As of today, the fuel handling database (KKS) and the stock records and reporting system (LAAK) is open for users in e-Tax/e-Customs, where sellers of fuel and warehousekeepers have to reflect their transactions in real time.
The new IT systems ensure real-time surveillance and allow fully electronic reporting. In addition, they help to guarantee that filling stations and end-users get fuel that meets all the requirements and on which all the required taxes and duties have been paid.
According to Erje Mettas, head of the Tax audit department at the Estonian Tax and Customs Board (ETCB), all the persons holding an activity licence for the sale of fuel and warehousekeepers holding a permit for fuel storage services were informed of the changes in good time, and they have chosen the manner in which data can most conveniently be submitted. „We are pleased that most enterprises have already applied for the authorisation necessary for data transmission. Likewise, they have entered the data of initial surplus in KKS and added settings that support user-friendliness. One of the main preconditions for making a sale entry in KKS is lodging a required security, which all the enterprises have lodged to date in the manner best suited for them. Now we can assure that both databases are running smoothly and we are ready to consult and instruct clients when the need arises,“ Mettas added.
Companies holding an activity licence for the sale of fuel will enter in KKS the information related to the handling of fuel released for free consumption. While previously it was required to draw up a shipping document on paper upon the carriage or transfer of fuel released for free circulation, as of today, it is replaced by an electronic delivery note, i.e. an entry in KKS. The information can be entered directly through the user interface of e-Tax/e-Customs or transmitted via the machine-to-machine interface (across the X-Road).
Information on fuel storage accounts must be entered in LAAK by warehousekeepers. Therefore, as of today, the providers of fuel storage services have the obligation to reflect all warehouse operations, including stock in warehouse, in the system. LAAK enables operative and efficient surveillance of fuel operations across the warehouses concerned. Moreover, the rules of keeping stock records will be harmonised.
„The new systems have been interfaced with the other IT systems of ETCB, which enables the use of the information submitted to ETCB earlier,“ said Marko Mäe, head of department at the Information Technology Centre of the Ministry of Finance (RMIT). The information systems were developed in collaboration between ETCB, RMIT, Icefire and Nortal.
Further information and guidance can be found on ETCB website:
- Fuel handling database: https://www.emta.ee/eng/business-client/excise-duties-assets-gambling/fu...
- Stock records and reporting system: https://www.emta.ee/eng/business-client/excise-duties-assets-gambling/st...