Estonia Packaging Excise Duty Act (Pakendiaktsiisi seadus)

Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly

Verified 2026-10-01 on EMTA's packaging page: "Pakendiaktsiisi maksukohustuse tekkimisel peab aktsiisimaksja Maksu- ja Tolliametile esitama maksustamisperioodi kohta aktsiisideklaratsiooni maksustamisperioodile järgneva kuu 15. päevaks", with the tax period being a calendar quarter. A business that has transferred its obligations to a licensed packaging recovery organisation (PakAS § 11¹) does not file this itself; for the recovery organisation the period is the calendar year.

Nächster Termin: 15. Januar 2027danach 15. April 2027, 15. Juli 2027

E-commerce and other companies that import or package goods and place packaging on the Estonian market without full coverage from a recovery organisation contract.