TaxxaCompany Logo

Menu

Company

About usCareersBlogContact usLinkedInYouTube

Product

FeaturesPricingFAQ

Legal

Cookie PolicyData Processing AgreementPrivacy PolicyTerms and Conditions
© 2026 Taxxa AI Oy. All rights reserved.
  1. News
  2. /Estonia
  3. /Tax

Estonia·e-MTA

Estonian customs guidance adds cross-border PoUS delegation through UUM&DS

The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.

By Taxxa AI Oy · Published 11 August 2026

Tax

Estonia’s Tax and Customs Board has added guidance on cross-border delegation of PoUS access rights through the EU’s Uniform User Management and Digital Signature system, UUM&DS.Emta The Estonian application has supported this functionality since July 2026.Emta Customs representatives should check that the other member state’s application also supports it before choosing this route.

The guidance describes two directions of representation: a company from another member state can represent an Estonian company in PoUS operationsEmta, and an Estonian company can represent a company registered in another member stateEmta. The option concerns access to the PoUS-STP customs-status systemEmta and is presented as an alternative way to arrange representationEmta.

The existing route remains described separately. An Estonian company representing a business registered elsewhere in the EU can obtain the necessary PoUS rights from that company and the relevant member state’s authorities.Emta It then selects the represented company’s country when logging in and authenticates through that country’s system.Emta Estonian e-MTA representation rights alone are not the rights required for that route.Emta

For the cross-border option, the guidance identifies UUMDS.BP_ADMIN as the business-administrator access right that activates the delegation functionalityEmta. It also lists UUMDS.BP_DELEGATE for managing received cross-border representation rightsEmta and UUMDS.BP_DELEGATOR for appointing a cross-border representativeEmta. The accompanying descriptions identify these as rights used to create a new delegation.Emta

Two further codes distinguish the operational permissions being delegated. UUMDS.XCBD.POUS_STP_EXECUTIVE permits management of PoUS-STP dataEmta, while UUMDS.XCBD.POUS_STP_CONSULTATIVE permits viewingEmta. Administrators should match the delegated permission to the representative’s intended work and use the authority’s creation-and-acceptance instructions when setting it up.

The Tax and Customs Board links Estonian and English instructions in its UUM&DS technical-information section. Its explicit prerequisite is support for cross-border delegation in the other member state’s UUM&DS application as well as Estonia’s.Emta The practical first step is therefore to confirm the participating countries and representation direction, then select the relevant access rights and authentication route.

Confirm both countries support UUM&DS cross-border delegation and select the required PoUS permissions.

Sources

  1. Tolliinfosüsteemide kasutajatele

Share with your network

More on this

  1. 4 Sept 2026

    EMTA treats gaming platforms as suppliers in specified virtual-item sales

  2. 1 Sept 2026

    Estonia’s pension-age guidance sets out the 2027 and 2028 thresholds

  3. 31 Aug 2026

    Estonian guidance says cash receipts belong in the entrepreneurship account

  4. 31 Aug 2026

    Estonia flags CUS-number declaration requirement from March 2027

  5. 26 Aug 2026

    EMTA corrects the Estonian date for a Russia-sanctions wind-down clause

Estonia news