Stockpiling fee of liquid fuel

The obligation to pay the stockpiling fee arises:

• when petrol, diesel fuel, light heating oil, heavy fuel oil, kerosene, or jet fuel is released for consumption;
• when petrol, diesel fuel, light heating oil, heavy fuel oil, kerosene, or jet fuel is transported from another Member State into Estonia without an excise suspension arrangement within the meaning of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act;
• when fuel from an excise or customs warehouse is dispatched for refuelling an aircraft in the case of jet fuel, or in other cases of transfer of jet fuel.

The Estonian Stockpiling Agency collects a stockpiling fee stipulated in subsection 22 (1) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act to cover the management costs of liquid fuel stocks. In the absence of a payer of the excise duty, the stockpiling fee is paid by the person who releases fuel for consumption (such as the operator of an excise warehouse in the case of an excise warehouse). This means that an obligation to pay a stockpiling fee also arises based on the quantities of fuel released for consumption which are exempt from excise pursuant to the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.

The Minister of Climate establishes the rates of the stockpiling fee for liquid fuels based on a proposal of the Estonian Stockpiling Agency. The current stockpiling fee rates are based on Minister of Climate Regulation No. 78 of November 26, 2024. The stockpiling fee rates starting from January 1st 2026 are based on Minister of Energy and Environment Regulation No. 75 of November 13, 2025.

The rate of the stockpiling fee, expressed as an amount of euros per 1,000 litres of fuel in the case of petrol, jet fuel, diesel fuel, light heating oil, and kerosene, and as an amount of euros per 1,000 kg of fuel in the case of heavy fuel oil, is established in respect of each named energy product for the calendar year at least one month before the beginning of the period.

The rate of the stockpiling fee may be adjusted once in a calendar year in accordance with the costs incurred. The rate will be adjusted if this is necessary to cover the costs of managing the stocks. An adjustment of the stockpiling fee will take effect as of the beginning of the second month after it is passed. If the total amount of the stockpiling fee paid within a calendar year exceeds the actual costs of managing the stocks in that calendar year, the amount received in excess of the costs is taken into account at the next setting of the rate of the stockpiling fee.

For the management of stockpiling fees, the Estonian Stockpiling Agency uses a reporting system of fuel stockpiles where the payers of the stockpiling fee enter monthly quantities of fuel released for consumption. To register as a user of the reporting system of fuel stockpiles, you must submit a respective application to the Estonian Stockpiling Agency.

Calculating the amount of the stockpiling fee on the basis of the volume of fuel must be based on the volume of the fuel at 15 °C. Value added tax is added to the stockpiling fee rate.

The Estonian Stockpiling Agency uses the funds raised from the stockpiling fees of liquid fuels to cover the management costs of the liquid fuel stockpile:

• costs related to the maintenance of the stocks;

• costs related to the insurance of the stocks;

• costs related to verifying the quantity of the stocks and the conformity of the stocks to the established requirements;

• operating costs of the stock manager;

• financing costs of the stock manager;

• other costs related to fulfilling the obligation, established by the Liquid Fuel Stocks Act, to maintain the stocks, except the cost of purchases of stocks.

As the Estonian Stockpiling Agency rents tanks instead of owning them, the expenses on storing the stocks form the majority of the management costs of the liquid fuel stocks.