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Small producer of soft drinks — get a registration
Small producers of soft drinks and, starting on 1 April 2026, small producers of solid beverage ingredients do not need to pay excise duty on soft drinks or beverage containers. Further, soft drinks produced by small producers abroad and imported to Finland are also exempt from excise duty.
However, a small producer must:
- register as a small producer (a recipient of de minimis aid) in MyTax
- annually report the soft drink volumes produced to the Tax Administration
- report any de minimis aid received from other authorities.
How do I register and report the information?
You can register as a small producer and report your production volumes for the calendar year in MyTax.
When you register for the first time, go to MyTax and select Notice of register information for excise taxation > Registration of new activities > Recipient of de minimis aid (small producer of soft drinks or beverage containers).
Check and confirm the register information annually by submitting a notification of change to register information in MyTax. In the notification of change, enter the production volumes for the current year and financial support received from other authorities in the current and the two preceding years. Termination of small producer activities (de minimis aid) is also reported in MyTax. When reporting termination, select report type Complete deregistration.
The due date for submittal of the Notice on change of register information is every year during January and February — no later than end of February. For example, the due date for giving the details for 2027 is 28 February 2027. See the exception for the year 2026:
Note: The register of small producers is closed from 1 January to 31 March 2026
Small producers of soft drinks or beverage containers cannot be registered, and they cannot report their annual information between 1 January 2026 and 31 March 2026. This is due to legislative changes effective as of 1 April 2026, which will affect the amount of state aid granted to small producers in 2026.
New small producers of soft drinks or beverage containers can request entry in the register of small producers starting on 1 April 2026.
Register information must be checked and confirmed annually by submitting a notification of change to register information in MyTax. For 2026, you can start filing notifications of change on 1 April 2026, and the filing deadline is 15 May 2026.
What kind of company is a small producer?
A company is a small producer of soft drinks if it
- produces no more than 70,000 litres of beverages in a calendar year
- is legally and financially independent of other manufacturers in the same industry.
If a chain of companies comprises multiple companies with the same Business ID, the soft drink volumes produced by the companies must be added together. The combined volume determines whether a company is a small producer and whether it must pay excise duty on soft drinks.
A soft drink volume refers to beverages ready for consumption. Excise duty on soft drinks is collected on products used in the production of beverages based on the volume of beverages prepared from them. If the volume produced exceeds 70,000 litres, excise duty must be paid on the entire volume.
Starting on 1 April 2026, excise duty on solid beverage ingredients is based on the volume of beverages prepared from them. Because of this, small producers of solid beverage ingredients also qualify for the aid granted to small producers, i.e. de minimis aid.
Be prepared to provide an account of your business activities
The Tax Administration can ask a small producer to provide an account of the volume of beverages produced and on the producer’s independence from other companies in the industry.
The exemption from excise duty also applies to small producers in other countries, in which case the account is provided by the importer of soft drinks.
Why must small producers report financial support?
Under EU law, exemption from excise duty based on small-scale production is state aid. However, it is considered aid of minor importance according to the de minimis regulation. The total amount of financial support a company receives from different authorities may not exceed €300,000 in a period of three consecutive years.
Because of this, small producers must report to the Tax Administration any aid received from other authorities during the current tax year and the two preceding years. The information must be submitted annually, simultaneously as the register information is confirmed. The Finnish Tax Administration will confirm the amount of aid to the aid recipient and enter the information into EU’s central register.
Read more about the de minimis aid (Ministry of Economic Affairs and Employment)
Further information
- Excise duty treatment of differences in inventories (available in Finnish and Swedish, link to Finnish)
- The excise duty on beverage containers — independent small producers
- Excise duty on soft drinks
- The Finnish Supervisory Agency