Before a distance seller dispatches excise goods to Estonia, the natural person responsible for paying excise duty shall provide the Estonian Tax and Customs Board with a guarantee to insure the payment of excise duty (pay excise duty in advance) and provide:
- their contact details
- the alcohol seller’s name and address
- the description, ethanol content, bottle/packaging size and number and alcohol quantity in litres for the alcohol to be received from another Member State. This information has to be provided for every product separately.
- the location and date of expected receipt
To provide a guarantee, the natural person shall enter via the e-Tax/e-Customs an excise duty return (e-Tax/e-Customs → Declarations → Excise duty returns from 01.02.2019 → Alcohol → New declaration) and shall pay the excise duty calculated into their prepayment account.
In the box "Additional information" of the excise duty return, the person shall also enter any other required information.
The alcohol excise duty return form (in Estonian) and the instructions on completing it have been established by Regulation No. 35 of the Minister of Finance of 19 February 2003 "The forms of excise duty returns and the procedure for completing the forms" (in Estonian).
If you need any assistance with completing the declaration, please send an e-mail to email@example.com or call (+372) 676 2167.
The requisites for the payment of the excise duty calculated with the tax return and the reference number for one’s prepayment account are available at the webpage “Requisites for payment of taxes”.
A printout of the tax return with the tax authority’s approval is proof that the alcohol has been purchased via distance sales and that the excise duty payable on it is guaranteed in Estonia. If necessary, a printout of the approved tax return may be transmitted to the distance seller or transport provider.
To receive the approval of the tax authority, please e-mail to firstname.lastname@example.org. A printout of the approved tax return shall be transmitted to the natural person’s e-mail address.
On receipt of the alcohol in Estonia, the recipient shall incur the obligation of paying the excise duty on the alcohol, and the excise duty shall be paid within 5 days.
If, on receipt, no discrepancies become apparent, that is, the alcohol actually received does not differ in terms of the description or quantity from what has been declared previously and the excise duty rate between the provision of the guarantee and the receipt of the alcohol has not changed, the prepaid excise duty shall cover the tax liability incurred, and thereby the recipient’s obligations shall have been met.
If discrepancies become apparent or if the tax liability incurred is greater than the guarantee provided, this has to be notified to the Estonian Tax and Customs Board by sending an e-mail to email@example.com.
Based on a request by the recipient of the alcohol, the Estonian Tax and Customs Board shall issue, after the obligations have been met (alcohol has been received and taxed), written certification of the payment of the excise duty in Estonia, based on which the distance seller may apply for a reimbursement of the excise duty in the Member State of origin.
Completion of the alcohol excise duty return
- General data:
- Declaration type – Distance sale
- Source document number – purchase invoice number and date
- Date of receipt of goods – date of expected receipt of alcohol
- In the box ”Additional information" one’s contact details, the alcohol seller’s name and address shall be indicated, the alcohol purchased shall be described (description of the alcohol, its ethanol content, bottle/packaging size and number, alcohol quantity in litres), and information about the place of receipt of the alcohol shall be included.
- Types to be declared – select the appropriate alcohol types from the list provided:
- beer – beer and mixed beverages of beer and lemonade;
- fermented beverage – cider, berry wine and fruit wine of a strength of up to 15% (inclusive);
- wine – grape wine of a strength of up to 15% (inclusive);
- intermediate product – aromatised wine (for example, vermouth) or fortified grape wine of a strength of up to 22% (inclusive), fermented beverages and grape wine of a strength over 15% to 22% (inclusive);
- other alcohol – alcoholic beverages of a strength over 22% and mixed spirit-based beverages (shots, long drinks).
- To continue press "Forward".
- Column C "Excise duty rate" is pre-completed.
- In column D, aggregate quantities by alcohol type are entered in excise duty rate units.
- Column E "Excise duty" displays the excise duty calculated.
The unit of excise duty rate for fermented beverage, wine and intermediate product is hectolitre (hl), which is 100 litres.
A person purchases 10 bottles of 0.75 litres of 12.5% of wine A and 15 bottles of 1 litre of 11% of wine B.
Hectolitre (hl) should be calculated for each product and the results should be summed up since both are "Wine over 6%":
10 × 0.75= 7.5 litres ÷ 100 = 0.075 hl
15 × 1 = 15 litres ÷ 100 = 0.15 hl
In column D of row 1 "Wine over 6%" should be entered 0.225 (0.075 + 0.15). The calculated excise duty 33.26 (0.225 × wine excise duty rate 147.82) will appear in column E.
The rate of excise duty on beer and other alcohol is fixed on hl%, which is: hectolitre × (multiply) ethanol content.
Hl% must be calculated separately for each different product and summed up by the type of alcohol.
A person purchases 24 jars of 0.33 litres 5% beer, 3 bottles of 0.5 litres 40% vodka and 2 bottles of 0.7 litres 37.5% rum.
Hl% for beer: 24 × 0.33 ÷ 100 × 5 = 0.396
In column D of row 5 “Beer" should be entered 0.396. The calculated excise duty 5.03 (0.396 × excise duty on beer 12.70) will appear in column E.
Hl% for vodka: 3 × 0.5 ÷ 100 × 40= 0.6
Hl% for rum: 2 × 0.7 ÷ 100 × 37.5 = 0.525
Hl% of vodka and rum should be summed up as both are "other alcohol".
In column D of row 8 "Other alcohol" of the tax return should be entered 1.125 (0.6 + 0.525). The calculated excise duty 21.16 (1.125 × excise duty on other alcohol 18.81) appear in column E.