Liquid fuel handler licence

An operating licence must be applied for the following fields of activity:

  • sales
  • import
  • export or
  • storage services in the field of liquid fuel

In the meaning of the Liquid Fuel Act, liquid fuel means liquid flammable substance which can be used as the source of energy in heat engines and other energy conversion devices suitable for such purposes, or liquefied petroleum gas used in motor vehicles.

Operating permit is not required in instances stipulated in section 13 (2) of the Liquid Fuel Act.

The operating licence is issued by the Tax and Customs Board for an indefinite period.

Sale, import, export and storage service of fuel are regulated by:

Requirements for applicants

Fuel may only be sold by undertakings who have presented to the Tax and Customs Board a security and whose share capital amounts to at least 31,950 euros or who have entered into a liability insurance contract which stipulates an insurance coverage of at least 31,950 euros reserved for compensating eventual proprietary damage caused to third parties as a result of the activities of the fuel undertaking. The above share capital or liability insurance requirement does not extend to undertakings who sell only liquefied petroleum gas.

Fuel, except for liquefied gas, may be imported by undertakings whose share capital is at least 639,115 euros. An operating licence is not required for the import of fuel if the fuel is transported to an excise warehouse or tax warehouse.

Fuel storage services may be provided by undertakings that hold a valid liability insurance contract with an amount of insurance coverage which ensures compensation for proprietary damage caused to third parties by the undertaking in the course of its activity as a provider of fuel storage services. The minimum amount of liability insurance coverage is 31,950 euros .

Undertakings whose share capital is at least 639, 115 euros may concurrently engage in the provision of fuel storage services and in the import of fuel.

In order to obtain an operating licence of a liquid fuel handler, a security which corresponds to the requirements stipulated in section 41–44 of the Liquid Fuel Act must be presented (determined by the Tax and Customs Board after the submission of the application for operating licence).

The applicant for the operating licence shall not have been convicted of operating without authorisation in a field that was subject to an operating licence requirement and the respective data has not been deleted from the criminal records database.

Cross-border operation

If a foreign undertaking wishes to offer goods or services in Estonia on a regular basis under its name, the undertaking must register its branch in the Commercial Register. A foreign undertaking cannot apply for a fuel sales licence in the Register of Economic Activities; however, the branch of the undertaking registered in the Commercial Register can apply for the operating licence for sale of fuel according to the standard procedure.

Information about operating in another European Economic Area state can be found from the point of single contact EUGO of the respective country.

Submission of an application

In order to obtain an operating licence, the undertaking must submit an application with the following information:

  • Area or areas of activities (import, export, sales or storage services of fuel) where the undertaking would like to act
  • Type of fuel, if the undertaking wishes to act in the area of the sale of fuel
  • Information about the capacity of the storage tanks to be used, if the undertaking wishes to start providing fuel storage service
  • Addresses of the sales points serving as the location of business, if the undertaking wishes to apply for an operating permit for the sale of fuel

The undertaking also needs to submit the following additional documents:

  • Business plan
  • Setting out the applicant’s estimated maximum monthly turnover from the sale of fuel, if the undertaking applies for an operating licence for the sale of fuel
  • Copy of the liability insurance contract, if liability insurance is required
  • Documents (copies) proving the conformance of the technical means and the personnel
  • Previous month’s income statement of the undertaking as of the last date of the previous month, if the undertaking applies for an operating licence for the sale of fuel
  • Balance sheet of the undertaking as of the last date of the previous month, if the undertaking applies for an operating licence for the sale of fuel
  • Bank statement of the undertaking for the current and the 3 months preceding the moment of submitting the application, if the undertaking applies for an operating licence for the sale of fuel
  • Documents (copies) related to the investments made in fuel handling, if the undertaking applies for an operating licence for the sale of fuel
  • If the undertaking wishes to reduce the security, the undertaking must submit a relevant request for this together with the application

NB! The state fee must be paid before submitting the application.

The application can be submitted:

Payment of the state fee

A state fee of 20 euros must be paid to the bank account of the Ministry of Finance by using the reference number 2900082236:

  • AS SEB bank — bank account number EE891010220034796011 (SWIFT: EEUHEE2X);
  • Swedbank AS — bank account number EE932200221023778606 (SWIFT: HABAEE2X);
  • Estonian branch of Danske Bank A/S — bank account number EE403300333416110002 (SWIFT: FOREEE2X);
  • Estonian branch of Nordea Bank AB — bank account number EE701700017001577198 (SWIFT: NDEAEE2X).

Processing the application

The operating licence application will be processed and the licence will either be granted or rejected within 30 days of the submission of the application. In case of a complicated situation, the Tax and Customs Board may extend the procedure for another 30 days.

In case of a properly presented application with correct data, the Tax and Customs Board determines the security for the applicant Within 10 business days starting from the day on which it received the application together with the documents and data annexed to it.

If the seller of fuel has applied for a reduction of security, the Tax and Customs Board determines the security for the applicant within 30 calendar days from the receipt of the application.

If the application for sales, import, export or storage service of fuel does not meet the requirements or if the Tax and Customs Board needs further information from the applicant to assess the grounds of the application, the term for considering the application shall commence on the day an application meeting the requirements is submitted or from the day that such further information is received.

The operating licence is granted after meeting the requirements provided in section 14 of the Liquid Fuel Act (including after presenting the proper security).

Amending the terms and conditions of the operating licence

If an undertaking wishes to amend its operating licence (e.g., changing, adding or deleting a place of business), an application for amending the information on the operating licence must be submitted:

Suspension of the operating licence and renouncement of economic activity

If the undertaking wishes to suspend or renounce its operating licence, a respective notice must be submitted:

Revoking of the activity licence

The operating licence will be revoked, if:

  • When applying for the operating licence, the undertaking intentionally submitted false data which affected the issuing of the licence and which, if not submitted, would have caused the authority not to issue the licence.
  • The undertaking renounces the economic activity.
  • A prohibition on economic activities in the respective field imposed by a court judgment or pursuant to law is effective in respect of the undertaking, except a prohibition of economic activities is imposed based on the present law.

The operating licence may be revoked, if:

  • The undertaking does not start or perform the economic activity within two years from the issuing of the operating licence; the undertaking holding a licence for the provision of service of general interest does not start or perform the economic activity within 12 months from the issuing of the operating licence or during the deadline determined by the ancillary conditions of the operating permit.
  • The undertaking substantially violates the requirement belonging to the subject of review of the operating licence or the ancillary conditions of the operating licence.
  • There will be substantial damage or hazard to public order, which did not exist or could not have been foreseen at the time of issuing the operating licence and which outweighs the interest of the undertaking to continue its activities, and which cannot be eliminated by amending the operating licence.
  • The terms and conditions of the operating licence are changed.
  • A notice on renouncement of the provision of service of general interest is submitted.

Supervision

State supervision is performed by the Tax and Customs Board.

Contact details

Substantive information

Riina Šamatauskas, Tax and Customs Board, tel: +372 676 2185, e-mail: riina.samatauskas@emta.ee

Registry information and technical questions

Register of Economic Activities, tel: +372 668 7080, e-mail: register@mkm.ee

Last amended: 20-01-2017 14:32 | Compiled by: Tax and Customs Board