How to file the excise duty return in MyTax
This guidance tells you how to submit a company’s excise duty return.
A taxpayer liable to pay excise duty regularly must submit a tax return for each tax period, even if the company's operations have been interrupted. Interrupted operations mean that the company has not had any activities subject to excise duty during the tax period.
File in MyTax
File an excise duty return in MyTax. You can file on paper only if there is a special reason, for instance if electronic filing is impossible due to technical difficulties. You can find links to the forms at the end of this page.
How to find the excise duty return in MyTax
Select the All tax types tab.
Go to the Excise duties section and click the link Activities relating to excise duties.
Go to Excise duty returns and click the excise duty return of your choice.
Click the File return link for the tax period for which you wish to file a return.
How to complete the return
A “no activities” return is a nil return for the period when the company’s operations were interrupted.
A taxpayer liable to pay excise duty regularly must submit a tax return for each tax period, even if the company's operations have been interrupted.
If you are liable to pay excise duty regularly and your company has not had any operations subject to excise duty during the tax period, file a return as described below.
- In MyTax: Select “No activities during the tax period”.
- With a paper form: Tick the box “Nothing to report”.
You can file a return on the interruption of activities 6 months in advance. File a separate return for each tax period.
Note: Do not file a “no activities” return if your company receives, moves, processes or uses products under a duty suspension arrangement, for example. In this case, the company’s activities are not regarded as interrupted even if the amount of tax to be paid is €0.
If you file excise duties on paper, indicate the tax period as follows:
- If your tax period is the month, enter the number of the month (1–12). Example: If you are filing excise duties for March, your tax period is “3”.
- If your tax period is the quarter year, enter the number of the quarter (1, 2, 3 or 4). Example: If you are filing excise duties for the second quarter (April–June), your tax period is “2”.
- If your tax period is the calendar year, leave the field blank.
In addition, enter the year for the period in four digits.
The excise duty return must contain information for determining the correct amount of excise duty, and product-group-specific information on tax-exempt deliveries and tax-exempt use. Product volumes are reported with the accuracy of two decimal places, without rounding up or down. However, decimals are not reported in the case of tobacco products, waste or coal.
Report that one or more advance notices have been submitted about the products.
Go to MyTax and select the advance notice or advance notices concerning the products that you received during the tax period.
If you report the excise duty information on paper, please indicate the excise duty number that was assigned to you on the basis of the advance notice. If necessary, you can give several excise duty numbers on the same form.
MyTax calculates the excise duty for the tax period after you have completed the product-group-specific details.
If you are filing on paper, first calculate the total excise duty per product group. Then add together the excise duties of the different product groups.
As from the tax periods of 2021, deductible excise duty can no longer be submitted on an excise duty return. Instead, the taxpayer must request an excise duty refund. The refund is requested by submitting a separate refund application. The refundable amount equals the amount that could previously be deducted: the conditions and the amount have not changed. Read more about claiming an excise duty refund.
How to make corrections