30. June 2022

  • Whole day

The non-reporting Estonian resident member of a large multinational group shall notify the Estonian Tax and Customs Board of a CbC reporting entity and of the tax residency (country) of such entity

.

If a member of a large multinational group that is a tax resident of Estonia is not a reporting entity of CbC report, it notifies the tax authority of which of the members (name, registration code and address) of the group is a reporting entity and of the tax residency (country) of such entity.

The notification can be submitted:

  • by e-mail to address emta@emta.ee if digitally signed or
  • via the e-services environment e-MTA in subsection CommunicationCorrespondence.

The notification obligation shall be performed within six months as of the end of the financial year that is the reporting year of the group, usually by 30 June.

The obligation is provided by the Tax Information Exchange Act.
 

You can request additional information if necessary: e-mail address ariklient@emta.ee or telephone (+372) 880 0812.