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 Accounting – Payment – Payment of claim with reference number.
If you pay taxes and state claims by bank transfer, please indicate in the payment order:
- The beneficiary: Maksu- ja Tolliamet
- 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
- Personal reference number
You will find your personal reference number by search of personal reference number.
- 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;
- study loan.
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). The maximum amount, which is allowed to pay in cash, is 10 000 euro.
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 Accounting – Payment – Ordering 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.
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.
If you pay by bank transfer, please indicate in the payment order:
- The beneficiary: Rahandusministeerium
- 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
- 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:
- the beneficiary: Maksu- ja Tolliamet
- 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.
- reference number indicated in the decision of the establishment of security.
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: 11.02.2023