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Questions and answers concerning taxation data certificates

Which information is displayed in income data table of a natural person who has submitted a joint tax return with his/her spouse?
The information displayed on the certificate originates only from the tax return of the person compiling the certificate.
If the recipient of information requires the data of both spouses, they have to submit separate taxation data certificates. The current legislation of the Republic of Estonia does not permit one spouse to submit other spouse's data to third persons. Each person can draw up and submit a certificate with only his/her information.
 

Does the income data table of a natural person show different types of income (wages, income from rent, etc.)?
The income reported on the income tax return form A and form E (business income) is shown as a total of all types of income, and different types of income (wages, income from rent, foreign source income, etc.) are not distinguished on the certificate.
 

Which information is displayed in the table of arrears?
Arrears table shows the arrears for those months of the selected period when the outstanding amount exceeded 100 euros at the beginning of the month.
Furthermore, the outstanding amount is shown at the date of completion of certificate and it is shown only when the debt does not exceed 100 euros.
If there are no arrears in the period selected, the certificate contains information "No tax arrears in the period selected".
 

If the person wishes to have all the data on the certificate, is it possible to do it at once? 
When compiling the certificate all data blocks are marked by default. If the person compiling the certificate does not change anything and only clicks on "Koosta tõend" ("Compile a certificate"), the certificate shall have all the information. If certain information is not necessary, one can remove a tick from the box next to such information.
 

Which data from which period are displayed in the block "Payments and taxes declared by employers on the basis of the TSD declaration"?
The start of the reporting period cannot by earlier than 26 months as of the date of completion of the certificate.
The certificate shall have the information of those TSD forms, which have been submitted to the Estonian Tax and Customs Board and are valid as at the date of completion of the certificate. If form TSD of tax return has been submitted for the month (also when the deadline for submission of form TSD has not yet arrived), in which the certificate is compiled, the data of such month are also displayed on the certificate.


Is the certificate free of charge in any event; even when the digital seal of the Estonian Tax and Customs Board is added to it?
The certificate is always free of charge, even with the digital seal.


Does the certificate come from a certain email address to be sure of its validity? 
The Tax and Customs Board issues the certificates under the official email address teated@emta.ee. The certificate is attached to the email in BDOC format.

The default content of email is as follows:
"Dear Sir/Madam,
Please find attached to this email the taxation data certificate of the Estonian Tax and Customs Board.
Best regards,
Estonian Tax and Customs Board"


Which information is displayed on the taxation data certificate when the person is a self-employed person?
The certificate of a self-employed person can contain all tax information blocks of such a person, as well as the information from value added tax returns and TSD forms if the self-employed person is an employer or VAT payer.


Do the service bureaus of the Tax and Customs Board also issue the certificates?
Yes, our service bureaus issue the taxation data certificates.

 

24.05.2019