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
  • users of fuel peat and users of tall oil
    • power plants and heating plants, when heat produced with peat exceeds
      5,000 MWh a year
    • 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.

Regular taxpayer: How to file and pay excise duties

 

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 production volume by the end of January every year
  • State aid recipients using electricity of tax category II in industry or data centres.