Excise duty refunds for fuels used in vessels
Fuels used in vessels in private leisure traffic are subject to excise duty and the strategic stockpile fee. However, fuel used by merchant or authority vessels, by fishing vessels in commercial fishing and by other such vessels is exempt from excise duty, and the strategic stockpile fee need not be paid, either. In other words, fuel used for the above purposes is exempt from tax.
These instructions tell you how and when you can request a refund.
However, some vessels can buy their fuel exempt from tax. The seller must be an authorised warehouse keeper that supplies the fuel from a tax warehouse.
Read more about when you can buy fuel exempt from tax (available in Finnish and Swedish, link to Finnish).
You can also use a paper form. You can file on paper if electronic filing is not possible, for example due to technical difficulties.
When can you request a refund?
You can request a refund for the excise duty on fuels either for the whole year in one go or separately for January–June and July–December. Request a refund for the fuels you have used for tax-exempt purposes during the period. You can request the refund after the application period has ended.
Submit the application within 3 years from the end of the application period. The time limit for requesting a refund is counted from the start of the calendar year following the application period. You can submit a single application for all your vessels in MyTax. However, you must first provide a list of your vessels and then itemise the fuel amounts that each one of them has used, vessel for vessel.
Enter information about fuel use in the application
Merchant vessels and other professionally used vessels can also be used privately. Because the excise duty on fuel used privately is not refundable, you must specify the portion of private use in the refund application.
Specify the purchases of fuel used for tax-exempt purposes and the use of the fuel during the application period. You do not have to attach receipts of your purchases or other documents, unless the Tax Administration separately asks for them. Keep the documents for 6 years, in the same way as other accounting data.
How much of the excise duty can be refunded?
The refund depends on the fuel type and its composition, volume and date of purchase. The part of excise duty that was included in the price of the fuel can be refunded. Even if the exact composition of the fuel is not known, the basis of the refund is the refund levels determined by the Tax Administration. Their calculation is based on the average of fuels released for consumption. The refund levels are confirmed every six months: the level for January–June is confirmed in October, and the level for July–December, in March.The refund for fuel is determined on the basis of the date of purchase.
MyTax calculates the refund automatically based on either the exact composition of the fuel or the refund level. If you file on a paper form, you can calculate the refund yourself.
The minimum refund is €330; smaller amounts are not refunded. However, the limit does not apply to fishing vessels, except if you are requesting a refund for natural gas.
If it later turns out that the tax refund was unjustified, we will recover the excess amount of the refund by adjusting the refund decision and imposing a tax on the refund recipient.
- Refund levels of liquid fuels and refund amounts
- Tax rates on liquid fuels
- Tax rates on coal and natural gas
- Tax exemption of fuels used in vessels (available in Finnish and Swedish, link to Finnish)