e-Tax is an electronic tax filing system set up by the Estonian Tax and Customs Board. Each year, around 98 percent of all tax declarations in Estonia are filed electronically.
The system enables you to:
- file an enterprise’s declarations for income tax, social tax, unemployment insurance, and contributions to the mandatory pension fund;
- request value-added tax returns;
- request alcohol excise, tobacco excise, fuel excise, and packaging excise duty returns;
- file customs declarations;
- file personal income tax declarations.
Non-residents can choose a tax representative. The tax representative of a non-resident is a person to whom the Tax and Customs Board has issued a corresponding activity license authorised to represent the non-resident for the performance of obligations arising in Estonia. You can read more about accounting requirements here.