Withholding Tax Rules·Riigi Teataja·4 weeks ago
The TSD payments section is re-specified from resident-only to payments to persons, and the separate annex for non-resident and investment-fund payments is deleted.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Riigi Teataja·4 weeks ago·2 documents
Põhja-Sakala sets official-car rules and 0.30 EUR/km tax-free reimbursement up to 550 EUR/month for government members, officials and institution staff, each with a log and annual limit.
Industry: General public administration activities
Customs & Trade·Riigi Teataja·4 weeks ago
Police and rescue vehicles, personnel effects and state-secrets goods now fall under sea/air entry formalities; only Defence Ministry military transports stay exempt, and Form 302 military movements are newly exempt.
Industry: Across industries
Customs & Trade·e-MTA·4 weeks ago·3 documents
EMTA's republished stores instructions (2 Oct 2026, point 2.1.7 updated) set AES export, arrival and exit-notification duties for ship and aircraft victualling.
Industry: Air transport · Water transport
VAT / GST / Indirect Tax·Riigikohus·4 weeks ago
Riigikohus kept disposal bans on two board members' flat shares securing a future 63,100-euro bill: pre-assessment freezing is lawful but exceptional, and courts must serve refusal orders on those affected.
Industry: Across industries
Excise & Environmental Taxes·e-MTA·1 month ago
The register extract removes VOX LOGISTICS, Vedelgaas, BALTOIL and Port One, adds Antari Trade and LEOLART.COM with two new SEVENOIL sites, and renumbers licences at Olerex, SEVENOIL and others.
Industry: Retail sale of automotive fuel in specialised stores · Warehousing and storage
Customs & Trade·e-MTA·1 month ago
Export declarants filing via the X-tee machine interface face new checks on additional information, previous documents, goods location and routing, with production testing expected in the second half of November 2026.
Industry: Across industries
Customs & Trade·e-MTA·1 month ago
From 1 November 2026 Complex and ECS disappear from the e-MTA e-services environment; retrieve any pre-Impulss/AES declaration data still needed before 31 October 2026.
Industry: Other transportation support activities
Customs & Trade·e-MTA·1 month ago·2 documents
Vox Logistics OÜ's warehouse codes are gone from both licence lists; AB Shipping OÜ's Tallinn site now pairs a warehouse code with fuel-sale licence VKM000888; ABC Tolliabi OÜ moved to Rukki tee 1, Lehmja.
Industry: Warehousing and storage · Other transportation support activities
Customs & Trade·e-MTA·1 month ago
Since 1 June 2026 EU states, Norway, Switzerland and the UK run ICC's eATA system for ATA carnets; paper and digital run side by side until 31 December 2027 and paper carnets issued before June stay valid.
Industry: Across industries
Excise & Environmental Taxes·e-MTA·1 month ago·4 documents
From 1 November 2026 the national alcohol register closes and excise-stamp users register >22% products in MAIS instead; products can be entered from 5 October and identified by a MAIS product ID.
Industry: Manufacture of beverages
Excise & Environmental Taxes·e-MTA·1 month ago
Two 0.5-litre bottles no longer lose the relief entirely: one bottle stays duty-free and duty falls on the other, while a single 1.5-litre bottle is still taxed in full.
Crypto & Digital Asset Taxation·Riigi Teataja·1 month ago
CARF XSD and DAC8 XSD message forms with classification annexes join the § 1 list, and § 2(1) pulls items 17-22 into electronic XML filing.
Industry: Financial and insurance activities
Customs & Trade·e-MTA·1 month ago
It repeals Regulation 952/2013, creates the EU Customs Authority and the EU Customs Data Hub, and applies in phases with exceptions in Article 287.
Industry: Across industries
Personal & Owner Taxation·e-MTA·1 month ago
From 1 January 2026 the Estonian tax-free income is flat: 700 € a month of tax-free income before retirement age, 776 € at retirement age — with no taper as income rises.
Capital Gains Tax·e-MTA·1 month ago·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Customs & Trade·e-MTA·1 month ago
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Customs & Trade·e-MTA·1 month ago
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
Industry: Other transportation support activities
Tax Filing, Registration & Penalties·e-MTA·1 month ago·3 documents
Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.
Industry: Across industries