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Requirements for authorisation in the Estonian Tax and Customs Board

An authorisation is a collection of rights within the limits of which a representative may act on behalf of the principal. It is essential for the Estonian Tax and Customs Board that the content of an authorisation would be understandable and the person granting the authorisation and authorised person would be identifiable. An authorisation may be granted orally or in written form (by a power of attorney).

The Estonian Tax and Customs Board shall accept:

  • an oral authorisation – is valid on procedural acts only together withaparty to the proceedings;

  • an unattested written authorisation, unless the legislation states the different obligatory form of authorisation;

  • an authorisation attested by a notary;

  • an authorisation signed digitally;

  • an authorisation granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
  • an authorisation confirmed by a sworn advocate.