You are here

Creation of e-services account for business client

For the use of e-services, a legal or an authorised representative of a business company has to conclude a contract for use of e-Tax Board/e-Customs with the Estonian Tax and Customs Board.

Conclusion of the e-Tax Board/e-Customs contract

In the e-Tax Board/e-Customs

 

For the conclusion of a contract

  • Please enter the e-Tax Board/e-Customs as a private customer
  • Under the heading “Contract and settings” please choose the subheading “Inquiry on the right of representation from the Commercial Register”
  • Opens a list of business companies whom you are representing
  • Choose a business company in whose name you shall conclude a contract, and press the button “Conclude a contract”
  • Please examine the contract conditions
  • For the conclusion of a contract please press the button “I agree”
  • The conclusion of a contract shall include automatically the right to administer powers, i.e. the possibility to grant access rights for the users (accountants, customs agents, etc.) to the e-Tax Board/e-Customs services

NB! Member of the board must grant access for himself/herself to the services as well.


For the administration of powers

  • Refresh the web page of e-Tax Board/e-Customs
  • Enter in the role of representative
  • Under the heading “Contract and settings” please choose the subheading “Administration of powers”
  • Add the user; for this purpose please enter the personal identification code of the user
  • Add necessary powers (access rights to services) for the work of the user

A person whom you have granted access rights will get a role of a business customer, and the name of a business company he/she represents shall be displayed.

How to administrate powers of attorney via E-Tax Board/e-Customs » (539.82 KB, PDF)

Electronically using the digital signature

For the conclusion of a contract

  • Enter the data required in the upper part of the e-Tax Board/e-Customs contract (PDF)
  • Please sign the contract using your digital signature
  • Send the contract to the e-mail address of the Estonian Tax and Customs Board: e-maks@emta.ee
  • If you are the authorised representative, please attach the authorisation document as well
  • The Estonian Tax and Customs Board shall add its digital signature to the contract and send it back to your e-mail address
  • When the contract is concluded, the legal representative shall be granted access to the e-Tax Board/e-Customs immediately, and he/she shall get the possibility to designate users (accountants, customs agents, etc.) for granting access to the e-Tax Board/e-Customs services. For this purpose:

For the administration of powers

  • Please enter the e-Tax Board/e-Customs in the role of a representative
  • Under the heading “Contract and settings” please choose the subheading “Administration of powers”
  • Add the user; for this purpose please enter the personal identification code of the user
  • Add necessary powers (access rights to services) for the work of the user
  • A person whom you have granted access rights will be in a role of a business customer in the e-Tax Board/e-Customs, and the name of a business company he/she represents shall be displayed.

Forms of all statements, authorisation documents and applications you will find here (all in Estonian only).

How to administrate power of attorneys via E-Tax Board/e-Customs » (539.82 KB, PDF)

In service bureau

For the conclusion of a contract

  • If you are a legal representative of a business company, please present the following documents to the servicing attendant:
    - Identity document,
    - Application for concluding a contract for use of the e-Tax Board/e-Customs (35.84 KB, PDF), and
    - Authorisation document for use of the e-Tax Board/e-Customs where you shall indicate the person(s) whom you confer powers to use the e-Tax Board/e-Customs in the name of the company. A member of the board or a legal representative may authorise himself/herself orally as well to use the e-Tax Board/e-Customs.
     
  • If you are an authorised representative of a business company, please present the following documents to the servicing attendant:
    - Identity document,
    - Notarised authorisation document for concluding a contract for use of the e-Tax Board/e-Customs,
    - Application for concluding a contract for use of the e-Tax Board/e-Customs (35.84 KB, PDF), and
    - Authorisation document for use of the e-Tax Board/e-Customs where you shall indicate the person(s) who shall be conferred powers to use the e-Tax Board/e-Customs in the name of the company.

    Example of the contract for the use of e-Tax Board/e-Customs Environment (PDF).

Forms of all statements, authorisation documents and applications you will find here (all in Estonian only).

For the administration of powers

How to become a tax representative of a non-resident company in the e-Tax Board/e-Customs

  • Visit one of the service bureaus of the Estonian Tax and Customs Board.
  • Present your passport or ID at the service bureau.
  • Present a notarised power of attorney from the company you represent. The power of attorney must grant you:
    • the right to conclude the e-Tax Board/e-Customs portal authentication contract on behalf of the company and
    • the right to use the e-Tax Board/e-Customs on behalf of the company;
    • the right to register a company in the ETCB register, in case the company is not registered in Estonia.

If there are several companies on behalf you will act, every company must issue its own power of attorney.

  • Present the registration application for non-resident taxpayer filling out the form that you can find here (249.51 KB, PDF).

On behalf of a legal person, on the basis of power of attorney, one or more natural persons may use the e-services. It is possible to determine for every authorized person, which services meant for a business client he/she may use in the e-Tax Board/e-Customs, e.g. the special rights must be applied for the use of the e-Customs solution.

Before concluding the contract, please consult our officials to find out which services in the e-Tax Board/e-Customs you need to use, as respective application (notarized!) must also be presented.
 

User permissions of e-services


Services of the e-Tax/e-Customs have been assembled into packages considering the needs of different user groups, for example, the accountant´s package, e-customs services package, employment Register (TÖR) application for a business client, and so on. The user may be given either the permission to use the entire package or individual permissions from the package of permissions required by the user.

A legal representative of a legal person (a company, state, rural municipality or city authority, non-profit association) can use all services on behalf of the legal person and give permissions for using services to employees. Access permissions can be given, changed and cancelled in the e-Tax/e-Customs: “Contract and settings” → “Giving authorizations”.

The business client’s packages of access permissions and separate access permissions included in packages can be found from the table below.

Name of package Name of right
Application for payment in instalments Submitting simplified applications for payment of tax arrears in instalments
Using the Customs Decisions application Administering settings of a represented person in the Customs Decisions System (CUST)
Viewing customs decisions in the Customs Decisions System (CUST)
Submitting and viewing customs decisions in the Customs Decisions System (CUST)
Accountant´s package Compiling alcohol revenue stamp reports in the Revenue Stamps Information System (MAIS)
Administering alcohol revenue stamp documents and compiling reports in the Revenue Stamps Information System (MAIS)
Administering excise duty returns
Administering non-monetary liabilities
Administering declarations in the Application of Country-Based Reports (DAC4/CbC)
Submitting simplified applications for payment of tax arrears in instalments
Viewing the data of debt proceedings
Submitting FATCA declarations
Administering securities in the system of guarantees
Submitting gambling tax returns
Submitting INF declarations
Administering revenue stamps in the System of Strong Alcohol Revenue Stamps (KAMM)
Administering value added tax return (form KMD) annex INF1
Administering value added tax returns (form KMD)
Access denied to value added tax returns (form KMD)
Viewing value added tax returns (form KMD)
Viewing applications for registration as a person liable to value added tax (KMKR)
Administering joint reference number
Administering licences
Submitting forest transaction notice
Submitting advertisement tax returns and sales tax returns as a client
Using accounting application
Submitting of applications for the refund and transfer of overpaid amounts
Compiling tobacco revenue stamp reports in the Revenue Stamps Information System (MAIS)
Administering tobacco revenue stamp documents and compiling reports in the Revenue Stamps Information System (MAIS)
Compiling the certificate of average earned income for construction companies
Compiling the value added tax return (form KMD) section of the taxation data certificate
Compiling the payment data (form TSD) section of the taxation data certificate
Compiling the intra-Community supply (VD) section of the taxation data certificate
Compiling the tax arrears section of the taxation data certificate
Changing data in the Employment Register (TÖR)
Viewing data in the Employment Register (TÖR)
Limited submission of declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD). No access to annexes 1, 2 and INF1
Limited submission of declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD) and viewing of annexes 1, 2 and INF1
Submitting the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)
Access denied to the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)
Viewing the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)
Submitting the report on intra-Community supply (VD) and report on the amendment of intra-Community supply (VDP)
Submitting VAT registration applications Submitting applications for registration as a person liable to value added tax (KMKR)
Alcohol revenue stamps – right to submit Compiling alcohol revenue stamp reports in the Revenue Stamps Information System (MAIS)
Administering alcohol revenue stamp documents and compiling reports in the Revenue Stamps Information System (MAIS)
Alcohol revenue stamps – right to view Compiling alcohol revenue stamp reports in the Revenue Stamps Information System (MAIS)
Viewing alcohol revenue stamp documents in the Revenue Stamps Information System (MAIS)
Tobacco revenue stamps – right to submit Compiling tobacco revenue stamp reports in the Revenue Stamps Information System (MAIS)
Administering tobacco revenue stamp documents and compiling reports in the Revenue Stamps Information System (MAIS)
Tobacco revenue stamps - right to view Compiling tobacco revenue stamp reports in the Revenue Stamps Information System (MAIS)
Viewing documents of tobacco revenue stamps in the Revenue Stamps Information System (MAIS)
Using the MOSS application Administering applications of the special arrangements for imposing value added tax on electronic communications service and electronically supplied service (MOSS)
Customs services package Viewing data in the System of Consolidating the Movement Data of Excise Goods (AKLA)
Administering non-monetary liabilities
Viewing export declarations in the Export Control System (ECS)
Administering export declarations of a represented company in the Export Control System (ECS)
Administering export declarations in the Export Control System (ECS)
Dispatching electronic accompanying documents in the Excise Movement and Control System (EMCS)
Administering electronic accompanying documents in the Excise Movement and Control System (EMCS)
Limited dispatching of electronic accompanying documents in the Excise Movement and Control System (EMCS)
Limited reception of electronic accompanying documents in the Excise Movement and Control System (EMCS)
Receiving electronic accompanying documents in the Excise Movement and Control System (EMCS)
Administering securities in the system of guarantees
Administering manifests, lists, general and entry declarations in the Import Control System (ICS)
Viewing manifests, lists, general and entry declarations in the Import Control System (ICS)
Viewing manifests and general declarations of entry in the System of Processing Electronic Entry Messages (IMF)
Viewing manifests and general declarations of entry in the System of Processing Electronic Entry Messages (IMF)
Submitting notifications and applications in the Excise Goods Monitoring Information System (JVIS)
Viewing notifications and applications in the Excise Goods Monitoring Information System (JVIS)
Administering joint reference number
Administering supplementary accompanying documents of excise duty in the Electronic System of Supplementary Accompanying Documents of Excise Duty (LIDO)
Viewing supplementary accompanying documents of excise duty in the Electronic System of Supplementary Accompanying Documents of Excise Duty (LIDO)
Administering licences
Administering transit declarations and declarations of TIR transport and viewing registered securities in the Transit Data Exchange System (NCTS)
Compiling and viewing director's reports in the Transit Data Exchange System (NCTS)
Administering securities in the Transit Data Exchange System (NCTS)
Viewing transit declarations and registered securities in the Transit Data Exchange System (NCTS)
Viewing transit declarations and notices of arrival and unloading in the Transit Data Exchange System (NCTS)
Administering transit declarations and viewing registered securities in the Transit Data Exchange System (NCTS)
Viewing accompanying documents of excise duty and compiling reports in the National Electronic System for Administering Excise Duty Documents (SADHES)
Dispatching accompanying documents of excise duty in the National Electronic System for Administering Excise Duty Documents (SADHES)
Limited dispatching of accompanying documents of excise duty in the National Electronic System for Administering Excise Duty Documents (SADHES)
Limited administering of acceptance notices of accompanying documents of excise duty in the National Electronic System for Administering Excise Duty Documents (SADHES)
Administering of acceptance notices of accompanying documents of excise duty in the National Electronic System for Administering Excise Duty Documents (SADHES)
Submitting general declarations in the Entry Declarations Processing System (SUMDEC)
Storer in the Entry Declarations Processing System (SUMDEC)
Submitting and changing general declarations in the Entry Declarations Processing System (SUMDEC)
Terminal keeper in the Entry Declarations Processing System (SUMDEC)
Goods receiver in the Storage Notification Processing System (TERM)
Terminal keeper in the Storage Notification Processing System (TERM)
Carnets and receipts in the International Road Transport System (TIR)
Limited authorization in the International Road Transport System (TIR)
Authorized recipient in the International Road Transport System (TIR)
Compiling customs declarations and SIMP reports in the Declaration Processing System (Complex)
Administering customs declarations and viewing SIMP reports in the Declaration Processing System (Complex)
Submitting applications for changing and declaring invalid customs declarations in the Declaration Processing System (Complex)
Inserting and viewing customs declarations and viewing SIMP reports in the Declaration Processing System (Complex)
Viewing customs declarations and SIMP reports in the Declaration Processing System (Complex)
Using the Information System of Customs Inspections (TOTS2)
Fuel owner or person ordering the conformity document
Employment Register (TÖR) application for business client Changing data in the Employment Register (TÖR)
Viewing data in the Employment Register (TÖR)
Send data through system-to-system interface Sending value added tax return (form KMD) data by machine-to-machine interface
Sending Employment Register (TÖR) data by machine-to-machine interface
Management of rights and authorizations Management of rights and authorizations
Submit EU value added tax refund applications Submit EU value added tax refund applications
Certificate of average earned income for construction companies Certificate of average earned income for construction companies
Receive gambling revenue stamps Receive gambling revenue stamps
Receive alcohol and tobacco revenue stamps Receive alcohol and tobacco revenue stamps
Receive tobacco revenue stamps Receive tobacco revenue stamps
Use customs securities account Use customs securities account
Submit land tax data Submit land tax data
Submit customs declarations Submit customs declarations
Use customs prepayment account Use customs prepayment account
Issuing fuel conformity document (VDS) Issuing fuel conformity document (VDS)
Fuel warehouse keeper Fuel warehouse keeper

 

21.12.2018