Organisation of commercial lottery

If you wish to organise a commercial lottery the value of the winning pot of which exceeds 10,000 euros, you must first submit a notice of economic activity to the Tax and Customs Board.

The value of the winning pot of a commercial lottery may not exceed 100,000 euros.

There is no notification obligation for undertakings providing services indicated in section 6 (1) 4) and 5) of the Credit Institutions Act.

Organisation of commercial lotteries is regulated by:

The taxation of the organisation of commercial lottery is regulated by the Gambling Tax Act.

Cross-border operation

Commercial lotteries are regarded as gambling, the organisation of which is not subject to common requirements in the European Union. This means that an undertaking established in another country of the European Economic Area must also submit a notice of economic activity to organise a commercial lottery in Estonia.

Information for operating in other countries of the European Economic Area can be found from the EUGO point of single contact of the respective country.

Filling in and submitting the notice form

In addition to the data stipulated in section 15 (1) of the General Part of the Economic Activities Code Act, the notice of economic activity must include the following data:

  • The beginning and end date of the participation in a commercial lottery, the place, manner and date of determining and publishing the result and the place, manner and time period for issuing the winnings;
  • Value of the winning pot of the commercial lottery;
  • Rules of the commercial lottery.

The notice of economic activities can be submitted:

Contact details

Substantive information

Ranno Aednurm

Tax and Customs Board, tel: +372 676 2023, e-mail: ranno.aednurm@emta.ee

Riina Rünt

Tax and Customs Board, tel: +372 676 2024, e-mail: riina.rynt@emta.ee

Register information and technical questions

Register of Economic Activities, tel: +372 668 7080, e-mail: register@mkm.ee

Last amended: 26-01-2017 16:08 | Compiled by: Tax and Customs Board