Holders of excise goods who handle alcohol and tobacco revenue stamps carry out every stamp operation electronically in the Revenue Stamps Information System (MAIS) inside e-MTA.
Emta The system serves aktsiisilaopidajad, registreeritud kaubasaajad including occasional consignees, importers of excise goods, and certified consignees who bring alcohol released for consumption in another Member State into Estonia for commercial purposes.Emta Access runs through e-MTA with ID-card, Mobile-ID or Smart-ID, and the company's legal representative grants each operator access under "Seaded" / "Pääsuõigused".
Orders go to the Maksu- ja Tolliamet at least 25 calendar days before the wanted receipt date.
Riigiteataja A first order of tobacco stamps needs advance notice by email to maksumargid@emta.ee with company, registry and stamping-place details, after which the tax authority assigns an identifying letter combination. The order carries the wanted receipt date and time, a contact person, the recipient's personal code, the stamping place selected from places previously entered in the system, and the stamp data: design, coil size and count for alcohol, quantity, tobacco product type and package quantity, and the maximum retail price for cigarettes, cigars and cigarillos. Where an alcohol order has no alcohol data, excise on the stamp is computed from a one-litre pack of other alcohol at 40 per cent ethanol. Unsubmitted drafts disappear automatically 30 days after their last change.
Only alcohol above 22 per cent ethanol in sales packaging of at least 0.05 litres is registered for stamping.Emta Each registered product receives a unique MAIS product ID that pre-fills the affixing notice. A registered product cannot be edited: a product needing change is deleted and re-added, and a deleted product stays visible with status "Kehtetu". Stamping places beyond excise warehouse sites are added by the user; excise warehouse sites are already in MAIS. Certified consignees bringing stamp-duty alcohol into Estonia add the premises where they stamp.
Ordered stamps are affixed to the product within 90 days of receiptEmta, with a single extension of up to 90 days on applicationEmta. Missed deadlines without an extension create an excise liability declared in the ADEK excise declaration systemEmta: for alcohol the amount of a one-litre pack at 40 per cent, for tobacco the excise on the intended tobacco products. A registered consignee stamps alcohol from another Member State at its own premises with stamps already in hand on the day of receipt and affixes them immediately; its affixing notice automatically generates a dispatch-for-consumption notice because the tax liability arises at affixing. A certified consignee files two documents: the affixing notice and then the dispatch-for-consumption notice.
Dispatch of stamped goods runs to another excise warehouse or into consumption with a SADHES, EMCS or Impulss accompanying document.Emta Entering the stamp data on the SADHES delivery note creates the MAIS dispatch operation automatically; without that reference the dispatch is filed separately in MAIS. A dispatch notice is corrected or cancelled by the user only when the operation date falls in the current or previous calendar month and the correction date is no later than the 20th of the current monthEmta, the periodic excise declaration deadline. Returns cover unused, defective, damaged or design-changed stamps; invalidation of lost or exported-after-consumption stamps generally brings an excise charge. Affixing notices upload from XML files while dispatch notices and product registrations upload from XML or CSV files, and several products register in one file. Excise refunds are not built into MAIS and go digitally signed to the excise department at maksumargid@emta.ee.
The legal basis is the Alkoholi ja tubakatoodete maksumärkide määrus §§ 4–6 on ordering time, order data and delivery-note data, applied through the MAIS procedures effective 01.11.2026Emta.
