In e-Tax/e-Customs it is now possible to draw up a tax information certificate, which may be submitted to banks as an additional document to a loan application, or to other companies for other purposes. A digital seal of the Estonian Tax and Customs Board may be added to the certificate, which can then be sent to the desired email address.
Content and compilation of certificate
A legal person's certificate shall contain the following data:
- data on labour, wages and payments (based on the employment register and form TSD of tax return)
- VAT return data
information on transaction partners declared in part A of VAT return annex (by fields of activity)
information on transaction partners declared in part B of VAT return annex (by fields of activity)
- data of report on intra-Community supply
- tax arrears in the period selected and at the date of completion of the certificate
You can choose the data blocks – whether one, several or all – to be inserted in the certificate.
You can also select the beginning of the reporting period. The beginning of the period shall not be earlier than 26 months as from the date of completion of the certificate.
The end date of the period is always the date of compilation of the certificate.
The selected information shall be displayed on the certificate by months, except for the tax returns, the data of which shall be displayed on an annual basis.
Language of certificate
The certificates can be compiled in Estonian, Russian or English.
Compilation of certificate
In order to compile a tax information certificate, log on to e-Tax/e-Customs and select the heading "Claims and liabilities" > "Certificates". Thereafter click on "Alusta tõendi koostamist" ("Start certificate compilation") and select the "Maksuandmete tõend" ("Tax information certificate") from a drop-down menu.
On the following page select the language, beginning of the reporting period and the information to be displayed on the certificate. All relevant data blocks are selected by default. You can eliminate unnecessary information by removing a tick from the box next to such information.
To draw up a certificate select "Koosta tõend" ("Compile a certificate"). The system generates a certificate in PDF format, which can be opened and saved on your computer.
Adding a digital seal
There is a link next to the certificate for adding a digital seal. Upon addition of a digital seal a container is generated, which has the certificate in PDF and XML format. A digital seal added to the certificate confirms that the certificate has been issued by the Estonian Tax and Customs Board and the data presented are accurate and reliable.
To send the certificate select the link "Saada e-kirjaga" ("Send via email"), write the recipient's email address in the box on the page and then click "Saada" ("Send"). The certificate shall be sent to the recipient as an email attachment. Following a click on the "Saada" ("Send") button a notification is displayed on whether the sending was successful or not.
The certificates are sent from the official email address firstname.lastname@example.org, and the automatic content of the email is as follows:
Please find attached to this email the tax information certificate of the Estonian Tax and Customs Board.
Estonian Tax and Customs Board"
A recipient can be certain that a certificate in BDOC file format received from email@example.com is a document sent by the Estonian Tax and Customs Board.
The certificates are registered in the information system of the Estonian Tax and Customs Boards at the time of compilation, and in case of doubts, the certificates can be reproduced.
Drawing up and sending the certificate is free of charge.