Excise duties tax the consumption of certain products such as electricity, fuel, tobacco and alcohol Excise duties are paid for goods manufactured in Finland as well as goods imported to Finland. If your company’s operations are subject to excise duties, acquire the necessary permits. Ensure that you report and pay your excise duties to the Tax Administration of your own initiative.
You can submit excise duty returns and pay excise duties in the MyTax service.
An excise duty must be paid for the following products:
- tobacco and rolling paper
- e-liquids and other products containing tobacco
- liquid fuels
- electricity and certain fuels such as coal, natural gas and burnable peat
- soft drinks as well as some special dietary foods, sports drinks and energy gels
- drinks packaging
- pine oil
In addition to excise duties, the State may charge the following fees that are similar to excise duties:
- oil damage duty on oil imported to Finland and oil transported through Finland
- strategic stockpile fee for electricity, coal, natural gas and fluid fuels.
Your company must pay excise duty if it is one of the following:
- a commercial importer of products subject to excise duties
- a commercial manufacturer of products subject to excise duties
- any operator holding duty-free goods that are subject to excise duties
- any operator participating in the holding of duty-free goods that are subject to excise duties.
Your company will pay an excise duty at the point when it puts a product subject to an excise duty in commercial circulation in Finland. This can include when your company receives a product in Finland or hands over a product for consumption from their duty-free stock.
If your company is involved in regular activities that are subject to excise duty continuously, apply to the Tax Administration for
- an authorised warehouse keeper’s permit and a duty-free warehouse permit, if your company’s wholesale business for products subject to excise duty is extensive
- a registered consignee’s permit, if your company takes delivery of products subject to excise duty from inside the EU
- a registered consignor’s permit, if you import alcohol, tobacco products or liquid fuels free of tax from outside the EU
- a tax representative permit, if a distance seller within the EU has authorised your company to act as its tax representative in Finland
You will be charged a fee for decisions concerning permits. Apply for permits in MyTax.
Before any permits are issued your company must lodge a security for the payment of excise duties. A bank guarantee, surety insurance, or pledged bank assets or a combination of these can be accepted as security.
If your company’s activities are subject to excise duties only occasionally, there is no need for any permits, but your company must lodge a one-off security for each imported consignment before the products are sent to Finland.
Lodge a security in the MyTax service.
Report and pay your concise duties each month to the Tax Administration of your own initiative. If you are a landfill operator pay the waste tax every 3 months. If you are a small producer of electricity, pay the tax once a year. Report and pay the duty in the MyTax service.
If your company’s activities are subject to excise duties regularly, submit a report and pay the excise duty at latest on the 12th day of the second month following the tax period. Example: Report and pay the excise duty for June no later than 12 August.
If your company’s activities are subject to excise duties occasionally, submit a report and pay the excise duty at latest on the 12th day of the month following the tax period. Example: Report and pay the excise duty for June no later than 12 July.