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.

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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:

Row 1
Address line
Role Taxable or tax-exempt product Grounds for tax exemption Volume (in l or kg with no more than 2 decimal places)
Rows 2,3,4...
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.

Columns

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.

CSV model

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;10;91;12131

1;10;777777

1;60;2144214

1;21;12313

1;26;7777

1;60;667105

1;71;17S;280373

1;81;96;160871

1;110;8888

Csv-koodit

Role codes

Role
1 Authorised warehouse keeper
2 Registered consignee
3 Tax representative
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
20 20 Bioethanol
21 21 Bioethanol R
22 22 Bioethanol T
23 23 MTBE
24 24 MTBE R
25 25 MTBE T
26

26 TAME

27 27 TAME R
28 28 TAME T
29 29 ETBE
30 30 ETBE R
31

31 ETBE T

32 32 TAEE
33 33 TAEE R
38 38 Biogasoline
39 39 Biogasoline R
40

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
60Y

60 Light fuel oil, combined production

61Y

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
100 100 Methanol
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