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An Act on the Fiscal Marking of Liquid Fuel

Passed 23.09.1997
RT I 1997, 73, 1201
Entry into force 01.01.1998, in part 1.01.1999

Amended by the following legal instruments (show)

§ 1.  Commodities subject to fiscal marking

  Fiscal marking applies to quantities of diesel that are produced in Estonia, that are released for free circulation within the meaning of the Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 269, 10.10.2013, pp. 1–101) (hereinafter, ‘imported’), or that are shipped into Estonia from a Member State of the European Union (hereinafter, ‘Member State’) and that are intended to be used in accordance with subsection 1 of § 1¹ of this Act.
[RT I, 16.06.2017, 2 – entry into force 01.07.2017]

§ 1¹.  Using and purchasing liquid fuel that carries a fiscal marker

  [RT I, 22.03.2022, 1 – entry into force 15.11.2022]

 (1) Diesel carrying a fiscal marker (hereinafter, ‘specific-purpose diesel’) may be used:
 1) in machinery, tractors, non-road mobile machinery and drying facilities used in agriculture for primary agricultural production;
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]
 2) in commercial fishing;
 3) [Repealed – RT I 12.07.2014, 2 – entry into force 01.05.2015]

 (2) For the purposes of this Act, motor vehicles within the meaning of the Traffic Act, water craft and rail vehicles are not deemed to be machinery.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

 (3) The use of specific-purpose diesel in machinery, tractors and non-road mobile machinery used for agricultural purposes and in drying facilities that are used to dry agricultural produce constitutes State aid for the purposes of Article 44 of Commission Regulation (EU) No. 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ L 187, 26.06.2014, pp. 1–78).
[RT I 17.03.2015, 3 – entry into force 18.03.2015, applied retroactively as of 01.01.2015]

 (4) The use of specific-purpose diesel in commercial fishing in inland waters, including inland waters traversed by the national border (hereinafter, together referred to as ‘inland waters’) – constitutes State aid for the purposes of Article 56 of Commission Regulation (EU) No. 2022/2473 declaring certain categories of aid to undertakings active in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ L 327, 21.12.2022, pp. 82–139).
[RT I, 11.03.2023, 5 – entry into force 21.03.2023, applies retroactively starting from 01.01.2023]

 (5) Where neither of the Commission Regulations mentioned in subsection 3 and 4 of this section applies, in particular where the circumstances mentioned in subsections 3 or 3¹ of § 1³ of this Act are present, the use of specific-purpose diesel may be allowed by way of de minimis aid as defined by Commission Regulation (EU) No. 1408/2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector (OJ L 352, 24.12.2013, pp. 9–17), or by Commission Regulation (EU) No. 717/2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector (OJ L 190, 28.06.2014, pp. 45–54).
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

 (6) In agriculture and in commercial fishing – under a fisherman’s fishing licence – specific-purpose diesel may strictly be purchased and used by a person who holds a right – granted under this Act – to purchase such diesel (hereinafter, also ‘purchasing right’). The obligation to hold a purchasing right does not extend to persons who purchase specific-purpose diesel on the grounds and in accordance with the requirements provided by the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
[RT I, 22.03.2022 1 – entry into force 01.01.2023]

 (7) For the purposes of this Act, ‘primary agricultural production’ means the activity provided for by clause 9 of Article 2 of Commission Regulation (EU) No. 651/2014.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 1².  Special rules governing the sale of specific-purpose diesel

  [RT I 17.03.2015, 3 – entry into force 18.03.2015]

 (1) When specific-purpose diesel is sold, which for the purposes of this Act means transfers for payment as well as transfers for no payment, the seller is required to identify the buyer and to verify the identity of the buyer or of the buyer’s representative based on an identity document, or by using electronic identification and trust services for electronic transactions.

 (2) The seller of specific-purpose diesel is obligated to check, before the sale, whether the buyer, based on the information in the Register of Agricultural Support and Agricultural Parcels, holds a purchasing right and whether the buyer’s representative is authorised to purchase specific-purpose diesel. Where the buyer’s representative is authorised to represent more than one person, the seller must identify which of the principals the representative represents when carrying out the purchase.

 (3) The seller of specific-purpose diesel notes the following particulars and transmits these to the Tax and Customs Board together any other particulars enacted under subsection 3 of § 7 of the Liquid Fuel Act:
 1) the buyer’s name and registration number;
 2) the name of the buyer’s representative and their personal identification number (or, if the representative does not possess such a number, their date of birth)
 3) the buyer’s intended purpose of use for the specific-purpose diesel – if they hold a right to purchase such diesel in agriculture as well as in commercial fishing.

 (4) The seller refuses the sale of specific-purpose diesel if:
 1) the buyer of their representative fails to make it possible to verify their identity;
 2) the buyer does not hold a purchasing right;
 3) the person does not hold the authority to represent the principal for the purposes of the transaction;
 4) the actions of the buyer or of the buyer’s representative are manifestly contrary to the permitted purpose of use, in particular if they are using the fuel to fill the tank of a motor vehicle not mentioned in clause 1 of subsection 1 of § 1¹ of this Act.

 (5) Where the Agricultural Registers and Information Board has revoked a purchasing right or where the person who holds the purchasing right is no longer able to use the specific-purpose diesel themselves, the tax administration may, on the person’s application, allow the diesel to be transferred to another person holding the right to purchase it.

 (6) The statutory representative of the seller of specific-purpose diesel is required to arrange the due performance of the obligations provided by this section.
[RT I 22.03.2022, 1 – entry into force 15.11.2022]

§ 1³.  Special rules concerning the grant as State aid of specific-purpose diesel used in agriculture and in commercial fishing in inland waters

  [RT I 17.03.2015, 3 – entry into force 18.03.2015]

 (1) The difference between the amount of the excise duty of diesel provided for by the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and the amount of the excise duty applicable to the specific-purpose diesel used in agriculture and in commercial fishing in inland waters is deemed to constitute State aid.

 (2) The Agricultural Registers and Information Board (hereinafter, ‘ARIB’) calculates the amount of State aid based on the particulars mentioned in clause 30 of § 29 of the Taxation Act and records the particulars concerning the specific-purpose diesel used in agriculture and in commercial fishing in the Register of State Aid and de minimis Aid provided for by § 49² of the Competition Act.
[RT I 22.03.2022, 1 – entry into force 15.11.2022]

 (3) Users of specific-purpose diesel who use that fuel in agriculture or in commercial fishing in inland waters may not, at the time of buying the fuel, be subject to an outstanding recovery order mentioned in paragraph 4 of Article 1 of Commission Regulation (EU) No. 651/2014 and in paragraph 5 of Article 1 of Commission Regulation (EU) No. 2022/2473 from the European Commission concerning aid that has been declared illegal and incompatible with the internal market.
[RT I, 11.03.2023, 5 – entry into force 21.03.2023, applies retroactively starting from 01.01.2023]

 (3¹) Where the corresponding requirement emanates from the relevant legal instrument of the European Union, the recipient of State aid must not be an undertaking in difficulty within the meaning of point 18 of Article 2 of Commission Regulation (EU) No. 651/2014.
[RT I, 11.03.2023, 5 – entry into force 21.03.2023, applies retroactively starting from 01.01.2023]

 (4) Where, after State aid has been granted, it is discovered that the user of specific-purpose diesel to be used in agriculture or commercial fishing in inland waters did not, at the time of purchasing the fuel, meet the requirement provided by subsection 3 or 3¹ of this section, the ARIB reclaims the aid from the recipient. In other situations, State aid that is unlawful or that has been wrongly used is reclaimed by the Tax and Customs Board. The aid is reclaimed on the grounds and following the rules provided by the Competition Act.
[RT I 22.03.2022, 1 – entry into force 15.11.2022]

 (5) State aid is reclaimed following the rules provided by the Rural Development and Agricultural Market Regulation Act or by the Fisheries Market Organisation Act.
[RT I 17.03.2015, 3 – entry into force 18.03.2015 – applied retroactively from 01.01.2015]

§ 2.  Fiscal marking

 (1) ‘Fiscal marking’ means the addition of additives to diesel in order to distinguish it from other types of liquid fuel.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

 (2) The list of additives to be added to diesel for the purpose of fiscal marking and the concentration of such additives in diesel are enacted by a regulation of the Minister in charge of the policy sector.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

 (3) The addition of additives, including colourants, to liquid fuel in order to distinguish the fuel marked by additives from other types of liquid fuel is permitted only under customs supervision following the rules provided by legislation established under this Act.
[RT I 2003, 90, 602 – entry into force 01.05.2004]

§ 3.  Organisation of fiscal marking

 (1) It is allowed to import into Estonia specific-purpose diesel that has been previously marked with additives in a foreign country or that, prior to being imported, is so marked in a place of temporary storage, in a customs warehouse or in an excise warehouse.
[RT I, 16.06.2107, 1 – entry into force 01.07.2017]

 (2) The importer of specific-purpose diesel to which a fiscal marker has been added in a foreign country is responsible for the compliance of the fiscal marking of such fuel with this Act and with the legislation established under it.

 (3) The addition of a fiscal marker to diesel that is intended for import takes place in a place of temporary storage, in a customs warehouse or in an excise warehouse. Responsibility concerning the addition of a fiscal marker to diesel in the place of temporary storage, customs warehouse or excise warehouse lies with the keeper of the place of temporary storage, customs warehouse or excise warehouse.
[RT I, 16.06.2107, 1 – entry into force 01.07.2017]

 (4) In an excise warehouse, the addition of a fiscal marker to diesel that is produced in Estonia or that is shipped to Estonia from another Member takes place not later than at the time it is released from the warehouse.

 (5) Responsibility for the conformity of the fiscal marking of diesel produced in Estonia or shipped to Estonia from another Member State lies with the keeper of the excise warehouse.

 (6) The rules for the fiscal marking of diesel and for the exercise of verification of such marking are enacted by a regulation of the Minister in charge of the policy sector.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

§ 3¹.  Right to purchase specific-purpose diesel to be used in agriculture and, on the basis of a fisherman’s fishing licence, in commercial fishing

 (1) A right to purchase specific-purpose diesel and use it in agriculture – or, on the basis of a fisherman’s fishing licence – in commercial fishing is granted on the grounds and according to the rules provided by §§ 3² and 3³ of this Act to the following persons who pursue a business activity:
 1) a self-employed person or legal person who engages in primary agricultural production;
 2) a self-employed person or legal person who provides agricultural services for hire;
 3) a self-employed person or legal person who holds a fisherman’s fishing licence.

 (2) The activity of a legal person, including a public legal person, which involves the use of specific-purpose diesel in agriculture or in commercial fishing under a fisherman’s fishing licence is deemed to constitute business activity also in situations where the activity is not engaged in for income generation purposes.

 (3) A person who holds a purchasing right must, without delay, notify to the ARIB any change in its activity – or any other circumstances that have come to light – that may have an impact on the applicability of the purchasing right granted to the person.

 (4) The statutory representative of the person holding a purchasing right is required to arrange due fulfilment of the obligations provided by this Act.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 3².  Granting a right to purchase specific-purpose diesel to be used in agriculture and, on the basis of a fisherman’s fishing licence, in commercial fishing, without the person’s filing of the corresponding application

 (1) A purchasing right is deemed to have been granted to the following persons without the person’s filing of the corresponding application:
 1) a legal person or self-employed person who has been granted a direct payment under the European Union Common Agricultural Policy Implementation Act or area-based (excluding any forest area) rural development support in accordance with the Common Agricultural Policy;
 2) a legal person or self-employed person in relation to whom the ARIB, when considering their application for an area payment, has established that they have the use of an area of agricultural land that is sufficient to qualify for area-based payments;
 3) a legal person or self-employed person who, according to the information in the Register of Farmed Animals, keeps the number of farmed animals or beehives that has been provided for under subsection 3 of this section and who has been authorised under the Veterinary Act to farm animals or who has filed a notice of economic activity concerning the farming of animals;
 4) a self-employed person or legal person who holds a fisherman’s fishing licence.

 (2) The purchasing right becomes effective when an entry concerning the right is made in the Register of Agricultural Support and Agricultural Parcels.

 (3) The number of farmed animals and beehives mentioned in clause 3 of subsection 1 of this section, including the coefficients for calculating the number of animal equivalents corresponding to the number of farmed animals, is enacted by a regulation of the Minister in charge of the policy sector.

 (4) The Minister in charge of the policy sector may, by regulation, enact a list of area-related support measures which are granted under the European Union Common Agricultural Policy Implementation Act and whose granting rules out the granting of a purchasing right.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 3³.  Granting a right to purchase specific-purpose diesel to be used in agriculture on an application of a person who engages in primary agricultural production

 (1) A self-employed person or legal person who engages in primary agricultural production and who has not been granted the right to purchase specific-purpose diesel under § 3² of this Act may apply for the right if they fulfil all of the following requirements:
 1) they engage in crop production;
 2) they have the use of an area of agricultural land established under subsection 5 of this section;
 3) they have the use of agricultural machinery that corresponds to clause 1 of subsection 1 of § 1¹ of this Act.

 (2) To be granted the right, the person files an application with the ARIB electronically in the ARIB’s e-service environment.

 (3) The ARIB verifies the applicant’s compliance with the requirements for being granted the purchasing right and disposes of the application following the rules enacted under subsection 5 of this section.

 (4) The purchasing right becomes effective when an entry concerning the right is made in the Register of Agricultural Support and Agricultural Parcels, and is valid for one year. By the entry in the Register, the decision is deemed to have been communicated to the person.

 (5) The rules for applying for the purchasing right and for consideration of the applications as well as specific requirements concerning the persons engaging in primary agricultural production, the agricultural machinery used and the application are enacted by a regulation of the Minister in charge of the policy sector.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 3⁴.  Granting a right to purchase specific-purpose diesel to be used in agriculture on an application of a person who engages in the provision of agricultural services for hire

 (1) A self-employed person or legal person who provides agricultural services for hire and who has not been granted the right to purchase specific-purpose diesel under §§ 3² or 3³ of this Act may apply for the right if they fulfil both of the following requirements:
 1) they need to use diesel in their agriculture support or post-harvesting activity;
 2) they have the use of agricultural machinery that corresponds to clause 1 of subsection 1 of § 1¹ of this Act.

 (2) To be granted the right, the person files an application with the ARIB electronically in the ARIB’s e-service environment.

 (3) The ARIB verifies the applicant’s compliance with the requirements for being granted the purchasing right and disposes of the application following the rules enacted under subsection 5 of this section.

 (4) The purchasing right becomes effective when an entry concerning the right is made in the Register of Agricultural Support and Agricultural Parcels, and is valid for one year. By the entry in the Register, the decision is deemed to have been communicated to the person.

 (5) The rules for applying for the purchasing right and for consideration of the applications as well as specific requirements concerning the persons providing agricultural services for hire, the agricultural machinery used and the application are enacted by a regulation of the Minister in charge of the policy sector.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 3⁵.  Refusing to grant the right to purchase specific-purpose diesel and revoking a right that has been granted

 (1) The ARIB refuses to grant the purchasing right if:
 1) the applicant has knowingly filed false particulars;
 2) the applicant does not meet the requirements for being granted the right;
 3) the applicant fails to make it possible to conduct an on-site inspection;
 4) the applicant has an unspent conviction for violation of the requirements related to the use, handling or sale of specific-purpose diesel.

 (2) The ARIB revokes a purchasing right that has been granted to a person where:
 1) the person holding the right states that they waive it;
 2) the activity – of primary agricultural production or of the provision of agricultural services for hire – of the person holding the right has ceased, or the person’s fisherman’s fishing licence has been revoked.

 (3) The ARIB may revoke the purchasing right that has been granted to a person where:
 1) the person holding the right fails to make it possible to perform regulatory enforcement of compliance with the requirements concerning the right to purchase, or the use of, specific-purpose diesel;
 2) the person holding the right does not, by the time limit for the filing of applications for area payments that follows the person’s being granted the purchasing right, file such an application, having been granted the right under clause 1 or 2 of subsection 1 of § 3² of this Act;
 3) the person holding the right has not, for 60 consecutive days, kept the number of livestock or hives established under subsection 3 of § 3² of this Act;
 4) the person holding the right has an unspent conviction for violation of the requirements related to the use, handling or sale of specific-purpose diesel;
 5) the person holding the right or the person’s activity does not meet any other requirements provided by this Act.

 (4) The ARIB makes the decision by which it revokes the purchasing right within 30 days following the day on which it learned of the circumstances mentioned in subsections 2 or 3 of this section. The person’s purchasing right ends when the entry by which the right is revoked is made in the Register of Agricultural Support and Agricultural Parcels.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 3⁶.  Issuing an authorisation to purchase specific-purpose diesel

 (1) The person who holds a purchasing right may carry out the purchase transaction through its statutory or authorised representative.

 (2) The authorisation to purchase specific-purpose diesel may be issued to a natural person who, according to the information in the Register of Employment, is in the employ of the person holding the purchasing right or – in the case of commercial fishing – also to the commercial fisher whose name appears on the fishing licence.

 (3) The person who holds a purchasing right notifies to the ARIB – electronically in the ARIB’s e-service environment – the name and personal identification number (or, where the person does not possess such a number, their date of birth) of the authorised representative.

 (4) A purchase of specific-purpose diesel under authority to represent the principal is deemed State aid granted to the principal.

 (5) The person who holds a purchasing right must, in the ARIB’s e-service environment, notify the ARIB without delay of having revoked the authorisation or having terminated the employment relationship with the representative.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 3⁷.  Register of Agricultural Support and Agricultural Parcels: entry of and access to information

 (1) Regarding the granting of purchasing rights, denial of corresponding applications and revocation of the rights granted, the following particulars are recorded in the Register of Agricultural Support and Agricultural Parcels kept in accordance with the European Union Common Agricultural Policy Implementation Act:
 1) the name of the applicant for and recipient of the right, as well as particulars regarding the death of the natural person and the liquidation of the legal person;
 2) the contact particulars of the applicant for and recipient of the right, as well as particulars of their seat or place of business;
 3) particulars of the application filed in order to be granted the right and particulars obtained in the course of considering the application;
 4) particulars on whether the right remains effective;
 5) the name and personal identification number (or, where the person does not possess one, their date of birth) of the person authorised to purchase specific-purpose diesel, as well as the duration of the authorisation;
 6) the name and contact particulars of the person who filed the application for the right, as well as the basis for their authority to represent the principal.

 (2) The ARIB enters, in the Register of Agricultural Support and Agricultural Parcels, the particulars of the person to whom a purchasing right is deemed to have been granted under § 3² of this Act within one working day following:
 1) – in a situation falling under clause 1 of subsection 1 of § 3² – the day on which the decision was made to grant the application for the area payment;
 2) – in a situation falling under clause 2 of subsection 1 of § 3² – the day on which the decision was made to deny the application for the area payment, if a qualifying area of agricultural land has been ascertained;
 3) – in a situation falling under clause 3 of subsection 1 of § 3² – the day on which the entry was made in the Register of Livestock;
 4) – in a situation falling under clause 4 of subsection 1 of § 3² – the day on which the entry was made in the Register of Commercial Fishing.

 (3) The ARIB records, in the Register of Agricultural Support and Agricultural Parcels and on the day the corresponding decision is made, the particulars concerning the granting of a purchasing right, refusal to grant the right or revocation of a right that has been granted.

 (4) The information in the Register of Agricultural Support and Agricultural Parcels concerning the validity of the purchasing right and the authorisation issued for exercising the right has legal significance.

 (5) The seller of specific-purpose diesel who holds an authorisation as a seller of fuel has access to the following information concerning a person provided for by § 3¹ of this Act:
 1) the validity of the purchasing right;
 2) the authority to represent the principal in purchasing specific-purpose diesel;
 3) the buyer’s purpose of use for the diesel.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 4.  Regulatory enforcement

  [RT I, 13.03.2014, 4 – entry into force 01.07.2014]

 (1) Regulatory enforcement of compliance with this Act is performed by the Tax and Customs Board.

 (1¹) Regulatory enforcement of compliance with the requirements concerning purchasing rights and with the requirements provided by subsections 3 and 3¹ of § 1³ of this Act is performed by the ARIB.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]
[RT I 17.03.2015, 3 – entry into force 18.03.2015 – applies retroactively from 01.01.2015]

 (2) The rules for ascertaining whether liquid fuel carries a fiscal marker are enacted by a regulation of the Government of the Republic.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]

 (3) The Tax and Customs Board and the ARIB cooperate to carry out regulatory enforcement and exchange any information that this requires.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 4¹.  Special measures of regulatory enforcement

  When performing the regulatory enforcement provided for by this Act, a law enforcement authority may apply the special measures of regulatory enforcement provided by §§ 30, 32, 45 and 49–51 of the Law Enforcement Act in accordance with the grounds and rules provided by that Act.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 5.  Special rules regarding regulatory enforcement

  [RT I, 13.03.2014, 4 – entry into force 01.07.2014]

 (1) If it is impossible to take samples from the fuel system of the vehicle on the spot, the law enforcement authority is authorised to order the driver of the vehicle to take the vehicle to the nearest site where it is possible to take samples from its fuel system.
[RT I 2003, 90, 602 – entry into force 01.05.2004]

 (2) If fuel carrying a fiscal marker is discovered in the fuel system of a vehicle, the driver of the vehicle is required to replace the fuel in the fuel system within twenty-four hours from the moment of discovery. The person who discovered the fuel carrying a fiscal marker is required to give the driver a document that states the date and time of the discovery of marked fuel in the fuel system.

 (3) The rules for ascertaining whether liquid fuel carries a fiscal marker are enacted by a regulation of the Government of the Republic.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]

 (4) The person holding a purchasing right must, when verification of the use of specific-purpose diesel is conducted, cooperate with the law enforcement body and, if this is needed, prove that they are using such diesel for an authorised purpose.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 6.  Special rules regarding application of this Act to vehicles registered in foreign countries

 (1) A vehicle registered in a foreign country in whose fuel system fuel carrying a fiscal marker is discovered may be allowed to leave Estonia after clarification of the circumstances concerning, and payment of the fine imposed for, the violation.

 (2) If the driver of the vehicle registered in a foreign country leaves Estonia before payment of the fine imposed on them for the violation mentioned in subsection 1 of this section, they are permitted to re-enter Estonia only on condition of having paid the fine.
[RT I 2003, 90, 602 – entry into force 01.05.2004]

§ 6¹.  [Repealed – RT I 2003, 2, 17 – entry into force 01.04.2003]

§ 6².  Unlawful use of fuel carrying fiscal marker

  [RT I 2003, 2, 17 – entry into force 01.04.2003]

 (1) Unlawful use of liquid fuel carrying a fiscal marker is punishable by a fine of up to 300 fine units.
[RT I 2003, 2, 17 – entry into force 01.04.2003]

 (2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 – entry into force 01.01.2011]

§ 6³.  Unlawful removal of additives from liquid fuel which carries a fiscal marker and the handling of liquid fuel obtained as result of such removal

  [RT I 2002, 63, 387 – entry into force 01.09.2002]

 (1) The removal of additives used for fiscal marking from liquid fuel carrying a fiscal marker or the knowing possession, storage, transfer or offer for sale of liquid fuel obtained as a result of such removal is punishable by a fine of up to 300 fine units.
[RT I 12.07.2014, 1 – entry into force 01.01.2015]

 (2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 – entry into force 01.01.2011]

§ 6⁴.  Proceedings

 (1) [Repealed – RT I 12.07.2014, 1 – entry into force 01.01.2015]

 (2) The out-of-court proceedings authority in relation to the misdemeanours defined in §§ 6², 6³ and 6⁵ of this Act is:
[RT I 17.03.2015, 3 – entry into force 18.03.2015]
 1) the Tax and Customs Board;
 2) [repealed – RT I 2003, 88, 591 – entry into force 01.01.2004]
 3) the Police and Border Guard Board;
[RT I, 29.12.2011, 1 – entry into force 01.01.2012]
 3¹) [repealed – RT I 2009, 62, 405 – entry into force 01.01.2010]
 4) the Consumer Protection and Technical Regulatory Authority.
[RT I, 12.12.2018, 3 – entry into force 01.01.2019]

§ 6⁵.  Illegal sale of specific-purpose diesel

 (1) When selling specific-purpose diesel, failure to comply with the requirements provided by § 1² of this Act 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 euros.
[RT I 17.03.2015, 3 – entry into force 18.03.2015]

§ 7.  [Repealed – RT I 2002, 63, 387 – entry into force 01.09.2002]

§ 8.  [Omitted from this text]

§ 8¹.  Implementing provisions

  [RT I, 22.03.2022, 1 – entry into force 15.11.2022]

 (1) Where a person who used a liquid fuel carrying a fiscal marker in rail transport or shipping retains possession of such fuel after 1 January 2015 and is not authorised under this Act to use it, the person must notify this to the tax administration in a format that permits reproduction in writing at the latest on the business day preceding the transfer, and transfer the liquid fuel carrying the fiscal marker to the person that sold that fuel or to the keeper of an excise warehouse by 1 February 2015.

 (1¹) The persons who used the fuel mentioned in subsection 1 of this section in rail transport or shipping may, at the latest on 1 May 2015, use that fuel for that purpose after they have filed with the Tax and Customs Board the corresponding energy product excise declaration and paid the excise duty on that fuel in the amount that equals the difference between the rate of the excise duty applicable to the liquid fuel carrying the fiscal marker and the rate applicable to diesel.
[RT I, 17.03.2015 – entry into force 18.03.2015 – applied retroactively from 01.01.2015]

 (1²) Where a person who used a liquid fuel carrying a fiscal marker for heating purposes retains possession of such fuel on 1 May 2015 and is not authorised under this Act to use it, the person must, in respect of that fuel, file an energy product excise declaration with the Tax and Customs Board and pay, at the latest on 15 May 2015, the excise duty on that fuel in an amount that equals the difference between the rate of the excise duty applicable to the liquid fuel carrying the fiscal marker and the rate applicable to diesel, and may continue to use that fuel exclusively for its initial purpose.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (1³) A heating undertaking within the meaning of the District Heating Act must measure the quantity of liquid fuel carrying a fiscal marker that it holds on 1 May 2015, and notify the measurement information to the tax administration at the latest on 10 May 2015. Additionally, the heating undertaking must assess the percentage value of the proportion of thermal energy transmitted to households and apartment associations during the period 1 January 2015 to 1 May 2015 of the total thermal energy transmitted to consumers during that period. The heating undertaking is allowed to use up the remaining quantity of the liquid fuel carrying a fiscal marker that corresponds to the assessed percentage value of the proportion without being subject to the obligation of transferring that quantity and of paying the supplementary excise duty on it.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (1⁴) Households and apartment associations are allowed to use up the remaining part of the specific-purpose diesel purchased before 1 May 2015 and of the light heating oil carrying a fiscal marker purchased before 1 January 2015 without being subject to the obligation of transferring, declaring or measuring and of paying the supplementary excise duty on the respective fuel, provided it is stored in a stationary tank that complies with the relevant requirements.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (1⁵) The persons who are outside the scope of subsection 1⁴ of § 8¹ of this Act are allowed to use up the remaining part of the specific-purpose diesel purchased before 1 May 2015 for electricity production purposes and of the light heating oil carrying a fiscal marker purchased before 1 January 2015 for electricity production purposes without being subject to the obligation of transferring, declaring or measuring and of paying the supplementary excise duty on the respective fuel.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (2) Any person within the scope of subsection 1² of this section may transfer the fuel mentioned in that subsection to the person who sold it or to the keeper of an excise warehouse by 1 June 2015. The transfer must be notified to the tax administration in a format that permits reproduction in writing at the latest on the business day preceding the transfer. In this case, the person does not incur the obligations or acquire the right that are set out in subsection 12 of this section.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (3) [Repealed – RT I, 17.03.2015 – entry into force 18.03.2015]

 (4) When transferring the stock of liquid fuel carrying a fiscal marker, the persons falling within the scope of this section are not required to possess the technical equipment, certificate of conformity, authorisation or security required under the Liquid Fuel Act. The notice that is to be filed under this section with the tax administration must state the following particulars in respect of the liquid fuel that carries a fiscal marker and that is being transferred:
 1) the CN commodity code of the fuel and the corresponding description;
 2) the quantity of the fuel in litres;
 3) the address at which the fuel is stored prior to the transfer;
 4) the date of dispatch of the fuel;
 5) the name of the person taking delivery of the fuel.
[RT I, 12.07.2014, 2 – entry into force 01.01.2015]

 (5) For the purposes of this section, liquid fuel carrying a fiscal marker means specific-purpose diesel and the light heating oil carrying a fiscal marker that was released for consumption before 1 January 2015.
[RT I, 17.03.2015 – entry into force 18.03.2015 – applied retroactively from 01.01.2015]

 (6) The quantity of the liquid fuel carrying a fiscal marker that is retained in the possession of its holder in situations mentioned in this section must be measured but the traceability of the measurement does not need to be proved. In cases of doubt concerning reliability of the measurement results the Tax and Customs Board may have recourse to the services of an accredited measurement provider or of a measurement provider assessed as professionally competent. Should the Tax and Customs Board, by means of the measurement performed by the accredited measurement provider or by a measurement provider assessed as professionally competent, find that the quantity of liquid fuel carrying a fiscal marker is larger than was previously declared, the holder is required to rectify the information filed in the corresponding declaration and to pay the supplementary excise duty difference within three business days following being notified of the measurement results of the Tax and Customs Board.
[RT I, 17.03.2015 – entry into force 18.03.2015 – applied retroactively from 01.01.2015]

 (7) Where necessary, specific rules for applying this section are enacted by a regulation of the Minister in charge of the policy sector.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (8) Subsection 3 and subsection 4 of § 11, § 1³ and subsection 1¹ of § 4 as well as subsections 1¹, 5 and 6 of this section apply retroactively from 1 January 2015.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (9) In the year 2023, information concerning persons who are deemed to have been granted a purchasing right under § 3² of this Act is recorded in the Register of Agricultural Support and Agricultural Parcels by 1 January 2023. Information concerning persons who were granted purchasing rights on having filed the corresponding application is recorded in the Register starting from 1 January 2023.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

 (10) In situations provided for by clauses 1 and 2 of subsection 1 of § 3² of this Act, a purchasing right is deemed to have been granted to a natural or legal person by 1 January 2023 if, in the year 2022, the person was granted an area payment or if, during consideration of their application for such a payment, it was ascertained that, in that year, the person was using an area of agricultural land that was sufficient to qualify for area-based payments. Revocations of purchasing rights are governed by the provisions of this Act, including by the facts established during consideration, in the year 2023, of the application for an area payment.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

 (11) Remaining quantities of the specific-purpose diesel purchased before 1 January 2023 may be used up without holding a purchasing right and without the obligation to transfer, declare, measure and pay additional excise duty on such quantities provided that they are used up during the year 2023 for the purpose of use provided by clause 1 or 2 of subsection 1 of § 1¹ of this Act.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 8².  Allowing the use of specific-purpose diesel due to the emergency situation declared by the Government of the Republic on 12 March 2020

 (1) An undertaking that holds an extraction permit for the purposes of the Earth’s Crust Act is allowed to use specific-purpose diesel from 1 July 2020 to 30 April 2024:
[RT I, 16.12.2022, 4 – entry into force 01.01.2023]
 1) on its mining claim, on the land that serves that claim and on its industrial premises where equipment for producing shale oil, electricity or heat from oil shale is located, as well as, on its ash deposit site, in vehicles and equipment intended for the mining of oil shale;
 2) for transporting oil shale, oil shale ash and gangue, without using, for this purpose, a railway or a public-use road, while crossing the latter is not deemed to constitute its use.

 (2) During the period provided by subsection 1 of this section, sale of specific-purpose diesel is allowed strictly to an undertaking that holds an oil shale extraction permit for the purposes of the Earth’s Crust Act. The seller of fuel must identify the corporate buyer and its natural person representative according to the rules provided by § 1² of this Act and, prior to the sale, verify, in the Register of Environmental Permits, whether the buyer holds a valid oil shale extraction permit. Should the seller of fuel sell specific-purpose diesel without verifying the presence of a valid extraction permit, § 6⁵ of this Act applies. The sale of specific-purpose diesel to an undertaking mentioned in subsection 1 of this section is not permitted outside its mining claim, the land serving such a mining claim or its ash deposit site, and it is not permitted either from a filling station or a filling lorry on its industrial premises.

 (3) An undertaking mentioned in subsection 1 of this section, who is a recipient of State aid for the purposes of this Act, may permit specific-purpose diesel it has purchased to be used for a purpose of use mentioned in subsection 1 of this section by an undertaking belonging to the same group or by a subcontractor. In such a situation, this is not deemed to constitute a sale of fuel for the purposes of the Liquid Fuel Act, or a transfer of fuel for the purposes of subsection 1 of § 12 of this Act.

 (4) An undertaking mentioned in subsection 1 of this section must keep separate accounts, by calendar months, concerning the consumption of specific-purpose diesel by itself and by the persons mentioned in subsection 3, and preserve the corresponding documents until 30 April 2034.
[RT I, 16.12.2022, 4 – entry into force 01.01.2023]

 (5) If, on 30 April 2024, there is still specific-purpose diesel in the vehicles or equipment on its mining claim, the land serving its mining claim, its ash deposit site and its industrial premises, an undertaking mentioned in subsection 1 of this section, employing an accredited laboratory, measures the quantity of such diesel in those vehicles and that equipment. An excise duty on the measured quantity of specific-purpose diesel is paid at the latest by 20 May 2024 at the rate applicable on 30 April 2024 according to the difference between the rates of such a duty that apply respectively to specific-purpose diesel and to diesel. After it has fulfilled the obligation to pay the excise duty, the undertaking may, until 31 May 2024, continue to use the specific-purpose diesel on which the supplementary excise duty amounting to the difference between the relevant rates was levied.
[RT I, 16.12.2022, 4 – entry into force 01.01.2023]

 (6) By 1 February of the year following its use of specific-purpose diesel, an undertaking mentioned in subsection 1 of this section must file with the Ministry of Climate the total quantity, in litres, of such diesel that it consumed during the calendar year in question, including the quantities consumed by itself as well as by the persons mentioned in subsection 3 of this section.
[RT I, 30.06.2023, 1 – entry into force 01.07.2023]

 (7) The use of specific-purpose diesel for a purpose mentioned in subsection 1 of this section constitutes State aid for the purposes of Article 44 of Commission Regulation (EU) No. 651/2014, and the granting of such aid is subject to the provisions of that Regulation and of § 34² of the Competition Act.

 (8) At the time of its purchase of specific-purpose diesel, an undertaking mentioned in subsection 1 of this section may not be out of compliance with an order of the European Commission, mentioned in paragraph 4 of Article 1 of Commission Regulation (EU) No. 651/2014, on repayment of State aid declared to be illegal and incompatible with the internal market.

 (9) At the time of its purchase of specific-purpose diesel, an undertaking mentioned in subsection 1 of this section must not be in difficulty for the purposes of point 18 of Article 2 of Commission Regulation (EU) No. 651/2014.

 (10) State aid is deemed to be the difference between the rate of the excise duty for diesel provided by the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and the rate of the excise duty for specific-purpose diesel used for a purpose mentioned in subsection 1 of this section.

 (11) At least once a year, the Ministry of Climate verifies, retrospectively and based on a sample, whether the requirements mentioned in subsections 8 and 9 of this section have been complied with.
[RT I, 30.06.2023, 1 – entry into force 01.07.2023]

 (12) If the results of such a verification show that, when it purchased specific-purpose diesel, a user of such diesel did not meet the requirements mentioned in subsections 8 and 9 of this section, the Ministry of Climate recovers the State aid from its recipient together with interest in accordance with Article 9 of Commission Regulation (EC) No. 794/2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 140, 30.04.2004, pp. 1−134), in accordance with the rate of such interest notified to the Member States under Article 10 of that Regulation, and with the method for applying that interest mentioned in its Article 11.
[RT I, 30.06.2023, 1 – entry into force 01.07.2023]

 (13) Based on the particulars mentioned in subsection 6 of this section, the Ministry of Climate calculates the amount of State aid and files the information concerning the granting of such aid to an undertaking mentioned in subsection 1 of this section with the Register of State Aid and of de minimis Aid in accordance with subsection 3 of § 49² of the Competition Act, and preserves the documents related to the granting of the aid until 30 April 2034.
[RT I, 30.06.2023, 1 – entry into force 01.07.2023]

§ 8³.  Retrospective assessment of this Act

  By 31 December 2024, the Ministry of Rural Affairs conducts an analysis of the effects and performance of the purchasing right provided for by this Act.
[RT I, 22.03.2022, 1 – entry into force 15.11.2022]

§ 9.  Entry into force of this Act

  This Act enters into force on 1 January 1998, except for clause 2 of subsection 4 of § 8, which enters into force on 1 January 1999.