Estonia - Excise Duty Acts Supplemented

On 22 February 2012 the Riigikogu passed the Act Amending the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and the Alcohol Act. The amendments are intended to further develop the electronic delivery note system in order to fight tax fraud.

The main new requirement pertains to the obligation of undertakings to notify the tax authority via the electronic delivery note system of any refusals to receive excise goods and of any “occurrences” during transportation of excise goods between member states (change of vehicle, partial or total destruction of goods, loss of goods or vehicle etc.).

Other changes include the right, not the obligation, of an excise warehouse keeper to provide security, as well as the exemption from excise duty, of goods that are destroyed upon the expiry of the excise warehouse activity license. An important amendment concerns the increase of excise duty on aviation fuel intended for use for non-commercial purposes: from 1 July 2012 the rate will be EUR 422.77 per 1 000 liters of aviation fuel. The exemption from excise duty on shale-derived fuel oil used in households as heating fuel is lifted from the same date. The amendments entered into force on 1 April 2012, with some amendments entering into force on 1 July 2012.

Roschier, Attorneys Ltd. - Finland