Payment, arrears

State taxes, payments and other financial obligations arising from law (interest, penalty payments, fines, etc.) and pecuniary punishments, fines, and case costs imposed by a court or prosecutor’s office, must be paid into the account of the Estonian Tax and Customs Board.

The easiest, quickest and cheapest way is to pay the tax arrears that have arisen immediately by transferring the amount of tax arrears into the bank account of the Estonian Tax and Customs Board.

When making a bank transfer, please indicate on the payment order your reference number, which can be found using the search of personal reference number.

In a case where a claim for VAT refund has arisen, the Estonian Tax and Customs Board has the right to check the claim before satisfying it. As a rule, we refund VAT within 60 days, but we may extend the term of payment, if necessary. If you have a claim for refund and tax arrears at the same time, we will collect the whole amount of the arrears, regardless of the amount being checked in relation to the claim for refund.

Useful information

The current state of the tax liabilities and the amount of tax arrears can be checked

If tax arrears are neither paid on time nor scheduled for payment in instalments, the Estonian Tax and Customs Board will initiate compulsory execution of tax arrears, which involves, for example:

  • the seizure of bank accounts
  •  attachment of monetary rights,
  • blocking securities or securities accounts
  • adding restraining notes on disposition of property,
  • transmitting the tax arrears to the bailiff for the performance of enforcement actions, if necessary.

In the case of transmitting tax arrears to the bailiff, the bailiff’s remuneration and other related costs will be added to the tax arrears payable by the debtor.

Please note that the bailiff’s remuneration and costs must be paid even if the tax liability has decreased due to later corrections in the tax return. Therefore, it is important to make sure that information entered in tax returns is accurate.

Payment of taxes

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 and Customs Board.

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Payment of interests

In case you have tax arrears, you are obliged to calculate and pay interest on tax amounts unpaid by deadline. Interest is calculated beginning from the date following the statutory payment due date of taxes until the date of payment or offset, including the latter.

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Payment of tax liabilities in instalments

If your company is experiencing temporary difficulties in meeting tax its liabilities, it is possible to apply for payment in instalments.

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Forgiveness and transfer of tax arrears

A company may apply to the Tax and Customs Board for forgiveness of its tax arrears if its recovery is hopeless or would be unfair due to circumstances beyond the control of the company. In bankruptcy, reorganisation or debt restructuring proceedings, the Tax and Customs Board may also forgive tax arrears. In the event of merger, division and transfer of a company, tax arrears are transferred to the legal successor of the company.

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Last updated: 07.09.2022

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