Registration in excise taxation
Use MyTax to apply for registration for excise duties or to request an authorisation. MyTax is also available for changed registrations and for notices of termination.
Read more about the authorisations.
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.
Parties with registration obligation in excise taxation
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
- mining 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.
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