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Parties with registration obligation in excise taxation

Some parties have to submit only a registration notification to the Tax Administration. Others must also file an excise duty return for each tax period following the registration.

The following parties must submit a registration notification and excise duty returns:

  • natural gas network operators
  • producers of biofuel oil
  • producers of biogas
  • small-scale producers of biogas
  • users of peat
  • small-scale users of peat
  • users of tall oil
    • industrial producers using tall oil for heating
  • electricity network operators
  • electricity producers
  • small electricity producers
  • landfill operators
  • State aid recipients using coal, natural gas, fuel oil, biofuel oil, LPG, bio-LPG or heavy fuel oil in combined production of electricity and heat.

  • Note: A party using natural gas for tax-exempt purposes can register as a registered natural gas user. However, registration is not mandatory.

See filing deadlines: How to file an excise duty return

Tax periods and due dates in excise taxation

A party using natural gas or biogas for tax-exempt purposes can register as a registered natural gas user. A distribution network operator can also register as a taxpayer and request tax exemption for the gas distribution network in the same way as for the transmission network. However, registration is not mandatory.

The following parties must submit a registration notification but no excise duty returns:

  • small producers of beverage containers
  • small producers of soft drinks
    • after registration, small producers must file an estimate of their annual production volume by the end of January every year
  • State aid recipients using electricity of tax category II in industry or data centres.