Electronic delivery of documents for tax and customs authorities in Estonia
Estonian Tax and Customs authorities are entitled to deliver documents electronically to the taxpayers as well as, on their own initiative, to send reminders and other information to the taxpayer`s electronic mailbox or text message to mobile phone .
Document shall be considered as electronically delivered if:
1) if the recipient is e-maksuameti/e-tolli user and has reported to the tax authorities his e-mail address or mobile phone number - when the document is uploaded to the tax and customs administration e-service environment (e-maksuametisse/e-tolli);
2) A document has been sent to the taxpayer`s electronic mailbox and the tax authority has received the notification on delivery.
When the document is uploaded to the E-maksuametis/e-tollis, the recipient of document is informed via e-mail or mobile phone text message.
After the recipient sends a confirmation receipt to tax authority, document shall be deemed as delivered.
Uploaded document is deemed as delivered after opening it, what is automatically recorded by information system.
Electronic document is sent also by registered post if:
1) the recipient of the document has requested it;
2) the document is not opened in e-maksuametis/e-tollis within five working days;
3) the tax authority has not received receipt confirmation within five working days from sending date of the electronic document.
Estonian Tax and Customs Administration will upload on e-Tax Board the following documents:
• order to submit a tax declarations within due date with a penalty payment warning;
• order to submit a tax declarations with a penalty payment warning;
• order to eliminate deficiencies in the declaration;
• order to pay a penalty payment;
• order to pay tax debt within 10 days.
Non-resident legal person, for permanent location registration, must submit title and data of the company, shareholders names, personal identification codes or registration codes, if the owner is another legal person.
Furthermore, from July 1, 2013, the Estonian Tax and Customs Board shall issue a certificate of absence of tax debts. The certificate shall be issued if the taxpayer owes less than € 10 (ten euro) to the tax authority (the former limit was 15 euros).