Tax returns and forms
INF tax returns
Form INF 9 (tax return on use of gifts, donations and other revenues) shall be submitted to the Estonian Tax and Customs Board by 1 July of the year following the given calendar year. If the association was inscribed on the list as from 1 July, form INF 9 shall be submitted for the time of being inscribed on the list in the given calendar year (from 1 July to 31 December). The tax return shall also be submitted if no gifts and donations have been made or no gains and losses have occurred during a calendar year.
Form INF 4 (tax return concerning gifts and donations received) shall be submitted to the Estonian Tax and Customs Board by 1 February of the year following the given calendar year. The tax return shall be filed by non-profit associations, foundations or religious associations (recommended) on gifts and donations received in the given calendar year from natural persons, legal persons or non-residents which have a permanent business establishment in Estonia. The tax return need not be filed if no gifts and donations have been received.
Please note that the Estonian Tax and Customs Board has an obligation to delete an association from the list if it has failed to submit at least for three consecutive times, by the term or pursuant to the procedure prescribed by legislation, a report or tax return, or it has delayed payment of amount of tax at least for three consecutive times (Income Tax Act, subsection 11 (71)).
- Form INF 9 (1.33 MB, PDF) Tax return on use of gifts, donations and other revenues (valid from 01.01.2015) (in Estonian)
- Instructions for filling in Form INF 9 (172.37 KB, PDF) (in Estonian)
- Explanations of revenue entries (128.52 KB, PDF) (in Estonian)
- Form INF 9 (42.33 KB, PDF) Tax return on use of gifts, donations and other revenues (was valid until 31.12.2014) (in Estonian)
- Form INF 4 (48.9 KB, PDF) Tax return on gifts and donations received (in Estonian)
See in addition:
List of non-profit associations, foundations and religious associations benefiting from income tax incentives
If you need any assistance,
- please send an e-mail: firstname.lastname@example.org
- call us on the following numbers: 676 2029, 676 2007
- Income Tax Act
- Regulation of the Minister of Finance No. 53 of 18 December 2014 (in Estonian)
- Non-Profit Associations Act
- Foundations Act
- Churches and Congregations Act
- Administrative Procedure Act
- Estonian Sports Registry (in Estonian)
- Religious associations registered in Estonia (124.94 KB, PDF) (in Estonian)
- Training courses in the Estonian Tax and Customs Board (in Estonian) »