Concise memo of Tallinn sales tax

05 18, 2010 News

By Mart Nõmm
Office manager
Accounting division
Sunny Business Services

Concise memo of sales tax

1. Sales tax in Tallinn shall take force from June 1, 2010.

2. Goods sold and services provided in the field of retail business, catering or service to a natural person in or through the place of business located on the territory of the City of Tallinn by a taxable person shall be taxed with sales tax. Sales tax shall not be imposed to goods and services sold to legal persons.

3. Taxable person is a trader meeting all following conditions:
• The trader has been registered in the register of economic activities;
• The trader is operating in the field of retail business, catering or service;
• Place of business (not place of registration) of the trader is located on the territory of the City of Tallinn.

4. The rate of sales tax is 1% of the taxable value of goods and services.

5. Tax liability shall be created on the day when one of the following operations is performed first:
• Dispatch of goods or making it available to the purchaser or provision of service;
• Receipt of partial or full payment for goods or service.

In case of long-term contracts the tax liability shall be created in the period:
• When the period of time expires, for which services the invoice is submitted, or
• When the payment has been agreed.
On the basis of long-term contracts concluded before June 1, 2010 the sales tax shall be paid from:
• Goods dispatched or made available from June 1, 2010;
• Services provided from June 1, 2010.

6. The taxable value is sales price of goods or service and anything other considered a charge (without VAT) paid by the puchaser of goods or receiver of service to the trader. For example, if the price of goods or service is 100 EEK and thus VAT is 20%, the sales tax shall be paid in the amount of 1% from the sum 100 EEK, which makes 1 EEK. However, if it is decided that the relevant sales tax shall be paid by the purchaser of goods or service and the sales tax is added to the sales price, VAT shall be 20% of 101 EEK. Also legal persons not liable to value added tax shall pay sales tax from the sales.

7. In case of transactions performed in foreign currency, the official exchange rate of the Bank of Estonia valid on the day of creation of tax liability shall apply.

8. Exemption from sales tax shall apply to goods and services sold on the territory of Tallinn within the framework of e-trade.

9. Taxation period is calendar quarter. Thus the first taxation period shall be from June 1, 2010 to June 30, 2010.
Declaration shall be submitted (preferably through e-tax board) and sales tax shall be paid by 20th date of the month following the quarter. Thus the first term of submission of declaration and payment of sales tax is July 20, 2010.
Sales tax shall be paid to the bank account of TCB. Upon payment of sales tax the same reference number shall be used as for the payment of state taxes.

10. Counseling in the issues of sales tax of the City of Tallinn:
Tallinn City Enterprise Board
e-mail: myygimaks@tallinnlv.ee

11. In order to check, if the company has been entered into the register of economic activities, go to the link http://mtr.mkm.ee/, searches, entrepreneur search. Entries into the register of economic activities are made by the local district government on the basis of the place of business of the company.

12. Contact data of local district governments are available at the link
http://www.tallinn.ee/est/ettevotjale/g2458s22554

13. It is also recommended to visit the homepage of Tallinn, http://www.tallinn.ee, sales tax, where also several frequently asked questions can be found.

14. Companies operating in the area of activity subject to special requirements must register themselves in the register of economic activities. Special requirements to the areas of activity are established by the law. There are many areas of activity requiring registration.
EMTAK code and name of service:

14131 Manufacture of other outerwear, inc custom tailoring
1511 Tanning and dressing of leather; dressing and dyeing of fur
1623 Manufacture of builder’s carpentry and joinery
16231 Manufacture of wooden doors, windows, shutters and frames thereof (inc gates)
16232 Manufacture of prefabricated buildings of wood (saunas, cottages, houses) and elements thereof
16239 Manufacture of other builder’s carpentry and joinery
1811 Printing of newspapers
1812 Printing n.e.c.
18121 Printing of books
18122 Printing of periodicals, commercial catalogues, printed trade advertising materials, manifold business forms etc.
18129 Printing n.e.c., inc silk-screen printing
1813 Pre-press services
1814 Binding and related services
1820 Reproduction of recorded media
2211 Manufacture of rubber tyres and tubes, retreading and rebuilding of rubber tyres
2223 Manufacture of builder’s ware of plastics
22232 Manufacture of plastic doors, windows, screens and the like
2229 Manufacture of other plastic products
2312 Shaping and processing of flat glass
2370 Cutting, shaping and finishing of stone
2512 Manufacture of doors and windows of metal
2550 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
2561 Treatment and coating of metals
2562 Machining
3212 Manufacture of jewellery and related articles
3314 Repair of electrical equipment
3317 Repair and maintenance of other transport equipment
3319 Repair of other equipment
3320 Installation of industrial machinery and equipment
4520 Maintenance and repair of motor vehicles
45202 Car washing and other services
4540 Sale, maintenance and repair of motorcycles and related parts and accessories
5210 Warehousing and storage
52101 Warehousing facilities for all kind of goods
52102 Storage services of liquids and gases
5221 Service activities incidental to land transportation
52211 Operation of car parks
5811 Book publishing
58112 Publishing of textbooks, dictionaries and other encyclopaedias
5812 Publishing of directories and mailing lists
5813 Publishing of newspapers
5814 Publishing of journals and periodicals
5819 Other publishing activities
5821 Publishing of computer games
5829 Other software publishing
5913 Motion picture, video and television programme distribution activities
5920 Sound recording and music publishing activities
7410 Specialised design activities
7420 Photographic activities
7711 Renting and leasing of cars and light motor vehicles (with a weight not exceeding 3,5 tons)
7712 Renting and leasing of trucks
7721 Renting and leasing of recreational and sports goods
7722 Renting of video tapes and disks
7729 Renting and leasing of other personal and household goods
7731 Renting and leasing of agricultural machinery and equipment
7732 Renting and leasing of construction and civil engineering machinery and equipment
7733 Renting and leasing of office machinery and equipment (inc computers)
7739 Renting and leasing of other machinery, equipment and tangible goods n.e.c.
8121 General cleaning of buildings
8122 Other building and industrial cleaning activities
8129 Other cleaning activities
8130 Landscape service activities
8219 Photocopying, document preparation and other specialised office support activities
8292 Packaging activities
9511 Repair of computers and peripheral equipment
9512 Repair of communication equipment
9521 Repair of consumer electronics
9522 Repair of household appliances and home and garden equipment
9523 Repair of footwear and leather goods

9524 Repair of furniture and home furnishings

9525 Repair of watches, clocks and jewellery

9529 Repair of other personal and household goods

95291 Repair and renewal of clothing

9601 Washing and (dry) cleaning of textile and fur products

9602 Hairdressing and other beauty treatment

9603 Funeral and related activities

96031 Organizing of burial services

9604 Physical well-being activities

96041 Activities of saunas, solariums, massage salons etc services related to physical well-being

9609 Other personal service activities n.e.c.

96091 Pet-care service activities

96099 Other personal service activities

EMTAK code and name of goods:

MANUFACTURED GOODS (wholesale)

4511 Sale of cars and light motor vehicles (with a weight not exceeding 3,5 tons)

4519 Sale of other motor vehicles

4531 Wholesale trade of motor vehicle parts and accessories

4540 Sale, maintenance and repair of motorcycles and related parts and accessories

4622 Wholesale of flowers and plants

4624 Wholesale of hides, skins and leather

4641 Wholesale of textiles

46411 Wholesale of fabrics, household linen and haberdashery

4642 Wholesale of clothing and footwear

46421 Wholesale of other clothing and clothing accessories

46422 Wholesale of footwear

4643 Wholesale of electrical household appliances

4644 Wholesale of china and glassware, wallpaper and cleaning materials

46441 Wholesale of china and pottery

46442 Wholesale of cleaning preparations

4645 Wholesale of perfume and cosmetics

46462 Wholesale of medical appliances and surgical and orthopaedic instruments and devices

4647 Wholesale of furniture, carpets and lighting equipment

4648 Wholesale of watches and jewellery

4649 Wholesale of other household goods

46491 Wholesale of stationery, books, magazines and newspapers

46492 Wholesale of sports good (excluding sports clothing and footwear)

46493 Wholesale of games and toys

46499 Wholesale of household goods, n.e.c.

4651 Wholesale of computers, computer peripheral equipment and software

4652 Wholesale of electronic and telecommunications equipment and parts

4661 Wholesale of agricultural machinery, equipment and supplies

4662 Wholesale of machine tools

4663 Wholesale of mining, construction and civil engineering machinery

4664 Wholesale of machinery for the textile industry and of sewing and knitting machines

4665 Wholesale of office furniture

4666 Wholesale of other office machinery and equipment

4669 Wholesale of other machinery and equipment

46691 Wholesale of lifting and transferring apparatus and machines and spares (inc containers)

46692 Wholesale of electrical materials and their requisites and electrical machines, inc cables

46693 Wholesale of machinery for the food, beverages and tobacco industry

46699 Wholesale of other general and special purpose machinery, apparatus and equipment

4671 Wholesale of solid, liquid and gaseous fuels and related products

46711 Wholesale of solid fuels

46719 Wholesale of other liquid and gaseous fuels and similar

4672 Wholesale of metals and metal ores

4673 Wholesale of wood, construction materials and sanitary equipment

46731 Wholesale of wood and of products of primary processing of wood

46732 Wholesale of sanitary equipment and other construction materials

4674 Wholesale of hardware, plumbing and heating equipment and supplies

46741 Wholesale of plumbing and heating equipment and supplies

46749 Wholesale of hand tools and other hardware

4675 Wholesale of chemical products

46751 Wholesale of fertilizers and agrochemical products

46759 Wholesale of other chemical products

4676 Wholesale of other intermediate products

4677 Wholesale of waste and scrap

46771 Wholesale of waste and scrap, inc glass-tare

4690 Non-specialised wholesale trade

MANUFACTURED GOODS (retail sale)

4511 Sale of cars and light motor vehicles (with a weight not exceeding 3,5 tons)

4519 Sale of other motor vehicles

4532 Retail trade of motor vehicle parts and accessories

4540 Sale, maintenance and repair of motorcycles and related parts and accessories

4719 Other retail sale in non-specialized stores

47301 Retail sale of automotive fuel, inc, activities of fuelling stations

473011 Retail sale of goods in fuelling stations

4741 Retail sale of computers, peripheral units and software

4742 Retail sale of telecommunications equipment

4743 Retail sale of audio and video equipment

4751 Retail sale of textiles

4752 Retail sale of hardware, paints and glass

47521 Retail sale of hardware and tools

47522 Retail sale of sanitary and water supply equipment and supplies

47529 Retail sale of other building material and goods

4753 Retail sale of carpets, rugs, wall and floor coverings

47531 Retail sale of carpets, rugs, wall, floor and window coverings

4754 Retail sale of electrical household appliances

4759 Retail sale of furniture, lighting equipment and other household articles

47591 Retail sale of furniture and articles for lighting

47599 Retail sale of household articles and equipment n.e.c.

4761 Retail sale of books

4762 Retail sale of newspapers and stationery

4763 Retail sale of music and video recordings

4764 Retail sale of sporting equipment

4765 Retail sale of games and toys

4771 Retail sale of clothing

4772 Retail sale of footwear and leather goods

4774 Retail sale of medical and orthopaedic goods

4775 Retail sale of cosmetic and toilet articles

47761 Retail sale of flowers, plants, seeds, transplants and fertilizers

47762 Retail sale of pet animals and birds, their food and goods

4777 Retail sale of watches and jewellery

4778 Other retail sale of new goods in specialised stores

47781 Retail sale of glasses and other optical and precision goods

47782 Retail sale of photographic goods

47783 Retail sale of souvenirs and craftwork articles

47789 Retail sale of other non-food products

4779 Retail sale of second-hand goods in stores

47791 Retail sale of antiques

47792 Retail sale of second-hand books

47799 Retail sale of other second-hand goods

4782 Retail sale via stalls and markets of textiles, clothing and footwear

4789 Retail sale via stalls and markets of other goods

4791 Retail sale via mail order houses or via Internet

4799 Other retail sale not in stores, stalls or markets

FOOD PRODUCTS (wholesale)

4631 Wholesale of fruit and vegetables

4632 Wholesale of meat and meat products

4633 Wholesale of dairy products, eggs and edible oils and fats

4634 Wholesale of beverages

46342 Wholesale of other beverages

4636 Wholesale of sugar and chocolate and sugar confectionery

4637 Wholesale of coffee, tea, cocoa and spices

4638 Wholesale of other food, including fish, crustaceans and molluscs

46381 Wholesale of fish, crustaceans and fish products

46389 Wholesale of food n.e.c.

4639 Non-specialised wholesale of food, beverages and tobacco

FOOD PRODUCTS (retail sale)

4711 Retail sale in non-specialised stores with food, beverages or tobacco predominating

4721 Retail sale of fruit and vegetables

4722 Retail sale of meat and meat products

4723 Retail sale of fish, crustaceans and molluscs

4724 Retail sale of bread, cakes, flour confectionery and sugar confectionery

4725 Retail sale of beverages

4729 Other retail sale of food

PYROTECHNIC ARTICLES

1. Pyrotechnic articles of division I and subdivision T3 (toy fireworks and less dangerous articles, including matches)

2. Pyrotechnic articles of division II (small fireworks)

3. Pyrotechnic articles of division III (medium fireworks)

4. Pyrotechnic articles of division IV (large fireworks)

5. Pyrotechnic articles of subdivision T1 (for use in interior spaces and professional use)

6. Pyrotechnic articles of subdivision T2 (pyrotechnic ammunition and signal equipment)

Divisions and subdivisions of pyrotechnic articles have been specified for relevant article in the permit for use issued by the Technical Inspectorate. Classification of pyrotechnic articles is based on the “Explosive Substances Act” § 49 and the Regulation No. 101 from 24.04.2004 of the Minister of Economic Affairs and Communications “Rules for classification of pyrotechnic articles into divisions and subdivisions”.

15. Conclusion: Instructions for registration of an entrepreneur in a field of trade activity

I General information

Traders and organisers of trading are permitted to engage in trading if they are registered in the register of economic activities (further MTR).

The mentioned obligation is proceeding from the Trading Act and the Register of Economic Activities Act which took force from April 15, 2004, taking account also of the requirements proceeding from specific laws. At the same time also the requirement for registration of entrepreneur engaged in wholesale trade was enacted, bringing along also the registration obligation of most manufacturers dealing with wholesale of their production by September 15, 2004.

The Act on Amendment of Acts Related to the Register of Economic Activities Act and the Trading Act enacted on April 15, 2004 and the new Tobacco Act enacted on June 5, 2005 amended the Alcohol Act, the Tobacco Act and the Precious Metal Articles Act and specified the cases, when a trader must have notation in registration, providing the right to sell, import and export alcoholic beverages and tobacco products and to sell, manufacture and import articles of precious metal.

The amendment to the Precious Metal Articles Act which entered into force from April 15, 2008 grants to the entrepreneur possessing retail or wholesale registration the right to import precious metal articles, if he has a notation about import of precious metal article in relevant registration of MTR.

The amendment to the Alcohol Act which entered into force from May 15, 2008 specifies the following:

1) the right to import and export alcoholic beverage shall be granted also to an entrepreneur operating in the area of activity of retail trade or catering, if he has corresponding notation in relevant registration of MTR;

2) retail sale of alcoholic beverage is allowed for an entrepreneur operating in the area of activity of retail trade or catering via e-trade through his place of business, if this place of business has relevant registration in MTR;

3) in the area of activity of catering, retail sale of alcoholic beverage outside the place of business is allowed upon provision of catering service.

Entrepreneur, authority specified in the law, foundation, non-profit organisation (further the entrepreneur), wishing to deal with trade activities, shall submit registration application corresponding to his area of activity to the rural municipality or city government of the place of business, relevant authorised authority of rural municipality or city government or structural unit of rural municipality or city government (further the rural municipality or city government).

The application shall be submitted:

• By entering MTR through the portal X-tee services for entrepreneur or

• Via e-mail (with digital signature) sent to the e-mail address of relevant rural municipality or city government of the place of business or

• By post or hand delivery to the address of relevant rural municipality or city government of the place of business.

Forms and instructions of registration application and application for amendment of registration are available at the web page of the register: http://www.mkm.ee/mtr

Registration shall be applied separately for each place of business.

According to the Trading Act, a stand is a place of business of a trader (not place of sale of street trading) which is a separate building or located in part of a building, on board a watercraft or aircraft used to provide passenger services or on board a passenger train and which does not include a sales area.

One place of business is:

• A place of sale together with a seasonal extension located in its immediate vicinity outside the indoor facilities of the place of sale, which shall be approved by the rural municipality or city government;

• Mobile shop;

• The places of sale of one trader at a particular public event regardless of the number of places of sale;

• The whole legally defined area where a trader sells goods or services on a seasonal basis, regardless of the number of places of sale;

• The whole legally defined area where an organiser of trading organises the sale of goods or services, regardless of the number of places of sale;

In case of intention to trade with alcoholic beverages or tobacco articles at public event, registration application shall be submitted on the form of retail trade or catering, indicating the alcoholic beverage chosen from the group of alcoholic beverages and/or tobacco article, which shall be the basis for entry of relevant notation into registration and provides the right for sale of these articles. Together with registration application also written consent of the organiser of relevant public event shall be submitted.

From the forms of field of trade a specific form shall be chosen for operation in relevant area of activity:

• retail trade;

• catering;

• wholesale trade;

• service;

• organisation of trading.

II Information

In case of duly executed application or application for amendment of registration with correct data and lack of any grounds for refusal the data shall be entered into the register in 5 business days from the day of receipt of all necessary data or in 5 business days from the day of elimination of shortages occurring in the application.

Upon registration each place of business of the entrepreneur shall get a unique registration number.

The entrepreneur shall submit information of changing of registration data or termination of operation in the area of activity in 5 business days.

The entrepreneur, who is wishing to suspend his operation in the registered area of activity, shall submit application for amendment of registration to the rural municipality or city government. Registration shall be suspended in two business days for specified or unspecified term. Term of suspension of registration is up to 6 months.

In case of alteration of the location of the place of business specified in the registration application shall be submitted for new registration.

From January 1, 2005 an entrepreneur is obliged to submit annually by April 15th (from January 15th) confirmation of the correctness of registration. If the entrepreneur does not fulfil the mentioned obligation, the rural municipality or city government having made the registration shall notify the entrepreneur immediately of nonfulfilment of the obligation and proceeding suspension of registration.

No state fee is charged for amendment, suspension or deletion of registration and confirmation of correctness of registration.

Entrepreneur shall not be notified of his registration.

Registration data shall be published on web page of the register: http://mtr.mkm.ee/

In case of improper registration application the notification about shortages and refusal to make registration shall be submitted to the person having submitted the registration application in 5 business days from the day of decision of refusal to make registration via e-mail or regular letter.

Essential information of the field of trade

Anne Laar tel: 6256 411 e-mail: anne.laar@mkm.ee

Mall Pink tel: 6256 413 e-mail: mall.pink@mkm.ee

Tiina Kink tel: 6256 407 e-mail: tiina.kink@mkm.ee

And from the relevant rural municipality or city government

Additional information of approval and notification (in the meaning of the Food Act):

Tiiu Rand tel 605 47 66 e-mail: tiiu.rand@vet.agri.ee

Deputy head of the Office for Food of Non-animal Origin, Retail Sale and Organic Farming

Veterinary and Food Board

General information of the register:

Eevi Mäe tel: 6256423 e-mail: eevi.mae@mkm.ee

Anne Raadla tel: 6256344 e-mail: anne.raadla@mkm.ee

Anne Klein tel: 6256414 e-mail: anne.klein@mkm.ee

Retail trade

1. Data of the entrepreneur

Indicate the name of the applicant, registry code, contact data and data of location. In case of temporary operation of an entrepreneur of another EEA state, relevant ID of the host country shall be specified (registry code and name of relevant register etc.)

2. Period of operation (except public event)

Generally registrations do not have specified term (mark with cross).

In case of registration for specified term, initial and end date of registration shall be specified (day, month, year).

In case of seasonal registration for unspecified term also the initial and end day and month of the season shall be specified.

3. Activity requiring notation

Activity requiring notation due to specific acts (the Alcohol Act, the Tobacco Act and the Precious Metal Articles Act) shall be specified. In case of manufacturing of precious metal article (also as supplementary activity) the registration number of sponsor’s mark of the manufacturing entrepreneur in the state register of sponsor’s marks and in case of import of precious metal articles registration number of sponsor’s mark of the entrepreneur importing precious metal articles in the state register of sponsor’s marks (in case of import upon availability of sponsor’s mark).

4. Articles for sale

Specify the intended articles for sale:

1) food – choose the proper articles from Appendix 4 and specify relevant EMTAK code;

2) in case of specification of alcoholic beverage chosen from the group of alcoholic beverages, tobacco article or precious metal article relevant notation shall be made in the registration, granting to the entrepreneur sales right of the mentioned articles;

3) for the sake of clarity, the list of articles includes also feed (in the meaning of the Feedingstuffs Act) and animals (except pets);

4) in case of sale of pyrotechnic article relevant division of pyrotechnic article shall be chosen from Appendix 6 to the instructions. The entrepreneur should also pay attention to the fact that proceeding from the Explosive Substances Act § 53 only the handlers of pyrotechnic articles registered additionally in the area of activity of the transfer of pyrotechnic article in MTR may deal with retail sale of pyrotechnic articles of divisions II, III or subdivision T2. Furthermore, retail sale of articles of divisions IV and T1 is prohibited. Only pyrotechnic articles of division I and subdivision T3 may be sold on the basis of registration of an entrepreneur engaged only in retail sale;

5) “other manufactured goods” (in case of sale of these articles) has legal meaning. Specification of a specific article group is additional information providing more specific overview of the field of business of the entrepreneur. In case of sale of manufactured goods choose the proper articles from Appendix 2 and specify relevant EMTAK code.

5. Specification of the place of business

Only one specification of place of business can be chosen.

In case of specification „stand (incl in the building)”, proceeding from the Precious Metal Articles Act it is allowed to sell precious metal articles only in a stand located in a building.

Specification „no place of business” shall be chosen in case of the intention to sell goods without place of business. In such case data shall be entered into the register by rural municipality or city government of the location of the applicant.

6. Name of (place of business of) the company (except in case of public event or seasonal sale)

Upon availability of the name, it shall be specified together with the type of place of business comprehensible for the client. For example: Furniture salon „10 Chairs”. If no name has been assigned to the company, then e.g.: shop.

7. Location of the place of business (except in case of public event)

Clause 7.1 shall include address of the location of the place of business selected from specification of place of business (except in cases when specification is no place of business or e-trade).

Clause 7.2 shall include web page address in case of e-trade or if the trader is wishing to sell goods in addition to the place of business located at the geographical address specified in registration application also through e-trade. In case of electronic trade the client shall conclude agreement for purchase of goods via internet, while also the procedure of payment for the goods must be specified. Agreement concluded through computer network shall proceed from the provisions of the “Law of Obligations Act”. Before conclusion of the agreement the consumer shall be notified on the web page according to the “Law of Obligations Act” §§ 54 and 621, while also the procedure of withdrawal from the agreement shall be indicated (§ 56).

Clause 7.3 shall be filled, if goods are sold in mobile shop or place of business located on board a watercraft or aircraft used to provide passenger services or on board a passenger train. In such case the identification mark of the vehicle (registration number of the vehicle) shall be specified instead of the location of the place of business. In this case data shall be entered into the register by rural municipality or city government of the location of the applicant.

Clause 7.4 places of sale in case of a mobile shop shall be filled, if mobile shop was entered as place of business, adding the necessary number of lines. If places of sale of a mobile shop are located on the territory of another local government, written consent of rural municipality or city government of the location of these places of sale shall be submitted together with registration application of the mobile shop;

Clause 7.5 shall be filled, if in addition to the place of business specified in the application the applicant is also wishing to sell the goods outside the place of business.

Clause 7.6 shall be filled, if the entrepreneur is applying only for seasonal sale of goods (e.g.: sale of strawberries on rental area in retail centre), taking account of any restrictions proceeding from the law, whereby more specific location of the place of sale shall be specified in the area field (street, square, beach, farm, retail centre etc).

8. Time of trading (except public events)

Indicate days of week and and relevant times (example: in weekday field Mon-Fri/Sat,Sun, in time field 9.00-21.00/10.00-17.00). The law enables to indicate also any other time of trading (e.g.: „as agreed with the client”, „upon request”, „as agreed”, „on even dates” etc).

9. Information about public event

Information shall be submitted about the public event – name of the public event, time (starting date and end date) and venue. In case of retail sale of alcoholic beverage, tobacco article and precious metal article also the number of places of sale of relevant entrepreneur shall be indicated and written consent of the organiser of relevant public event shall be submitted together with registration application.

10. Notification and approval in the meaning of the Food Act (on the basis of the Food Act § 7 and § 8 (1))

Shall be filled in case of food handling.

Clause 10.1 shall be filled, if notification as well as approval is not required. This applies to marketing of small quantities of primary products of animal and non-animal origin directly to the consumer or local retailer (incl catering entrepreneur). Primary product is product of the soil, stockfarming, hunting and fishing and natural product. Small quantities and marketing conditions of primary products have been established in relevant regulations of the Minister of Agriculture.

For example, the production of following primary products of animal origin and related activities are subject to notification in MTR, but not to notification and approval in the meaning of the Food Act:

1. marketing of eggs from the household with up to 50 birds;

2. activities related to apiculture performed in a household with up to 15 beehives such as: collection, separation, packaging and marketing of honey;

3. fishing, handling of fish products (in the method not essentially changing their nature, including removal of viscera) on board of fishing vessels (except freezer and factory vessels) and their transport to the first processing enterprise located on land; breeding of fish in aquacultural enterprise and their transport to processing enterprise, if the quantity of fish marketed per day does not exceed 100 kg;

4. marketing of small quantities of raw milk at the location of the manufacturer. Small quantity of raw milk by animal species is following:

1) raw cow milk – up to 100 kg per day or up to 700 kg per week;

2) raw goats’ milk – up to 20 kg per day;

3) raw ewe milk – up to 10 kg per day.

Clause 10.2 shall be filled, if activity of the enterprise belonging to the operator includes any stage of food production, processing and marketing. Notification does not apply to enterprise subject to approval. Notification does also not apply to enterprise:

– which livestock building or facility has been registered in the register of farm animals on the basis of the Infectious Animal Disease Control Act and which is not dealing with marketing of the manufactured product of animal origin. For example MTR does not require notification of dairy farms dealing only with cattle breeding and manufacturing of raw milk (milking), but not with marketing of milk.

In case of clause 10.2 it is also obligatory to fill Appendix 21 (see Form no. 22 in the list of application forms of MTR), specifying the field of handling activities and food group subject to handling.

Explanations to the fields of handling activities and food groups provided in Appendix 21:

1. Production of primary products of plant origin and related activities

Primary production is an activity specified in the Regulation No. 178/2002 of the European Parliament and Council (EC) Article 3 Section 17, which in the meaning of these instructions is collection of natural products or production of primary products of plant origin, including harvesting. Production of primary products of plant origin is e.g. cultivation of vegetables and fruits, culinary plants and herbs or collection of medicinal plants. Activities related to primary production are for example preservation, packaging and marketing of the mentioned primary products with the method, which does not change original shape or qualities of the products.

2. Production of primary products of animal origin and related activities, which are subject to notification in MTR under clause 10.2

2.1 production and collection of eggs for marketing purpose originating from a household with more than 50 birds at the place of the manufacturer, except packaging of eggs;

2.2 activities related to apiculture performed in a household with more than 15 beehives such as collection, separation, packaging and marketing of honey for marketing purpose, which are performed at the place of the apiarist. If the apiarist mixes honey with e.g. nuts, raisins etc during packaging of honey, or e.g. packages also honey of some other operator than himself, such activities shall be subject to approval;

2.3 milking and storage of milk at the place of the manufacturer;

2.4 fishing, handling of fish products (in the method not essentially changing their nature, including removal of viscera) on board of fishing vessels (except freezer and factory vessels) and their transport to the first processing enterprise located on land; breeding of fish in aquacultural enterprise and their transport to processing enterprise, if the quantity of fish marketed per day is exceeding 100 kg.

3. Regular preparation of food in private house for marketing

Shall be chosen, if food is handled in a building, which is used mainly as a private house, but where regular preparation of food takes place for marketing purposes (except in case of serving of food directly to the consumer for catering purpose).

4. Regular preparation of food in private house and serving on the spot directly to the consumer

Shall be chosen, if food is handled in a building, which is used mainly as a private house, but where regular preparation of food takes place together with serving of food directly to the consumer for catering purpose.

5. Distribution of food, incl internet or mail order sale (except clauses 6 and 7)

Shall be chosen in case of distribution of food internally as well as between member states, except storage of food.

6. Import of food.

Import of food is regulated by the Food Act and the Veterinary Supervision over Trade in, Import and Export of Animals and Animal Products Act. Proceeding from the acts, import of food has been divided as follows:

a) import for free circulation, i.e. food is brought to Estonia from non-Community countries and registered officially for unlimited marketing in the Euroean Union;

b) delivery to customs warehouse, free warehouse, free zone, i.e. these are essentially transit goods brought to the warehouses from non-Community countries and intended for export also to non-Community countries. Relevant enterprises dealing with storage of food of animal origin shall be first approved by the Veterinary and Food Board for the storage of goods not meeting the requirements of the European Union, enterprises dealing with storage of food of non-animal origin shall be approved or notified on the basis of the Food Act;

c) transit through the European Union, i.e. actually direct transit of food (without storage) from one non-Community country to another non-Community country;

d) delivery of food to the European Union for any other purpose, i.e. delivery of food from non-Community country to the European Union for a purpose other than objectives listed in clauses a-c (e.g. processing under the supervision of customs, destruction etc).

7. Export of food

Import of food is regulated by the Food Act and the Veterinary Supervision over Trade in, Import and Export of Animals and Animal Products Act. This concerns export of food with customs status of the European Union from the European Union to non-Community country.

8. Storage of food kept at room temperature or provision of service related to it

9. Sale of food kept at room temperature to a consumer and/or serving for consumption on the spot

Shall be chosen in case of dealing only with sale of food kept at room temperature to a consumer and/or serving for consumption on the spot.

10. Retail sale of food, incl catering in mobile and/or temporary spaces (marquees, stands and vehicles)

Shall be chosen in case of dealing with retail sale of food (e.g. food kept at room temperature and non-room temperature), incl catering in mobile and/or temporary spaces (marquees, stands and vehicles).

11. Sale of food in vending machines

Shall be chosen in case of dealing with sale of food (e.g. hot or cold beverages or ice-cream or packaged and non-packaged food kept at room temperature) in vending machines.

Clause 10.3 shall be checked if the parent company belonging to the operator is subject to approval on the basis of the Food Act § 8 (e.g. enterprise dealing with processing, preparation, packaging of food, storage of food kept at non-room temperature and retail sale).

11. Services related to the sale of goods

Shall be filled in case of provision of services related to the sale of goods, listing the provided services. E.g.: packaging of goods, home delivery of goods, assembly of furniture etc.

12. Preparation and serving of food as supplementary activity

Shall be checked in case of presence of such activity.

13. Payment of state fee

State fee 300 EEK for registration of one place of business shall be paid to the bank account of relevant rural municipality or city government before submission of the application.

14. Data of signatory of the registration application

Application can be signed by a signatory person.

Catering

1. Data of the entrepreneur

Indicate the name of the applicant, registry code, contact data and data of location. In case of temporary operation of an entrepreneur of another EEA state, relevant ID of the host country shall be specified (registry code and name of relevant register etc.).

2. Period of operation (except public event)

Generally registrations do not have specified term (mark with cross).

In case of registration for specified term, initial and end date of registration shall be specified (day, month, year).

In case of seasonal registration for unspecified term also the initial and end day and month of the season shall be specified.

3. Activity requiring notation

Activity requiring notation due to the Alcohol Act shall be specified.

4. Articles for sale or services for rendering

Specify the articles intended for sale.

In case of specification of alcoholic beverage chosen from the group of alcoholic beverages or tobacco article relevant notation shall be made in the registration, granting to the entrepreneur sales right of the mentioned articles;

5. Specification of the place of business

Only one specification of place of business can be chosen.

Specification „no place of business” shall be chosen in case of the intention to operate without place of business. E.g.: catering service. In such case data shall be entered into the register by rural municipality or city government of the location of the applicant.

6. Name of (place of business of) the company (except in case of public event or seasonal sale)

Upon availability of the name, it shall be specified together with the type of place of business comprehensible for the client. For example: Cafe „Viru”. If no name has been assigned to the company, then e.g.: cafe.

7. Location of the place of business (except in case of public event)

Clause 7.1 shall include address of the location of the place of business selected from specification of place of business (except in cases when specification is no place of business or e-trade).

Clause 7.2 shall include web page address in case of e-trade or if the trader is wishing to sell goods in addition to the place of business located at the geographical address specified in registration application also through e-trade. In case of electronic trade the client shall conclude agreement for purchase of goods via internet, while also the procedure of payment for the goods must be specified. Agreement concluded through computer network shall proceed from the provisions of the “Law of Obligations Act”. Before conclusion of the agreement the consumer shall be notified on the web page according to the “Law of Obligations Act” §§ 54 and 621, while also the procedure of withdrawal from the agreement shall be indicated (§ 56).

Clause 7.3 shall be filled, if place of business is located on board a watercraft or aircraft used to provide passenger services or on board a passenger train. In such case the identification mark of the vehicle (registration number of the vehicle) shall be specified instead of the location of the place of business. In this case data shall be entered into the register by rural municipality or city government of the location of the applicant.

Clause 7.5 shall be filled, if in addition to the place of business specified in the application the applicant is also wishing to operate outside the place of business. E.g.: setting of party table at the place of the client.

Clause 7.6 shall be filled, if the entrepreneur is applying only for seasonal business (e.g.: summer cafe on the beach), whereby more specific location of the place of sale shall be specified in the area field (street, square, beach, farm, retail centre etc).

8. Time of trading (except public events)

Indicate days of week and and relevant times (example: in weekday field Mon-Fri/Sat,Sun, in time field 9.00-21.00/10.00-17.00). The law enables to indicate also any other time of trading (e.g.: „on even dates” etc).

9. Information about public event

Information shall be submitted about the public event – name of the public event, time (starting date and end date) and venue. In case of retail sale of alcoholic beverage and tobacco article also the number of places of sale of relevant entrepreneur shall be indicated and written consent of the organiser of relevant public event shall be submitted together with registration application.

10. Notification and approval in the meaning of the Food Act (on the basis of the Food Act § 7 and § 8 (1))

11. Supplementary goods intended for sale

Shall be filled in case of sale of supplementary goods, listing the goods. E.g.: sale of flowers.

12. Supplementary services intended to provide

Specify supplementary services, if any. E.g.: home delivery of food.

13. Payment of state fee

State fee 300 EEK for registration of one place of business shall be paid to the bank account of relevant rural municipality or city government before submission of the application.

14. Data of signatory of the registration application

Application can be signed by a signatory person.

Wholesale trade

1. Data of the entrepreneur

Indicate the name of the applicant, registry code, contact data and data of location. In case of temporary operation of an entrepreneur of another EEA state, relevant ID of the host country shall be specified (registry code and name of relevant register etc.).

2. Period of operation (except public event)

Generally registrations do not have specified term (mark with cross).

In case of registration for specified term, initial and end date of registration shall be specified (day, month, year).

In case of seasonal registration for unspecified term also the initial and end day and month of the season shall be specified.

3. Activity requiring notation

Activity requiring notation due to specific acts (the Alcohol Act, the Tobacco Act and the Precious Metal Articles Act) shall be specified. In case of manufacturing and import of precious metal article the registration number of sponsor’s mark of the entrepreneur manufacturing or importing precious metal articles in the state register of sponsor’s marks (in case of import upon availability of sponsor’s mark).

If the precious metal article has been imported from EEA state or Turkey, the sponsor’s mark of importer is not required, because the articles have already been legally marked with sponsor’s mark registered in relevant country. If the entrepreneur is importing to Estonia precious metal articles without sponsor’s mark or with sponsor’s mark not approved in Estonia, the number of sponsor’s mark of the importer registered in the state register of sponsor’s marks shall be specified in the application.

4. Articles for sale

Specify the intended articles for sale:

1) food – choose the proper articles from Appendix 3 and specify relevant EMTAK code;

2) in case of specification of alcoholic beverage chosen from the group of alcoholic beverages, spirit, tobacco article or precious metal article relevant notation shall be made in the registration, granting to the entrepreneur sales right of the mentioned articles;

3) for the sake of clarity, the list of articles includes also feed (in the meaning of the Feedingstuffs Act) and animals (except pets);

4) in case of pyrotechnic article relevant division of pyrotechnic article shall be chosen from Appendix 6 to the instructions. The entrepreneur should also pay attention to the fact that proceeding from the Explosive Substances Act § 53 only the handlers of pyrotechnic articles registered additionally in the area of activity of the transfer of pyrotechnic article in MTR may deal with sale of pyrotechnic articles of divisions II, III, IV or subdivision T1 or T2.

5) “other manufactured goods” (in case of sale of these articles) has legal meaning. Specification of a specific article group is additional information providing more specific overview of the field of business of the entrepreneur. In case of sale of manufactured goods choose the proper articles from Appendix 1 and specify relevant EMTAK code.

5. Specification of the place of business

Only one specification of place of business can be chosen.

Specification „no place of business” shall be chosen in case of the intention to sell goods without place of business. In such case data shall be entered into the register by rural municipality or city government of the location of the applicant. E.g.: the entrepreneur imports the goods to Estonia and delivers it to retail trade company without storage.

6. Name of (place of business of) the company (except in case of public event or seasonal sale)

Upon availability of the name, it shall be specified together with the type of place of business comprehensible for the client. For example: KADAKA WHOLESALE STORE. If no name has been assigned to the company, then e.g.: wholesale store.

7. Location of the place of business (except in case of public event)

Clause 7.1 shall include address of the location of the place of business selected from specification of place of business (except in cases when specification is no place of business or e-trade).

Clause 7.2 shall include web page address in case of e-trade or if the trader is wishing to sell goods in addition to the place of business located at the geographical address specified in registration application also through e-trade.

Clause 7.3 shall be filled, if in addition to the place of business specified in the application the applicant is also wishing to sell the goods outside the place of business. E.g.: if in addition to the sale of goods from wholesale store the wholesale trader delivers the goods purchased by him from manufacturer or another wholesale trader directly to retail trade company.

8. Information about public event

Information shall be submitted about the public event – name of the public event, time (starting date and end date) and venue. In case of retail sale of alcoholic beverage, tobacco article and precious metal articles also written consent of the organiser of relevant public event shall be submitted together with registration application.

9. Notification and approval in the meaning of the Food Act (on the basis of the Food Act § 7 and § 8 (1))

Shall be filled in case of food handling.

10. Services related to the sale of goods intended to provide

List the services. E.g.: home delivery of goods.

11. Payment of state fee

State fee 300 EEK for registration of one place of business on every area of activity shall be paid to the bank account of relevant rural municipality or city government before submission of the application.

12. Data of signatory of the registration application

Application can be signed by a signatory person.

Service

1. Data of the entrepreneur

Indicate the name of the applicant, registry code, contact data and data of location. In case of temporary operation of an entrepreneur of another EEA state, relevant ID of the host country shall be specified (registry code and name of relevant register etc.).

2. Period of operation (except public event)

Generally registrations do not have specified term (mark with cross).

In case of registration for specified term, initial and end date of registration shall be specified (day, month, year).

In case of seasonal registration for unspecified term also the initial and end day and month of the season shall be specified.

3. Activity requiring notation

Specify manufacture of precious metal articles as activity requiring notation proceeding from the Precious Metal Articles Act (also repair, reprocessing and restoration of second-hand precious metal articles), if the main activity of the entrepreneur is manufacture of precious metal articles and also if precious metal articles are manufactured in addition to the provision of other service. It is also obligatory to specify the registration number of sponsor’s mark of the entrepreneur manufacturing precious metal articles in the state register of sponsor’s marks.

4. Services for rendering

Specify the services to be rendered upon request of the client, choosing services from Appendix 5 to the instructions and specifying relevant EMTAK code.

5. Specification of the place of business

Only one specification of place of business can be chosen.

Specification „no place of business” shall be chosen in case of the intention to provide the service without place of business. In such case data shall be entered into the register by rural municipality or city government of the location of the applicant. E.g.: cleaning of carpets at the place agreed with the client.

6. Name of (place of business of) the company (except in case of public event or seasonal sale)

Upon availability of the name, it shall be specified together with the type of place of business comprehensible for the client. For example: BEAUTY SALON MIRROR. If no name has been assigned to the company, then e.g.: hairdresser.

7. Location of the place of business (except in case of public event)

Clause 7.1 shall include address of the location of the place of business or service enterprise selected from specification of place of business (except in cases when specification is no place of business or e-trade).

Clause 7.2 shall include web page address in case provision of service through e-trade or as supplementary activity.

Clause 7.3 shall be filled, if service is provided in mobile shop or in a place of business located on board a watercraft or aircraft used to provide passenger services or on board a passenger train. In such case the identification mark of the vehicle (registration number of the vehicle) shall be specified instead of the location of the place of business. In this case data shall be entered into the register by rural municipality or city government of the location of the applicant.

Clause 7.4 places of sale in case of a mobile shop shall be filled, if mobile shop was entered as place of business, adding the necessary number of lines. If places of sale of a mobile shop are located on the territory of another local government, written consent of rural municipality or city government of the location of these places of sale shall be submitted together with registration application of the mobile shop.

Clause 7.5 shall be filled, if in addition to the place of business specified in the application the applicant is also wishing to provide the service outside the place of business. E.g.: in addition to the repair performed in a service shop, repair is performed also at the place agreed with the client.

Clause 7.6 shall be filled, if the entrepreneur is applying only for seasonal business (e.g.: boat rental during summer months), whereby more specific location of the place of sale shall be specified in the area field (street, square, beach, farm, etc).

8. Time of trading

Indicate days of week and and relevant times (example: in weekday field Mon-Fri/Sat,Sun, in time field 9.00-21.00/10.00-17.00). The law enables to indicate also any other time of trading (e.g.: „as agreed with the client”, „upon request”, „as agreed”, „on even dates” etc).

9. Sale of goods related to the provision of service

Mark with cross, if applicable.

10. Notification and approval in the meaning of the Food Act (on the basis of the Food Act § 7 and § 8 (1))

Shall be filled in case of food handling.

11. Payment of state fee

State fee 300 EEK for registration of one place of business on every area of activity shall be paid to the bank account of relevant rural municipality or city government before submission of the application.

12. Data of signatory of the registration application

Application can be signed by a signatory person.

Organisation of trading

1. Data of the entrepreneur

Indicate the name of the applicant, registry code, contact data and data of location. In case of temporary operation of an entrepreneur of another EEA state, relevant ID of the host country shall be specified (registry code and name of relevant register etc.).

2. Period of operation (except public event)

Generally registrations do not have