An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. 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 authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).

The Estonian Tax and Customs Board shall accept:

• an oral authorization – is valid on procedural acts only together with a party to the proceedings;
• an unattested written authorization, unless the legislation states the different obligatory form of authorization;
• an authorization attested by a notary;
• an authorization signed digitally;
• an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
• an authorization confirmed by a sworn advocate.

An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. 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 authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).

The Estonian Tax and Customs Board shall accept:

• an oral authorization – is valid on procedural acts only together with a party to the proceedings;
• an unattested written authorization, unless the legislation states the different obligatory form of authorization;
• an authorization attested by a notary;
• an authorization signed digitally;
• an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
• an authorization confirmed by a sworn advocate.

1. We email you the Power of Attorney.
2. You send us the POA and copy of the Passport once notarized and legalized.
   • Notarization: Take the Power of Attorney and Passport to your nearer Notary Public.
   • Legalization: After the documents have been notarized, they require legalization.
   • You can ask your notary if they can also take care of the legalization and send the documents by post. If not, you can legalize and post it yourself.

An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. 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 authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).

The Estonian Tax and Customs Board shall accept:

• an oral authorization – is valid on procedural acts only together with a party to the proceedings;
• an unattested written authorization, unless the legislation states the different obligatory form of authorization;
• an authorization attested by a notary;
• an authorization signed digitally;
• an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
• an authorization confirmed by a sworn advocate.