Contents hide

See more content about compliance in Estonia:

* VAT compliance in Estonia
* VAT rates on products and services in Estonia
* INTRASTAT compliance in Estonia

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Alkoholiaktsiis, is in force since 01/04/2003 in Estonia.
Excise duties for alcoholic beverages, in Estonia, fall under :
The following are exempted from excise duty:

1. alcohol used for official purpose in the context of diplomatic and consular relations;

2. excise goods used for the armed forces specified in the article 12 of the Council Directive 2008/118;

3. excise goods used to verify quality or to clean production within the limits accepted by the Tax and Customs Board (TCB);

4. abandoned alcohol, which are destroyed or used for technical purpose;

5. justified loss of excise goods;

6. alcoholic products brought by traveller in excise duty free amounts permitted by the EU legislation;

7. small consignments of alcohol of non-commercial character from third countries accordingly to the EU legislation;

8. completely denatured alcohol;

9. partly denatured alcohol, if it is used for production of product other than alcohol;

10. spirit used for medicine, pharmacy, veterinary, research, development or training;

11. spirit used for production of cosmetic products, disinfectants, vinegar or flavourings;

12. spirit used for production of food under limits established by the excise duty act;

13. alcoholic products, which are consumed on board of an aircraft or ship during an intra-Community passenger service.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 4:21:48 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Estonia

Ministry of Finance
Fiscal Policy Department
https://www.rahandusministeerium.ee/en
info@rahandusministeerium.ee
3726113221

Collector of tax :
The tax is collected by the Tax and Customs Board.

Area where the law applies :
Mainland EE – Estonia

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

20th day of the month following the release for consumption

Same as return

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Estonia?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

 

Excise duties in Estonia for beer

Standard rate for beer in Estonia

12.7 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Estonia

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Estonia

** not in application for distance selling purpose **

 

Excise duties in Estonia for wine

 

STANDARD RATE

Standard rate for STILL wine in Estonia

147.82 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Standard rate for SPARKLING wine in Estonia

147.82 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Estonia

63.35 EUR /hl/ ° ALCOHOL (VAT applied is 20%) ALC° up to 6%

Reduced rate for SPARKLING wine in Estonia

63.35 EUR /hl/ ° ALCOHOL (VAT applied is 20%) ALC° up to 6%

 

Excise duties : Fermented beverages other than wine and beer in Estonia

 

STANDARD RATE

Standard rate for STILL fermented products in Estonia

147.82 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Standard rate for SPARKLING fermented products in Estonia

147.82 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Estonia

63.35 EUR  /hl/ ° AL5OHOL (VAT applied is 20%) **  up to 6% vol.

Reduced rate for SPARKLING fermented products in Estonia

63.35 EUR  /hl/ ° AL5OHOL (VAT applied is 20%) **  up to 6% vol.

 

Excise duties : Intermediate products in Estonia

 

STANDARD RATE

Standard rate for STILL intermediate products in Estonia

289.33 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Standard rate for SPARKLING intermediate products in Estonia

289.33 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Estonia

not applicable

Reduced rate for SPARKLING intermediate products in Estonia

not applicable

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Estonia

STANDARD RATE

Standard rate for Ethyl alcohol in Estonia

1,881 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Reduced Rate for Ethyl alcohol in Estonia : Low strength spirits, particular regions, etc.

not applicable