Pursuant to § 51 of the Liquid Fuel Act (RT I, 03.04.2018, 12) which took effect on 1 February 2019, the person holding an activity licence for the sale of fuel shall enter the information about the fuel belonging to that person into the fuel handling database (kütuse käitlemise andmekogu, KKS) in the following cases:
- transfer of fuel, except sale from filling stations;
- transport of fuel, excluding the fuel purchased from a filling station and the transportation associated with some other event or operation provided for in subsection 51 (2) of the Liquid Fuel Act, provided that the event or operation occurring with the transportation has already been entered into the database;
- transfer of fuel to the depositary or depositor;
- use of fuel for own consumption;
- production of fuel outside an excise warehouse;
- loss of fuel or write-off of residues;
- acquisition of fuel released for consumption in any other way than purchasing from another person holding an activity licence for the sale of fuel;
- registration of fuel residues.
Pursuant to subsection 7 (1) of the Liquid Fuel Act, a seller of fuel shall submit a report (KKS report) on the first day of every calendar month regarding the fuel sold by him from filling stations (during the previous month from the 16th day till the end of the calendar month) and on the 16th day (sold by him/her during the same calendar month from the first day till the 15th day of the month). The information shall be submitted by the places of business, the particulars of the information to be stated in the report on fuel handling are established by the regulation No 13 of the Minister of Finance (in Estonian).
KKS is accessible via the website of the Estonian Tax and Customs Board https://www.emta.ee/ where you have to choose the e-Tax/e-Customs – ‘Online customs services’ – ‘KKS’. The information can be entered manually through the user interface of KKS or transmitted via the machine-to-machine interface (across the X-Road).
Applying for KKS rights
For delegating the KKS rights, the following steps need to be taken:
- the member of the management board has to enter the e-Tax/e-Customs as a representative and select ‘Settings’ – ‘Access permissions’;
- select ‘Access permissions of representatives’ from the drop-down menu and press the button ‘New access permission’ on the opened page;
- select the person to whom you wish to grant access permissions: enter the personal identification code or registry code, press the button ‘Search’, then press the button ‘Next’ and insert the start and end date of the permissions;
- select ‘Separate permissions’, find permissions using the search term ‘Fuel’, select the required permissions and press ‘Add’.
X-Road services for KKS
Technical specifications for KKS
|KKS errors_v.1.2 (XLSX)||27.12.2018|
|KKS X-Road_v.1.1 (64.65 KB, XLSX)||22.10.2018|
Changes in SADHES and Complex databases due to the introduction of the fuel handling system as from 1 February 2019
Table 1. Commodity codes transmitted into the fuel handling system, additional codes the Estonian Master Tariff System (EMTS) or types of excise goods
|Commodity code||Name of excise goods||EMTS additional code in Complex||Type of excise goods in SADHES|
|27101241||Petrol ON < 95||K01|
|27101245||Petrol 95 ≤ ON < 98||K02|
|27101249||Petrol ON ≥ 98||K03|
|27101929||Diesel fuel, diesel fuel for specific purposes||Q001, Q002||K07, K08|
|27101943||Diesel fuel, diesel fuel for specific purposes||Q001, Q002||K07, K08|
|27102011||Diesel fuel, diesel fuel for specific purposes||Q001, Q002||K07, K08|
|27101947||Light heating oil||Q005||K11|
|27102017||Light heating oil||Q005||K11|
|27101962||Heavy fuel oil, shale-derived fuel oil||Q006, Q007, Q008, Q009||K12, K14, K23, K24|
|27101964||Heavy fuel oil, shale-derived fuel oil||Q006, Q007, Q008, Q009||K12, K14, K23, K24|
|27102031||Heavy fuel oil, shale-derived fuel oil||Q006, Q007, Q008, Q009||K12, K14, K23, K24|
|27102035||Heavy fuel oil, shale-derived fuel oil||Q006, Q007, Q008, Q009||K12, K14, K23, K24|
|27111900||Motor liquid petroleum gas (LPG)||Q011||K26|
NEW! Beginning from 16 August 2019, the following commodity codes, additional codes of the Estonian Master Tariff System (EMTS) or types of excise goods shall additionally be transmitted into the fuel handling system (KKS).
Table 2. Commodity codes, additional codes the Estonian Master Tariff System (EMTS) or types of excise goods additionally transmitted into the fuel handling system (KKS) beginning from 16 August 2019
|Fuel||EMTS additional code in Complex||Type of excise goods in SADHES|
|27101943||Paraffinic diesel fuel (Minister of the Environment Regulation No 73)||Q015||K34|
|27101943||Paraffinic diesel fuel for specific purposes (Minister of the Environment Regulation No 73||Q016||K35|
|27102011||Diesel fuel B30 (Minister of the Environment Regulation No 73)||Q017||K36|
|27102011||Diesel fuel B30 for specific purposes (Minister of the Environment Regulation No 73)||Q018||K37|
Changes in SADHES
As from 1 February 2019:
- excise warehouse keepers who release fuel from excise warehouses for consumption and importers who bring goods into Estonia with SAAD2 have to enter in the SADHES database delivery notes with the profiles T2, T5, T6 and SAAD2 the following additional data:
the details of the goods’ owner (registry code, name);
the identifier whether the goods’ owner is the consignee;
the quantity in natural litres;
the carrier’s registry code or personal identification code and country;
the name of the driver of the means of transport; the driver’s personal identification code or birth date and country of origin, code of ADR-certificate of the means of transport (provide data in case the type of the means of transport in Field 16A is vehicle, trailer or traction unit);
ADS ID – ADS adr_id;
a new type of an additional document is added: "VOL – authorisation";
"Import application for JVIS“ has been removed from the menu;
"Application for JVIS" has been removed from the classification of previous document.
When releasing fuel to consumption (profiles T2, T5 and T6) the MTR system verifies if the fuel owner has a licence for the sale of liquid fuel.
Changes in Complex
As from 1 February 2019 it is required that upon the procedure of release of fuel for free circulation in the Complex database you enter in the customs declaration the quantity in natural litres (code 909), which is rounded to three decimal places.
The procedure of release of fuel for free circulation (40) triggers checks in the MTR system as regards the fuel import licence of the consignee.
If you need any assistance:
- please send us an e-mail at KKS@emta.ee or
- call at +372 676 1111