Fee payment, deadlines and distribution
Who is obliged to pay private copying levy ?
The obligation to pay a levy for private copying applies to:
- importers of goods or persons importing goods into Estonia from a Member State. In this case, the private copying levy is calculated at the time of import of the recording device and storage media;
- the manufacturer of the recording device and storage media, if the production takes place in Estonia. In this case, the private copying levy will be calculated at the moment the product is made.
The seller pays the levy only if the manufacturer or importer has not paid the levy. In this case, the seller has the right to recover the levy from the manufacturer or importer. If the reseller receives the goods from the importer, he or she shall ensure that the levy has been paid for the goods listed in the government regulation.
Based on the regulation of the Minister of Justice, the Estonian Authors’ Society (EAÜ) has been appointed as the collector of the private copying levy for the years 2021‒2023. The importer, or person importing goods from Member States into Estonia, or the manufacturer, shall inform the EAÜ of the quantity of the recording devices and storage media in writing or in a format that can be reproduced in writing (e.g. by e-mail) four times a year:
- After the first quarter, no later than 20 April;
- After the second quarter, no later than 20 July;
- After the third quarter, no later than 20 October;
- After the fourth quarter, no later than 20 January.
Based on the information provided in the notification, the EAÜ will prepare and send an invoice, which shall be payable within at least 21 calendar days from the date of the invoice.
The EAÜ is entitled by law to obtain from customs and statistical organisations, producer and import organisations, and vendors all the information necessary for the collection of the levy.
We would like to point out that if the obligated party delays the payment of the private copying levy, he or she is obliged to pay interest on the outstanding levy to the collector of the levy, i.e. the EAÜ, in the amount provided for in the second sentence of subsection 1 of § 113 of the Law of Obligations Act, but not more than 50% of the outstanding levy. The delay shall be calculated from the time when the obligation to pay the levy becomes due until it is duly fulfilled. If the obligated party fails to provide the levy collector with the information on the recording devices and storage media produced or imported to Estonia by him or her which is required for determining the amount of the levy, interest on arrears shall be calculated from the day following the day on which the information should have been provided.
The fee is distributed on the basis of a distribution plan, the development of which is approved by the Minister of Justice every year by a commission, which is proportionally composed of collective representation organizations representing authors, performers, producers of phonograms and producers of the first recording of the film, and one representative of the Ministry of Justice.