In the e-services environment e-MTA of the Estonian Tax and Customs Board, it is possible, for example, to:
- submit all tax returns and customs declarations
- register your business for VAT purposes
- view your tax payment history
- view documents and notifications sent by the Estonian Tax and Customs Board
- draw up certificates (e.g. on the absence of tax arrears) for submission to transactions partners etc.
- as a representative of your company, grant authorisations to natural persons for the use of the company's e-services etc.
- reschedule the payment of tax arrears
- use the e-service of tax behaviour ratings to get feedback and information from the Estonian Tax and Customs Board on your company's tax behaviour
Designation of contact person in Estonia
The management board of a company established by an e-resident in Estonia, or the body substituting it, is usually located in a foreign country and in most cases, the company does not have a permanent establishment in Estonia where documents addressed to the company can be sent and which could be entered as a legal address in the commercial register.
Therefore, in Estonia, the obligation is imposed by law on Estonian companies whose management board or a body substituting it is located in a foreign country to designate a contact person of the company in Estonia to whom it is possible to deliver the procedural documents of the company and the declarations of intent addressed to the company (Commercial Code, § 631). The details of a contact person must be entered in the commercial register. Where a procedural document is delivered to a contact person, it is deemed to have been delivered also to the company.
The Commercial Code provides for that if the management board of a company or the body substituting it is located in a foreign country , only a notary, advocate, law office, sworn auditor, audit firm, tax representative of a non-resident for the purposes of the Taxation Act or a provider of trust and company services specified in § 8 of the Money Laundering and Terrorist Financing Prevention Act may be designated a contact person. If a member of the management board or a body substituting it, the partner, shareholder or procurator of a company has a residence in Estonia, one of these persons may also be designated a contact person.
The address of the contact person shall be considered the address of the company. If the management board of a company is located outside Estonia, the address of the management board abroad must also be entered in the commercial register.
Last updated: 04.05.2026
