Fuel storage accounts or fuel processing accounts must be kept in the stock records and reporting database (in Estonian laoarvestuse ja -aruandluse andmekogu, LAAK) on the basis of § 259 of the Taxation Act coming into force from 1 February 2019.
The following persons shall be obliged to show the maintenance of records on fuel in real time:
- keepers of temporary storage premises
- customs warehouse keepers
- persons holding an authorisation for carrying out activities in free zones
- persons holding an authorisation for the inward processing procedure
- excise warehouse keepers
- tax warehouse keepers
- providers of fuel storage services
There are two different possibilities for showing the maintenance of records on fuel in the database LAAK:
- transmission of data via machine-to-machine interface across the X-Road from the undertaking’s own accounting
- entry of data manually in the application of the Estonian Tax and Customs Board via the web interface
In addition, the database LAAK concerns also persons related to the storage of goods other than fuel (keepers of temporary storage premises, customs warehouse keepers, tax warehouse keepers and persons holding an authorisation for carrying out activities in free zones) who, depending on their readiness, but no later than 1 December 2019, shall submit consolidated reports on stock accounting into the database LAAK instead of the system MIKO (the reporting of nonmonetary liabilities) valid today within the Estonian Tax and Customs Board.
Applying for LAAK rights
For delegating the LAAK rights, the following steps need to be taken:
- the member of the management board has to enter the e-Tax/e-Customs as a representative and select ‘Settings’ – ‘Access permissions’;
- select ‘Access permissions of representatives’ from the drop-down menu and press the button ‘New access permission’ on the opened page;
- select the person to whom you wish to grant access permissions: enter the personal identification code or registry code, press the button ‘Search’; when the person has been found, press the button ‘Next’ and insert the start and end date of the permissions;
- select ‘Separate permissions’, find permissions using the search term ‘LAAK’, select the required permissions and press ‘Add’.
If you need any assistance:
- please send us an e-mail at email@example.com (please indicate the type of warehouse in the subject line) or
- call at +372 676 3413