Estoniae-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 OyPublished 11 August 2026
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 state
Emta. The option concerns access to the PoUS-STP customs-status system
Emta and is presented as an alternative way to arrange representation
Emta.
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 rights
Emta and UUMDS.BP_DELEGATOR for appointing a cross-border representative
Emta. 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 viewing
Emta. 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.