At any time persons can check the current state of their tax liabilities and the amount of tax arrears, if relevant, through the public inquiry of arrears or in the e-MTA ("Accounting" – "Claims" – "Overview of claims").
The easiest, quickest and cheapest way is to pay the tax arrears that have arisen immediately by transferring the amount of tax arrears into the bank account of the Estonian Tax and Customs Board (see ”Requisites for payment of taxes“). When making a bank transfer, please indicate on the payment order your reference number, which can be found using the search of personal reference number.
In a case where a claim for VAT refund has arisen, the Estonian Tax and Customs Board has the right to check the claim before satisfying it. As a rule, we refund VAT within 60 days, but we may extend the term of payment, if necessary. If you have a claim for refund and tax arrears at the same time, we will collect the whole amount of the arrears, regardless of the amount being checked in relation to the claim for refund.
A taxable person may request for payment of tax arrears in instalments if the immediate payment of the tax arrears is not possible due to temporary solvency problems. Payment of tax arrears in instalments means that tax arrears will be paid in monthly instalments on the basis of the approved payment schedule. If tax arrears are neither paid on time nor scheduled for payment in instalments, the Estonian Tax and Customs Board will initiate compulsory execution of tax arrears, which involves the seizure of bank accounts, disposition of a visible prohibition on property and transmitting the tax arrears to the bailiff for the performance of enforcement actions, if necessary.
In the case of transmitting tax arrears to the bailiff, the bailiff’s remuneration and other related costs will be added to the tax arrears payable by the debtor. Please note that the bailiff’s remuneration and costs must be paid even if the tax liability has decreased due to later corrections in the tax return. Therefore, it is important to make sure that information entered in tax returns is accurate.