An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties. It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable. The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state. If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc. Additional info:

Accountant needs two separate sets of e‑service rights to act on behalf of your company:

1. Tax declarations & VAT, excise, customs, payroll – granted in the Estonian Tax and Customs Board (MTA) self‑service.

2. Preparation and submission of the annual report – granted in the Business Register (Rik.ee) environment.

Below you will find step‑by‑step instructions for both systems.
(If you prefer a video, see the MTA walkthrough at the end of this article.)

1. Give an accountant access in the MTA self‑service

Prerequisites
• The board member has an Estonian ID‑card, Mobile‑ID or e‑Residency digital ID.
• You know the accountant’s Estonian personal identification code (isikukood).

Step‑by‑step

1. Log in to the MTA self‑service at https://www.emta.ee.

2. Choose your company from the top‑right drop‑down menu (if you have more than one).

3. In the left‑hand menu click Settings → Access permissions → Access permissions of representatives → New access permission.

4. Enter the accountant’s personal ID‑code and (optionally) set an expiry date.

5. Select rights:

   • Package method – scroll to the bottom, press OTSI, tick e.g. Accountant Package (includes submission of all tax returns) and press Add.

   • Separate rights – open the Separate access permissions tab if you need custom scope (e.g. only VAT returns). Most useful rights are grouped under “Over‑areas”.

6. (Optional) To allow your accountant to manage further user rights, search for “right of the representative … to administer user rights” and add it.

7. Press Save. Access is active immediately.

### Troubleshooting

• If the person is not found, double‑check the ID‑code or ask the accountant to log in to MTA once (this creates a user profile).

• Remember to update or revoke rights if you switch service providers.

2. Authorise the accountant in the Business Register (for the annual report)

1. Log in to https://rik.ee and open My undertakings.

2. From the top bar select Annual Report → Defining persons entering data.

3. Click Add new person for entering data.

4. Enter the accountant’s personal ID‑code.

5. Select the relevant company (if prompted).

6. Tick “The person entering data is authorised to submit the report”.

7. Press Save.

Important: The filed report must still be digitally signed by at least one board member before it is deemed submitted.

3. Video tutorial

MTA access‑rights setup – 3‑minute video

This guide is for general information only and does not constitute legal advice. Procedures may change – always refer to the latest instructions on the official websites of the MTA and the Business Register.

An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties.

It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable.

The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state.

If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc.

Additional info:

An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties.

It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable.

The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state.

If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc.

Additional info:

Accountant needs two separate sets of e‑service rights to act on behalf of your company:

1. Tax declarations & VAT, excise, customs, payroll – granted in the Estonian Tax and Customs Board (MTA) self‑service.

2. Preparation and submission of the annual report – granted in the Business Register (Rik.ee) environment.

Below you will find step‑by‑step instructions for both systems.
(If you prefer a video, see the MTA walkthrough at the end of this article.)

1. Give an accountant access in the MTA self‑service

Prerequisites
• The board member has an Estonian ID‑card, Mobile‑ID or e‑Residency digital ID.
• You know the accountant’s Estonian personal identification code (isikukood).

Step‑by‑step

1. Log in to the MTA self‑service at https://www.emta.ee.

2. Choose your company from the top‑right drop‑down menu (if you have more than one).

3. In the left‑hand menu click Settings → Access permissions → Access permissions of representatives → New access permission.

4. Enter the accountant’s personal ID‑code and (optionally) set an expiry date.

5. Select rights:

   • Package method – scroll to the bottom, press OTSI, tick e.g. Accountant Package (includes submission of all tax returns) and press Add.

   • Separate rights – open the Separate access permissions tab if you need custom scope (e.g. only VAT returns). Most useful rights are grouped under “Over‑areas”.

6. (Optional) To allow your accountant to manage further user rights, search for “right of the representative … to administer user rights” and add it.

7. Press Save. Access is active immediately.

### Troubleshooting

• If the person is not found, double‑check the ID‑code or ask the accountant to log in to MTA once (this creates a user profile).

• Remember to update or revoke rights if you switch service providers.

2. Authorise the accountant in the Business Register (for the annual report)

1. Log in to https://rik.ee and open My undertakings.

2. From the top bar select Annual Report → Defining persons entering data.

3. Click Add new person for entering data.

4. Enter the accountant’s personal ID‑code.

5. Select the relevant company (if prompted).

6. Tick “The person entering data is authorised to submit the report”.

7. Press Save.

Important: The filed report must still be digitally signed by at least one board member before it is deemed submitted.

3. Video tutorial

MTA access‑rights setup – 3‑minute video

This guide is for general information only and does not constitute legal advice. Procedures may change – always refer to the latest instructions on the official websites of the MTA and the Business Register.

An authorisation sets the limits for a representative’s actions.

An authorisation is a defined set of rights that determines the scope within which a representative may legally act on behalf of the principal. It outlines what actions the representative is permitted to take and under what conditions, ensuring legal clarity and accountability for both parties.

It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and the authorized person would be identifiable.

The main and also the most convenient and practical way to transfer the right of representation is to do it through a suitable digital identification channel. These are Mobile ID, Estonian ID, e-resident ID, and Smart ID. European Union country ID cards are also suitable. It is important to have the right to log in to the systems of the Estonian state.

If necessary, other less convenient and more expensive methods can also be used: power of attorney, lawyer’s client agreement, etc.

Additional info: