Compliance requirements
The contracting authority may refuse to conclude the contract with a bidder who has tax debt in the sense of the Taxation Act. If tax debt is identified, the contracting authority may give the bidder at least three working days to pay or defer the debt and may ask for an explanation. In a joint tender, the tax debt check is carried out for each joint bidder separately. The contracting authority may also exclude a bidder whose place of residence or establishment is not in Estonia, another EU Member State, another EEA Agreement State, or a country that has acceded to the WTO Government Procurement Agreement.