Access permissions

In order to use the Estonian Tax and Customs Board’s e-services environment e-MTA, users must have access permissions.

Principles of access permissions

An adult natural person and a natural person who is self-employed (sole proprietor) automatically has packages of access permissions to use all the main services in the e-MTA.

If you do not have packages of access permissions, please contact the customer support of the Tax and Customs Board by e-mail or by calling +372 880 0815.

  • Adults and persons whose restricted active legal capacity has been extended that have an Estonian personal ID code receive:

    – “Package for viewing natural person’s data” and
    – “Package for natural person's representative”,

  • Minors and persons with restricted active legal capacity (persons under guardianship) that have an Estonian personal ID code receive:

    – “Package for viewing natural person’s data” and
    – “Package for natural person's representative” that takes effect upon minor reaching the age of majority or upon restoration of the legal capacity of a person with restricted active legal capacity,

  • Parents on behalf of a child or guardians on behalf of a person under guardianship receive:

    – “Package for natural person's representative” until a child reaches the age of majority or until guardianship ends,

  • Sole proprietors receive:

    – “Package for viewing sole proprietor's data” and
    – “Package for sole proprietor's representative”.

The packages for natural person’s and sole proprietor’s representatives contain “The right of the representative of a person to administer the user rights of applications” (code: P_EXTERNAL_USER_MANAGER) that allows to:

  • view representatives’ access permissions;
  • give access permissions to representatives;
  • edit and terminate representatives’ valid access permissions;
  • clone representatives’ current and future access permissions;
  • compare representatives’ access permissions;
  • add representative to favourites and remove them from favourites;
  • subscribe to notifications on access permissions;
  • view applications for access permissions sent on behalf of the represented person;
  • view, accept or decline the applications for access permissions received.

Automatically granted packages of access permissions are terminated based on the data from population and commercial registers.

  • After the termination of sole proprietor’s activities, packages of access permissions of the sole proprietor shall remain valid for another seven years.
  • In the event of death of a natural person, the access permissions given to him or her and his or her representatives shall be terminated, except the access permissions granted to representatives of a sole proprietor. When the deceased person’s accounting for taxation purposes is closed, the sole proprietor’s access permissions granted to his or her representatives shall also be terminated.
  • In the event of bankruptcy of a natural person, all packages of access permissions granted automatically shall remain valid. All other access permissions given to and by a natural person shall be terminated.

Granting access permissions

In order to be able to use e-MTA services on behalf of a natural person, including sole proprietor, natural person must grant authorised representative the necessary access permissions.

The most convenient way to give access permissions is in the e-MTA. You can also come to a service bureau of the Tax and Customs Board or send a power of attorney/application by e-mail.

All access permissions granted for the use of e-services include the right to view and change the contact details of a represented person in the e-MTA,  as well as to receive and read represented person’s documents, read the notifications a represented person has received and correspond with the Tax and Customs Board on behalf of a represented person.

An adult natural person and a sole proprietor automatically have “the right of the representative of a person to administer the user rights of applications” that allows them to grant representatives access permissions and to terminate, amend, clone, etc. those access permissions.

To grant representatives access permissions in the e-MTA:

  1. select Settings - Access permissions - Access permissions of representatives from the menu;
  2. select New access permission;
  3. use personal ID code, registry code or user ID to find a person or choose from favourites;
  4. select Search;
  5. if you want to give the same access permission to several persons, repeat the search
  6. set the valid from date of the access permission (valid until date can be added later);
  7. decide whether a representative can delegate the access permission, i.e. pass it on to another person;
  8. search for a package of access permissions or a separate access permission. If you do not know the exact name of the access permission click on the symbol of a magnifying glass in the “Area” box and select which subject area’s access permission you are searching for or leave the search boxes empty and select Search;
  9. find the necessary access permission, tick the box in front of it and select Add.

Help and information on using the access permissions service in the e-MTA is available in the e-MTA by choosing Help Centre  – Access Permissions from the menu.

To give access permissions by e-mail, send to:

If you are unable to give a digital signature, send to

  • your photo in which you (person who signed the power of attorney) are with your identity document and the filled and signed power of attorney.

The text on the identity document and the power of attorney must be clearly legible.

Please take with you to the service bureau:

  • your identity document;
  • a notarised power of attorney for representation of a legal person, natural person or a sole proprietor if you are an authorised representative;;
  • application and power of attorney forms are available at a service bureau or it is possible to fill them in in advance and take the forms with you.

Addresses and opening hours of service bureaus

Forms of powers of attorney and applications for access permissions

For filling out forms on Mac OS X, please use the free downloadable latest version of Adobe Acrobat Reader (it is recommended to select the Reader DC version). Otherwise, the content of the form is not visible to the recipient.

Last updated: 07.09.2022

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