A commercial lottery is a lottery organised to promote the sale of goods or services or to advertise goods, services or their provider, where the right to participate is acquired with the purchase of the goods or services.
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.
Legal bases
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.
Filling in and submitting the notice
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 as follows:
- via the Register of Economic Activities (use of the service requires authentication);
- digitally signed by e-mail to [email protected];
- by post to the Estonian Tax and Customs Board at Lõõtsa 8a, 15176 Tallinn.
If the notice of economic activities is submitted to the Estonian Tax and Customs Board by e-mail or post, the company must pay a state fee of EUR 10. There is no state fee for submitting an application via the Register of Economic Activities.
Contact details
Substantive information
Ranno Aednurm, Tax and Customs Board, tel: +372 676 2023, e-mail: [email protected]
Riina Rünt, Tax and Customs Board, tel: +372 676 2024, e-mail: [email protected]
Registry information and technical questions
Register of Economic Activities, tel: +372 668 7080, e-mail: [email protected]