Parties with registration obligation in excise taxation
Some parties have to submit only a registration notification to the Tax Administration. Others must also file an excise duty return for each tax period following the registration.
The following parties must submit a registration notification and excise duty returns:
- natural gas network operators
- producers of biofuel oil
- producers of biogas
- small-scale producers of biogas
- users of peat
- small-scale users of peat
- users of tall oil
- industrial producers using tall oil for heating
- electricity network operators
- electricity producers
- small electricity producers
- landfill operators
- State aid recipients using coal, natural gas, fuel oil, biofuel oil, LPG, bio-LPG or heavy fuel oil in combined production of electricity and heat.
- Note: A party using natural gas for tax-exempt purposes can register as a registered natural gas user. However, registration is not mandatory.
See filing deadlines: How to file an excise duty return
A party using natural gas or biogas for tax-exempt purposes can register as a registered natural gas user. A distribution network operator can also register as a taxpayer and request tax exemption for the gas distribution network in the same way as for the transmission network. However, registration is not mandatory.
The following parties must submit a registration notification but no excise duty returns:
- small producers of beverage containers
- small producers of soft drinks
- after registration, small producers must file an estimate of their annual production volume by the end of January every year
- State aid recipients using electricity of tax category II in industry or data centres.