Robuta

https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/technical-support
From this page you can find help with any technical issues that may occur when using the e-services environment e-MTA.
technical supportcustoms boardestoniantax
https://www.emta.ee/en/private-client/taxes-and-payment/tax-incentives/training-expenses
A natural person can deduct from their income the training expenses paid by them during the calendar year for their own and for their children, grandchildren,...
customs boardtrainingexpensesestoniantax
https://www.mediaoffice.abudhabi/en/economy/abu-dhabi-customs-and-indias-central-board-of-indirect-taxes-and-customs-sign-a-statement-of-cooperation/
Nov 27, 2025 - Abu Dhabi Customs and India’s Central Board of Indirect Taxes and Customs have signed a statementto foster innovation in facilitating in bilateral trade...
abu dhabicentral boardindirect taxescustoms
https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/income-platform-work
The income earned through a platform (including an app) is taxable and there are different ways to meet the tax liability. Active income generated by a...
customs boardincomeplatformworkestonian
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/authorities-crossing-points
Electronic border queue reservation for motor vehicles and contact details of authorities at border crossing points.
customs boardauthoritiescrossingpointsestonian
https://www.emta.ee/en/business-client/taxes-and-payment/excise-duties/alcohol
A business engaged in the manufacturing of alcohol, import to Estonia, export from Estonia or sale of alcohol must be aware of the requirements of the Alcohol...
customs boardalcoholestoniantax
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-status
Customs status determines the taxation of goods, application of commercial policy measures and the completion of customs formalities, depending on whether they...
customsstatusestoniantaxboard
https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/taxation-services
Here we give an overview of the place of supply of services, taxation of domestic transactions and acts, export and import of services, intra-Community supply...
customs boardtaxationservicesestonian
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates
On this page you will find the rates of income tax, social tax, contribution to mandatory funded pension and unemployment insurance premium applicable from...
tax ratescustoms boardestonian
https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims
Estonian tax system consists of state and local taxes. The Estonian Tax and Customs Board collects state taxes and may be involved in the collection of local...
customs boardtaxesclaimsestonian
https://www.emta.ee/en/private-client/consignments-travel-moving/travel/third-country-estonia
Travellers coming from a non-EU country (or a third country) to Estonia may bring along goods of a non-commercial nature with the customs value up to the duty...
thirdcountryestoniataxcustoms
https://www.emta.ee/en/business-client/e-services-training-courses/advice/employers-ukrainians
What must an Estonian employer take into account when recruiting refugees who have arrived in Estonia because of the war situation in Ukraine?
customs boardemployersukrainiansestoniantax
https://www.emta.ee/en/business-client/registration-business/registration-field-construction
From 1 October 2023, larger constructions, subcontracting chains and employees allowed at constructions must be registered in the Information System for...
in the fieldregistrationconstructionestoniantax
https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-representatives-non-residents
The tax representative of a non-resident is a person to whom a corresponding activity licence has been issued by the Estonian Tax and Customs Board (ETCB) and...
customs boardtaxrepresentativesnonresidents
https://www.emta.ee/en/private-client/consignments-travel-moving/travel/declaration-goods
A customs declaration is a document containing details about the goods imported (introduced into the European Union) and must be submitted by both visitors and...
customs boarddeclarationgoodsestoniantax
https://www.emta.ee/en/business-client/e-services-training-courses/advice/what-tax-behaviour-ratings-tell-you
The e-service of tax behaviour ratings helps businesses keep their tax matters in order.
what thetaxbehaviourratingstell
https://www.emta.ee/en/business-client/e-services-training-courses/training-courses
We organise training courses free of charge to taxpayers. Participation is possible after electronic registration.
customs boardtrainingcoursesestoniantax
https://www.emta.ee/en/business-client/taxes-and-payment/excise-duties
In Estonia, excise goods (alcohol, tobacco products, fuel and electricity) are taxed with excise duty. Taxation of excise goods is regulated by the Alcohol,...
excise dutiescustoms boardestoniantax
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/fringe-benefits
By its nature, fringe benefit is the income of the recipient (employee), but paying income and social tax on the fringe benefit is the obligation of the person...
fringe benefitscustoms boardestoniantax
https://www.emta.ee/en/news/reminder-increase-basic-exemption-contact-your-employer
The current so-called tax hump will disappear from the new year and a uniform calculation of basic exemption of up to 700 euros per month will apply to all...
reminderincreasebasicexemptionemployer
https://www.emta.ee/en/business-client/customs-trade-goods/customs-information-systems/instructions-case-failure
Please find here the instructions and information on fall-back procedures in case of failure of IT systems.
in theinformation systemsinstructionscasefailure
https://www.emta.ee/en/business-client/taxes-and-payment/payment-arrears/payment-taxes
The information on this page is intended to help in paying taxes and state claims, state fees, court securities, and securities established by the Estonian Tax...
customs boardpaymenttaxesestonian
https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/placing-under-customs-procedures
Goods brought into or taken out of the customs territory of the European Union shall be placed under the desired customs procedure depending from the further...
placingcustomsproceduresestoniantax
https://www.emta.ee/en/private-client/foreigner-non-resident/foreigners/use-e-services
E-services of the Estonian Tax and Customs Board are available in the e-services environment e-MTA.
foreignersuseservicesestoniantax
https://www.emta.ee/en/business-client/registration-business/gambling-operators
In Estonia, it is allowed to organise gambling that complies with the requirements of the Gambling Act.
customs boardgamblingoperatorsestoniantax
https://www.emta.ee/en/private-client/taxes-and-payment/payment-arrears
State taxes, payments and other financial obligations arising from law (interest, penalty payments, fines, etc.) and pecuniary punishments, fines, and case...
customs boardpaymentarrearsestoniantax
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/trade-covid-19-conditions
On this web page you will recommendations for consignees and consignors.
trade incustoms boardcovidconditionsestonian
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/contributions-mandatory-funded-pension
The contribution to the mandatory funded pension is a social security contribution established by the Funded Pensions Act for the purposeful financing of the...
customs boardcontributionsmandatoryfundedpension
https://www.emta.ee/en/private-client/consignments-travel-moving/travel/prohibited-and-restricted-goods
There are quantitative restrictions or special requirements imposed on certain goods when travelling. Be sure to check the special requirements before...
customs boardprohibitedrestrictedgoodsestonian
https://www.emta.ee/en/business-client/customs-trade-goods/customs-information-systems
On this page you will find an overview of customs information systems.
information systemscustomsestoniantaxboard
https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax
Value added tax (VAT) is a tax imposed by the state and is paid by persons registered as VAT liable either in case the liability arises or voluntarily. The...
value added taxcustoms boardestonian
https://www.emta.ee/en/business-client/registration-business/gambling-operators/list-legal-gambling-operators
This page lists operators that hold a licence for organising gambling in Estonia.
list ofcustoms boardlegalgamblingoperators
https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer
The obligation to register as a person liable to VAT arises if the supply of the transactions specified in subsection 3 of § 19¹ of the Value Added Tax Act,...
as acustoms boardregistrationvatpayer