The Estonian Tax and Customs Board (ETCB) is the government agency responsible for administering taxes and customs regulations in Estonia. It ensures compliance with tax laws, facilitates trade, and protects society by preventing illegal activities related to taxation and customs.

Key Responsibilities:

• Tax Administration: The ETCB manages the collection of various taxes, including income tax, value-added tax (VAT), and excise duties. It provides guidance to individuals and businesses on tax obligations and offers e-services for efficient tax filing and payment.
• Customs Services: The agency oversees the movement of goods across Estonia’s borders, ensuring compliance with customs regulations. It facilitates legitimate trade while preventing smuggling and other illegal activities.
• Gambling Regulation: The ETCB regulates gambling activities in Estonia, issuing licenses to operators and ensuring compliance with the Gambling Act. It maintains a list of legal gambling operators and provides information on setting restrictions on gambling.

Recent Developments:

• E-Services Enhancement: The ETCB continues to improve its electronic services, offering user-friendly platforms for tax declarations, payments, and information retrieval. This digital approach enhances efficiency and accessibility for taxpayers.
• Gambling Taxation: The agency provides detailed guidelines on gambling tax obligations for operators, including tax rates and reporting requirements. Operators must submit gambling tax returns and pay the applicable taxes by the 15th day of the calendar month following the taxable period.