Pursuant to § 51 of the Liquid Fuel Act (RT I, 03.04.2018, 12) which takes effect on 1 February 2019, the person holding an activity licence for 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 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 shall be established by the regulation of the Minister of Finance.
KKS will be 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).