As of 1 October 2023, the subcontracting chain and the time construction workers spend on a construction site must be registered in the e-services environment of the Tax and Customs Board

The aim of the amendment is to ensure fair competition in the construction market. Only the people who are recruited according to established requirements, who receive declared wages and of whom both the main contractor and state have a clear overview are allowed to work on a construction site.

This new procedure is provided by the “Act that amends the Taxation Act and the Income Tax Act” (“Maksukorralduse seaduse muutmise ja tulumaksuseaduse muutmise seadus”:

Electronic registration is mandatory on construction sites that are subject to special requirements in relation to occupational safety and

notifying the Labour Inspectorate:

• the duration of construction exceeds 30 working days and at least 20 people are at work at a time; or

• the workload exceeds 500 man-days.

The registration obligation concerns those sites where construction starts after 1 October 2023 or where construction is ongoing and the expected completion deadline is later than 1 October 2024.

The information system for registering subcontracting chain and working time is being developed and training courses on how to use the system are also being planned. More information on the subject will follow in the future.

More information on the amendments can be found on our web page: