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Estoniae-MTA

Alcohol for the alcohol register now needs an excise stamp

EMTA deleted the alcohol-register submission excuse from the no-stamping list and added certified consignees to the persons liable for excise on alcohol from other Member States.

By Taxxa AI OyPublished 30 October 2026

Tax

Industry: Manufacture of beverages

Alcohol sent for entry into the alcohol register (esitatakse alkoholiregistrisse tegemiseks) no longer escapes revenue stamping. The exemption stood in the "Millal ei maksumärgistata" listEmta and has now been deleted, so alcohol that was previously left unstamped on that ground requires an excise stamp wherever an Estonian excise liability arises on itEmta. Businesses that routed alcohol through register submission instead of stamping switch to the ordinary stamp procedureEmta: order stamps in MAIS, affix them, and account for the excise.

The remaining cases where alcohol goes unstamped are narrow. No stamp is needed for alcohol sent from outside the Union to a natural person for non-commercial use or bought by distance sale from a Member State for non-commercial use, for alcohol taken aboard a ship or aircraft operating commercially outside Estonia, for alcohol sold in an airport customs-control-zone shop, or for medicines within the meaning of the medicines act. Stamping applies only where an excise liability arises in Estonia, and a stamp fixed to a product that is not subject to stamping counts as an object of violation.

Separately, a certified consignee (sertifitseeritud kaubasaaja) joins the list of persons liable for excise on alcohol brought to Estonia from another Member State. Excise on such alcohol is now paid by the excise warehouse keeper, the registered consignee, the certified consignee or the recipient of the alcoholEmta, replacing the previous trio without the certified consigneeEmta. The change mirrors the certified-consignee receipt channel: only an operator registered in Estonia as a certified consignee may receive, for commercial purposes, alcohol released for consumption in another Member State, with each consignment registered separately in the EMCS system.

The surrounding stamp duties are unchanged. Alcohol above 22 per cent ethanol in sales packaging of at least 0.05 litres carries a stamp; the stamp is affixed within 90 calendar days of receipt from the Maksu- ja Tolliamet with a single 90-day extension on reasoned written request, and missed deadlines trigger excise at the amount for other alcohol at 40 per cent in a one-litre pack. Stamps are ordered in the MAIS database, issued in Tallinn at Lõõtsa 8a, and unattached stamps may not be transferred to another person.

The legal basis is the Alkoholi-, tubaka-, kütuse- ja elektriaktsiisi seadus alcohol-excise and revenue-stamp rules set out in the Maksu- ja Tolliamet Alkohol guidance.

If you previously left alcohol unstamped because it was submitted for entry into the alcohol register, order and affix excise stamps in MAIS; if you receive excise-paid alcohol from another Member State as a certified consignee, account for the excise as a liable person.

Sources