Vedelkütuse seadus (VKS)

§ 1. Scope of application of this Act

(1) With a view to ensuring due payment of taxes and to guaranteeing the quality of widely used motor fuels, this Act provides the grounds and rules for handling liquid fuel, the obligation to register fuel tanks, the requirements for the release for consumption of biofuels used for transport and of sustainable aviation fuel, the organisation of regulatory enforcement and liability for violations of this Act.

(2) The provisions of this Act apply to the production of liquid fuel without prejudice to any special rules prescribed by the statutes that make provision for the imposition of excise duties on such fuel.

(3) This Act does not govern technical and safety requirements established for equipment, construction works and measuring instruments used in the course of handling liquid fuel.

(3¹) The provisions of this Act do not extend to motor fuel which is brought to Estonia for non-commercial purposes by travellers from countries outside the European Community.

(3²) This Act does not govern the sales of fuel by a government authority under a judgment, as a result of regulatory enforcement proceedings or in other in other situations in which it is justified and connected to the performance of other public duties. The rules for the sale of fuel by a government authority are enacted by a regulation of the Government of the Republic or, where the Government of the Republic has delegated the corresponding authority to the minister in charge of the policy sector, of that minister.

(3³) Of the liquid fuels, this Act does not apply to petrol whose density at 15 ⁰C, based on the test method mentioned in the standard EN ISO 4259, is below 720 kilogrammes per cubic metre and which, based on the same method, contains:

1) oxygen – up to 0.1 volume per cent;

2) alkenes – up to 1.0 volume per cent;

3) aromatic hydrocarbons – up to 1.0 volume per cent.

(4) The provisions of the Administrative Procedure Act apply to administrative proceedings provided for in this Act without prejudice to special rules emanating from this Act.

§ 1¹. Competent authority

(1) For the purposes of Article 11 of Regulation (EU) 2023/2405 of the European Parliament and of the Council on ensuring a level playing field for sustainable air transport (OJ L, 2023/2405, 31.10.2023), the competent authority is the Transport Administration; in matters regarding the work of operators of aircraft and of airfields, the administration coordinates fulfilment of the obligations flowing from the regulation.

(2) For the purposes of Article 11 of Regulation (EU) 2023/2405, the competent authority is the Environment Board; in matters regarding the work of suppliers of aviation fuel, the board coordinates fulfilment of the obligations flowing from the regulation.

§ 2². Agreements between suppliers and the person supplying biomethane, hydrogen or electricity for final consumption

(1) A supplier may, in part or in whole, fulfil the obligation mentioned in subsection 1 of § 2¹ of this Act and the requirement of a mandatory share of advanced biofuels mentioned in subsection 9 of that section by the statistics, for the year of filing the report mentioned in subsection 1 of § 2⁴ of this Act concerning the total energy content of the biofuel released for consumption – as well as of the biomethane, hydrogen or electricity supplied for final consumption – that they acquired via the digital environment mentioned in subsection 2 of § 2⁶ of this Act.

(2) Statistics concerning the total energy content of any biofuel released, or to be released, for consumption or of any biomethane, hydrogen or electricity supplied, or to be supplied, for final consumption are sold on the basis of a corresponding agreement concluded via the digital environment mentioned in subsection 2 of § 2⁶ of this Act. Where statistics concerning the total energy content of a quantity of biofuel released for consumption or of a quantity of biomethane, hydrogen or electricity supplied for final consumption have not been sold by the moment those statistics arise, they are sold on the basis of an agreement concluded at an auction held strictly via the digital environment.

(3) In the year of filing the report mentioned in subsection 1 of § 2⁴ of this Act, the supplier and the person who supplied biomethane or electricity for final consumption may, based on the agreement mentioned in subsection 2 of this section, every month, statistically transfer to another supplier, in the digital environment mentioned in subsection 2 of § 2⁶ of this Act, with a view to fulfilling the obligations of such other supplier, quantities of the total energy content of biofuels in the total energy content of the petrol or diesel released for consumption. Among other things, the agreement in question must include the names of the parties that concluded it, the quantity, expressed in megajoules, of the total energy content that is statistically transferred, and the period during which one supplier performs the statistical transfer to the other.

(4) If technical obstacles arise in the operation of the digital environment mentioned in subsection 2 of § 2⁶ of this Act and if the system operator mentioned in § 15 of the Natural Gas Act is aware of them, during the time that the system is non-operational the agreement mentioned in subsection 2 of this section may be concluded in writing without using that environment. In such a situation, the agreement is filed with the Environment Board together with the report mentioned in subsection 1 of § 2⁴ of this Act.

§ 2³. Proving conformity of biofuel and of sustainable aviation fuel to sustainability criteria

(1) To fulfil the obligation provided by subsection 1 and 1² of § 2¹ of this Act, the supplier and the supplier of aviation fuel preserves, with respect to the biofuel – and sustainable aviation fuel –released for consumption, information that makes it possible to verify the conformity of the fuel to sustainability criteria throughout the entire supply chain. The information is preserved for at least five years.

(2) The information mentioned in subsection 1 of this section must contain the following particulars:

1) quantity of the biofuel in thousands of litres at 15 °C and in gigajoules;

2) type of the biofuel;

3) feedstock of the biofuel;

4) method of production of the biofuel;

5) country of origin of the feedstock;

6) the place where the biofuel was purchased, indicating at least the country of purchase;

7) the method, listed in subsection 3 of this section, which was used to prove conformity of the biofuel to sustainability criteria;

8) carbon intensity expressed in grammes of carbon equivalent per megajoule.

(2¹) The information – mentioned in subsection 1 of this section – proving conformity of sustainable aviation fuel to sustainability criteria must include the particulars listed in Article 10 of Regulation (EU) 2023/2405 of the European Parliament and of the Council.

(3) The conformity of biofuel to sustainability criteria is proved by using one or several of the following methods:

1) a voluntary scheme recognized on the basis of Directive (EU) 2018/2001 of the European Parliament and of the Council;

2) a scheme of another member state of the European Union;

3) a scheme that has been designed on the basis of a bilateral or multilateral treaty which has been concluded with a third country and recognized by the European Commission.

(4) When handling fuel, the supplier and the supplier of aviation fuel ensure that a mass balance system is in operation that makes it possible to arrange for blending a consignment that contains feedstocks or biofuel with different sustainability characteristics (hereinafter, blend), and for the blending of such consignments, and for keeping records concerning such blending. In the case of a blend, it must be ensured that information is available concerning the conformity of each consignment to sustainability criteria of biofuel or of sustainable aviation fuel and concerning the quantity of the consignment. Consignments may be issued from the blend up to the quantities of consignments added to the blend and with the biofuel or sustainable aviation fuel sustainability characteristics that consignments added to the blend possessed.

(5) The use of the mass balance system must ensure, throughout the entire supply chain, the transmission to supervisory authorities and independent auditor of information concerning the compliance of biofuel or sustainable aviation fuel with sustainability criteria.

§ 2⁴. Reporting

(1) By the 15th day of every month, the supplier presents to the Environment Board a monthly report (hereinafter, the report), in which it states the quantities of petrol, diesel fuel and biofuel that were released for consumption during the previous calendar month, and the the corresponding total energy content data. In the report, the supplier states the quantity of liquid fuel stocks that it released for consumption during the reporting period by way of the renewal of stocks mentioned in subsection 5 of § 5 of the Liquid Fuel Stocks Act or following the administrative order mentioned in subsection 2 of § 7 of that Act.

(1¹) The Environmental Board ensures exchange of information between the national database on release of biofuels for consumption and the Union database mentioned in Directive (EU) 2018/2001 of the European Parliament and of the Council. The Board uses the Union database to increase the efficiency of its enforcement work.

(2) The minister in charge of the policy sector enacts, by a regulation, specific requirements concerning the particulars to be stated in the report and the rules for submitting the report.

(3) The supplier who holds an agreement that conforms to § 2² of this Act, separately states in the report the statistical transfer quantity that was released for consumption by way of performing the obligation of another supplier or that has been received from another supplier in order to perform its own obligations. The business name and registration number of the other supplier are appended to the particulars.

(4) The Environment Board is competent to collect the reports and to process them.

§ 2⁵. Requirements for auditing

(1) The Environment Board has a right to require the supplier to arrange for an independent auditing of the report mentioned in subsection 1 of § 2⁴ of this Act if the Board has reason to doubt the truth of proving that the biofuel reflected in the report meets the sustainability criteria for biofuels.

(2) The auditor must be:

1) independent of the undertakings that are part of the supply chain;

2) independent of the audited operations;

3) accredited in accordance with the requirements established by a regulation mentioned in subsection 2 of § 9 of this Act as an auditor of environment management systems or as a verifier of reports on emission quantities of greenhouse gases.

(3) The audit is to be conducted following the best practice of auditing and assessing the frequency and methods employed to gather the data used to compile the report, as well as whether it is ensured that the data are statistically reliable. The auditor verifies whether the system employed to gather the data used to compile the report meets the following criteria:

1) the particulars of a consignment appear throughout the entire supply chain;

2) the availability of the particulars of the consignment is guaranteed throughout the supply chain;

3) the system employed to gather data ensures the accuracy and reliability of the data.

(4) The auditor's opinion must contain at least the following information:

1) the title of the audited document;

2) auditing principles and criteria that were followed when conducting the audit;

3) the method employed to prove the conformity of biofuel to sustainability criteria and its accurate reflection in the report;

4) the results of a subsequent verification of the supply chain, if subsequent verification was necessary;

5) a summary;

6) the conclusion.

(5) The auditing requirements provided by this section also apply to reports concerning sustainable aviation fuels dealt with in Regulation (EU) 2023/2405 of the European Parliament and of the Council.

§ 2⁶. Organisation of trading in statistics of biofuels, biomethane, hydrogen and electricity

(1) The trading in statistics that serve as the cause of the agreements mentioned in subsection 2 of § 2² of this Act is organised by the system operator mentioned in § 15 of the Natural Gas Act.

(2) The trading mentioned in subsection 1 of this section takes place via the digital environment that is created by the system operator and that forms part of the electronic database of certificates of origin mentioned in subsection 1 of § 32¹⁰ of the Energy Sector Organisation Act.

(3) The system operator transmits to the digital environment mentioned in subsection 2 of this section, by the 10th day of each month, the following information:

1) the total energy content, in megajoules, of the biomethane or electricity supplied for final consumption on behalf of a given person during the calendar year;

2) the name and registry code of the person on whose behalf the quantities mentioned in clause 1 of this subsection were supplied for final consumption.

(4) The rules for the trading of statistics of biofuels, biomethane, hydrogen and electricity are enacted by a regulation of the minister in charge of the policy sector.

§ 4. Sale of fuel

(1) A filling station must display in a visible place a notice that states the following:

1) the name of the fuel;

2) the price of the fuel;

3) the seller’s business name, registration number in the commercial register or, if the seller does not hold such registration, the relevant identity marker of the country in which the seller is established, the address of the seller’s seat and its telephone number, the registration number of the authorisation issued to the seller of fuel or the registration number and date of the decision exempting the seller from the obligation to hold the corresponding authorisation;

4) other essential information pertaining to the purpose of the use of the fuel.

(2) When the purchaser demands this, the seller is required to ensure provision of explanations concerning the fuel that it sells, including the biofuel content of the petrol or diesel concerned, and concerning the properties of such fuels and the recommended uses of various petrol blends. At places of business where service personnel is not present on site (automatic filling stations), a notice must be displayed regarding the place where such explanations can be obtained, together with the telephone number to provide the relevant information.

(3) When a law enforcement agency demands this, the seller is required to present documents or provide relevant explanations concerning any additives in the fuel and the corresponding indications used when selling the fuel.

(4) When fuel is sold, except where the sale is made from a filling station, it must be paid for using a non-cash means of payment.

(5) The seller is required to ensure that the customer has access to the information specified in subsections 1–3 of this section even if the fuel is sold outside a filling station.

(6) At any one filling station, only one legal person may sell fuel and store the fuel required for maintaining a fuel selling operation.

§ 4¹. Security

(1) A seller of fuel presents to the Tax and Customs Board the security described in subsection 2 of § 44² of the Value-Added Tax Act following the rules provided by the Taxation Act having regard to the special rules laid down in this Act. The security is deemed presented when the Tax and Customs Board has accepted it.

(2) The Tax and Customs Board may use the security provided for by subsection 1 of this section for covering any fuel excise debts of the seller of fuel.

(3) The requirement of security does not apply when selling aviation fuel, liquefied gas or biogas.

§ 4². Amount of security

(1) In relation to the import of fuel, to releasing fuel for consumption and to termination of the tax warehousing of fuel, the security of the seller of fuel amounts to 1,000,000 euro. When disposing of an application for authorisation, the Tax and Customs Board may impose a security exceeding this value if there are grounds to believe that the seller of fuel will not comply with the obligation to pay value-added tax. This provision does not apply when terminating tax warehousing in situations mentioned in clauses 1–6¹ of subsection 3 of § 15 of the Value-Added Tax Act.

(2) The security of the seller of fuel released for consumption is determined by multiplying the quantity of fuel that the seller intends to sell during two consecutive calendar months, the average selling price of the fuel and the rate of value added tax provided by subsection 1 of § 15 of the Value-Added Tax Act. The amount of the security may not fall below 5000 euro in the case of sellers of fuel released for consumption. The provisions of this subsection do not apply to sellers of fuel mentioned in subsection 1 of this section.

(2¹) A state-owned company operating under§ 4 of the Liquid Fuel Stocks Act presents to the Tax and Customs Board by the ninth day of each calendar month the arithmetic mean of the selling prices of the stocks used, by name of fuel. The mean selling price of fuel is calculated by adding, to the fuel excise rate applicable in the previous calendar month, the arithmetic mean of the prices mentioned in the previous sentence. The mean selling price of fuel is calculated exclusive of value added tax. The Tax and Customs Board disseminates the information concerning the mean selling price of fuel on its website.

(2²) The Tax and customs Board may serve decisions concerning the amount of the security on persons through the Board’s e-services environment – the e-Tax Board / e-Customs (hereinafter, e-Tax Board). The decision is deemed served on the person when it has been opened in the e-Tax Board.

§ 4³. Renewal of security

A seller of fuel presents to the Tax and Customs Board a new security at least ten business days before the expiration date of the previous one. The new security takes effect on the day following the expiration date of the previous one.

§ 4⁴. Replacement and reduction of security

(1) The Tax and Customs Board makes a decision regarding replacement of the security within ten business days following the day of receiving the corresponding application from the seller of fuel, or at the first possible opportunity of replacing the security if the circumstances described in subsections 2–3 of § 125 of the Taxation Act arise.

(2¹) Sellers of fuel released for consumption may apply for a reduction of the security presented, provided they fulfil both of the following criteria:

1) by the date of submitting the application, the person has, for at least six months, operated on the basis of the authorisation to sell fuel;

2) the person, as well as any member of any of its management or oversight bodies, has no tax arrears.

(2²) If the seller of fuel who has applied for a reduction of the amount of their security fulfils the criteria listed in subsection 2¹ of this section, the Tax and Customs Board, when making a decision concerning reduction of amount of the security, has regard, in the first place, to the following:

1) the person's solvency and observance of due dates for the payment of taxes;

2) the business reputation of the person, of the members of that person's management or oversight bodies, and of that person's business partners;

3) the person's investments for the purpose of fuel handling operations;

4) the accuracy of the person's reports and the observance of due dates for their submission.

(2³) The reduced amount of the security of a seller of fuel released for consumption is determined by multiplying the quantity of fuel that the seller intends to sell during two consecutive calendar months, the average selling price of the fuel, the rate of value added tax provided by subsection 1 of § 15 of the Value-Added Tax Act and the coefficient 0.1. The reduced amount of the security of a seller of fuel released for consumption may not be less than 5000 euro.

(3) The Tax and Customs Board makes a decision regarding reduction of the amount of the security within 30 calendar days following the 20th day of the month following the month in which the application was submitted. If the application as submitted shows a defect or if the Tax and Customs Board needs further information from the applicant to assess the grounds of the application, the time-limit for considering the application starts to run on the day the defect is cured or further information received.

(4) If, when re-assessing the criteria provided by subsection 2² of this section, justified doubts arise concerning performance of the value-added tax obligation, the Tax and Customs Board may revoke the decision reducing the amount of the security and establish a time-limit for the seller of fuel to present a security corresponding to the amount provided by subsection 2 of § 4² of this Act.

(5) If the suspicion on the basis of which an increased amount of the security was imposed under the second sentence of subsection 1 of § 4² of this Act has been removed, the Tax and Customs Board reduces the amount of the security of the seller of fuel to 1,000,000 euro.

§ 4⁵. Quantitative restriction on the selling of fuel

(1) When importing fuel, releasing fuel for consumption or terminating the tax warehousing of fuel, the seller of fuel may sell fuel without quantitative restrictions, except in the situation provided for by subsection 4 of this section and in a situation where there is reason to suspect that the seller will not comply with the value-added tax obligation.

(2) The seller of fuel released for consumption may, in a calendar month, sell fuel in a quantity whose value does not exceed the difference obtained by dividing the security presented by that seller by the product of the mean selling price of fuel and the rate of value-added tax provided by subsection 1 of § 15 of the Value-Added Tax Act, and by subtracting, from the quotient, the quantity of fuel sold by the seller in the previous calendar month.

(3) The quantity of fuel that the seller of fuel released for consumption the amount of whose security has been reduced in accordance with subsection 2³ of § 4⁴ of this Act may sell in a calendar month may not exceed the difference obtained by dividing the security presented by that seller by the product of the mean selling price of fuel, the rate of value-added tax provided by subsection 1 of § 15 of the Value-Added Tax Act and the coefficient 0.1, and by subtracting, from the quotient, the quantity of fuel sold by the seller in the previous calendar month.

(4) In order to sell fuel on a scale that exceeds what is provided by subsections 2 and 3 of this section, the seller of fuel presents a supplementary security.

§ 5¹. Database of fuel handling operations

(1) The database of fuel handling operations is an electronic database the purpose of which is to collect and process data concerning the handling of fuel in order to ensure the collection of national taxes, the prevention of tax fraud and to ensure lowering the probability of fuel not meeting the quality criteria circulating on the internal market.

(1¹) The database of fuel handling operations is a sub-register of the register of taxable persons established under subsection 1 of § 17 of the Taxation Act. The rules for the keeping of the database are provided by the Constitutive Regulations of the Register of Taxable Persons.

(2) The person who holds an authorisation to sell fuel enters, with respect to fuel that belongs to it, in the database of fuel handling operations the particulars concerning the following events and operations:

1) transfers of fuel, except sales from filling stations;

2) shipping of fuel, except the shipping of fuel purchased from a filling station and except shipping that involves another event or operation captured by this subsection, provided the event or operation involved has already been entered in the database;

3) delivery of fuel to a provider of fuel storage services or depositor;

4) own consumption of fuel;

5) production of fuel outside an excise warehouse;

6) losses of fuel or writing off of residues of fuel;

7) acquisition of fuel released for consumption by means other than purchase from another person holding an authorisation to sell fuel;

8) entry of fuel residues in fuel accounts.

(3) Fuel must not be transferred, shipped, delivered to any provider of fuel storage service or depositor, or lost fuel or fuel residue written off, if the database contains no previous entry concerning the taking of the fuel to the relevant location or starting point.

(4) Data concerning the import and export of fuel released for consumption and concerning the release of fuel for consumption are entered in the database of fuel handling operations by the Tax and Customs Board based on the data in the data processing system of the e-Customs database mentioned in § 13 of the Customs Act and in the electronic system for the management of national accompanying documents of excise goods (SADHES) established under subsection 14⁵ of § 45 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act. The supplier certifies, in the database of fuel handling operations, that the data mentioned in the previous sentence are accurate. The supplier adds to the database the particulars mentioned in subsection 2 of § 2³ of this Act, the names and registration numbers of the suppliers that have concluded the agreement mentioned in subsection 2 of § 2² of this Act, the quantity, in megajoules, of the statistics transferred, and the time period of making the statistical transfer.

(6) Data in the database of fuel handling operations are not public. In addition to the data controller and data processors, the following persons have access to the database:

1) the person who enters in the database the particulars listed in subsection 2 of this section, to the extent of the particulars entered by that person;

2) the person shipping, acquiring or taking delivery of fuel, with respect to the event naming that person;

3) the person who enters in the database a certificate or declaration of conformity and the document reflecting the results of performed measurements that serve as the basis for the certificate or declaration, as well as the person mentioned in subsection 5² of § 9 of this Act, to the data entered by that person or on behalf of that person;

4) the Ministry of Climate, the Environment Board and the Environment Agency, to data that are required for assessing compliance with the obligation provided by § 2¹ of this Act;

5) the supplier – within the meaning of this Act – for data concerning compliance with the obligations provided by § 2¹ of this Act, with the exception of information mentioned in subsection 2 of § 5 of the Restriction of Unfair Competition and Protection of Business Secrets Act; the Environment Board is required to publish the aforementioned data at the latest by the 15th day of the month following the semester during which the obligation provided by § 2¹ of this Act was fulfilled.

§ 5². Requirements for transportation of fuel

The transporter of fuel must not commence transportation of the fuel before the transportation or a related event or action has been recorded in the database of fuel handling operations.

§ 5³. Requirements for acquisition of fuel

If a person who holds the authorisation for the selling of fuel acquires fuel outside the filling station, they certify the taking of delivery of that fuel in the database of fuel handling operations immediately after entry into possession of the fuel.

§ 6. Shipment document

(1) When transporting or delivering, to the depositary or depositor, fuel that belongs to a person who does not hold an authorisation for the selling of fuel, the party that dispatches or delivers such fuel creates a fuel shipment document that makes it possible to identify the fuel and its quantity.

(2) In addition to the particulars to be stated in the source document under the Accounting Act, the shipment document must state the following:

1) the name of the fuel and its CN commodity code;

2) in the case of petrol, the octane number;

3) in the case of diesel fuel, a note indicating whether it is winter or summer diesel;

4) in the case of diesel fuel marked with a fiscal marker, a note concerning the marking with a fiscal marker;

5) the number, the name of the issuer and date of issue of the certificate of conformity or declaration of conformity of the fuel;

7) the business name of the transporter of fuel and the registration number of the transporter of fuel in the commercial register, the first name, surname and personal identification code of the driver of the motor vehicle, the registration number and registration state of the motor vehicle, the particulars of the certificate authorising use of the vehicle for transportation of hazardous goods and the address of the place of the loading and of the offloading of the fuel.

(2¹) If the database of fuel handling operations is not functional, the transferor of fuel is obligated to create a paper shipment document that must accompany the fuel when it is transported. In addition to the particulars provided by subsection 2 of this section, such a shipment document must include:

1) the personal identification code or registration code of the seller and of the buyer;

2) the number of the customs declaration or the number of the shipment document in the SADHES system;

3) the time and date of dispatching the fuel.

(2²) Any event in respect of which a shipment document described in subsection 2¹ of this section was created are retrospectively recorded in the database of fuel handling opeations at the first opportunity but not later than on the business day following the restoration of the functioning of the database.

(4) The shipping document must accompany the fuel when it is transported. At the demand of an official exercising regulatory enforcement, the document must be presented to the official without delay.

(5) Shipping documents must be preserved in accordance with the requirements established concerning the preservation of accounting source documents under the Accounting Act.

(7) When fuel is dispatched from excise warehouses, the relevant shipping documents are subject to the requirements arising from the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.

(8) The recipient of fuel named in the shipping document must check the conformity of the shipping document to the requirements stated in this section.

§ 6¹. Requirements for the provision of fuel storage services

(1) A provider of fuel storage services is obligated to keep, concerning the fuel accepted for storage, except for solid fuels and natural gas, stock records within the meaning of subsection 1 of § 19 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and to reflect these in the database mentioned in subsection 1 of § 25⁹ of the Taxation Act.

(2) The particulars to be reflected in the stock records of a provider of fuel storage services are provided by the constitutive regulations of the database mentioned in subsection 1 of § 25⁹ of the Taxation Act.

(2¹) The provider of fuel storage services does not reflect their stock records in the database mentioned in subsection 1 of § 25⁹ of the Taxation Act, if their place of business is in their warehouse that is located in a free zone, in a tax warehouse, in an excise warehouse, in a place of temporary storage, on the premises used for inward processing procedures or in a customs warehouse, and if corresponding stock records, which contain all particulars required under subsection 2 of this section, are kept concerning the fuel accepted for storage.

(3) Stock records must reflect all transfers of ownership of the fuel. The transferor of fuel deposited for storage must notify the provider of storage services of the transfer of ownership at the latest during the business day following the day on which the transaction took place.

(5) The provider of storage services may release the fuel stored only to the owner of the fuel appearing as such in the storage accounts, or to the authorised representative of that owner.

§ 6². Special rule regarding the selling of fuel that has been produced outside an excise warehouse, that has been accounted as a residue and that has been acquired without the corresponding record being made in the database of fuel handling operations

Fuel that has been produced outside an excise warehouse, that has been accounted as a residue or that has been acquired without the corresponding record being made in the database of fuel handling operations may be sold or dispatched subject to authorisation by the Tax and Customs Board.

§ 7. Report on the handling of fuel in the case of sales from a filling station

(1) With respect to fuel sold from a filling station, the seller of fuel transmits, to the database of fuel handling operations, a report concerning their handling of fuel, during the period starting with the 16th day of the previous month and ending with the end of that month, on the 1st day of the following calendar month, and during the period starting with the 1st day of the calendar month and ending with the 15th day of that month, on the 16th day of the same month. The relevant particulars are presented for each place of business.

(3) The list of particulars to be submitted in the report on the handling of fuel is enacted by a regulation of the minister in charge of the policy sector.

§ 7¹. Notifying the European Commission

(1) The Ministry of Climate notifies the European Commission periodically of fuel prices.

(2) Sellers of fuel are required to provide information necessary for the notification of European Commission specified in subsection 1 of this section at the demand of the Ministry of Climate.

§ 8. Requirements for fuel

(1) The requirements for motor vehicle petrol, diesel, light fuel oil, heavy fuel oil and biofuel, except for shale-derived fuel oil are enacted by a regulation of the minister in charge of the policy sector. The requirements are enacted having regard to the purpose of use of the fuels and to environmental requirements.

(2) Unless otherwise provided by this Act, it is prohibited to handle fuel specified in subsection 1 of this section if the fuel does not conform to the requirements. The person who handles fuel is responsible for the conformity of that fuel.

(3) Of the types of motor vehicle petrol, only unleaded petrol may be released for consumption or sold. For the purposes of this Act, unleaded petrol means petrol with a lead content not exceeding 0.013 g/l.

(4) On an application of the relevant sports federation, the Minister of Economic Affairs and Communications has a right to give permission for the release for consumption of non-conforming fuels with specific characteristics that are intended for use in sports vehicles.

(5) An application for the permission specified in subsection 4 of this section states the following information:

1) the name, registration number in the commercial register, address and other particulars of the sports federation;

2) the name, CN subheading and quantity of the fuel;

3) the name of the company that releases the fuel for consumption;

4) an explanation of or grounds for the need for the application.

§ 9. Conformity attestation

(1) The conformity to the requirements enacted concerning the fuels that are mentioned in subsection 1 of § 8 of this Act and that are released for consumption is attested by a certificate of conformity issued by a conformity assessment body or by a declaration of conformity issued by a manufacturer located in the European Union. The certificate or declaration must include the measurement results of the indicators measured when attesting conformity to the requirements.

(2) The certificate of conformity is issued by a conformity assessment body accredited by an accreditation body that meets the requirements provided by Regulation (EC) No 765/2008 of the European Parliament and of the Council setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, pp. 30–47).

(3) The conformity of fuel to the requirements that have been enacted must be proved:

1) when importing the fuel unless fuel is dispatched to an excise warehouse;

2) when releasing the fuel for consumption from an excise warehouse, except where the fuel dispatched from a member state of the European Union is stored in a separate container in the excise warehouse and where a declaration of conformity has been issued with respect to that fuel;

2¹) when releasing for consumption any fuel dispatched from another member state under a temporary exemption from the relevant excise duty, where delivery of such fuel is taken by an excise warehouse keeper outside an excise warehouse;

3) when fuel released for consumption in another member state is brought into Estonia, except in the case where the fuel is stored in an excise warehouse under excise duty suspension;

4) when a producer of fuel uses or sells fuel produced from waste;

5) when a registered recipient of goods receives fuel dispatched from another member state under excise duty suspension.

(4) When brought into Estonia, fuel whose conformity to the requirements that have been enacted must be attested in the cases specified in subsection 3 of this section is placed in a customs warehouse, in a place of temporary storage, in a free zone or in an excise warehouse.

(5) A certificate or declaration of conformity:

1) is submitted to the customs authorities together with the customs declaration for release for free circulation, or

2) is kept by the person who dispatched the fuel from the excise warehouse, or the person who, in Estonia, receives the fuel released for consumption, or the producer who produced the fuel from waste.

(5¹) The certificate or declaration of conformity is not required:

1) when releasing for consumption any fuel not subject to excise duty as identified in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act;

2) when releasing for consumption and exporting any fuel consumed by a water craft or aircraft used outside Estonian territory.

(5²) The particulars of the certificate or declaration of conformity and of the document reflecting the measurement results of the indicators measured are entered in the database of fuel handling operations prior to releasing the fuel for consumption by:

1) an accredited conformity assessment body;

2) the person who releases fuel for consumption;

3) the person who brings to Estonia fuel that has been released for consumption in another member state.

(6) The conformity of fuel to the requirements that have been enacted must be attested anew if more than six months have passed since the issue of the certificate or declaration of conformity of the fuel. When the conformity of the fuel to such requirements has been attested anew, the keeper of the excise warehouse, the warehouse operating in a free zone, the customs warehouse or the temporary storage facility makes an entry concerning the certificate or declaration of conformity in the database of fuel handling operations.

(7) Certificates or declarations of conformity or their copies must be preserved in accordance with the requirements provided by the Accounting Act in respect of the preservation of accounting source documents.

§ 9¹. Proportional blending of fuel and biofuel when releasing fuel for consumption

(1) It is permitted to produce fuel – when releasing fuel for consumption – by proportionally blending a quantity of diesel and biodiesel – or diesel and paraffinic diesel – in a cistern lorry provided the biodiesel content of the fuel produced does not exceed seven per cent by volume and the producer proves, to the person exercising regulatory enforcement, that the fuel so produced meets the requirements provided by this Act.

(2) Only paraffinic diesel that meets the requirements mentioned in the regulation enacted under subsection 1 § 120 of the Atmospheric Air Protection Act – and diesel or biodiesel that meet the applicable requirements stated in the Annex to this Act – must be used for production of fuel by proportional blending.

(3) The producer of fuel ensures that, at least once every calendar month, an independently accredited compliance certification body takes a sample of the fuel produced by proportional blending and analyses the sample in order to ascertain whether the fuel produced as a blend of diesel and of up to seven per cent by volume of biodiesel meets the requirements provided by this Act, and to issue a compliance certificate for the fuel.

(4) Where the base components of the fuel produced by proportional blending have changed compared to the last sample of such fuel that was analysed by an independently accredited compliance certification body, the producer of the fuel ensures that, at least once every week until the taking of the sample mentioned in subsection 3 of this section, such a body draws a sample of the fuel so produced and analyses that sample in order to ascertain whether the fuel:

1) meets the requirements regarding its density, oxidation stability, manganese content and, during the period from 1 December until 1 March, its cloud point and cold filter plugging point – where biodiesel has been added to diesel by proportional blending apparatus;

2) meets the requirements regarding its density – where paraffinic diesel has been added to diesel by proportional blending apparatus.

(5) The sample is drawn by an an independently accredited compliance certification body from the cistern lorry that was used to perform the proportional blending operation. Where it is not possible to draw a sample from the cistern lorry, the body draws a sample of identical base components used to produce the fuel that was produced in the lorry and of the fuel produced by proportional blending – in the same proportions – at the body.

(6) The producer of fuel preserves a fuel sample for 60 days following the day it was drawn. To ensure that the sample is not tampered with, the producer packages the sample and the package is closed using an anti-tamper label or seal. On the package, the independently accredited compliance certification body records – in wear-resistant and water-proof ink – the sample's identification code, its date, the name of the person who drew it and their signature.

(7) The rules for proving and for verifying that the fuel produced by proportional blending meets the requirements, as well as for the use of proportional blending apparatus, are enacted by a regulation of the minister in charge of the policy sector.

§ 9². Non-compliance of fuel produced by proportional blending

(1) Where an independently accredited compliance certification body ascertains that the fuel produced by proportional blending does not meet the requirements provided by this Act, the producer notifies this without delay to the Tax and Customs Board in a form reproducible in writing. In the notification, the producer states an explanation concerning material circumstances of the non-compliance.

(2) In a situation provided for by subsection 1 of this section, the producer of fuel, without delay, notifies any handler of fuel to whom the fuel was supplied, and makes the arrangements to withdraw such fuel from points of sale.

(3) In a situation provided for by subsection 1 of this section, the producer of fuel, without delay, suspends production operations that use the apparatus by which non-compliant fuel was produced.

(4) When the producer of fuel has suspended production operations by virtue of subsection 1 of this section, they ascertain the reasons for the non-compliance, take measures to preclude future reoccurrence of the reasons and notifies the reasons, and the solutions, to the Tax and Customs Board.

(5) The producer of fuel may continue the production and releasing for consumption of fuel produced by proportional blending when an independently accredited compliance certification body finds that the fuel so produced meets the requirements provided by this Act, and the producer has notified this to the Tax and Customs Board.

§ 10

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§ 13. Obligation to hold relevant authorisation

(1) Authorisation is required in order to engage in one or several of the following areas of activity:

1) the import of fuel;

2) the export of fuel;

3) the selling of fuel;

4) the provision of fuel storage services.

(2) Authorisation is not required:

1) when selling fuel in an excise warehouse, except for the sale of fuel released for consumption, or in a tax warehouse or customs warehouse or in a free zone;

2) where the entry into a motor vehicle sale agreement is accompanied by the sale of fuel under the agreement;

3) for the import of fuel, provided the fuel is taken into an excise warehouse or tax warehouse;

4) when releasing for consumption any fuel that is not subject to an excise duty under the Alcohol, Tobacco, Fuel and Electricity Excise Duties Act;

5) when releasing for consumption and exporting any fuel consumed by a water craft or aircraft used outside Estonian territory;

6) when selling fuel as part of enforcement proceedings.

(3) The seller of fuel mentioned in subsection 1 of § 4² of this Act must have, in the register of economic activities, a separate note regarding the release of fuel for consumption or the termination of tax warehousing.

§ 14. Subject of scrutiny of the authorisation

Authorisation is granted to the undertaking if:

1) it meets the requirements provided by § 3 of this Act;

2) it has the security that fulfils the conditions provided by sections 4¹–4⁴ of this Act;

3) the applicant for the authorisation has not been convicted of operating without authorisation in a field that was subject to authorisation requirement and the term provided by subsection 1 of § 24 of the Punishment Register Act has not expired.

§ 15. Applying for authorisation

In addition to those provided by the General Part of the Code of Economic Activities Act, the application for authorisation states the following particulars:

1) specific information concerning the area of activity in accordance with the list provided by subsection 1 of § 13 of this Act;

2) in the case of the area of activity ‘the sale of fuel’, whether the applicant falls under subsection 1 or 2 of § 4² of this Act;

3) where the authorisation to provide fuel storage services is applied for, information concerning the volume of the tanks used;

4) where an authorisation for the sale of fuel is applied for, the business plan or other activity plan that states the applicant's estimated maximum monthly turnover from the sale of fuel;

5) where the authorisation for the sale of fuel is applied for, the addresses of the places of sale that represent places of business;

6) where a right to release fuel for consumption, a right to terminate the tax warehousing of fuel or an authorisation to import fuel is applied for, a plan together with items of evidence that contain information on how the undertaking will fulfil the requirement provided by § 2¹ of this Act.

§ 16

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§ 19. Deciding on an application for authorisation

(1) Applications for authorisation are decided on by the Tax and Customs Board.

(2) The Tax and Customs Board determines the security for the applicant within 10 business days starting from the day on which it received the application together with the documents and data annexed to it. If the seller of fuel has applied for a reduction of the security, the Tax and Customs Board determines the security for the applicant within the time-limit provided by subsection 3 of § 4⁴ of this Act.

(3) Where the applicant makes an application mentioned in § 4​​⁴​​ of this Act, the time-limit for deciding on the application for authorisation is suspended until the decision is taken concerning the application made under § 4​​⁴​​.

§ 19¹. Prohibition of purchasing fuel from unauthorised sellers

(1) It is prohibited to purchase fuel from a seller who has not been authorised as a seller of fuel.

(2) When purchasing fuel, the purchaser must verify in the Register of Economic Activities whether or not the seller holds the corresponding authorisation. Such verification is not required in the case of purchasing fuel from a filling station.

§ 19². Obligations of excise and tax warehouse keepers in relation to the authorisation

(1) In the case of release of fuel for consumption, the excise warehouse keeper and, in the case of termination of tax warehousing, the tax warehouse keeper, must verify in the Register of Economic Activities whether the person who wishes to obtain the release of fuel for consumption or the termination of tax warehousing holds the authorisation for the selling of fuel that, among other things, must include the note mentioned in subsection 3 of § 13 of this Act. The release of fuel for consumption and the termination of tax warehousing is prohibited if the register does not contain, in respect of the owner of the fuel, the note mentioned in this subsection. This provision does not apply to the termination of tax warehousing in the cases listed at points 2–6​​¹​​ of subsection 3 of § 15 of the Value-Added Tax Act.

(2) The Tax and Customs Board may suspend the authorisation to operate an excise warehouse or a tax warehouse for up to six months if:

1) the owner of the fuel released for consumption from the excise warehouse does not hold the note mentioned in subsection 1 of this section or

2) at the time when the tax warehousing was terminated, the owner of the fuel did not hold the note mentioned in subsection 1 of this section.

(3) When the authorisation to operate an excise warehouse is suspended under subsection 2 of this section, points 1–2 and 5 of subsection 1 of § 43 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act do not apply.

(4) The Tax and Customs Board may refuse to revoke the authorisation to operate an excise warehouse or a tax warehouse on an application of the holder of the authorisation during the time when the validity of the authorisation is suspended on the grounds mentioned in subsection 2 of this section.

§ 19³. Obligation to register fuel tanks

(1) Any person who owns a stationary tank that has a capacity of 10 cubic metres or more and that is used to hold or store or is intended to hold or store fuel mentioned in subsection 1 of § 19 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act submits the following data to the information system mentioned in subsection 1 of § 12 of the Equipment Safety Act:

1) the address of the land unit on which the tank is located;

2) the name and registration number or personal identification code or, in the absence of such code, the date of birth of the owner of the tank;

3) the number of the layout plan of the tank if such a plan exists;

4) the capacity of the tank;

5) a note specifying whether the tank is an underground one;

6) a note specifying whether or not an above-ground tank has a floating lid;

7) a note specifying whether or not the tank is in use;

8) the purpose of use of the tank;

9) in the case that the owner of the tank is not in possession of the same, the name of the possessor together with his or her personal identification code or its registration number.

(2) Should the data listed in subsection 1 of this section change, the owner of the tank is under an obligation to submit the new data to the information system mentioned in subsection 1 of § 12 of the Equipment Safety Act.

§ 24. Special measures of regulatory enforcement

(1) To perform the regulatory enforcement duties provided for by this Act, a law enforcement body may, in accordance with the grounds and the rules provided by the Law Enforcement Act, apply the special measures of regulatory enforcement provided by §§ 30, 31, 32, 44, 49, 50 and 51 of that Act.

(2) In addition to the measures mentioned in subsection 1 of this section, when exercising the regulatory enforcement duties provided by this Act, the Tax and Customs Board may, in accordance with the grounds and the rules provided by the Law Enforcement Act, apply the special measures of regulatory enforcement provided by section 45 of that Act.

(3) When applying the special measures of regulatory enforcement that are within its power, the Tax and Customs Board may resort to direct coercion in accordance with the grounds and the rules provided by the Law Enforcement Act.

§ 24¹. Special rules for regulatory enforcement

(1) A law enforcement body may apply the measure described in § 50 of the Law Enforcement Act only in the presence of the person handling the fuel or of a representative of that person.

(2) A law enforcement body is authorised to prohibit the handling of non-conforming fuel.

§ 24². Special rules regarding performance of regulatory enforcement by the Tax and Customs Board

(1) The Tax and Customs Board is authorisedto impound, by administrative order, until the relevant circumstances are clarified or until the security mentioned in subsection 1⁶ of § 31 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act has been paid, any fuel, including any liquid combustible substance mentioned in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, in relation to which there is reason to believe that it does not conform to the requirements that have been enacted or to the documents that have been submitted in relation to such fuel, or which is suspected of being handled outside the handling system that is subject to regulatory enforcement, or whose use for non-approved purposes results in the accrual or increase of excise duty liability. Impounded fuel may be sold, dispatched or subjected to other operations only if this has been authorised by the Tax and Customs Board.

(1¹) The Tax and Customs Board makes an entry in the database of fuel handling operations concerning impounded fuel.

(2) The Tax and Customs Board may decide that the impounded fuel for which the security mentioned in subsection 1⁶ of § 31 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act has not been presented within 30 days starting from the day following the decision of the Tax and Customs Board concerning the amount of the security, is transferred into the ownership of the state. Fuel that has been transferred into the ownership of the state is realised in accordance with the rules provided by the State Assets Act.

(3) The administrative order mentioned in subsection 1 of this section is served via the e-Tax Board on the person who holds the authorisation for the selling of fuel. The order is deemed served on the person when it has been opened in the e-Tax Board.

§ 25. Rate of non-compliance levy

Where a compliance notice is not complied with, the maximum amount of the non-compliance levy applicable in accordance with the rules provided by the Substitutive Enforcement and Non-Compliance Levies Act is 32,000 euro.

§ 28. Operations involving non-conforming fuel

(1) Operations involving non-conforming fuel are arranged according to the proposal of the possessor or owner of the fuel, having regard to the provisions of this section.

(2) Non-conforming fuel may be subject to the following operations provided that these do not harm human health, property or the environment:

1) export;

2) reprocessing at an excise warehouse;

3) destruction in accordance with the requirements of the Waste Act;

4) sale to the chemical industry as feedstock;

5) any other operations approved by a law enforcement agency.

(3) To perform the operations listed in subsection 2 of this section the approval of the law enforcement agency that issued the corresponding compliance notice must be applied for. The person who handles non-conforming fuel must inform the law enforcement agency of the results of the operation in writing within a reasonable time.

(5) Non-conforming fuel is stored at a place approved by the agency specified in subsection 3 of this section until approval is obtained for operations involving such a fuel.

(6) The law enforcement agency grants approval for operations involving non-conforming fuel within five business days following submission of the corresponding application.

§ 30. Failure to register a place of business

(1) The handling of fuel at a place of business that is not listed in the relevant authorisation

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 31. Absence of shipping document, certificate of conformity and declaration of conformity

(1) The handling of liquid fuel without a shipping document which meets the established requirements, a failure to present a shipping document meeting the established requirements or absence of a certificate or declaration of conformity meeting the established requirements

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 31¹. Violation of the obligation to keep stock records

(1) Violation, by the provider of fuel storage services, of the obligation to keep stock records

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 31². Violation of the notification obligation in the event of transfer of fuel

(1) Violation of the obligation to notify the provider of fuel storage services of having transferred the fuel stored

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 31³. Release of fuel to a person not reflected in stock records

(1) Release, by the provider of fuel storage services, of the fuel stored to a person other than the owner as reflected in stock records

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 32. Illegal handling of non-conforming fuel and carrying out unapproved operations involving non-conforming fuel

(1) Illegal handling of non-conforming fuel, or carrying out unapproved operations involving such a fuel if approval is required

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 32¹. Purchasing of fuel from an unregistered seller

(1) The purchasing of fuel from an unregistered seller, except if the fuel is purchased from a filling station,

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 3200 euro.

§ 32². Transportation of fuel without entry in the database of fuel handling operations

(1) Transportation of fuel without the required entry in the database of fuel handling operations

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 5000 euros.

§ 33¹. Failure to comply with the obligation concerning the share of biofuel released for consumption

(1) The release for consumption of liquid fuel while in violation of the obligation provided by § 2¹ of this Act concerning the share of the total energy content of biofuels

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of 125 euro for each gigajoule by which the person falls short of fulfilling the obligation.

§ 33². Production, by proportional blending, of fuel that does not meet the requirements

(1) Violation of the requirement provided by subsections 1–6 of § 9¹ of this Act or failure to comply with the obligation provided by subsections 1–3 or 5 of § 9²

is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person,

is punishable by a fine of up to 100,000 euro.

§ 33³. Violation of requirements of minimum share of sustainable aviation fuel

(1) Violation of the requirement of minimum share of sustainable aviation fuel provided by Article 4 of Regulation (EU) 2023/2405 of the European Parliament and of the Council is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person, is punishable by a fine that is at least twice and up to four times the difference between the average yearly price of a tonne of conventional and of sustainable aviation fuel, multiplied by the quantity, in tonnes, of aviation fuels that do not comply with the requirements referred to in Article 4 and Annex I of Regulation (EU) 2023/2405 of the European Parliament and of the Council.

§ 33⁴. Violation of requirements for information provided concerning the characteristics or origin of sustainable aviation fuels

(1) Provision of inaccurate or misleading information concerning the characteristics or origin of sustainable aviation fuels when complying with the reporting obligation provided by paragrap 2 of Article 9 and by Article 10 of Regulation (EU) 2023/2405 of the European Parliament and of the Council is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person, is punishable by a fine that is at least twice and up to four times the difference between the average yearly price of a tonne of conventional and of sustainable aviation fuel, multiplied by the quantity, in tonnes, of aviation fuels concerning which misleading or inaccurate information was provided.

§ 33⁵. Violation of requirements established for uplifting of aviation fuel

(1) Violation of the requirements provided by Article 5 of Regulation (EU) 2023/2405 of the European Parliament and of the Council regarding the uplifting of aviation fuel is punishable by a fine of up to 300 fine units.

(2) The same act, when committed by a legal person, is punishable by a fine that is at least twice and up to four times the average yearly price of a tonne of aviation fuel, multiplied by the quantity, in tonnes, of the fuel that was not uplifted.

§ 35. Proceedings

(1) Out-of-court proceedings authorities concerning the misdemeanours provided for by this Chapter are, within their jurisdiction:

2) the Tax and Customs Board;

3) the Consumer Protection and Technical Regulatory Authority;

5) the Environment Board;

6) the Transport Administration.

(2) The out-of-court proceedings authority or the court may order the confiscation, according to § 83 of the Penal Code, of any object or material that constitutes an element of the misdemeanours provided for by §§ 31 and 32 of this Act.

(3) The limitation period for the misdemeanours defined by §§ 31, 32, 32¹, 32², 33¹, 33², 33³, 33⁴ and 33⁵ of this Act is four years.

§ 36. Transitional provision

(1) A market licence issued to an undertaking on the basis of the Energy Act prior to the entry into force of this Act remains valid until its holder is entered in the national register of undertakings operating in areas of activity subject to special requirements, or until the date specified in the operating licence, but not longer than until 31 December 2003.

(2) An undertaking who, prior to the entry into force of this Act, operates in the area of fuel export or provision of fuel storage services and who wishes to continue operation in such an area of activity, must be entered in the register not later than by 31 December 2003.

(3) A market licence which expires during the period which begins on the date of publication of this Act in the Riigi Teataja and ends on the date of entry into force of this Act is deemed to be valid until its holder is entered in the register, but not longer than until 31 December 2003.

(4) In relation to repealing §§ 10 and 11 of this Act, any operational authority that authorised bodies were vested with under these provisions is also revoked. The entries regarding the operational authority of such authorised bodies are removed from the register of economic activities.

(5) Registrations in respect of the sale of fuel as an area of activity made in the register of economic activities before 1 April 2011 remain valid until 31 May 2011. Any persons entered in the register of economic activities who wish to continue to be engaged in the selling of fuel must submit to the Tax and Customs Board a registration application together with the documents and information specified in subsections 1 and 2 of § 14 of this Act. The Tax and Customs Board determines a security for the applicant within 30 calendar days following receipt of the registration application and of annexed documents and information. The Tax and Customs Board makes a decision concerning acceptance of the security within five business days from the day the security is presented to it. The persons who by 31 May 2011 at the latest have presented the security specified in § 4¹ of this Act are entered in the register of economic activities.

(6) The obligation mentioned in subsection 1 of § 2¹ of this Act does not apply in the case of diesel fuel during the period of 1 November 2018 through 31 March 2019.

(7) The seller of fuel released for consumption who intends to pursue its activities on the basis of the corresponding authorisation after 1 February 2019, submits to the Tax and Customs Board, at the latest on 15 November 2018, information concerning the quantity of fuel it intends to sell during two consecutive calendar months.

(8) At the latest on 15 December 2018, the Tax and Customs Board determines the new amount of security for sellers of fuel who have submitted to the Board the information mentioned in subsection 7 of this section. Sellers of fuel who meet the conditions provided by subsection 2¹ of § 4⁴ of this Act are deemed to have submitted the application to obtain a reduction in the amount of the security.

(9) Sellers of fuel released for consumption who have not submitted the information mentioned in subsection 7 of this section by the due date are subject to the restriction enacted by subsection 2 of § 4⁵ of this Act starting 1 February 2019. The authorised quantity of sales for a calendar month is calculated by reference to the amount of the security presented by the person concerned. If, on 1 February 2019, the security presented by the seller of fuel released for consumption is less than 5000 euro, the Tax and Customs Board suspends the validity of the authorisation held by such a person.

(10) Sellers of fuel who intend to continue exercising a right to import fuel, to release fuel for consumption and to terminate tax warehousing of fuel starting 1 February 2019 and whose amount of security has been reduced by decision of the Tax and Customs Board to a value below 1,000,000 euro, present a security amounting to 1,000,000 euro at the latest on 31 January 2019. If, on 1 February 2019, the security presented by the seller of fuel is less than 1,000,000 euro, the Tax and Customs Board suspends the validity of the authorisation held by such a person.

(11) Shipments of fuel which commenced before 1 February 2019 and which continue on 1 February 2019 or after that date are subject to the requirement of creating the shipment document required under§ 6 of this Act as in force on 31 January 2019.

(12) By 15 February 2019, sellers of fuel submit the report, which meets the requirements of subsection 1 of § 7 of the version of this Act in force through 31 January 2019, in respect of January 2019. Additionally, through the database of fuel handling operations, sellers of fuel submit, by 15 February 2019, a one-time report concerning residual quantities of fuels as recorded on 31 January, which contains the following particulars:

1) the name, CN commodity code, quantity and location of the fuel;

2) in the case of petrol, the octane number;

3) in the case of diesel fuel marked with a fiscal marker, a note concerning the marking with a fiscal marker;

4) the number, the name of the issuer and date of issue of the certificate of conformity or declaration of conformity of the fuel.

(13) The particulars mentioned in the third sentence of subsection 4 of § 5¹ of this Act must be added, for the first time, on 1 August 2019.

(14) The system operator mentioned in § 15 of the Natural Gas Act renders the digital environment mentioned in subsection 2 of § 2⁶ of this Act operational at the latest on 1 October 2020.

(15) An agreement which is concluded between suppliers or between a supplier and a person who supplied biomethane or electricity for final consumption prior to the digital environment mentioned in subsection 2 of § 2⁶ of this Act becoming operational may be concluded in writing outside that environment. In such a situation, the agreement, together with the report mentioned in subsection 1 of § 2⁴ of this Act, is filed with the Environment Board.

(16) In the year 2020, suppliers may fulfil the requirement of a mandatory share of advanced biofuels mentioned in subsection 9 of § 2¹ of this Act besides advanced biofuels also with biofuels that have been produced from feedstock which a nationally competent authority of a Member State of the European Union has, prior to 9 September 2015, defined as a waste, residue, non-food cellulosic material or lignocellulose and which was used to produce biofuel in an existing production plant before that date. The energy content of such biofuel is counted towards fulfilling the requirement mentioned in subsection 1 of § 2¹ of this Act at one time its actual value.

§ 37. Entry into force of this Act

(1) This Acts enters into force on 1 July 2003.

(2) Subsections 4 and 5 of § 8, subsection 7 of § 9 and subsection 3 of § 36 of this Act enter into force on the day following their publication in the Riigi Teataja.