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

Tax periods and due dates in excise taxation

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.

Read more about excise duty authorisations

Read more: 

How to register as a taxpayer, an aid recipient or a small producer

How to file an excise duty registration notice in MyTax