Estonian Tax and Customs Board
Expert opinion
The Estonian Tax and Customs Board regulates and issues licenses for gambling in Estonia. Currently, the country is attractive for companies wishing to organize gambling. This is due to the low taxes and loyal requirements of operators.
The Estonian Tax and Customs Board regulates and issues licenses for gambling in Estonia. Currently, the country is attractive for companies wishing to organize gambling. This is due to the low taxes and loyal requirements of operators.
Estonian Tax and Customs Board review
The legalization and control of gambling in Estonia began in 1995, with the adoption of the "Gambling Act" and the "Lottery Act." It gave a clear definition of "gambling," which were specified requirements for companies wishing to engage in gambling.
The legislation was amended in 2009, primarily because the existing law did not correspond to modern realities and did not apply to online gambling regulation. The new law (RT I 2009, 24, 146) merged the previous rules and came into force in 2009. The main provisions remained unchanged, and the definition of remote games (online casinos) was added. The responsibility of operators is described in more detail.
Another law regulating the activities of companies is the law on taxes on gambling.
The Estonian Tax and Customs Board, established in 2008, controls the gambling business in Estonia. The organization reports to the Ministry of Finance. The scope of the department is quite wide, and the main functions are:
- Issuance of licenses for gambling and licenses for organizing gambling and performance of functions of gambling supervision authority.
- Exercise control over the implementation of the tax legislation in the country
- Implementation and application of customs legislation
In addition, the organization takes measures to protect citizens from gambling addiction (social responsibility). On the department's website, you can apply for inclusion in the register of citizens wishing to limit themselves from playing in casinos, lotteries, and sports betting.
License types of Estonian Tax and Customs Board
The Estonian Gambling law clearly defines the types of games that require a gambling license when they are organized, and therefore, there are four main types of licensing:
- Õnnemängu (Gambling) is a license for the organization of gambling, including various casinos, slot machine halls, and online casinos.
- Toto (Toto) is a license to organize various bets, such as sports sweepstakes.
- Osavusmängu (Skill Games) is required for games where winning depends on player skill, such as poker. All tournament competitions are also in this category.
- Loterii (Lotteries) is for all kinds of licensed lotteries. There is an additional division for the prize fund up to 1000 Euros and up to 10,000 euros.
Upon receipt of a gambling license, you must pay a fee for the consideration of the application:
- Gambling – 47 940 Euros
- Toto – 31 960 EUR
- Skill games and Lotteries – 3200 Euro
A gambling license for online casinos is issued for up to five years. A company entitled to provide access to gambling services in Estonia must be registered in the territory of a state or a country belonging to the European Union. The capital must be at least 1,000,000 Euros (to open a casino). The monthly tax the online casino operator pays is 5% of the turnover, net of paid winnings.
Dispute resolution
The Estonian Tax and Customs Board does not deal with disputes between players and operators. Players can only apply to other instances, such as the court. A casino operating under the Estonian gambling license is obliged to comply with the existing legislation.
Conclusion
The Estonian Tax and Customs Board has a low "development level. That is, we want to say that there are no significant changes in the gambling regulation field for more than ten years. For example, the lack of support for the player (settlement of claims) from the regulatory organization looks rather "wild." The social aspect is also poorly developed, and of course, there is an organization to help gambling-addicted citizens. Still, if we compare the complexity of the measures taken in this area with those of similar organizations, the Estonian Department loses.
In general, this situation is understandable, as the E-Tax Board has a vast area of responsibility.
According to Casinoz, Estonia is undoubtedly attractive for companies opening online casinos due to its low taxes and fees for opening gambling establishments. However, changes to the existing legislation are planned for 2019.
Frequently asked Questions
The Estonian Tax and Customs Board (Maksu—ja Tolliamet) is the state agency responsible for tax collection, customs clearance of goods, and monitoring compliance with tax and customs legislation. The department plays a key role in forming the state budget and ensuring fair competition between businesses.
The Estonian Tax and Customs Board (Estonian Tax and Customs Board) plays a key role in regulating the gambling business. It is responsible for issuing gambling licenses, monitoring gambling operators' tax compliance, and preventing illegal gambling activities.
Estonia licenses various gambling activities, including online casinos, land-based casinos, lotteries, and other forms of gambling. Licensing allows the government to control the gambling market, protect consumers, and prevent money laundering.
You must apply for the E-Tax Board and provide all the necessary documents to obtain a gambling license. The main requirements include the applicant's impeccable reputation, the availability of financial guarantees, compliance with technical standards, and other conditions established by law.
High requirements apply to the technical support of online casinos in Estonia to ensure players' safety and the games' fairness. Independent auditing companies must certify gaming software and process all financial transactions through secure payment systems.
The E-Tax Board continuously controls gambling operators' compliance with license requirements. Control measures include inspections of documentation and technical systems and analysis of financial statements. In case of violations, licenses may be suspended or revoked.
To prevent illegal gambling activities in Estonia, the E-Tax Board conducts regular raids, blocks access to illegal gambling sites, and cooperates with law enforcement authorities. In addition, the legislation criminalizes the organization and conduct of illegal gambling.
| Main info | |
| Foundation date | 2008 |
| License types | Õnnemängu, Toto, Osavusmängu, Loterii |
| Name | Estonian Tax and Customs Board |
| Site languages | English , Русский , Eesti |
| Website | https://www.emta.ee/et |
| Contacts | |
| Feedback form | Yes |
| Post address | Лыытса 8а, 15176 Таллинн |