Estonia: packaging excise duty (pakendiaktsiis) declaration due by the 15th, quarterly
Note sur la date : Confidence: likely, not fully verified. EMTA's excise-duties page confirms packaging excise duty exists and is EMTA-administered (Packaging Excise Duty Act), but this session could not fetch the dedicated packaging-excise page to independently confirm the exact quarterly 15th-of-the-month filing day (sourced from the Gemini audit, itself rated 'verified'). Generally, businesses that place packaging on the Estonian market and fulfil their recovery obligation through a licensed packaging recovery organisation (taaskasutusorganisatsioon) are exempt from paying the duty itself, though a declaration/registration duty may still apply -- this distinction needs a follow-up check with a real browser against emta.ee.
Ce qui change
Businesses that package goods or import packaged goods and place packaging on the Estonian market, and that have not joined a licensed packaging recovery organisation covering their recycling targets, must file a quarterly packaging excise duty declaration and pay the duty on packaging placed on the market.
Qui est concerné
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.
Tailles : petite, moyenne, grande · Secteurs : E-commerce, Commerce de détail, Industrie manufacturière · S'applique si : Nous importons des marchandises dans l'UE
Que faire
Determine whether your packaging recovery obligations are fully covered by a recovery organisation contract; if not, register with EMTA for packaging excise duty and file the quarterly declaration and payment by the 15th of the month following the quarter.
Sanction
Interest (viivis) and coercive fine (sunniraha) for late or missing declaration.
Sources
- EMTA - Excise duties (incl. packaging excise duty) (www.emta.ee)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.