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Information for non-residents for using e-services

  • When you first log on into the e-Tax/e-Customs, a user account will be created for you.

  • You will need access privileges to be able to use e-services.

  • In order to use e-services on your own behalf, first you will need to link the user account to a person. When you link the user account to a person, you will receive automatic access privileges for using e-services on your own behalf:

    • if you have been registered as a non-resident already, contact the client service of the Estonian Tax and Customs Board (ETCB) with a request to link the user account to your person;
    • if you have not been registered as a non-resident, contact the ETCB's client service with a request to register yourself as a non-resident and to then link the account created to your person.
  • In order to use e-services only on behalf of a party represented, a user account does not need to be linked to a person beforehand; however, you do need access privileges on behalf of the party represented, which may be granted based on a user name also:

    • contact the ETCB's client support in order to find out your user name or add access privileges on behalf of a party represented, by presenting an authorisation document.

E-mail address for the ETCB’s client support: e-maks@emta.ee.


After receiving access privileges, you may view and change your user account information as follows
  • Open in the e-Tax/e-Customs the user account (‘Agreement and settings’ → ‘User account’).

  • User information will be displayed.

  • If the account has no link to a person, the page will have a button for initiating the merging of accounts and changing contact details. You can change the telephone number and the e-mail address.

  • You can remove means of authentication; however, you cannot remove:

    • authentication using an Estonian personal identification code,

    • the last valid means of authentication.


Merging accounts


If you have multiple user accounts, you can merge them with one another.

  • At any one time, you can only merge two of your own accounts – your non-personalised account with your personalised account.

  • The accounts must be active.

  • Only those accounts that are not personalised have a button for initiating the merging of accounts.

  • A merging request will be active for 48 hours, after which time it will be removed.

  • Steps

    1. Log on into the e-Tax/e-Customsusing the account not linked to the person.

    • Open the user account (‘Agreement and settings’ → ‘User account’).
    • Choose the initiation of the merging of accounts.
    • A form will open for searching for the user account with which account merging is sought.
    • Confirm your wish to merge.

    2. Next, log in using your other account, which you wish to merge:

    • Open the user account (‘Agreement and settings’ → ‘User account’).
    • The user account will display notification about the initiation of the merging of accounts, with the user name for the account to be amalgamated displayed.
    • Confirm the merging.
  • If the account to be merged has a means of authentication that the main account does not, it will be included among the means of authentication for the main account.
  • The account to be merged will be closed.