Registration of permanent establishment

(1) In order for the permanent establishment of a non-resident legal person and a sole proprietor specified in clause 18 (1) 4) of this Act to be registered, an application shall be submitted to the regional structural unit of the Tax and Customs Board and the following shall be set out in the application:

1) the name and address of the non-resident legal person;

2) the place of registration and the registration number or another code enabling identification, if such information exists;

3) the area of activity, place of business and postal address in Estonia of the permanent establishment;

4) the number of the bank account opened for the permanent establishment and the name of the credit institution in which the bank account is held;

5) the given name and surname of the legal person responsible for the permanent establishment, and his or her personal identification code (or, in the absence of a personal identification code, date of birth) and residence.

[RT I, 18.11.2010, 1- entry into force 01.01.2011]

(1¹) If a non-resident legal person referred to in clause 18 (1) 4) of this Act is not a resident of a member state of the European Union or such a state with whom Estonia has concluded a treaty enabling the Tax and Customs Board to get the necessary information from the tax authority of that state, the legal person shall, in addition to the information specified in subsection (1) of this section, note in the application also the name and registry code or personal identification code, (or in the absence of the personal identity code the date of birth) of each shareholder or member of the company.

[RT I, 13.12.2011, 1- entry into force 01.01.2012]

(2) The following shall be appended to an application for registration of the permanent establishment of a non-resident legal person:

[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

1) a copy of the certificate of registration, an extract from the register or other documents certifying the existence of the legal person;

2) a document certifying the authorisation of the person responsible for the permanent establishment;

3) a copy of the articles of association or partnership agreement of the legal person, certified according to the laws of the home country, or another document regulating the activities of the legal person if submission of such documents upon registration of a legal person is required in the home country of the legal person;

4) a specimen signature of the person responsible for the permanent establishment which is notarised or officially certified by a tax authority;

5) if a tax representative has been designated, the written agreement between the tax representative and the non-resident.

(3) In order for the permanent establishment of a foreign association of persons or a pool of assets without the status of a legal person specified in clause 18 (1) 4) of this Act to be registered, an application shall be submitted to the regional structural unit of the Tax and Customs Board and the following shall be set out in the application:

[RT I 2008, 60, 331 - entry into force 01.01.2009]

1) the name and address of the association of persons or pool of assets, if such information exists;

2) a number or registry code enabling the association of persons or pool of assets to be identified, if such information exists;

3) the names and addresses of the members of the association of persons or the co-owners of the pool of assets, except in the case specified in clause 4) of this subsection;

4) the names and addresses of members with management rights, the manager or the administrator of assets if not all the persons specified in clause 3) of this subsection are involved in the management of the association or administration of the pool of assets;

5) the area of activity, place of business and postal address in Estonia of the permanent establishment;

6) the number of the bank account opened for the permanent establishment and the name of the credit institution in which the bank account is held;

7) the given name and surname of the person responsible for the permanent establishment, and his or her personal identification code (or, in the absence of a personal identification code, date of birth) and residence.

(4) The following shall be appended to an application specified in subsection (3) of this section:

1) a copy of the document which is the basis for the activities of the association of persons or pool of assets without the status of a legal person;

2) a specimen signature of the person responsible for the permanent establishment which is notarised or officially certified by a tax authority;

3) a document certifying the authorisation of the person responsible;

4) if a tax representative has been designated, the written agreement between the tax representative and the non-resident.

[RT I 2005, 57, 451 - entry into force 18.11.2005]