund of the available funds of the prepayment account.
  1. Where can I see my e-invoice orders?

E-invoice orders can be viewed:

  1. Do I have to order an e-invoice again next year?

No, the e-invoice order remains valid and if you no longer wish to receive e-invoices, you must cancel the order either in the internet bank, on the website arved.ee or in the e-MTA.

  1. Is the amount paid by e-invoice always used to pay the land tax claim(s)?

The money is transferred into your pre-payment account and, if you have outstanding claims with an earlier due date, they are paid in the usual order of payment, i.e. in accordance with the order set out in subsection 105 (6) of the Taxation Act.

  1. What happens if an e-invoice has been issued, but then the claim is amended?

If we issue a new claim with the same due date for a larger amount, we will first send the bank an invoice that cancels the first invoice (credit invoice) and after that a new e-invoice with a larger amount.

  1. What happens if the land tax claim changes before the e-invoice is sent out?

In this case, we will send an e-invoice to those local authority claims due by 31 March or 1 October.

  1. What happens if the land tax claim changes after the due date?

We do not send a credit invoice or a new e-invoice.

  1. What if I have a valid payment schedule which includes land tax claims?

No e-invoice will be issued to you.

Payment of state fees and court securities

The state fees for actions in the commercial register, non-profit undertakings and foundations register, commercial pledge register, land register as well as state fees of the Patent Office and court cases (incl. the activities relating to the expedited procedure of payment orders); the state fees relating to the publication in the official publication Ametlikud Teadaanded (Official Announcements); and the claims for share capital, deposits and securities shall be paid into the bank account of the Ministry of Finance.

It is convenient to pay state fees and court claims in the e-services environment e-MTA of the Estonian Tax and Customs Board.

Payments can be made with a credit card or through bank links.

Bank links are available for the clients of SEB Pank, Swedbank, Luminor Bank, LHV Pank and Coop Pank.

If a reference number is indicated in the source document related to the establishment of the claim, you can pay the claim in the e-services environment e-MTA under the menu item Accounting – Payment – Payment of claim with reference number.

Sign in to the e-MTA

If you pay by bank transfer, please indicate in the payment order:

  1. The beneficiary: Rahandusministeerium
     
  2. The bank account of the Ministry of Finance:
    SEB Pank  IBAN EE571010220229377229, SWIFT EEUHEE2X
    Swedbank  IBAN EE062200221059223099, SWIFT HABAEE2X
    Luminor Bank  IBAN EE221700017003510302, SWIFT RIKOEE22
    LHV Pank – IBAN EE567700771003819792, SWIFT LHVBEE22
     
  3. The unique reference number received from the court, public e-file, the Patent Office or information system of the Ametlikud Teadaanded (Official Announcements). You need not indicate the reference number if you pay the state fee prior to the request of performing the activity.

    The amounts paid will be reflected in the e-services environment e-MTA under the menu item Accounting – Prepayment accounts.

Payment of securities determined by the Estonian Tax and Customs Board

Securities for the payment of tax arrears and securities for the payment of taxes calculated from excise and customs procedures shall be paid into the bank account of the Estonian Tax and Customs Board.

Securities can only be paid by bank transfer. Upon payment, please indicate in the payment order:

  1. the beneficiary: Maksu- ja Tolliamet
  2. the bank account number of the Estonian Tax and Customs Board:
    SEB Pank – IBAN EE641010052031018009, SWIFT EEUHEE2X
    Swedbank – IBAN EE252200221014193902, SWIFT HABAEE2X

NB! These bank accounts are only for security payments. To pay taxes and state claims, please use the requisites for paying taxes and state claims.

  1. reference number indicated in the decision of the establishment of security.

Payment of a student loan transferred to the State

The student loan (and associated costs) transferred to the state is paid into the bank account of the Ministry of Finance.

The student loan can only be paid by bank transfer. When paying, please indicate in the payment order:

  1. the beneficiary: Rahandusministeerium
  2. the bank account number of the Ministry of Finance:
    SEB Pank – IBAN EE091010220002255018, SWIFT EEUHEE2X
  3. explanation: the name of the debtor and the number of the student loan agreement.
  4. No reference number is required.

Speed of receipt of payments

Outside working time, interbank payments may reach a beneficiary’s bank account with a delay.

Further information on how quickly payments made from your bank account can reach the beneficiary’s account you can receive from your home bank.

Last updated: 05.04.2022

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