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.
legal gamblingcustoms boardlistoperatorsestonian
https://www.gov.uk/government/publications/revenue-and-customs-brief-21-2020-withdrawal-of-the-vat-retail-export-scheme-and-the-tax-free-shopping-concession
This brief confirms the withdrawal of 'airside' tax-free shopping in the UK and the VAT Retail Export Scheme from Great Britain, following the UK transition.
revenuecustomsbriefwithdrawalvat
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.
information systemsinstructionscasefailureestonian
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.ainonline.com/aviation-news/business-aviation/2023-10-19/uas-international-trip-support-adds-customs-tax-services
UAS is a member of CBP's after-hours services program
international tripcustoms taxuassupportadds
https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/online-purchases
If you order goods from a foreign online store, your parcel may be subject to declaration and taxation in case the country of departure of the goods is outside...
online purchasescustoms boardestoniantax
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...
registrationfieldconstructionestoniantax
https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/business-income
Business income is taxable with income tax, social tax and, in the case of an obligated person with contribution to mandatory funded pension.
business incomecustoms 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/registration-business/gambling-operators/reporting-and-access
One of the conditions for obtaining an operating permit for organising gambling is the existence of a control system for electronic gambling reporting and the...
customs boardreportingaccessestoniantax
https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/income-employment
The income of non-residents derived from employment or from provision of services, as well as fringe benefits from activities in Estonia are income taxable in...
customs boardincomeemploymentestoniantax
https://www.emta.ee/en/private-client/board-news-and-contacts/contacts/official-requests
Official requests can be submitted as a request for information, a request for explanation or a memorandum. You can also submit an inquiry about the processing...
customs boardofficialrequestsestoniantax
https://www.manchester.gov.uk/info/10084/private_landlords_information/7126/tax_advice_from_hm_revenue_and_customs_hmrc
Tax advice from HM Revenue and Customs (HMRC)
tax advicehmrevenuecustoms
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/income-tax-and-basic-exemption
In Estonia, companies pay (corporation) income tax only when profit is distributed as dividends or in other form, on fringe benefits, gifts, donations, costs...
income taxcustoms boardbasicexemptionestonian
https://www.emta.ee/en/private-client/foreigner-non-resident/foreigners
Overview of income declaration and possibilities of using e-services for people coming from abroad to work in Estonia.
customs boardforeignersestoniantax
https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/finding-commodity-code
The amount of import duties on goods depends on a commodity code, the country of origin of the goods and the value of the goods. Therefore, it is very...
customs boardfindingcommoditycodeestonian
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/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/private-client/e-services-tax-literacy/advice/how-spot-scam-messages-and-calls
The aim of scam e-mails, text messages and calls is to obtain person's personal data or money. Scam e-mails are sent and scam calls are made by scammers...
scam messagesspotcallsestoniantax
https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/technical-information-services
Here you can find links to the technical specifications of tax and customs systems, including format requirements for electronically delivered documents and...
technical informationcustoms boardservicesestoniantax
https://www.emta.ee/en/business-client/registration-business/employment-register/termination-employment
The employer must register the termination of employment within 10 (ten) calendar days from the date of termination of employment.
customs boardterminationemploymentestoniantax
https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods
Goods brought into or taken out of the customs territory of the European Union are subject to general rules and procedures provided for in the Union Customs...
customs boardtransportgoodsestoniantax
https://www.ey.com/en_vn/technical/tax/tax-and-law-updates/change-to-value-added-tax-refund-conditions-effective-1-january-2026
This alert aims to highlight key change introduced by Law No. 149/2025/QH15 on value-added tax (VAT) and Decree No. 359/2025/ND-CP (Decree 359), which remove...
global trade alertvalue addedcustomsjanuarychange
https://www.emta.ee/en/private-client/taxes-and-payment/tax-incentives/contributions-supplementary-funded-pension
Contributions to the supplementary funded pension or the III pension pillar may be deducted by a person up to 15% of the income taxable in Estonia, but not...
contributionssupplementaryfundedpensionestonian
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.
customs boardtradecovidconditionsestonian
https://wise.com/us/import-duty/
Import duty tax rates in the US. Importing goods to the US? Know how much you might have to pay for custom charges.
customs dutyimport taxratescalculate
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/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...
platform workcustoms boardincomeestoniantax
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends
A resident company, including a general and limited partnership, pays income tax on profit distributed as dividends or other profit distributions upon payment...
customs boardtaxationdividendsestonian
https://www.emta.ee/en/private-client/board-news-and-contacts/documents-personal-data/requirements-authorisations
An authorisation is a collection of rights within the limits of which a representative may act on behalf of a principal.
customs boardrequirementsauthorisationsestoniantax
https://www.gov.uk/goods-sent-from-abroad
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
taxcustomsgoodssentabroad
https://www.gov.uk/goods-sent-from-abroad/gifts
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
taxcustomsgoodssentabroad
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/economic-operator-registration-eori
The Economic Operators Registration and Identification (EORI) number is a unique identification number used in the customs territory of the European Union and...
economic operatorcustoms boardregistrationeoriestonian
https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/cryptocurrency
Natural persons must declare the income from trading in cryptocurrency, as well as the income from the conversion of cryptocurrency into regular (fiat)...
customs boardcryptocurrencyestoniantax
https://kyivindependent.com/ukrainian-parliament-abolishes-customs-tariffs-value-added-tax-for-imports-during-war/
The bill would also exempt the owners of residential real estate in areas affected by the war from paying a property tax for 2021-2022.
value added taxukrainian parliamentcustoms tariffsimports
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.
e servicesforeignersuseestoniantax
https://www.gov.uk/government/publications/revenue-and-customs-brief-20-2013-changes-to-carbon-price-support-tax-liability
This brief explains exemption for fuel used to produce mechanical power in combined heat and power stations.
withdrawnrevenuecustomsbriefchanges
https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/free-circulation
Non-Union goods intended to be put on the Union market or intended for private use or consumption within the customs territory of the Union are placed under...
customs boardfreecirculationestoniantax
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-offices
Here you can find information on the customs offices carrying out customs clearance, their locations and opening hours, and the codes of customs offices used...
customs officesestoniantaxboard
https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/deductions-income-taxable-estonia
Non-residents who are residents in other European Economic Area member states have the possibility to reduce the amount of taxable income in Estonia by...
deductionsincometaxableestoniacustoms
https://www.emta.ee/en/business-client/board-news-and-contact/documents-personal-data/document-register
Documents drawn up or received in the course of the activities of the Estonian Tax and Customs Board can be accessed through a common public document register...
document registercustoms boardestoniantax
https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/taxation-goods
Here we give an overview of the place of supply of goods and the taxation of domestic transactions and acts, export and import of goods, and intra-Community...
customs boardtaxationgoodsestonian
https://www.emta.ee/en/business-client/customs-trade-goods/taxation-goods
The import of goods is subject to customs duties that must be paid in the course of customs formalities. The amount of duty depends on the type of goods,...
customs boardtaxationgoodsestonian
https://www.emta.ee/en/business-client/e-services-training-courses/advice/about-payment-labour-taxes
In order to ensure the payment of labour taxes in a correct manner, it is important to know that if an employee performs his or her duties, an employment...
paymentlabourtaxesestoniancustoms
https://www.emta.ee/en/business-client/registration-business/employment-register
The employment register is a register that collects information on employment and is kept by the Estonian Tax and Customs Board.
customs boardemploymentregisterestoniantax
https://www.rferl.org/a/1085951.html
Almaty, 23 July 1997 (RFE/RL) - Kazakh President Nursultan Nazarbayev, chairing a session of the Security Council yesterday, harshly criticized the work of the...
kazakhstanpresidenttaxcustomscommittees
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/non-residents-e-residents/determining-residency
A non-resident legal person pays income tax in Estonia only on Estonian income. Income tax is usually withheld upon making a payment, but in certain cases the...
customs boardresidencyestoniantax
https://www.emta.ee/en/business-client/customs-trade-goods/customs-information-systems/users-customs-information-systems
On this page you will find an overview of customs information systems.
customs informationuserssystemsestoniantax
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,...
customs boardregistrationvatpayerestonian
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance
This page provides information necessary for smooth customs clearance – which authorities are providing customs clearance in border crossing points, how to...
customs clearanceestoniantaxboard
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/registration-business/registration-field-construction/foreign-company
Foreign construction companies have the same obligations as Estonian construction companies when it comes to registering constructions, construction...
foreign companycustoms boardestoniantax
https://www.emta.ee/en/business-client/customs-trade-goods/taxation-goods/customs-duty
A customs duty is a state tax imposed by EU law that a person or company must pay on goods imported into the European Union (import duties) from third...
customs dutyestoniantaxboard
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/unemployment-insurance-premiums
Unemployment insurance premiums are compulsory insurance contributions established by the Unemployment Insurance Act for the purpose of financing unemployment...
unemployment insurancecustoms boardpremiumsestoniantax
https://www.emta.ee/en/private-client/e-services-tax-literacy/registers-inquiries/registration-employment
All employers must enter in the employment register each employee to whom they make payments on which taxes must be paid in Estonia.
customs boardregistrationemploymentestoniantax