How to file an excise duty return on fuels as a CSV file in MyTax
File the excise duty return on liquid fuels in MyTax starting from the tax period of January 2021.
In MyTax, you can fill in the details required for the excise duty return on liquid fuels one by one. If you are a regular taxpayer, you can upload the data on your regular activities as one CSV file. You can make the CSV file in Excel, for example. Some IT systems used by companies may also be able to generate the file automatically.
In the excise taxation of fuels, regular taxpayers include the following:
- authorised warehouse keeper
- registered consignee
- tax representative
- small producer of biofuel oil.
If you are a regular taxpayer but you also have occasional activities, you must fill in the details on your occasional activities separately in MyTax. These details cannot be uploaded as a CSV file.
Structure of CSV file
Please read these instructions carefully before uploading the CSV file to ensure that the contents of the file are correctly formatted and meet the technical requirements. The data included in the file must be in the correct columns and in a specific order.
If you want to upload the data as a CSV file, the file must be structured exactly as follows:
|Role||Taxable or tax-exempt product||Grounds for tax exemption||Volume (in l or kg with no more than 2 decimal places)|
Information content of the return
|Role code||Product code||Code of grounds for tax exemption||The volume of the products must be entered with no more than two decimal places.|
MyTax considers the first row of the CSV file to be the title row and ignores it.
Separate columns in the CSV file with a semicolon (;).
If you use Excel or other spreadsheet software to generate the file, select .csv as the file name extension when you save the file to ensure that the file is in the correct format.
Enter the figures without a separator, such as a space, between thousands.
Column 1, Role
The code of the return filer’s role. See the codes in the code list at the end of these instructions.
Column 2, Taxable or tax-exempt product
Code of the taxable or tax-exempt product. See the codes in the code list at the end of these instructions.
Column 3, Grounds for tax exemption
Code of the grounds for tax exemption. See the codes in the code list at the end of these instructions.
If the product is taxable, leave this column empty.
Column 4, Volume
In this column, enter the volume of each taxable product in litres or kilograms as indicated by the tax rate table. Use no more than 2 decimal places.
An example CSV file (authorised warehouse keeper’s return with nine product rows):
Note that the first row of the CSV file is always the title row. MyTax starts reading the data from row 2.
Role;Taxable or tax-exempt product;Grounds for tax exemption;Volume
|1||Authorised warehouse keeper|
|4||Small producer of biofuel oil|
|Codes of grounds for tax exemption||
Grounds for tax exemption
|9||9H1 Destruction of products under a duty suspension arrangement|
|10||10H1 Disposal of products|
|17S||171a Movement under suspension of excise duty|
|17T||171b Customs warehousing or export procedure|
|18||180 Exemptions from excise duty|
|19||190 Deliveries to vessels for sales or consumption (victualling)|
|91||91 Sale, transfer or import of fuel to the reserve stock of the State|
|92||92 Use of fuel as energy source in the oil refining process|
|93||93 Use of fuels as raw material or auxiliary in industrial production or in direct first use in the production of goods|
|94||94 Use of fuel for vessel traffic (not private leisure traffic)|
|95||95 Use of fuel for electricity production or maintenance of electricity production|
|96||96a Use of fuel for aviation (not private leisure traffic)|
|Product codes||Product group|
|10||10 Motor gasoline|
|11||11 Small engine gasoline|
|21||21 Bioethanol R|
|22||22 Bioethanol T|
|24||24 MTBE R|
|25||25 MTBE T|
|27||27 TAME R|
|28||28 TAME T|
|30||30 ETBE R|
31 ETBE T
|33||33 TAEE R|
|39||39 Biogasoline R|
40 Biogasoline T
|47||47 Ethanol-diesel, minimum excise duty is applied (Act on Excise Duty on Liquid Fuels 1994/1472 Section 4)|
|48||48 Ethanol-diesel R, minimum excise duty is applied (Act on Excise Duty on Liquid Fuels 1994/1472 Section 4)|
|49||49 Ethanol-diesel T, minimum excise duty is applied (Act on Excise Duty on Liquid Fuels 1994/1472 Section 4)|
|50||50 Diesel oil|
|51||51 Diesel oil, paraffinic|
|52||52 Biodiesel oil|
|53||53 Biodiesel oil R|
|54||54 Biodiesel oil T|
|55||55 Biodiesel oil, paraffinic|
|56||56 Biodiesel oil, paraffinic R|
|57||57 Biodiesel oil, paraffinic T|
|60||60 Light fuel oil|
60 Light fuel oil, combined production
61a Light fuel oil, sulphur-free, combined production of electricity and heat
|62||62 Biofuel oil|
|62Y||62a Biofuel oil, combined production of electricity and heat|
|63||63 Biofuel oil R|
|63Y||63a Biofuel oil R, combined production of electricity and heat|
|64||64 Biofuel oil T|
|64Y||64a Biofuel oil T, combined production of electricity and heat|
|71||71 Heavy fuel oil|
|71Y||71a Heavy fuel oil, combined production of electricity and heat|
|81||81 Kerosene-type jet fuel|
|91||91 Aviation gasoline|
|101||101 Methanol R|
|102||102 Methanol T|
|110||110 Liquefied petroleum gas|
|110Y||110a Liquefied petroleum gas, combined production of electricity and heat|
|111||111 Liquid biogas|
|111Y||111a Liquid biogas, combined production of electricity and heat|
|112||112 Liquid biogas R|
|112Y||112a Liquid biogas R, combined production of electricity and heat|
|113||113 Liquid biogas T|
|113Y||113a Liquid biogas T, combined production of electricity and heat|
|1||Fuel or fuel mixture equivalent to motor gasoline, with a lower tax rate than the minimum rate|
|5||Fuel or fuel mixture equivalent to diesel oil, with a lower tax rate than the minimum rate|
|6||Diesel oil not meeting the quality standards, product group 49|