Payment of state claims imposed by courts and prosecuting authorities

Starting from 1 July 2014, payments for state claims imposed by courts and prosecuting authorities should include the bank account number and the unique reference number stated in the court order or its appendix. For additional information, please refer to the respective court responsible for the order.
  • State claims imposed by courts and prosecuting authorities are paid to bank accounts of the Estonian Tax and Customs Board.
  • When paying a state claim, the Estonian Tax and Customs Board should be indicated as the beneficiary as well as the bank account number of the Tax and Customs Board and the unique reference number stated in the court order.
  • Payments of state claims can be initiated in the public the Court Information System for court proceedings or in e-MTA (the Tax and Customs Board’s information system), after the court order is final, and paid as an electronic bank transfer through links to domestic banks’ internet banking systems or in bank branches.
  • The amounts paid into bank accounts of the Tax and Customs Board are recorded in the payee’s account for tax prepayments in the e-MTA (the Tax and Customs Board’s information system).
  • Starting from 1 July 2014, in case of an erroneous payment or an overpayment to the Estonian Tax and Customs Board’s bank account, a request for a refund should be submitted to the Estonian Tax and Customs Board.
  • Before 1 July 2014, payments for procedure expenses imposed by courts or prosecuting authorities must be paid into the bank accounts of the Ministry of Finance.

Last updated: 01.12.2025