Tobacco sales in Estonia
that want to engage in the wholesale or retail sale of tobacco products
must obtain a special license and observe the provisions of the Law on Excise Duties
applicable for such products.
Estonia has seen a stable development in the sale of tobacco products in the last few years, despite the growth in tobacco excise taxes that enabled companies to increase the prices of the products. Cigarettes remain the preferred tobacco products, but other options include cigars, cigarillos and smoking tobacco. Smokeless tobacco products are also sold in Estonia, such as chewing tobacco and other products that do not produce smoke.
Any import and export activities
that involve tobacco products
must be registered with the Commercial Register. Our company registration consultants in Estonia
can help you become a registered trader or producer of tobacco products in Estonia
Taxes on selling tobacco in Estonia
Excise duty is imposed on tobacco products manufactures in Estonia, those transported to Estonia from another EU state or imported for free circulation. Registered traders that commercialize such products are required to pay the excise duty by the fifteenth day of the next month as of the month the cigarettes and other products were received. Tobacco products for which the excise duty has been paid must have a special revenue stamp. These special markings can be ordered from the Estonian Tax and Customs Board.
License for selling tobacco products in Estonia
Companies registered with the Commercial Register
that sell tobacco products in Estonia
must obtain a license from the Licensing Commission of the State Revenue Service
. The documents required for this license must be submitted by the official company representative or an authorized person. An application form must be filed and the permits can be issued in paper or electronic form.
The license for distributing tobacco products in Estonia is valid for an indefinite period of time and it can only be used by the merchant for whom it was issued. The application can be re-submitted if it was rejected the first time.