Tax periods and due dates in excise taxation
The due date for filing and paying excise duties is always the general due date for self-assessed taxes, i.e. the 12th day of the calendar month. If the 12th is a Saturday, Sunday or public holiday, you can file the return and pay the tax on the next business day.
The filing and payment schedule depends on whether the company is liable to pay excise duty regularly or casually.
Regular taxpayer’s tax periods and payment dates
| Tax period | Filing and payment date |
|---|---|
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Calendar month Applies to excise duty on alcoholic beverages, excise duty on tobacco, excise duty on soft drinks, excise duty on beverage containers and energy taxes, such as excise duty on electricity and excise duty on liquid fuels. |
File and pay excise duty on a monthly basis. The due date for filing and payment is the 12th day of the second month following the tax period, or the next business day. Example: File and pay excise duty on alcoholic beverages for March by 12 May. |
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Calendar quarter Applies only to landfill operators. |
File and pay waste tax every 3 months. The due date for filing and payment is the 12th day of the second month following the tax period, or the next business day. Example: File and pay waste tax for January–March by 12 May. |
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Calendar year Applies to small electricity producers, small-scale producers of biogas and small-scale producers of peat. |
File and pay excise duty once a year. The due date for filing and payment is the 12th day of February in the year following the tax period, or the next business day. Example: Report the information for 2023 by 12 February 2024. |
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Calendar year Applies to mining operator (usually a mining company). |
File and pay tax on mined minerals once a year. The due date for filing and payment is the 12th day of March in the year following the tax period, or the next business day. Example: The tax return for the first tax period, i.e. tax year 2024, must be filed and the tax paid by 12 March 2025. |
File only one tax return per excise duty type, even if you also have casual operations subject to the same excise duty type during the tax period. The filing date is determined by the regular operations: file the return by the 12th day of the second month following the tax period.
Example:In tax period 01/2024, an authorised warehouse keeper for alcohol and alcoholic beverages receives a sample batch of wines released for consumption in another EU Member State. The authorised warehouse keeper files a tax return for tax period 01/2024 on 12 March 2024, reporting both regular and casual operations on the same tax return, i.e. also reporting the sample batch.
Casual taxpayer’s tax periods and payment dates
| Tax period | Filing and payment date |
|---|---|
|
Calendar month Applies to excise duty on alcoholic beverages, excise duty on tobacco, excise duty on soft drinks, excise duty on beverage containers, excise duty on electricity and excise duties on fuels. |
File and pay excise duty for the months during which you have had operations subject to excise duty. The due date for filing and payment is the 12th day of the month following the tax period, or the next business day. Example: File and pay excise duty on soft drinks for March by 12 April. |