Dispatching alcohol released for consumption from Estonia to another member state

Selling alcohol to a business operator from another member state is wholesale and only persons who are registered with the commercial register and notified the register of economic activities of the wholesale of alcohol as their area of activity can be engaged in this operation.

Alcohol dispatched to another member state must carry revenue stamps and comply with the requirements of the handling of alcohol established by the Alcohol, tobacco, fuel and electricity excise duty act.

Before dispatching the alcohol released for consumption, the consignor has to perform the following procedures:

  1. to submit an electronic simplified accompanying document (SAAD) established by the Commission Regulation (EEC) No 3649/92 to the Estonian Tax and Customs Board (hereinafter: ETCB) through the SADHES system (document’s profile SAAD1);
  2. upon the dispatch of alcohol products that carry revenue stamps to inform ETCB of the numbers of revenue stamps affixed to the alcohol
  3. to enable ETCB to check the consignment of the excise goods before dispatch.

Alcohol is consigned to another member state together with the printed version of the accompanying document SAAD completed in the SADHES system.

The excise duty already levied will be reimbursed to consignors provided that they have made all the required notifications before the dispatch of alcohol to another member state (see procedures before the dispatch of alcohol) and after the delivery of the alcohol to the consignee, ETCB has received:

  1. the application for the refund of excise duty through SADHES. The application opens after submitting the report of receipt.
  2. the report of receipt of alcohol in another member state through SADHES (SAAD1 history → Enter the report of receipt);
  3. the accompanying document SAAD with the consignee’s confirmation of the receipt of alcohol in another member state (attached to the report of receipt as a supplementary document);
  4. endorsement by the tax authority of the member state of destination on the payment, security or exemption from excise duty in the country of destination (attached to the report of receipt or the application for refund as a supplementary document).