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Stock records and reporting system (LAAK) beginning from 1 February 2019

Fuel storage accounts or fuel processing accounts must be kept in the stock records and reporting database (in Estonian laoarvestuse ja -aruandluse andmekogu, LAAK) on the basis of § 259 of the Taxation Act coming into force from 1 February 2019.

The following persons shall be obliged to show the maintenance of records on fuel in real time:

  1. keepers of temporary storage premises
  2. customs warehouse keepers
  3. persons holding an authorisation for carrying out activities in free zones
  4. persons holding an authorisation for the inward processing procedure
  5. excise warehouse keepers
  6. tax warehouse keepers
  7. providers of fuel storage services

There are two different possibilities for showing the maintenance of records on fuel in the database LAAK:

  1. transmission of data via machine-to-machine interface across the X-Road from the undertaking’s own accounting
  2. entry of data manually in the application of the Estonian Tax and Customs Board via the web interface

In addition, the database LAAK concerns also persons related to the storage of goods other than fuel (keepers of temporary storage premises, customs warehouse keepers, tax warehouse keepers and persons holding an authorisation for carrying out activities in free zones) who in future (beginning from the February 2019 report the due date of which shall be on 20 March 2019) shall submit consolidated reports on stock accounting into the database LAAK instead of the system MIKO (the reporting of nonmonetary liabilities) valid today within the Estonian Tax and Customs Board.
 

06.07.2018