From 9 December 2026, about 19,500 e-residents and more than 9,000 digi-ID holders will no longer be able to use their cards to log in to government services or sign documents electronically. This is because the Estonian Police and Border Guard Board (PPA) is revoking the certificates on these cards. The companies themselves will continue to operate, but their owners may have difficulty running their businesses online. Here is how to find out whether you need to replace your e-Residency card or digi-ID, and what to do before 9 December.
What happens on 9 December
A digi-ID is a digital identity document that you can use to log in to e-services and sign documents. An e-Residency card is a type of digi-ID intended for foreign nationals. In a separate article, we explain in more detail how electronic identification in Estonia works.
According to PPA’s announcement, the certificates of some cards will be revoked early, on 9 December 2026. This means that a card will stop working even if the expiry date printed on it has not yet passed. You will no longer be able to use it to log in to government e-services or sign documents.
The company’s legal status will not change. The OÜ will remain registered, and its shareholders and members of the management board will keep their rights and powers. However, if the person running the company has no other means of electronic identification, they may temporarily lose access to banking and government services.
Why the cards are being switched off
The reason is not a hack or a data breach, but a change in European requirements for digital identity documents. “No security risk has been identified in the documents,” PPA says on its page for e-residents. Documents previously signed with these cards remain legally valid.
The change stems from an update to the EU regulation on electronic identification and trust services (eIDAS). Its revised version, known as eIDAS 2.0 (Regulation (EU) 2024/1183), sets stricter requirements for the certification of card chips.
“PPA’s contractual partner was unable to renew the chip certificate on cards that had already been issued,” explains Liis Valk of the Police and Border Guard Board. That is why the certificates are being revoked before they expire.
“Estonia is not the only country whose documents are affected by this change,” Valk adds.
Whose e-Residency card is affected
The affected cards are different for e-residents and for residents of Estonia:
| Who | Which cards are affected | How many people |
|---|---|---|
| E-residents | E-Residency cards issued between 10 December 2021 and 16 August 2023, with numbers from UA0051053 to UA0076261 | About 19,500 |
| Residents of Estonia | Digi-IDs issued up to and including 16 May 2024 | More than 9,000 |
The revocation does not affect ordinary ID cards or residence permit cards. The details for e-residents come from PPA’s page for e-residents.
How to check your e-Residency card
- Look at the document number on your e-Residency card. If it is between UA0051053 and UA0076261, the card is affected. The card also shows the date of issue.
- Check the inbox of the email address you gave in your card application, including the spam folder. “We will notify everyone affected individually,” promises Liis Valk, and PPA has already sent these emails.
- If in doubt, contact e-Residency support through the form on the programme’s website, or email PPA at ppa@politsei.ee.
Beware of scammers. The police warn that fraudsters may exploit the certificate revocation in their schemes. Do not click on links in emails claiming to be from PPA, and do not enter your PIN codes on the pages they lead to. To check any information, go straight to the official websites politsei.ee and e-resident.gov.ee.
Secure your access to e-MTA while your old card still works
By law, PPA has up to 30 days to process an application for an e-Residency card. The card is then produced and sent to the pickup location you chose. The e-Residency programme recommends applying 2–3 months in advance.
With less than two months to go until 9 December, it is risky to count on receiving a new card by then.
On top of that, the deadline for the income and social tax return (form TSD) falls on the very next day after the cards are switched off. Here are the key dates to keep in mind:
| Date | What happens |
|---|---|
| Before 9 December | Last chance to register Smart-ID with your old card |
| 9 December (Wednesday) | Certificates on the affected cards are revoked |
| 10 December (Thursday) | Deadline for form TSD for November, covering taxes on salaries and other payments |
| 21 December (Monday) | Deadline for the VAT return (form KMD) for November. As 20 December is a Sunday, the deadline moves to Monday. |
So it makes sense to apply for a new card now, but at the same time you need to arrange another way to log in to e-services and check your accountant’s access permissions in e-MTA.
What to do about your e-Residency card before 9 December
1. Register Smart-ID while your e-Residency card still works
This is the first step that PPA itself recommends. Smart-ID is a free smartphone app. You can use it to log in to e-MTA, your bank and government services, and to sign documents without a card or card reader.
While the card’s certificates are still valid, you can use the card to register Smart-ID.
How to register Smart-ID
- Install the Smart-ID app on your smartphone.
- Select “Register new Smart-ID”, then choose Estonia and “ID-card” as the registration method.
- Have your e-Residency card ready, along with the six-digit CAN (card access number) printed on it, and your PIN1 and PIN2.
- Follow the instructions in the app to read the card data and complete the registration.
To read the card, you will need a smartphone with NFC, the same technology used for contactless payments by phone.
A Smart-ID account registered before 9 December will keep working after your card’s certificates are revoked. “If your e-Residency card is affected by the certificate revocation on 9 December 2026, you can continue using your existing Smart-ID account as normal,” PPA confirms. A Smart-ID certificate is valid for up to three years, but its validity may be limited by the expiry date of the card you used to register it.
If you already have Smart-ID, open the app and check when it expires. If that date comes before the expiry date printed on your card, it is best to sort out re-registration now, while your old card still works. But do not delete your current Smart-ID until you are sure you can register a new one.
There is one more catch: you cannot simply move Smart-ID from one phone to another. If you lose or change your phone after 9 December, you will have to register Smart-ID again. And you will no longer be able to do that with your old card.
So Smart-ID is a good temporary solution for keeping access to e-services while you wait for a new card. But you still need to replace the card itself.
2. Apply for a new e-Residency card
“We highly recommend that you reapply for e-Residency as soon as possible,” PPA advises. The application must be submitted in the PPA application environment, where e-residents go through the same procedure as the first time. You can log in to the environment with a valid card or with a Smart-ID account registered with your e-Residency card. You collect the new card in person from the pickup location you chose in your application.
The state fee for an e-Residency card is EUR 150. As of 13 October 2026, PPA has not announced free replacements for the affected cards: it says new cards are issued in the usual way, on payment of the state fee.
3. If you live in Estonia and have a digi-ID
You will not be able to get a new digi-ID to replace a revoked one: digi-IDs have not been issued since 1 May 2025. If you have an ID card, use it, as the revocation does not affect ID cards. If you do not, set up Smart-ID or Mobile-ID, which PPA names as alternatives to digi-ID.
What to do for your company
Check your accountant’s access permissions in e-MTA
This is a safety net in case neither the card nor Smart-ID works. A member of the management board can personally grant your accountant access permissions in e-MTA, the e-services environment of the Estonian Tax and Customs Board (EMTA). For this, there is a ready-made “accountant’s package” in the Access permissions section (Õigused in Estonian). With these permissions, your accountant can file forms TSD and KMD on behalf of the company, even if you cannot log in yourself.
Have the permissions already been granted? Check that they have not expired and that your accountant has the “accountant’s package” rather than narrow permissions for a single return.
List the services you log in to with your card
Think about where you use your e-Residency card or digi-ID:
- online banking;
- e-MTA;
- the Commercial Register;
- accounting software;
- payment systems and your partners’ services.
For each one, find out whether Smart-ID or another login method works there. Rules vary between banks: you are unlikely to lose access to your account, but you will no longer be able to log in the way you are used to.
Sign important documents in advance
Contracts, minutes of shareholders’ meetings or applications planned for late November or early December are best signed before 9 December. Documents signed before then remain valid and do not need to be signed again.
Decrypt important .cdoc files
An encrypted file with the .cdoc extension can only be opened with the card it was encrypted for. Once the certificates are revoked, you will not be able to open it with a new card. Before 9 December, open important files in DigiDoc4 (a free application for signing and encryption, available to download from id.ee) and save decrypted copies in a safe place. Do not throw away your old card after replacing it: you may need it to access documents encrypted earlier.
In short: what to do this week
- Check your e-Residency card. Look at the document number and check your email: PPA may already have sent you a notification about the certificate revocation.
- Secure your access to e-services. If your card is affected, register Smart-ID before 9 December, while the card still works, and apply for a new one.
- Check your accountant’s access permissions in e-MTA. Make sure they have the permissions needed to file forms TSD and KMD. The next deadlines are 10 and 21 December respectively.
We can help you prepare
If Finance PRO handles your company’s accounting, write to us before the end of November. We will check who in your company has access permissions in e-MTA and prepare the returns due in December so that the card revocation does not get in the way of filing them on time.
Would you rather not deal with this yourself? We will take care of it. Accounting services and consultations: info@fpro.ee or +372 5366 6674. The initial assessment of your situation is free of charge.
Aleksandr Fomenko, Founder of Finance PRO
Related reading
- Electronic identification
- E-residency in Estonia: a guide to what it is and why
- Submission of Tax Returns and Compliance Requirements
Quotes from Liis Valk are translated from Estonian by Finance PRO. Information checked as of 13 October 2026. This article provides general information and is not a substitute for a consultation. If your circumstances differ, contact us at info@fpro.ee.
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