Updated data of non-resident taxpayer

An application must be submitted to the Tax and Customs Board not only upon registration of the non-resident taxpayers, but additionally, if their registration data changes. This means that if there are any changes in the data entered in the business register in the country of residency, for example the name of the company, registry code, new address in the country of residency or other contact data, list of shareholders, VAT number or account number, field of activity, new bank account number, new person authorised to represent the non-resident, etc., then also the Estonian Tax and Customs Board needs to be notified of these changes.

The company data may also change due to (cross-border) merger, division or transformation of the company. Therefore, the Estonian Tax and Customs Board needs to be notified also in case of changes in registration data due to changes in the structure of the non-resident. If the company data is not updated then this may result in confusion and delays when carrying out various activities in relation to the non-resident in Estonia, for example in cases you wish to de-register your company as a non-resident taxpayer from the Estonian Tax and Customs Board.

As referred to above, this notification to the Estonian Tax and Customs Board is done in the form of an application which must include information that has changed. The application shall be submitted together with supporting documents within five working days.

All in all, it is important to bear in mind that a non-resident taxpayer is obliged to inform the Tax and Customs Board of any important changes concerning the data or structure of the non-resident by submitting an application in due time.

Please note that the applications referred to above are submitted by filling out a specific form provided by the Estonian Tax and Customs Board.