Requirements for authorisations

The Estonian Tax and Customs Board will accept:

• an oral authorisation – only valid for procedural acts together with a party to the proceedings;

• an unattested written authorisation, unless the legislation states a different obligatory form of authorisation;

• an authorisation attested by a notary;

• an authorisation signed digitally;

• an authorisation of the representative of a legal person submitted in the e-services environment e-MTA by selecting Communication – Correspondence;

• an authorisation confirmed by a sworn advocate.

Legal bases