You must file and pay excise duty on your own initiative – instructions for regular and casual filers
The Excise Duty Online service and the register of aid recipients for excise duty (VATU) were replaced by MyTax on 1 January 2021. Tax returns concerning the year 2021 must be filed in MyTax. The EMCS service will be moved to MyTax in spring 2023.
Starting 1 January 2021, excise duties are self-assessed taxes. The filing and payment schedule depends on whether the company is liable to pay excise duty regularly or casually.
In excise taxation, regular taxpayers include the following:
- authorised warehouse keepers
- registered consignees
- tax representatives
- parties registered as liable for excise duty, such as
- electricity network operators, electricity producers and small electricity producers
- users of fuel peat and users of tall oil
- operators of natural gas networks and parties using natural gas for a tax-exempt purpose (registered natural gas users)
- producers of biofuel oil.
Regular taxpayers need an authorisation for their operations and are obliged to register as liable for excise duty.
Registered users of natural gas are also regular taxpayers but they do not need to register. Authorisations and registrations for excise taxation (available in Finnish and Swedish, link to Finnish)
Not all companies have regular operations that would require excise duty registration or an excise duty authorisation. In that case, the company is not a regular taxpayer for purposes of excise taxation. However, if the company imports an individual batch of products subject to excise duty into Finland, it is regarded as a casual taxpayer.
Filing and paying excise duty in MyTax
File and pay excise duties in MyTax.
In some cases, you must pay a one-off guarantee for your excise duties in advance. You can also pay the guarantee in MyTax.
Deductions: From tax year 2021 onwards, you can request a tax refund in MyTax on the grounds that previously entitled you to a tax deduction. If you cannot claim a full deduction on your 12/2020 tax return, you can request a tax refund for the remaining amount. You must request the refund within 3 years from the end of the calendar year during which you became entitled to the deduction.
Make sure to use the correct account number when you pay
If you pay excise duty in your online bank, please note that you must pay your taxes to the Tax Administration’s Danske Bank or Nordea account. You can find the bank account details in MyTax.
Make sure to use the correct account number when you pay If you use an old bank account number, your payment will not necessarily reach the Tax Administration. If we do not receive the payment, your taxes will accrue late-payment interest starting from the day following the due date.
You must pay excise duties using the reference number for self-assessed taxes. You can also pay value added tax with the same reference number. Your reference number is unique and it is always the same when you pay your self-assessed taxes. Previously, every tax decision had a different reference number. You can check your reference number for self-assessed taxes in MyTax.
The correct reference number allocates your payment to self-assessed taxes. You cannot allocate your payment precisely to excise duties: the payment will be used for all your self-assessed taxes in the order of due dates, from earliest to latest. The payment can also be used to cover your other overdue taxes.
Read more: Using a payment for different taxes.
You must file the tax return electronically
Excise duty returns must be filed electronically. You can file the returns in MyTax. MyTax instructs you how to fill in the fields correctly. You cannot file on paper unless you have a special reason for doing so. Filing on paper is allowed, for example, if electronic filing is impossible due to technical problems or if an individual taxpayer or a foreign filer does not have access to the identification technology needed. There is no need to separately inform the Tax Administration of the reason.
How to log in to e-services
You must identify yourself to our e-services before you can log in and start taking care of your personal taxes or your company’s tax matters.
How to grant an authorisation for tax matters
You can authorise an agent to take care of your personal tax matters or your company’s taxes on your behalf. Please note: If you manage excise duties on behalf on someone else and you have the “Managing matters concerning excise taxation” authorisation, you cannot pay the excise duty in MyTax but must go to your online bank.
Report if your operations change or end
If your authorisation details change or if your operations requiring registration end, you must inform the Tax Administration immediately.
If you file or pay late
If you file excise duty information late, you must pay a late-filing penalty. If you pay your excise duty after the due date, you must also pay interest.
If you file or pay excise duties late (available in Finnish and Swedish, link to Finnish)