Commercial lottery
A commercial lottery is a classic or fast lottery organized by the provider of a commodity or service to promote or promote the sale of its goods or services. The right to participate is acquired together with the purchase of goods or services.
As long as the requirements of the Gambling Act do not apply to a commercial lottery with the 10 000 € Winning Fund and no notification must be made (supervised by the Consumer Protection and Technical Regulatory Authority). The following requirements apply above this threshold. The winning fund is capped at 100 000 € (considered by the market value of the prizes).
Notification Obligation (Winning Fund Over 10 000 €)
The Tax and Customs Board must be provided with an economic activity notice and the rules of the game approved by the decision of the Board before the start of the campaign. The written consent of the Tax and Customs Board is required to change the rules of the game.
Ways of filing and state fee
| Five | State fee |
|---|---|
| e-environment of the register of economic activity (mtr.ttja.ee) | 0 € |
| Digitally signed by email | 10 € |
| By mail | 10 € |
Mandatory content of the rules of the game
- Business name, registry code and contact information of the organizer
- Time of organization (start and end date)
- Market value of the winning fund and data and values of the wins to be awarded
- Game description, conditions and procedure for participation
- Ticket circulation in case of a quick lottery; time, place and procedure for explaining the results in case of a classic lottery
- Probability of winning, notification of winners and place, way, order and deadline of issuing winnings
- Procedure and time limits for the resolution of complaints
The participant may not be required to assume any additional proprietary liabilities. The exception is the cost of a standard tariff communication device and the cost of a special tariff communication device, if offered as an alternative to free enrollment.
Taxation
A commercial lottery with over 10 000 € winning fund will be subject to a gambling tax from the amount of the 22% winning fund. The declaration and tax shall be submitted by the 15th date of the calendar month following the last day of the issue of the winnings indicated in the rules of the game.