TAX SUPPORT IN ESTONIA
Tax audit support in Estonia
FPRO helps review an EMTA request, reconcile it with the company’s records, collect documents and prepare explanations within the agreed scope.
FIRST STEPS
What to do after receiving an EMTA request
Keep the notice, note its deadline and separate the authority’s questions from the accompanying text. Then collect the declarations, accounting records and source documents relevant to the request. The exact response depends on the request and the company’s circumstances.
- 01Record the request
Keep the document and attachments, receipt date, period under review and the questions raised.
- 02Reconcile the data
Compare declarations and records with agreements, invoices, bank data and accounting exports.
- 03Prepare the response
Assemble evidence and agree on clear explanations that are consistent with the accounts.
WHEN TO SEEK HELP
When a company may need support
You do not need to wait for every document or attempt to prepare a final response alone. An initial assessment can start with the request itself and the accounting information already available.
Document request
EMTA asks for agreements, invoices, records, declarations or other evidence.
Data discrepancies
Questions arise from differences between declarations, accounting records and source documents.
A specific transaction
The review concerns a particular transaction, counterparty, tax, period or business circumstance.
Follow-up questions
After the first response, the tax authority asks for clarification or additional evidence.
SCOPE OF SUPPORT
What FPRO’s support includes
We start with the request and the state of the accounting records. After an initial assessment, we define the tasks, responsibilities and required materials.
The service covers the company’s accounting and tax information. A legal position and procedural steps are assessed separately.
- Review the request. Identify the questions, period, taxes and transactions covered by EMTA’s communication.
- Assess the accounting base. Establish which information is available and where clarification or additional documents are needed.
- Build the document set. Organise records, declarations, agreements, invoices, bank documents and relevant correspondence.
- Reconcile the explanations. Check that the description of transactions is consistent with the accounts and source documents.
- Prepare the materials. Draft explanations and arrange the submission of documents within the agreed scope.
- Handle clarifications. Help supplement the materials when new questions fall within the agreed scope.
SOURCE INFORMATION
Documents that may be required
The EMTA request determines the list. For the first discussion, the notice itself and a description of where the accounts are maintained are enough. Other materials are collected according to the questions and period under review.
- the EMTA request or notice with all attachments;
- tax declarations and accounting records for the specified period;
- agreements, invoices and acceptance documents for the transactions under review;
- bank documents and payment breakdowns;
- accounting exports and financial statements where relevant;
- earlier correspondence and explanations already submitted.
WORKFLOW
How the support is organised
Initial assessment
We review the request, period and available information.
Scope of work
We define the tasks, documents and communication format.
Collection and review
We reconcile the accounts with supporting materials.
Preparation
We agree on the document set and draft explanations.
Clarifications
Where necessary, we supplement the materials for new questions.
SCOPE AND FEES
The scope depends on the request
Fees are determined after reviewing the EMTA request, the period, transaction volume and state of the accounts. A fixed fee quoted before that assessment may not reflect the actual work required.
FPRO does not guarantee the outcome of an audit or the cancellation of assessments or penalties. Legal defence, court appeals and formal representation are outside the basic scope and require a separate assessment.
QUESTIONS AND ANSWERS
Tax audits and FPRO support in brief
What should we do after receiving an EMTA request?
Keep the request and attachments, note the deadline and questions, then collect the relevant declarations, records and source documents. FPRO can reconcile the set with the accounts and prepare materials within the agreed scope.
Which documents may be required?
The request itself determines the list. Work usually starts with the EMTA notice, declarations and accounting records for the specified period, followed by relevant agreements, invoices, bank documents and previous correspondence.
Can the preparation time be estimated in advance?
Timing depends on the date and requirements of the request, the transaction volume and the state of the records. It can be assessed after reviewing the notice and the company’s accounting information.
Can FPRO guarantee the outcome of an audit?
No. The outcome depends on the facts, documents and the tax authority’s assessment. FPRO is responsible for the agreed review and preparation work but does not promise that assessments or penalties will be cancelled.
Does the service include legal representation?
This page describes accounting and tax support for documents and communication. Legal defence, court appeals and formal representation require a separate assessment and agreement.
How much does the support cost?
Fees are determined after reviewing the EMTA request, the period, transaction volume, state of the records and required document set.
FIRST STEP
Start with the EMTA request
Send us the notice and briefly explain where the accounts are maintained. We will assess the source information and propose the next steps.
The information on this page is general. The document set, scope of support and tax outcome depend on the specific request and the company’s circumstances.