Excise Duties in Estonia
What products are subject to excise duty?
In Estonia, excise duties apply to:
- alcohol,
- tobacco products,
- fuel and electricity,
- packaging.
Excise duty applies when the goods are:
- produced in Estonia,
- brought from another EU Member State,
- imported from a non-EU country,
- or released for consumption.
Alcohol excise duty
Applies to:
- Beer, wine, spirits, and other alcoholic beverages.
If the ethanol content exceeds 22% and the volume is at least 0.05 L, the product must have a revenue stamp confirming the excise has been paid.
Tobacco excise duty
Covers:
- Cigarettes, cigars, cigarillos;
- Smoking tobacco, tobacco liquids, substitutes.
Revenue stamps must be visible, including under transparent wrapping or on packaging of alternative products.
Fuel and electricity excise duty
Covers:
- Liquid fuels, solid fuels, natural gas, electricity.
Reduced excise applies to marked fuel in certain sectors.
Registration and a security are generally required to sell excise-taxed fuel.
Packaging excise duty
Applies to:
- Goods sold, transferred, or consumed in Estonia;
- Packaging imported or acquired from another EU country.
Includes all packaging materials, including single-use.
Permits and registrations
Operators may need special statuses such as:
- Excise warehousekeeper
- Registered consignee/consignor
- Certified consignee/consignor
Applications and management are done through e-MTA under “Taxes → EMCS”.
Declaring and paying excise
- General deadline: 20th day of the following month.
- For goods received from other EU countries: within 5 days of receipt.
You must:
- Calculate and declare excise duty;
- Pay it on time.
Excise documentation systems
- SADHES — domestic excise documentation
- EMCS — EU-wide movement tracking of excise goods
Excise duty refunds
Refunds are available if:
- Excise-paid goods are shipped from Estonia to another EU country;
- The shipment is registered in EMCS before dispatch;
- A refund application is submitted;
- Receipt of goods is confirmed in EMCS.