maksudeklaratsioonid

Maksudeklaratsioonid are formal statements submitted to the Estonian Tax and Customs Board (Maksu- ja tolliamet, MTA) to report taxable income, tax bases, turnover, or other information required by tax law. They provide the basis for calculating tax liability and for the administration and collection of taxes and duties.

There are several types of declarations, depending on the tax type. Personal income tax declarations (tulumaksu deklaratsioon) are filed by residents reporting earned income and eligible deductions. Value-added tax declarations (käibemaksu deklaratsioon) are filed by taxable persons to declare turnover and calculate VAT. Corporate declarations cover corporate tax matters for legal entities, and customs declarations apply to import and export of goods. In addition, certain social security and unemployment contributions are reported through payroll-related declarations to MTA.

Filing is typically done electronically, most often through the e-MTA portal, using a digital ID, smart card, or similar authentication. The frequency of declarations varies: some are filed monthly or quarterly (for example, VAT and other period-based taxes), while others are annual (such as many personal income tax declarations). Deadlines and exact requirements depend on the declaration type and the taxpayer’s status.

Maksudeklaratsioonid are required for residents, businesses, and in some cases non-residents with Estonian-sourced income. Non-compliance can lead to penalties, interest, or enforcement measures. Declarations can usually be corrected or amended after submission, within specified periods. The legal framework and detailed obligations are published by the Estonian Tax and Customs Board.