Casual taxpayer: how to take care of excise duties, advance notices and one-off guarantees

File an advance notice and set a one-off guarantee if needed

File an advance notice of the product batch in MyTax. 

If the products are subject to national excise duty, you will be assigned an excise duty number based on the advance notice. 

OR: 

If the products are subject to harmonised excise duty in the EU, you must set a one-off guarantee, as well as file an advance notice. 

File an advance notice of the product batch and set the guarantee in MyTax. 

Note: When you are paying a one-off guarantee for excise duties, it is important that you use the reference number specified for the one-off guarantee. 

Go to MyTax 

After the Tax Administration has processed the advance notice, you can see the guarantee amount and the Tax Administration account number in MyTax. When you pay the tax in MyTax, the reference numbers and other payment details are automatically pre-completed in the payment template. The date of payment is always the current date and it cannot be changed. 

After receiving the guarantee, we will confirm the excise duty number. Give the excise duty number to the sender if needed

File a tax return and pay the excise duties

File a tax return and pay the excise duties by the 12th day of the calendar month following the tax period. 

If the due date is a Saturday, Sunday or public holiday, you can file and pay on the next business day. 

File the tax return and pay the excise duties in MyTax. 

Go to MyTax 

Excise duties are self-assessed taxes. This means that the Tax Administration will not send you a bank transfer form for them.

If you pay the tax in your online bank, check the account number and reference number in MyTax or in your tax summary. 

When you pay in MyTax, the following details are pre-completed on the payment template: 

• reference number 
• bank account number 
• payment date (the payment date is always the current day and it cannot be changed) 
• amount to pay. The tax amount is based on the excise duty returns and other tax returns for self-assessed taxes that you have filed. The amount you see is the total of all your self-assessed taxes on the current day. The total amount also includes late-payment interest, if any. You can change the amount if necessary.