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Principles of e-MTA access permissions for a legal person

To use the e-MTA services, users are required to have access permissions. Here you will find information about the principles of access permissions and instructions for granting access permissions in the e-MTA.

Principles of access permissions

Packages of access permissions given automatically

Based on the data from the commercial register, representatives of a legal person automatically receive the following access permissions for using the e-MTA:

  • in case of exclusive right of representation, board members receive:

    • “the package for viewing legal person’s data” and
    • “the package for legal person's representative”,
  • a legal person’s depositary of documents receives “the package for viewing legal person’s data”.

Access permissions in case of joint right of representation

Based on the data from the commercial register, board members with the joint right of representation of a legal person shall automatically receive the package of access permissions named “Choose legal person's representative”. However, it does not give the board members the right to use the e-MTA services.

In order to use the e-MTA services on behalf of an enterprise, board members have to:

  1. select at least one representative from amongst themselves;
  2. inform the Estonian Tax and Customs Board (ETCB) about it with an authorisation that is digitally signed by all board members;
  3. send the authorisation to the ETCB:
  • via the e-MTA:

    • by selecting “Communication” – “Correspondence” or
    • by clicking on “Send Message” in the e-MTA Help Center, or
  • go to a service bureau.

If a representative is not selected, an alternative way to use the e-MTA have to be chosen.
 

What "the right of the representative of a person to administer the user rights of applications" allows

In the e-MTA, "the right of the representative of a person to administer the user rights of applications” (code: P_EXTERNAL_USER_MANAGER) allows to:

  1. view representatives’ access permissions;
  2. give access permissions to representatives;
  3. edit and terminate representatives’ valid access permissions;
  4. clone representatives’ current and future access permissions;
  5. compare representatives’ access permissions;
  6. add representative to favourites and remove them from favourites;
  7. subscribe to notifications about access permissions.

“The right of the representative of a person to administer the user rights of applications” replaces the former D-authorisation and is included in “the package for legal person's representative”.


Automatic termination of access permissions

In the event of bankruptcy of a legal person, all access permissions granted to the legal person and its representatives shall be terminated, except “the package for viewing legal person’s data” granted to board members.

In the event of dissolution of legal person (deletion from the commercial register), access permissions granted to the legal person and the access permissions granted on the basis thereof shall be terminated.

In the event of closing legal person’s accounting for taxation purposes, all access permissions granted on behalf of that legal person, except “the package for viewing legal person’s data” granted to board members, shall be terminated.
 

Access permissions in the e-MTA

Giving access permissions to representatives

When granting access permissions to your representatives, you can decide whether the access permission can be delegated or not (i.e. whether the person that receives the permission from you can, in turn, pass it on).

All access permissions given to representatives shall always grant the following rights:

  1. to view and edit the contact details of the person represented;
  2. to receive and read the administrative acts of the person represented;
  3. to read notifications sent to the person represented;
  4. to conduct correspondence with the Estonian Tax and Customs Board on behalf of the person represented.
In the e-MTA: Settings – Access permissions – Access permissions of representatives.
Necessary access permission: “the right of the representative of a person to administer the user rights of applications”.

Giving access permissions to another enterprise

If an enterprise gives an access permission or package of access permissions for representing itself to another enterprise (e.g. an accounting firm, customs agency), the representative of the other enterprise who has “the right of the representative of a person to administer the user rights of applications” will automatically receive “the right of the representative of the legal person to administer the user rights of applications of another legal person within the limits of given authorisations”. It allows the enterprise to pass the access permission received on to its employees, for example, to accountants.

  • Giving an accounting firm “the accountant’s package" for representing your enterprise

The illustration below explains how an enterprise can give “the accountant’s package” to another enterprise, but the same method can be applied to all access permissions and packages of access permissions.

Giving access permissions to another enterprise

The representative must have “the right of the representative of a person to administer the user rights of applications”.

  1. Sign in to the e-MTA;
  2. select a represented person on whose behalf you want to give the access permission;
  3. go to “Access permissions of representatives” and click on the button “New access permission”;
  4. find the enterprise you want to give the access permission by inserting its registry code or choose from favourites;
  5. select “Search”;
  6. set the “valid from” date of the access permission (the “valid until” date can be added later);
  7. do not fill in the search fields under the tabs “Packages of access permissions” and “Separate permissions” and select “Search”;
  8. find the necessary access permissions either from packages or separate permissions, tick the boxes and click on “Add”.

Giving employees the access permission received by your enterprise

The representative must have “the right of the representative of a person to administer the user rights of applications”.
With the access permission granted to an enterprise, representative automatically receives “the right of the representative of the legal person to administer the user rights of applications of another legal person within the limits of given authorisations” that allows the representative to pass the access permissions on to its employees.

  1. Sign in to the e-MTA;
  2. select the enterprise that granted the access permission as the represented person;
  3. go to “Access permissions of representatives” and click on “New access permission”;
  4. find the representative of your enterprise you want to give the access permission either by using his or her personal ID code, registry code, or user ID or choose from favourites;
  5. select “Search”;
  6. if you want to give the same access permission to several representatives, repeat the search;
  7. set the “valid from” date of the access permission (the “valid until” date can be added later);
  8. decide whether a representative can delegate the access permission, i.e. pass it on to another person;
  9. do not fill in the search fields under the tabs “Packages of access permissions” and “Separate permissions” and select “Search”;
  10. find the necessary access permissions either from packages or separate permissions, tick the boxes;
  11. and click on “Add”.
Cloning access permissions

Cloning is copying the access permissions already given to one representative and giving them to another representative.

Only the access permissions valid currently and in the future can be cloned.

It is not possible to clone:

  1. invalid access permissions;
  2. packages of access permissions given automatically. If the access permissions of a representative include an automatically granted package, all other access permissions except the automatically granted package will be cloned.
In the e-MTA: Settings – Access permissions – Access permissions of representatives.
Necessary access permission: “the right of the representative of a person to administer the user rights of applications”.

Comparing representatives’ access permissions

The comparison of access permissions helps establish why an e-service can be used by one representative and not by another. The reason may be that one representative is missing a necessary access permission and the comparison will help to identify it.

The access permissions of up to two representatives can be compared at the same time.

Comparative table contains the valid access permissions and packages of access permissions of the selected representatives.

In the e-MTA: Settings – Access permissions – Comparison of representatives access permissions.
Necessary access permission: “the right of the representative of a person to administer the user rights of applications”.

Adding favourites

Representatives can be added to favourites. It is convenient to look up representatives from favourites when giving access permissions because then you do not have to remember the personal ID or registry code of a representative.

Both natural and legal persons can be added to favourites.

Representatives can be added to favourites on the page “Access permissions of representatives”, on search forms, or when giving access permissions. To add representatives to favourites, click on the star after the name of a representative.

In the e-MTA: Settings – Access permissions – Access permissions of representatives.
Necessary access permission: “the right of the representative of a person to administer the user rights of applications”.

Delegating access permissions

If the access permission or package of access permissions given to you can be delegated, it means that you can pass this access permission on to another person.

Access permissions or packages of access permissions that can be delegated are marked in the e-MTA with an arrow icon behind the permission’s name.

In the e-MTA: Settings – Access permissions – My access permissions.

Discarding access permissions

Access permissions given to you can be discarded. Only the packages of access permissions granted automatically by the system cannot be discarded.

You can discard one, several or all access permissions or packages of access permissions at the same time.

You can select the date for discarding from a calendar or discard right away.

In the e-MTA: Settings – Access permissions – My access permissions.

Subscribing to notifications about access permissions

You can subscribe to the e-MTA notifications about access permissions. Notifications will help to remind you the expiry of your or your representatives’ e-MTA access permissions so that you can promptly extend them if necessary. Legal persons can also subscribe to notifications about representatives receiving or discarding access permissions. Notifications are sent to the e-mail address in your contact details (in the e-MTA: Settings – Contact details).

  • Notifications about your access permissions
In the e-MTA: Settings – Access permissions – My access permissions.
Necessary access permission: “the right of the representative of a person to administer the user rights of applications”.
If you represent more than one person in the e-MTA, select “General overview” and then “Settings” – “Access permissions” – “My access permissions” to subscribe. You will receive notifications about the access permissions of all represented persons.
  • Notifications about representatives’ access permissions

The following notifications concerning the access permissions of representatives can be subscribed to:

  1. notification about an access permissions given to a representative;
  2. notification about an access permissions discarded by a representative;
  3. notification about the access permissions of a representative about to expire;
  4. notification about the expired access permissions of a representative.
In the e-MTA: Settings – Access permissions – Access permissions of representatives.
Necessary access permission: “the right of the representative of a person to administer the user rights of applications”.