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  • Maksu- ja Tolliamet
    and its appendix VAT on digital services MOSS Check the VAT number validation VAT refund Excise duties Tax arrears Declarations forms Customs Registration of employment Fuel handling Gambling Legislation Relevant links Information phones and e mails Information phones Challenges Tip phone Location Homepage Taxes Value added tax Check the VAT number validation Enlarge Diminish Print page VAT number validation You can verify the validity of a VAT number issued by

    Original URL path: http://vanaweb.emta.ee/index.php?id=1863 (2016-02-16)
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  • Maksu- ja Tolliamet
    residents Income tax Land tax Value added tax Excise duties Excise on electricity Excise on alcohol Excise on tobacco Excise on fuel Excise on packaging Tax arrears Declarations forms Customs Registration of employment Fuel handling Gambling Legislation Relevant links Information phones and e mails Information phones Challenges Tip phone Location Homepage Taxes Excise duties Enlarge Diminish Print page Excise duties Provision of advice on excise matters Measurement of excise goods

    Original URL path: http://vanaweb.emta.ee/index.php?id=2916 (2016-02-16)
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  • Maksu- ja Tolliamet
    is taxed with excise duty Duty on electricity is paid by the companies that control the power networks make transactions with or produce the electric energy Basic idea of the taxation of electric energy is that the electricity can be transmitted through all the power distribution networks exempt from excise duty Liability to pay excise duty on electricity arises when the electric power trader distributes electricity to the consumer Payers of excise duty on electricity are the electricity network operators who consume electricity or distribute electricity to the consumers electricity producers and consumers who receive electricity through the direct line licensed line between the power plants or between a power plant and a consumer which is not connected with the licensed network Excise duty exemptions on electricity electricity used for chemical reduction electricity used in electrolytic and metallurgical processes electricity when it accounts for more than 50 of the cost price of a product electricity used in mineralogical processes NACE nomenclature under code DI 23 electricity produced in a ship which is operated for business purposes electricity used in power plants to produce electrical energy and retain capability to produce electrical energy The taxable period applicable to electricity excise is

    Original URL path: http://vanaweb.emta.ee/index.php?id=23796 (2016-02-16)
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  • Maksu- ja Tolliamet
    Estonia for consumption in any other way except when the exemption from excise duty or excise suspension arrangement has been applied to such alcohol Revenue stamp means a special marking which conforms to special security requirements and is attached to excise goods or the sales packaging thereof indicating the payment of excise duty Revenue stamps can be ordered from the Estonian Tax and Customs Board by the importer of alcohol products an excise warehousekeeper a registered trader or the person who brings in Estonia for commercial purposes the alcohol permitted for consumption in another Member State The revenue stamps shall be issued if the person meets the requirements set in the Alcohol Tobacco Fuel and Electricity Excise Duty Act included the person holds a valid excise warehouse activity licence an activity licence of a registered trader the importer holds a notation regarding the alcohol import in the register of economic activities or the person holds a notation regarding the wholesale trade retail trade or catering service in the register of economic activities the person has no tax arrears including tax arrears payable in instalments the person has provided security accepted by the Estonian Tax and Customs Board In Estonia the alcohol can be revenue stamped in the excise warehouse customs warehouse or the place of business of the registered trader Also alcohol can be revenue stamped in another Member State or third country Excise duty shall be imposed on alcohol produced in Estonia delivered from other Member States into Estonia or imported for release for free circulation in Estonia Excise duty on alcohol produced in Estonia shall be paid by the warehouse keepers excise duty on alcohol transported from other Member State shall be as a general rule paid by the excise warehouse keepers or registered traders and excise duty on alcohol imported into Estonia shall be paid by the importers Upon acceptance or dispatch of alcohol from the excise warehouses for consumption the excise duty on alcohol shall be paid by the fifteenth day of the next month thereof and upon importing alcohol the excise duty shall be paid pursuant to the customs rules Upon production processing warehousing acceptance of alcohol in the excise warehouses and dispatch of alcohol from the excise warehouses the excise suspension arrangement shall be applied The excise warehouse keepers shall provide a security to the customs authorities in order to ensure the fulfilment of the tax liabilities that have arisen or may arise Excise duty on alcohol shall be imposed not before the alcohol is dispatched from the warehouses for consumption Excise duty shall be paid periodically by the fifteenth day of the calendar month following the taxable period which is in the case of an excise warehouse keeper one calendar month Also by the same date the excise duty returns shall be submitted to the customs authorities The registered traders become liable for excise duty upon acceptance of alcohol and in their place of business they are permitted to keep only the alcohol

    Original URL path: http://vanaweb.emta.ee/index.php?id=3012 (2016-02-16)
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  • Maksu- ja Tolliamet
    paid by the excise warehousekeeper excise duty on the tobacco products transported into Estonia from other Member States shall be usually paid by the excise warehousekeeper or registered trader and excise duty on tobacco products imported into Estonia shall be paid by the importer Registered traders are required to pay excise duty by the fifteenth day of the next month as of the month of the reception of the tobacco products or permit for release for consumption from the excise warehouse and upon import excise duty on tobacco shall be paid pursuant to the customs rules Upon permitting a tobacco product for consumption or import if the excise suspension arrangement or exemption from excise duty is not applied such tobacco products must have revenue stamps affixed thereon Revenue stamp means a special marking which conforms to special security requirements and is attached to the tobacco products indicating the payment of excise duty The revenue stamps can be ordered from the Estonian Tax and Customs Board by the importer of tobacco products an excise warehouse keeper or a registered trader or a person who for commercial purposes delivers to Estonia the tobacco products permitted for consumption in another Member State provided that such person meets all the following requirements the person holds a valid excise warehouse licence or registered trader s activity licence the importer holds a notation regarding the import of tobacco products in the Register of Economic Activities or the person holds a notation regarding the wholesale trade in the Register of Economic Activities and a written notice is produced which indicates the intention of receiving the excise goods before dispatch of such goods from another Member State the person has no tax arrears including tax arrears payable in instalments the person has compensated for the costs of printing

    Original URL path: http://vanaweb.emta.ee/index.php?id=4335 (2016-02-16)
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  • Maksu- ja Tolliamet
    of non residents Income tax Land tax Value added tax Excise duties Excise on electricity Excise on alcohol Excise on tobacco Excise on fuel Excise on packaging Tax arrears Declarations forms Customs Registration of employment Fuel handling Gambling Legislation Relevant links Information phones and e mails Information phones Challenges Tip phone Location Homepage Taxes Excise duties Excise on fuel Enlarge Diminish Print page Excise on fuel Changes in the use

    Original URL path: http://vanaweb.emta.ee/index.php?id=3024 (2016-02-16)
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  • Maksu- ja Tolliamet
    packaging was declared for release in free circulation within the meaning of the Community Customs Code In other cases excise duty on imported packaging shall be paid by the person when a customs debt is incurred or who used the packaging for self consumption Total relief from excise duty 1 Packaging to which the deposit has been assigned pursuant to the Packaging Act except metallic beverage packaging and whereof as of 1 January 2009 at least 75 per cent of every class of packaging material shall be recovered as of 1 January 2012 at least 85 per cent of every class of packaging material shall be recovered 2 Metallic beverage packaging whereof at least 40 per cent is recovered as of 1 January 2010 at least 50 per cent shall be recovered 3 Other packaging as of 1 January 2009 recovered to the rate provided in section of 36 of the Packaging Act Pursuant to section 36 of the Packaging Act as of 1 January 2009 the packaging undertakers shall be obligated to recover the packaging material annually at least to the following extent by way of recycling 70 per cent of the total mass of glass waste 70 per cent of the total mass of paper and cardboard waste whereas by way of recycling 60 per cent of the total mass thereof by way of recycling 60 per cent of the total mass of metal waste by way of recycling 55 per cent of the total mass of plastic waste whereas by way of recycling 45 per cent of the total mass of the plastic waste and by way of recycling it into new plastics 22 5 per cent of the total mass of the plastic waste 45 per cent of the total mass of wood waste whereas by way of recycling 20 per cent of the total mass thereof For obtaining total exemption from excise duty for other packaging the recovery and recycling rates prescribed for the packaging material shall be calculated and met on the basis of the total mass thereof Upon imposing excise duty on packaging in the first place the actual results of recovery are taken into account Payer of excise duty who has failed to meet the rates of recovery shall pay excise duty for the deficit quantity of packaging The Packaging Act has relieved the requirements set for the packaging undertakers whose quantities of packaging of goods brought to the market are small and this principle is also provided in the Packaging Excise Duty Act Exemption from excise duty on packaging is applied on plastic packaging of goods brought to the Estonian market acquired or imported from another Member State with the mass not exceeding 25 kg in a quarter and packaging of other material with the mass not exceeding 50 kg in a quarter For obtaining exemption from excise duty the packaging recovery rates must be met within the taxable period and in general the taxable period is a quarter If the

    Original URL path: http://vanaweb.emta.ee/index.php?id=3018 (2016-02-16)
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  • Maksu- ja Tolliamet
    Board e Customs environment the fulfilment of their tax liabilities and the state of the tax arrears that have been incurred The persons who have no possibilities to use the e Tax Board e Customs environment can obtain the respective information from the service bureaus of the Tax and Customs Board The easiest quickest and cheapest way is to pay the tax arrears that have been created immediately by transferring

    Original URL path: http://vanaweb.emta.ee/index.php?id=29918 (2016-02-16)
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