Fuel handling

Practical guide for submitting an application for authorisation to engage in sale, import, export, or provision of fuel storage services.

Short description

The relevant authorisation is required if you wish to engage in sale, import or export of fuel, or in provision of fuel storage services. For the purposes of the Liquid Fuel Act fuel means liquid flammable substance which can be used as the source of energy in heat engines and other energy conversion devices suitable for such purposes, and liquefied petroleum gas used in motor vehicles. The specific list of fuels requiring registration is available here (in Estonian).

Authorisation is not required in the cases specified in subsection 13 (2) of the Liquid Fuel Act.

The Estonian Tax and Customs Board (hereinafter ETCB) will issue the authorisation without a term.


1. Legal basis


The following legal instruments are regulating the sale, import and export of fuel, and the provision of fuel storage services:


2. Requirements to applicants


In order to obtain the authorisation:


3. Cross-border activity


Subsection 384 (1) of the Commercial Code provides that if a foreign company wants to permanently offer goods or services in its own name in Estonia, it shall enter a branch in the commercial register. Consequently, a foreign company cannot apply for an authorisation for the sale of fuel with the register of economic activities, but a branch of the company entered in the commercial register can in the course of normal procedure submit an application for authorisation for fuel handling to an economic administrative authority, which is authorised by law to decide on applications for respective authorisations.


4. Completion and submission of an application for authorisation


In order to obtain the authorisation, please submit an application for authorisation for import, export, or sale of fuel, or for provision of fuel storage services (147.82 KB, RTF) (in Estonian) to the ETCB specifying:

  • one or several areas of activity (import, export or sale of fuel, or provision of fuel storage services), in which you intend to engage yourself;
  • in case you intend to sell fuel, please specify if you intend to do it according to subsection 4² (1) of the Liquid Fuel Act (release of fuel for consumption and termination of tax warehousing), or according to subsection 4² (2) of the same Act (sale of fuel released for consumption);
  • volume of the tanks used for fuel storage if you intend to provide fuel storage services;
  • the addresses of the places of sale if you are applying for the authorisation for the sale of fuel.

Please submit also the following additional documents:

  • a business plan that sets out your estimated maximum monthly turnover from the sale of fuel if you are applying for the authorisation for the sale of fuel. The business plan (45.5 KB, XLS) must be submitted to the ETCB together with the application for authorisation for the sale of fuel;
  • a copy of the liability insurance contract if liability insurance is required;
  • copies of the documents certifying the compatibility with the requirements set out for fuel handlers in subsection 3(1) of the Liquid Fuel Act (relating to technical equipment and staff); 
  • a profit and loss statement of your company for the recent month as at the end of a month preceding the date of submission of the application for authorisation if you are applying for the authorisation for the sale of fuel;
  • a balance sheet of your company as at the end of a month preceding the date of submission of the application for authorisation if you are applying for the authorisation for the sale of fuel;
  • a statement of account for the current month and for three months preceding the date of submission of the application for authorisation if you are applying for the authorisation for the sale of fuel;
  • copies of documents relating to the investments made in fuel handling if you are applying for the authorisation for the sale of fuel;
  • if you wish the reduction of the amount of security, please submit the relevant request for this (Tarbimisse lubatud kütuse müüja tagatise vähendamise taotlus (156.34 KB, PDF) or Aktsiisilaost kütuse tarbimisse lubaja tagatise vähendamise taotlus (156.27 KB, PDF)).

NB! Please pay the state fee before submitting an application for authorisation.

Application for authorisation may be submitted:


5. Payment of the state fee


In order to apply for the authorisation please pay the state fee in the amount of 20 euros using the reference number 2900082236 in any of the bank accounts of the Ministry of Finance:

  • AS SEB Pank– account No. EE891010220034796011 (SWIFT: EEUHEE2X)
  • Swedbank AS – account No. EE932200221023778606 (SWIFT: HABAEE2X) 
  • Danske Bank A/S Estonia Branch – account No. EE403300333416110002 (SWIFT: FOREEE2X) 
  • Nordea Bank AB Estonia Branch – account No. EE701700017001577198 (SWIFT: NDEAEE2X)


6. Deciding on applications for authorisation


The Estonian Tax and Customs Board will take the decision on the applications for authorisation by grant of or refusal to grant an authorisation within 30 days as of the submission of the application. The term for making a decision may be extended by another 30 days in the case of a complicated situation.

The Estonian Tax and Customs Board will determine the security for the person applying for the authorisation for the sale of fuel within ten calendar days starting from the day on which it received the application that meets all the requirements and contains objective information together with the documents and data annexed to it.

The Estonian Tax and Customs Board will determine the security within 30 days as of the receipt of the application if a seller of fuel has also applied for a reduction of the security.

The Estonian Tax and Customs Board may request for additional information from the person applying for the authorisation of sale, import or export of fuel, or for provision of fuel storage services in order to judge upon the substance of the application if the application contains incomplete data. In that case the time limit for review of the application starts from the day of submission of all the required information.

Authorisation is granted if all the requirements set out in § 14 of the Liquid Fuel Act are met (incl. provision of the required security). Information relating the provision of a security is available at ”Tagatised” (in Estonian).


7. Changing the conditions of authorisation


If you wish to make changes in your authorisation, e.g. change the place of business, add or delete information, you have to submit the relevant application (tegevusloa muutmise taotlus (75.57 KB, RTF) or majandustegevusest (tegevusloast) loobumise teade (131.61 KB, PDF)).
For submission of the application to change the data of your authorisation you may choose one of the following ways:


8. Suspension of the authorisation by an undertaking (temporary renouncement of economic activities) and termination of economic activities (renouncement of economic activities)


If you wish to suspend or revoke your authorisation please submit the relevant notice (tegevusloa muutmise taotlus (75.57 KB, RTF) or majandustegevusest (tegevusloast) loobumise teade (131.61 KB, PDF)).

For submission of the application to change the data of your authorisation you may choose one of the following ways:


9. Revocation of the authorisation


Authorisation is revoked on the following bases:
1) the applicant has intentionally submitted incorrect information, which affected the grant of authorisation, provided that if such information had not been submitted, the grant of an authorisation would have been denied;
2) renouncement of economic activities by an undertaking;
3) validity of a relevant prohibition on economic activities imposed by a court judgment or arising from law in a relevant area of activity in respect of an undertaking, except for validity of a prohibition on economic activities imposed pursuant to the General Part of the Economic Activities Code Act.

Authorisation may also be revoked on the following bases:
1) failure to commence economic activities within two years after issue of the activity licence (authorisation) or failure to pursue economic activities within two years, and in the case of provision of services of general interest, failure to commence economic activities within 12 months after issue of the activity licence (authorisation) or failure to pursue economic activities within 12 months or failure to commence economic activities within the term prescribed by a secondary condition of the activity licence (authorisation);
2) material violation of an economic activity requirement in the subject of review of the activity licence (authorisation) or a secondary condition of the activity licence (authorisation);
3) a significant damage or danger caused to public order by the activity permitted by the activity licence (authorisation), which did not exist or was not known at the time of grant of the activity licence (authorisation) and which overrides the interest of the undertaking in continuing the activity and which cannot be eliminated by amendment of the activity licence (authorisation);
4) the arising of a resolutive condition which has been imposed as a secondary condition of the activity licence (authorisation) and which serves as a prerequisite for the validity of the activity licence (authorisation) in the relevant area of activity;
5) the notice on renouncement of provision of services of general interest.


10. State supervision


State supervision is exercised by the Estonian Tax and Customs Board.


11. Contact information


Relevant additional information in the Estonian Tax and Customs Board:
+372 676 2185
mtr@emta.ee
 

19.12.2016