Regular taxpayer: How to file and pay excise duties
You are a regular taxpayer if your company is entered in the Tax Administration’s register of excise duty taxpayers or has an excise duty authorisation. You must file a tax return for each tax period on a regular basis even if your business has not conducted activities subject to excise duty during the period.
File and pay excise duties in MyTax.
When to file and pay
The due date for filing excise duties is the same as the date of payment. The schedule depends on the length of the tax period and whether the company is liable to pay excise duty regularly or casually.
The due date for filing and paying is the general due date for taxes, i.e. the 12th day of the month or, if the 12th falls on a public holiday or weekend, the next business day.
HOW TO FILE EXCISE DUTY
File a tax return by the 12th day of the second calendar month following the tax period. The tax period is usually the a calendar month. For landfill operators, however, the tax period is 3 months. For small-scale electricity producers, small-scale producers of biogas, small-scale users of peat and mining operators the tax period is a calendar year. For tax on mined minerals the due date is the 12th day of March in the year following the tax period.
How to pay excise duty
Excise duties are self-assessed taxes. This means that the Tax Administration will not send you bank transfer forms for them. You can pay excise duties in MyTax.
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
If you have to file an advance notice and pay a one-off guarantee
In some cases, you must file an advance notice and pay a one-off guarantee for the excise duty in advance. You can file in and pay the guarantee in MyTax.
The one-off guarantee for excise duty must be paid with a unique reference number and to the same Tax Administration bank account as value added tax. You can check the reference number and bank account number in MyTax. The payment will be displayed in MyTax in 1–2 business days.
When you are paying a one-off guarantee for your excise duty, it is important that you use the reference number specified for the one-off guarantee.