What you can do for your tax matters to be in order

What you can do for your tax matters to be in order

  • Follow up that your taxes are declared and paid in time. If your company experiences difficulties and the timely payment of taxes are becoming complicated or has already become difficult, please be sure to contact us. We try to find a solution in common.
    On payment of tax arrears in instalments more particularly
  • Please register your employees in the employment register in time.
    On establishment of employment in the register more particularly
  • Please submit correct and objective data on declaration. When being controlled, the data to be declared by you shall play an important role among the rest in comparison with similar companies operating on the same area of activity and in the same region. The average indicators are displayed on the web page "Business statistics by local authorities" (in Estonian).
    For example, you will keep a shop trading with clothes and have 10 employees. We will compare the salaries declared by you with the other ones of salespersons in shops of ready-made clothes. If the salaries declared by you exceed the average of your competitors, the likelihood of getting under control shall be little. If you declare the salaries less than the average, we may contact you in order to verify the accuracy of the information declared.
  • Check the tax behaviour ratings of your company in the e-MTA on a regular basis. Tax behaviour ratings is the new e-service offered by us to provide companies with feedback on their tax matters. In the event of deficiencies, instructions are given on how to correct them. By following the instructions, companies can mitigate the risks of tax controls and additional tax liability. More about the service of tax behaviour ratings

  • Keep yourself well informed about the changes in taxation – this will help you to avoid mistakes arising from ignorance.

  • If you have questions, please consult with our tax specialists.
  • If needed, take part in training events organised by the Estonian Tax and Customs Board.

How to avoid getting into a chain of tax frauds

Choose your transaction partners carefully!

In transactions performance, providing sales of goods and services subject to value added tax, beside the reliable traders participate also persons whose objective is to get rich at the expense of value added tax by swindling. By this, unequal competition terms are set for the undertakings operating at the market and extensive damage is caused to the state. We have also detected value added tax frauds in chains of transactions where goods or services have been realised through companies which need not be conscious of such frauds.

In order to reduce tax risks, it is always sensible to check thoroughly the other party’s background of the transaction and the circumstances thereof. We shall recommend giving special attention to the price of the goods or services provided, if this is considerably lower or higher of the market price and economic justifications for the disparity in prices are lacking. If doubts remain, we shall recommend giving up such transactions and consider finding more trustworthy parties of transactions.

Public databases for conducting background research on counterparties

The background check of your transaction party is useful to you for you may be sure that:

  • your transaction partner can supply goods or provide services in agreed conditions at the right time, at the acceptable volume, of the required quality;

  • if you have further pretensions related to the goods/services, your transaction partner continues operating and is able to rectify deficiencies;

  • if your transaction partner cannot guarantee the abovementioned, you shall not face a problem with the other cooperation partners and you shall not damage your or your company’s reputation;

  • you yourself shall not foster deterioration of competition conditions in the sector with such a transaction;

  • in the case of doubt, you have no difficulties to substantiate the performance of the transaction to the Estonian Tax and Customs Board or the other authorities;

  • the transaction partner has paid the taxes on the transaction and performed other obligations.

It may bring along a suspicion of participating in tax fraud for the taxable person who has become aware of the actual circumstances of the transaction (that refer to a tax fraud) but despite that participates in the transaction which might be involved in a tax fraud, and thus, it may bring along a suspicion about engagement in a tax fraud, according to the judicial practice in effect (Decisions of the Administrative Law Chamber, Nos 3-3-1-73, point 15, and 3-3-1-27-14, point 18).

Advice to company obtaining dwellings premises

We have compiled a short survey for companies using dwellings premises in business about rules of taxation of immovable property transactions.

What a company needs to know when obtaining dwelling

How to inform us of tax offences

In order to guarantee fair competition and equal treatment of taxpayers, we would like you to inform us of tax offences.

We are waiting for your hints:

  • by phone: 800 4444 (free of charge, 24 h)

  • by e-mail: vihje@emta.ee
On giving hints, please try to describe the details of offences committed or to be planned, as precisely as possible, give the place and time of the commitment and the information of the persons related to the matter.
You can drop a hint to us anonymously as well or to request anonymity for yourself when the information acquired shall be treated. If possible, we still ask you to provide your contact details as well so that we can specify the details of the hint when needed.
We will not give feedback on the proceedings and the results thereof, whereas such information is tax secrecy. The information not falling within our competence shall be forwarded to the appropriate authority.