Estonian electronic tax filing system (E-Tax)

All registers must linked by use commonly accepted keys:
• personal code for citizens,
• code of institution,
• standardised address presentation.

Secure data exchange layer X-Road (https://www.ria.ee/en/x-road.html) used for gathering data from different registers. X-Road is a technological and organizational environment enabling a secure Internet-based data exchange between information systems. All registers and Statistics Estonia must be a member of X-Road

Information regarding the X-Road members and the services they provide is available via the Administration System for the State Information System (RIHA). RIHA (https://www.ria.ee/en/administration-system-of-the-state-information-system.html ) serves as a catalogue for the state’s information system. At the same time RIHA is a procedural and administrative environment via which the comprehensive and balanced development of the state’s information system has ensured. RIHA guarantees the transparency of the administration of the state’s information system and helps to plan the state’s information management.

PKI or the public key infrastructure (https://www.ria.ee/en/public-key-infrastructure.html ) enables secure digital authentication and signing. The infrastructure also allows forwarding data by using an encrypting key pair: a public encryption key and a private decryption key. In Estonia, this technology is used in relation with electronic identity (ID card, mobile ID, digital ID). All members of X-Road are using Digital seal certificates for signing messages. Citizens and officials are using electronic identity tokens.

All participants must be implemented three-level IT baseline security system ISKE (https://www.ria.ee/en/iske-en.html). The goal of implementing ISKE is to ensure a security level sufficient for the data processed in IT systems. The necessary security level achieved by implementing the standard organisational, infrastructural/physical and technical security measures.


Data guidelines of Estonian Data Protection Inspectorate (http://www.aki.ee/et/juhised) must followed.

Benefits

Transparent and efficient tax collection.

Citizens save time: no need to go the tax office; no need to submit documents; 95 declaration are submitted online; citizens spend an average 7 minutes for submitting online declaration; one-click declaration available from 2015; no need for traditional post services.

Taxpayers receive refunds in five days

Lover administrative cost for tax board: the number of employees decrees 36,7% (2003-2012); lower expenditure for offices; decrease in the number of tax office visitors.

Higher quality of declarations; reduction of errors

Satisfaction of end users

X-Road services (56) are open for public sector institutions (including local government), for citizens, for business, for self-employed