estonian tax customs - Robuta Search

https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/vat-return-forms-vd-and-vdp VAT return, forms VD and VDP | Estonian Tax and Customs Board On this page you will find the VAT return forms KMD and KMD INF, also the forms of the report on intra-Community supply (forms VD and VDP) and the instructions... estonian tax customs vat return forms vd https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes Income and social taxes | Estonian Tax and Customs Board Natural persons pay income tax on their income. From 2025, income from employment, gains from transfer of property, business income and other income are taxed... estonian tax customs income social taxes board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/forest-cutting-right-and-timber Forest cutting right and timber | Estonian Tax and Customs Board Here you can find an overview of the taxation of income from the transfer of cutting right or timber or from the Natura 2000 support for private forest land. estonian tax customs forest cutting right timber https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/prohibited-and-restricted-goods Prohibited and restricted goods | Estonian Tax and Customs Board There are quantitative restrictions or special authorisation requirements for sending or ordering certain goods to Estonia. Be sure to check the special... estonian tax customs prohibited restricted goods board https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/filing-vat-returns-and-reports Filing VAT returns and reports | Estonian Tax and Customs Board The taxable period is one calendar month. The deadline for submitting both a VAT return and a report on intra-Community supply is the 20th day of the month... estonian tax customs vat returns filing reports board https://www.emta.ee/en/private-client/taxes-and-payment/tax-incentives/gifts-and-donations Gifts and donations | Estonian Tax and Customs Board Certified gifts and donations can be deducted from the income, if these are made to the person entered into the list of non-profit associations, foundations... estonian tax customs gifts donations board https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/granting-and-termination-access Granting and termination of access permissions | Estonian Tax and Customs Board In order to use the e-services, users must have access permissions. Members of the management board of legal persons receive access permissions automatically... estonian tax customs granting termination access permissions https://www.emta.ee/en/private-client/e-services-tax-literacy/advice/how-spot-scam-messages-and-calls How to spot scam messages and calls | Estonian Tax and Customs Board 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... estonian tax customs spot scam messages calls https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/scholarships-and-grants-benefits-awards Scholarships and grants, benefits, awards | Estonian Tax and Customs Board There are different principles for the application of tax exemption to scholarships and grants, benefits or awards. Below we are explaining the substantial... estonian tax customs scholarships grants benefits awards https://www.emta.ee/en/business-client/registration-business/gambling-operators/reporting-and-access Reporting and access | Estonian Tax and Customs Board 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... estonian tax customs reporting access board https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims Other taxes and claims | Estonian Tax and Customs Board 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... estonian tax customs taxes claims board https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/rental-income-and-licence-fee Rental income and licence fee | Estonian Tax and Customs Board Rental income and licence fees received by a non-resident in Estonia are taxable income subject to income tax in Estonia. estonian tax customs rental income licence fee board https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/form-tsd-and-certificates Form TSD and certificates | Estonian Tax and Customs Board On this page you will find TSD forms for tax declarations and certificates valid for the years 2023–2026. estonian tax customs form tsd certificates board https://www.emta.ee/en/business-client/board-news-and-contact/contacts/partners-and-links Partners and links | Estonian Tax and Customs Board Here we have gathered links to the webpages of Estonian state agencies, registers and portals most related to taxation and customs. estonian tax customs partners links board https://www.emta.ee/en/private-client/board-news-and-contacts/contacts/partners-and-links Partners and links | Estonian Tax and Customs Board Here we have gathered links to the webpages of Estonian state agencies, registers and portals most related to taxation and customs. estonian tax customs partners links board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/income-lease-and-rent-licence-fees Income from lease and rent, licence fees | Estonian Tax and Customs Board Income from lease and rent as well as licence fees are taxable with income tax. estonian tax customs income lease rent licence https://www.emta.ee/en/business-client/board-news-and-contact/estonian-tax-and-customs-board/structure-and-management Structure and management | Estonian Tax and Customs Board The structure of the Estonian Tax and Customs Board (ETCB) is divided into two main areas of activity: the area of taxes and customs, and the area of... estonian tax customs structure management board https://www.emta.ee/en/business-client/board-news-and-contact/news-press-information-statistics/statistics-and-open-data Statistics and open data | Estonian Tax and Customs Board Open data means data made freely available on the web for anyone to use. estonian tax customs open data statistics board https://www.emta.ee/en/business-client/taxes-and-payment/excise-duties/fuel-and-electricity Fuel and electricity | Estonian Tax and Customs Board Excise duty is levied on the consumption of different liquid, solid and gaseous fuels and electricity, with the exception of their use for certain specific... estonian tax customs fuel electricity board https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/cross-border-payments-and-cesop Cross-border payments and CESOP | Estonian Tax and Customs Board From 1 January 2024 European Union Member States will be obliged to collect information on cross-border payments from payment service providers and transmit it... cross border payments estonian tax customs cesop board https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/gifts-and-donations Gifts and donations | Estonian Tax and Customs Board Gifts, donations and costs of entertaining guests made by a resident legal person or a permanent establishment of a non-resident legal person located in... estonian tax customs gifts donations board https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-accounting-and-invoices VAT accounting and invoices | Estonian Tax and Customs Board This page gives you an overview of the obligations of taxable persons and taxable persons with limited liability in keeping records and issuing invoices and... estonian tax customs vat accounting invoices board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/pension-and-insurance-indemnities Pension and insurance indemnities | Estonian Tax and Customs Board The Estonian pension system consists of three pillars: the first pillar is state pension, the second pillar is mandatory funded pension and the third pillar is... estonian tax customs pension insurance board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/securities-and-investment-account Securities and investment account | Estonian Tax and Customs Board A natural person can invest in securities in the ordinary system, in the investment account system or through a pension investment account. estonian tax customs investment account securities board https://www.emta.ee/en/business-client/registration-business/employment-register/types-and-codes-employment Types and codes of employment | Estonian Tax and Customs Board The table shows which type of employment provides health insurance and which type of employment additionally needs the occupational title, address of workplace... estonian tax customs types codes employment board https://www.emta.ee/en Private client | Estonian Tax and Customs Board private client estonian tax customs board https://www.emta.ee/en/business-client/registration-business/gambling-operators/list-legal-gambling-operators List of legal gambling operators | Estonian Tax and Customs Board This page lists operators that hold a licence for organising gambling in Estonia. legal gambling estonian tax list operators customs https://www.emta.ee/en/business-client/registration-business/gambling-operators/applying-permits Applying for permits | Estonian Tax and Customs Board In order to offer gambling in Estonia, a company must first apply for an activity licence for organising gambling and an operating permit from the Estonian Tax... estonian tax applying permits customs board https://www.emta.ee/en/business-client/e-services-training-courses/training-courses Training courses | Estonian Tax and Customs Board We organise training courses free of charge to taxpayers. Participation is possible after electronic registration. training courses estonian tax customs board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/transfer-immovable-property Transfer of immovable property | Estonian Tax and Customs Board When selling or exchanging land, house or apartment, the question arises – whether income tax is payable on the gains received. If so, how and when to declare... estonian tax transfer property customs board https://www.emta.ee/en/private-client/taxes-and-payment/other-taxes/road-user-charge Road user charge | Estonian Tax and Customs Board In Estonia, it is required to pay road user charge for all heavy goods vehicles that weigh over 3.5 tons and are used on the public road network. road user estonian tax charge customs board https://www.emta.ee/en/private-client/taxes-and-payment/other-taxes/value-added-tax-new-means-transport Value added tax on a new means of transport | Estonian Tax and Customs Board As a private person, you must submit a value added tax return for special cases and pay value added tax (VAT) when you buy a new means of transport in another... value added tax new means transport estonian https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance Customs clearance | Estonian Tax and Customs Board This page provides information necessary for smooth customs clearance – which authorities are providing customs clearance in border crossing points, how to... customs clearance estonian tax board https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/special-vat-provisions Special VAT provisions | Estonian Tax and Customs Board Specific provisions concerning taxation in the meaning of Value Added Tax Act are value added tax incentives applicable to diplomats, foreign missions,... estonian tax special vat provisions customs https://www.emta.ee/en/private-client/taxes-and-payment/other-taxes/motor-vehicle-tax Motor vehicle tax | Estonian Tax and Customs Board The Motor Vehicle Tax Act entered into force on 1 January 2025. Motor vehicle tax (also known as car tax) is a national tax paid by all owners or authorised... motor vehicle tax estonian customs board https://www.emta.ee/en/private-client/consignments-travel-moving/travel/estonia-third-country From Estonia to a third country | Estonian Tax and Customs Board Special requirements apply to goods to be taken with you when you travel or leave Estonia to a third country outside the European Union (EU), and the export of... third country estonian tax customs board https://www.emta.ee/en/private-client/taxes-and-payment/tax-incentives/basic-exemption-pensionable-age Basic exemption at pensionable age | Estonian Tax and Customs Board Fom 2023, overall basic exemption applies to people who have not reached pensionable age, and basic exemption to people at pensionable age who have reached the... estonian tax basic exemption age customs https://www.emta.ee/en/business-client/registration-business/employment-register Employment register | Estonian Tax and Customs Board The employment register is a register that collects information on employment and is kept by the Estonian Tax and Customs Board. estonian tax employment register customs board https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims/land-tax Land tax | Estonian Tax and Customs Board Land tax is a state tax imposed by the Land Tax Act. Land tax is paid in full to the budget of a local authority. land tax estonian customs board https://www.emta.ee/en/private-client/board-news-and-contacts/estonian-tax-and-customs-board Estonian Tax and Customs Board | Estonian Tax and Customs Board The Estonian Tax and Customs Board (ETCB) is an institution operating under the administration of the Ministry of Finance engaged in the administration of... estonian tax customs board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/entrepreneur-account Entrepreneur account | Estonian Tax and Customs Board Entrepreneur account is a bureaucracy-free and affordable opportunity for private persons to act as an entrepreneur without worrying about financial reports,... estonian tax entrepreneur account customs board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/other-types-income Other types of income | Estonian Tax and Customs Board Income means a person’s non-repayable income, as a result of which a person’s assets increase. The concept of income also includes income generated through the... estonian tax types income customs board https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/x-tee-services X-tee services | Estonian Tax and Customs Board The exchange of data between the information systems of the Estonian Tax and Customs Board (ETCB) and a legal person via machine-to-machine interface takes... services estonian tax tee customs board https://www.emta.ee/en/private-client/e-services-tax-literacy/advice/monitoring-your-tax-affairs Monitoring your tax affairs | Estonian Tax and Customs Board There is much you can do to keep your tax affairs in order. Here is an overview of the topics to follow and references to important pages. monitoring tax affairs estonian customs https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-agencies Customs agencies | Estonian Tax and Customs Board On this website you will find explanations about the sense of representation and the possibilities of the use of a customs representative, as well as of the... estonian tax customs agencies board https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/gifts Gifts | Estonian Tax and Customs Board Gifts are parcels sent from one natural person to another. Products ordered from or obtained free of charge from online stores are not gifts. estonian tax gifts customs board https://www.emta.ee/en/private-client/board-news-and-contacts/news-press-information-statistics News, press information, statistics | Estonian Tax and Customs Board This page contains news, information materials for press and ordered studies. news press information statistics estonian tax customs board https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/inward-processing Inward processing | Estonian Tax and Customs Board Inward processing will enable to process non-Union goods duty-free. No commercial policy measures will be applied, except measures relating to import. estonian tax inward processing customs board https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/pension Pension | Estonian Tax and Customs Board The pension paid to non-residents in Estonia is taxable income. As a rule, income tax on pension is withheld and declared to the Estonian Tax and Customs Board... estonian tax pension customs board https://www.emta.ee/en/business-client/registration-business/businesses Businesses | Estonian Tax and Customs Board When starting a business, several obligations arise, including to the Estonian Tax and Customs Board. In the articles below, we advise self-employed persons,... estonian tax businesses customs board https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/unemployment-insurance-premiums Unemployment insurance premiums | Estonian Tax and Customs Board Unemployment insurance premiums are compulsory insurance contributions established by the Unemployment Insurance Act for the purpose of financing unemployment... unemployment insurance estonian tax premiums customs board https://www.emta.ee/en/private-client/consignments-travel-moving/travel/tax-free Tax-free | Estonian Tax and Customs Board If natural persons whose place of residence is outside the European Union purchase goods in Estonia or in other Member States of the European Union from... tax free estonian customs board https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/news-services News on services | Estonian Tax and Customs Board News on the technical information on services for software developers and subscribing to news. services estonian tax news customs board https://rodeocasinos.com/licence/estonian-casino-license/ Estonian Tax and Customs Board Licensed Casinos ️️️✔️ estonian tax licensed casinos customs board https://www.emta.ee/en/business-client/e-services-training-courses/training-courses/training-courses-income-tax Training courses on income tax | Estonian Tax and Customs Board On this page you will find recordings of webinars and educational materials on income tax. training courses income tax estonian customs board https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims/gambling-tax Gambling tax | Estonian Tax and Customs Board Any company holding an activity licence or operating permit for organising gambling has to declare and pay the gambling tax. gambling tax estonian customs board https://www.emta.ee/en/business-client/registration-business/employment-register/employment-registration-opportunities Employment registration opportunities | Estonian Tax and Customs Board Employment data can be entered into the employment register by means of machine-to-machine interface from the human resources programme and in the e-services... estonian tax employment registration opportunities customs https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/economic-operator-registration-eori Economic operator registration (EORI) | Estonian Tax and Customs Board The Economic Operators Registration and Identification (EORI) number is a unique identification number used in the customs territory of the European Union and... economic operator estonian tax registration eori customs https://www.emta.ee/en/private-client/foreigner-non-resident/foreigners/use-e-services For foreigners: about the use of e-services | Estonian Tax and Customs Board E-services of the Estonian Tax and Customs Board are available in the e-services environment e-MTA. services estonian tax foreigners use customs board https://www.emta.ee/en/business-client/e-services-training-courses/advice Advice | Estonian Tax and Customs Board The way an enterprise’s tax compliance appears in the viewpoint of the Estonian Tax and Customs Board can be checked in the e-service of tax behaviour ratings... estonian tax advice customs board https://www.emta.ee/en/private-client/board-news-and-contacts/documents-personal-data/requirements-authorisations Requirements for authorisations | Estonian Tax and Customs Board An authorisation is a collection of rights within the limits of which a representative may act on behalf of a principal. estonian tax requirements authorisations customs board https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-clearance-context-war-ukraine Customs clearance in the context of the war in Ukraine | Estonian Tax and Customs Board On this page we provide customs clearance information for companies. customs clearance estonian tax context war ukraine https://www.emta.ee/en/private-client/e-services-tax-literacy/how-use-e-services/scheduled-maintenance Scheduled maintenance | Estonian Tax and Customs Board When using the e-services environment e-MTA, please take into account the planned maintenance times. scheduled maintenance estonian tax customs board https://www.emta.ee/en/business-client/taxes-and-payment/payment-arrears Payment, arrears | Estonian Tax and Customs Board State taxes, payments and other financial obligations arising from law (interest, penalty payments, fines, etc.) and pecuniary punishments, fines, and case... estonian tax payment arrears customs board https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services How to use e-services | Estonian Tax and Customs Board The e-services of the Estonian Tax and Customs Board are available in the e-services environment e-MTA. services estonian tax use customs board https://www.emta.ee/en/business-client/taxes-and-payment/payment-arrears/payment-taxes Payment of taxes | Estonian Tax and Customs Board 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... estonian tax payment taxes customs board https://www.emta.ee/en/business-client/taxes-and-payment/tax-returns-exchange-information/tax-returns-non-resident-legal Tax returns for non-resident legal persons | Estonian Tax and Customs Board Non-resident legal persons are required to submit a tax return on their income. tax returns non resident legal persons estonian https://www.emta.ee/en/private-client/consignments-travel-moving/travel/third-country-estonia From a third country to Estonia | Estonian Tax and Customs Board 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... third country estonian tax customs board https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/crypto-assets Crypto-assets | Estonian Tax and Customs Board Overview of how crypto-assets are taxed and declared in the most common income-earning scenarios. crypto assets estonian tax customs board https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/online-services-security Online services security | Estonian Tax and Customs Board Attending to security of information in the e-services environment e-MTA is primarily the task of the Estonian Tax and Customs Board, but there are some things... online services estonian tax security customs board https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates Tax rates | Estonian Tax and Customs Board 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 rates estonian customs board https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/refund-and-additional-payment-income-tax Refund and additional payment of income tax | Estonian Tax and Customs Board Due date for the refund and additional payment of income tax is 1 October 2026. income tax refund additional payment estonian https://www.emta.ee/en/private-client/consignments-travel-moving/moving/moving-estonia Moving to Estonia | Estonian Tax and Customs Board People, who move to Estonia from a country outside of the European Union (EU) due to a change of residence, marriage or temporarily for studying in Estonia,... estonian tax moving customs board https://www.emta.ee/en/business-client/taxes-and-payment/payment-arrears/forgiveness-and-transfer-tax-arrears Forgiveness and transfer of tax arrears | Estonian Tax and Customs Board A company may apply to the Estonian Tax and Customs Board (ETCB) for forgiveness of its tax arrears if its recovery is hopeless or would be unfair due to... forgiveness transfer tax arrears estonian https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims/motor-vehicle-tax Motor vehicle tax | Estonian Tax and Customs Board The Motor Vehicle Tax Act entered into force on 1 January 2025. Motor vehicle tax (also known as car tax) is a national tax paid by all owners or authorised... motor vehicle tax estonian customs board https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax Value added tax | Estonian Tax and Customs Board 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 tax estonian customs board https://www.emta.ee/en/business-client/taxes-and-payment/payment-arrears/payment-tax-liabilities-instalments Payment of tax liabilities in instalments | Estonian Tax and Customs Board If your company or you as a self-employed person are experiencing temporary difficulties in meeting tax liabilities, it is possible to apply for deferral,... payment tax liabilities instalments estonian https://www.emta.ee/en/business-client/registration-business/employment-register/termination-employment Termination of employment | Estonian Tax and Customs Board The employer must register the termination of employment within 10 (ten) calendar days from the date of termination of employment. estonian tax termination employment customs board https://www.emta.ee/en/private-client/e-services-tax-literacy/registers-inquiries/private-person-employer Private person as employer | Estonian Tax and Customs Board According to the Taxation Act, an employer may also be a private person who is not a self-employed person (sole proprietor) and employs another private person,... estonian tax private person employer customs https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-offices Customs offices | Estonian Tax and Customs Board 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... estonian tax customs offices board https://www.emta.ee/en/business-client/e-services-training-courses/how-use-e-services/technical-information-services Technical information of services | Estonian Tax and Customs Board Here you can find links to the technical specifications of tax and customs systems, including format requirements for electronically delivered documents and... services estonian tax technical information customs board https://www.emta.ee/en/private-client/foreigner-non-resident/foreigners/declaration-income About submitting income tax returns to foreigners working in Estonia | Estonian Tax and Customs... On this page you will find advice for determining your tax residency and filing your income tax return. income tax submitting returns foreigners working https://www.emta.ee/en/business-client/board-news-and-contact/documents-personal-data/document-register Document register | Estonian Tax and Customs Board 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... estonian tax document register customs board https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/declaring-consignment Declaration of postal parcels | Estonian Tax and Customs Board All parcels arriving from countries outside the European Union, i.e. third countries, must be declared, whether they are gifts from other individuals or goods... estonian tax declaration postal parcels customs https://www.emta.ee/en/private-client/taxes-and-payment/other-taxes/estate Estate | Estonian Tax and Customs Board With the acceptance of a succession, all rights and obligations of a bequeather, including the obligations of the bequeather to the Estonian Tax and Customs... estonian tax estate customs board https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/taxation-services Taxation of services | Estonian Tax and Customs Board 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... services estonian tax taxation customs board https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/customs-status Customs status | Estonian Tax and Customs Board Customs status determines the taxation of goods, application of commercial policy measures and the completion of customs formalities, depending on whether they... estonian tax customs status board