https://www.emta.ee/en/private-client/board-news-and-contacts/contacts/reporting-work-related-eu-law-breaches
Reporting work-related breaches of European Union law | Estonian Tax and Customs Board
If, in connection with your work-related activities, you have become aware of information or have a reasonable suspicion regarding a breach of requirements...
tax and customs boardeuropean union lawwork related
https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/return-goods
Return of goods | Estonian Tax and Customs Board
Goods being sent from Estonia to a country outside the European Union by postal or courier service generally has to be declared if the value of it exceeds 1000...
tax and customs boardreturn of goodsestonian
https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/transit-tir
Transit, TIR | Estonian Tax and Customs Board
If you transport goods into the European Union (EU) from outside the EU customs and fiscal territory and no duties have been imposed on them in the EU, the...
tax and customs boardtransittirestonian
https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/online-purchases
Online purchases | Estonian Tax and Customs Board
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...
tax and customs boardonline purchasesestonian
https://www.emta.ee/en
Private client | Estonian Tax and Customs Board
tax and customs boardprivate clientestonian
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,...
tax and customs boardentrepreneur accountestonian
https://www.emta.ee/en/business-client/board-news-and-contact/news-press-information-statistics
News, press information, statistics | Estonian Tax and Customs Board
This page contains news, information materials for press and ordered studies.
tax and customs boardnews pressinformationstatisticsestonian
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/submission-declaration-form-tsd
Submission of declaration form TSD | Estonian Tax and Customs Board
Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD) is submitted by the 10th day of...
tax and customs boarddeclaration formsubmissiontsdestonian
https://www.emta.ee/en/private-client/board-news-and-contacts/contacts
Contacts | Estonian Tax and Customs Board
We advise clients on tax and customs matters by phone, e-mail and in service bureaus. You can submit official requests to us in the form of a request for...
tax and customs boardcontactsestonian
https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/business-income
Business income | Estonian Tax and Customs Board
Business income is taxable with income tax, social tax and, in the case of an obligated person with contribution to mandatory funded pension.
tax and customs boardbusiness incomeestonian
https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods/export
Export | Estonian Tax and Customs Board
The export procedure is applicable to the Union goods taken out of the territory of the European Union (hereinafter the Union).
tax and customs boardexportestonian
https://www.emta.ee/en/business-client/board-news-and-contact/contacts/customer-support
Customer support | Estonian Tax and Customs Board
If you did not find answers to your questions on our website, you can contact the Estonian Tax and Customs Board’s customer support. Information can be...
tax and customs boardcustomer supportestonian
https://www.emta.ee/en/business-client/registration-business/businesses/self-employed-persons
For self-employed persons | Estonian Tax and Customs Board
If you already are or are planning to become a self-employed person (in Estonian: füüsilisest isikust ettevõtja, FIE), you can find all the information about...
tax and customs boardfor self employedpersonsestonian
https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/finding-commodity-code
Finding a commodity code | Estonian Tax and Customs Board
The commodity code is a 10-digit number that has to be indicated on the customs declaration. The amount of import duties on goods depends on the commodity...
finding a commodity codetax and customs boardestonian
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...
tax and customs boarddocument registerestonian
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,...
tax and customs boardbusinessesestonian
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.
tax and customs boardemployment registerestonian
https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/interest
Interest | Estonian Tax and Customs Board
Interest received from a loan, bond, security, deposit or other debt obligation is income subject to income tax.
tax and customs boardinterestestonian
https://www.emta.ee/en/search?type=News
Search | Estonian Tax and Customs Board
tax and customs boardsearchestonian
https://www.emta.ee/en/private-client/board-news-and-contacts/contacts/fraud-hotline
Fraud hotline | Estonian Tax and Customs Board
In order to ensure fair tax competition and the protection of society, we encourage you to report possible tax and customs violations.
tax and customs boardfraud hotlineestonian
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.
tax and customs boarde servicesuse
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...
tax and customs boardthird country
https://www.emta.ee/en/business-client/customs-trade-goods/customs-clearance/trade-covid-19-conditions
Trade in COVID-19 conditions | Estonian Tax and Customs Board
On this web page you will recommendations for consignees and consignors.
tax and customs boardtrade incovidconditionsestonian
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...
tax and customs boardestateestonian
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...
tax and customs boardapplying for permitsestonian
https://www.emta.ee/en/search?filters%5Bkeyword%5D=business%20client
Search | Estonian Tax and Customs Board
tax and customs boardsearchestonian
https://www.emta.ee/en/business-client/registration-business/registration-field-construction
Registration in the field of construction | Estonian Tax and Customs Board
From 1 October 2023, larger constructions, subcontracting chains and employees allowed at constructions must be registered in the Information System for...
tax and customs boardin the fieldregistration
https://www.emta.ee/en/private-client/foreigner-non-resident/non-residents/gains-transfer-property
Gains from transfer of property | Estonian Tax and Customs Board
Gains from transfer of property is taxable income in Estonia. A non-resident has to declare such income and pay income tax on it.
tax and customs boardtransfer of propertygainsestonian
https://www.emta.ee/en/business-client/customs-trade-goods/taxation-goods
Taxation of goods | Estonian Tax and Customs Board
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,...
tax and customs boardtaxation of goodsestonian
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...
tax and customs boardadviceestonian
https://www.emta.ee/en/business-client/e-services-training-courses/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.
tax and customs boardscheduled maintenanceestonian
https://rodeocasinos.com/licence/estonian-casino-license/
Estonian Tax and Customs Board Licensed Casinos ️️️✔️
tax and customs boardlicensed casinosestonian
https://www.emta.ee/en/private-client/consignments-travel-moving/consignments
Consignments | Estonian Tax and Customs Board
Quantitative and value limitations imposed on goods depend on whether the goods were sent to Estonia from a Member State of the European Union or from a...
tax and customs boardconsignmentsestonian
https://www.emta.ee/en/business-client/customs-trade-goods/transport-goods
Transport of goods | Estonian Tax and Customs Board
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...
tax and customs boardtransport of goodsestonian
https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends
Taxation of dividends | Estonian Tax and Customs Board
A resident company, including a general and limited partnership, pays income tax on profit distributed as dividends or other profit distributions upon payment...
tax and customs boardtaxation of dividendsestonian
https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims/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 tonnes and are used on the public road network.
tax and customs boardroad user chargeestonian
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.
tax and customs boardnews pressinformationstatisticsestonian
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...
tax and customs boardthird country
https://www.emta.ee/en/sitemap
Sitemap | Estonian Tax and Customs Board
tax and customs boardsitemapestonian
https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/general-principles-vat-act
General principles of VAT Act | Estonian Tax and Customs Board
The Value Added Tax Act regulates the essence of supply, time of supply and principles of calculating taxable value on which VAT is calculated.
general principles of vat acttax and customs board
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.
tax and customs boardtermination of employmentestonian
https://www.emta.ee/en/business-client/board-news-and-contact/contacts/fraud-hotline
Fraud hotline | Estonian Tax and Customs Board
In order to ensure fair tax competition and the protection of society, we encourage you to report possible tax and customs violations.
tax and customs boardfraud hotlineestonian
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.
tax and customs boardfor foreigners
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.
tax and customs boardlegal gamblinglistoperatorsestonian
https://www.emta.ee/en/private-client/taxes-and-payment/payment-arrears/deferral-public-law-obligations
Deferral of public law obligations | Estonian Tax and Customs Board
If you are experiencing temporary difficulties with your public law obligations, you may apply for a deferral of your tax arrears, which allows you to pay them...
tax and customs boardpublic lawdeferralobligationsestonian
https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency/determining-residency
Determining residency | Estonian Tax and Customs Board
The instructions for determining the residency of a natural person for tax purposes explains when is a natural person considered a resident for tax purposes,...
tax and customs boarddetermining residencyestonian
https://www.emta.ee/en/business-client/e-services-training-courses/advice/how-check-background-business-partner
How to check the background of a business partner | Estonian Tax and Customs Board
It is always wise to conduct research on business partners prior to entering into business transactions.
tax and customs boardcheck the
https://www.emta.ee/en/business-client/board-news-and-contact/documents-personal-data
Documents, personal data | Estonian Tax and Customs Board
Requirements provided in the law apply to compilation, delivery and storage of documents, processing of personal data, authorisations and inquiries.
tax and customs boardpersonal datadocumentsestonian
https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/registration-non-resident
Registration of non-residents | Estonian Tax and Customs Board
Non-residents not registered in the commercial register in Estonia and operating in Estonia through a permanent establishment or non-residents not having a...
tax and customs boardnon residentsregistrationestonian
https://www.emta.ee/en/private-client/e-services-tax-literacy/how-use-e-services/technical-support
Technical support | Estonian Tax and Customs Board
From this page you can find help with any technical issues that may occur when using the e-services environment e-MTA.
tax and customs boardtechnical supportestonian
https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer
Registration as a VAT payer | Estonian Tax and Customs Board
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,...
registration as a vat payertax and 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...
other types of incometax and customs boardestonian
https://www.emta.ee/en/business-client/registration-business/gambling-operators
For gambling operators | Estonian Tax and Customs Board
In Estonia, it is allowed to organise gambling that complies with the requirements of the Gambling Act.
tax and customs boardfor gambling operatorsestonian
https://www.emta.ee/en/business-client/taxes-and-payment/other-taxes-and-claims/forest-transactions
Forest transactions | Estonian Tax and Customs Board
All natural and legal persons who have sold and purchased cutting right and/or timber are required to submit a notice concerning the cutting right or timber...
tax and customs boardforest transactionsestonian