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Measures List
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Measure Name
Date when measure came into force
Increase in tax on transport fuels 2012/01/01
Change in tax rates on heating fuels 2013/01/01
Changes in energy taxation 2014/01/01
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Nestemäisten polttoaineiden valmistevero/Accis på flytande bränslen Sähkön ja eräiden polttoaineiden valmistevero/Accis på elström och vissa bränslen
Tax name in English Excise duty on liquid fuels, electricity and certain fuels
Member State FI-Finland
Tax in force since 1994/12/29
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/06/25
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Act on Excise Duty on Liquid Fuels of 29 December 1994 (1472/1994).

Act on Excise Duty on Electricity and Certain Fuels of 30 December 1996 (1260/1996).

Act on Tax Refund on Certain Energy Products used in Agriculture 2006 (603/2006).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Liquid fuels

  • Persons who import these products from outside the European Community or receive them from another Member State as well as warehousekeepers (e.g. manufacturers) of these products.
  • Recipients of fuel from the State emergency stock.
  • Any person who groundlessly acquires such products for a tax-free purpose.
  • Companies carrying on trade in liquid fuel are liable to pay excise duty on the auxiliary products they add to liquid fuel.

Electricity 

Possessors of electric networks; producers of electricity and small scale producers (whose electricity production in a calendar year is at maximum 800 000 kWh) if the electricity is not transferred to a network; producers or buyers of electricity taxed at the rate of category IIif the electricity has been used or delivered for the purposes of category I; persons other than possessors of electric networks, who receive electricity from another Member State or import electricity from outside the Community, if the electricity does not flow through a network in Finland.

Further this law is not applied to electricity, which is produced in a vessel, train, car or other transport vehicle for the vessel's or vehicle's own needs or in a generator with a 100 kVA maximum capacity.

 

Peat

Persons who use peat for heating purposes more than 5,000 MWh in a calendar year.

Pine oil

An entrepreneur engaged in industrial production is liable to pay excise duty on pine oil used for heating purposes.

Coal

The warehousekeeper, registered or non‑registered trader or the importer.

Natural gas

Operators of natural gas networks, authorised warehousekeepers and registered users who have acquired natural gas free of tax but have used it for taxable purposes.

 
Tax object and basis of assessment

The tax period is one calender month.

Excise duty on liquid fuels

Petrol, gas oil used as propellant (diesel oil),  gas oil for commercial, industrial and heating purposes both as normal grade and sulphur free (light fuel oil), biofuels, heavy fuel oil, kerosene and aviation petrol.

A duty corresponding to the duty on motor petrol or gas oil used as a propellant is also levied on other than the abovementioned products if they are used as motor fuels. Correspondingly, the duty on light or heavy fuel oil is levied on all mineral oils and hydrocarbons used as heating fuel. Duty on fuels is based on energy content and CO2-emission level of each fuel. CO2 tax on biofuel is reduced if the biofuel fulfills the reguirements provided in RES-directive.

Additives and extenders in fuels are subject to the excise duty under the same principles as the fuel in question. The duty must be paid on fuels delivered for consumption.

 

Excise duty on electricity and certain fuels

Coal, electricity, natural gas and pine oil.  

The duty must be paid for the amount of electricity which:

1. the possessor of electric networks delivers for consumption;
2. is produced by an electricity producer or by a small scale producer, and electricity they buy tax exempt and use themselves or deliver for consumption subject to the duty;
3. is used by persons who have produced or bought electricity taxed at the rate of category II, if the electricity has been used or delivered the purposes of category I; the tax is then calculated as a difference between duties in the categories I and II;
4. persons other than possessors of electric networks receive in the course of business activity from another MemberState or import from outside the Community.

As an exception to items 1 and 3 the amount of electricity can be based on the amount that has been invoiced by the possessor of the networks and some elasticity in respect of tax periods is also written in the law.

 

The duty must be paid for the amount of natural gas which:

  • operator of natural gas network or authorised warehousekeeper releases for consumption in Finland;
  • registered user uses for taxable purposes.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Exempt from the excise duty are:

1. Fuels:

  • entered in the reserve stock of the State;
  • used as the energy source in an oil refining process;
  • used as raw material or auxiliary in industrial production, or in direct first use in the production of goods;
  • used as fuel in vessel traffic other than private leisure boating;
  • used to generate electricity;
  • used as fuel in aviation other than private leisure flights;
  • liquefied petroleum gas.
  • fuels used in electricity production except fuels for generating:
    • electricity used in electricity production in small porwer plants with the capacity of less than 50 KVA;
    • electricity which is produced by using a generator with a capacity of more than 50 KVA but less than 2 MVA if the electricity is not transmitted to an electric network;
    • electricity produced in a vessel, train, car or other transport vehicle if the electricity is used for own need of the vessel or vehicle; 

2. Electricity which:

  • is transmitted between electricity networks (i.e.: from one network possessor to another)
  • is delivered into an electricity network by electricity producers;
  • is delivered into an electricity network by persons other than possessors of electric networks who in their business activity receive electricity from another Member State or import electricity from an area outside the Community;
  • is delivered to an area outside of the Community, or is delivered to an area in the Community to be consumed outside Finland;
  • is consumed by internal consumption equipment within the production of electricity or CHP power plant;
  • is delivered for use directly in rail traffic;
  • electricity produced in small power plants with the capacity of less than 50 KVA;
  • electricity which is produced by using a generator with a capacity of more than 50 KVA but less than 2 MVA if the electricity is not transmitted to an electric network;
  • electricity produced in a vessel, train, car or other transport vehicle if the electricity is used for own needs of the vessel or vehicle;
  • if the electricity is produced in a combined heat and power plant, the duty is levied on the fuels used for producing heat. The duty rate is calculated according to the tax table, assuming that the heat has been produced by a breeding ratio of 90 %. A combined heat and power plant is defined as a plant that produces electricity and heat, either simultaneously or both separately for further consumption.

 

3. Coal which is used in industrial production as a raw material or auxiliary material or in direct first use in the manufacturing goods, which is delivered by an authorised warehousekeeper for consumption in an area of the Community other than Finland, and coal which is used in the production of electricity. However, the latter exemption does not apply to coal used in electricity production in small power plants.

 

4. Natural gas which is used in industrial production as a raw material or auxiliary material or used in direct first use in the manufacturing goods, as a source of energy in an oil refining process, and in the production of electricity, under certain conditions (same as for coal, reported above).

 

5. CO2 tax on fossil fuels used in combined heat and power production is halved.

 

6. In cases where the excise duties paid on energy products during the accounting period by a company which operates in the industry, and the excise duties contained in the acquisition price of these products exceed 0.5 per cent of the company’s value added during the accounting period, the company is entitled to apply, on the exceeding amount, for a refund of 85 per cent of the amount of the excise duties paid for the products or the excise duties contained in their acquisition price. (energy-intensive enterprises). Only the part exceeding 50,000 EUR is refunded.

 

7. A person who carries on professional agriculture may apply for a refund of size of energy content tax for gas oil, heavy fuel oil and biofuel, and 1.2 ct/KWh for electricity used in such cultivation.

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded
Unleaded 681.30
Gas oil
  per 1,000 litres
Propellant use 506.10
Industrial/Commercial use 187.40
Heating - Business use 187.40
Heating - Non-business use 187.40
Kerosene
  per 1,000 litres
Propellant use 740.20
Industrial/Commercial use 740.20
Heating - Business use 740.20
Heating - Non-business use 740.20
Heavy fuel oil
  per 1,000 kg
Heating - Business use 221.20
Heating - Non-business use 221.20
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 0.00
Industrial/Commercial use 0.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 4.29
Industrial/Commercial use 4.29
Heating - Business use 4.29
Heating - Non-business use 4.29
Coal
  per gigajoule per 1,000 kg
Heating - Business use 154.42
Heating - Non-business use 154.42
Coke
  per gigajoule per 1,000 kg
Heating - Business use 154.42
Heating - Non-business use 154.42
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 154.42
Heating - Non-business use 154.42
Electricity
  per MWh
Business use 7.03
Non-business use 22.53

Comments

Excise   duty rates on liquid fuels as of 1 January 2015

 

 

 

 

 

 

TAX RATE   TABLE

Product 

Product   category 

Energy   content tax 

Carbon   dioxide tax 

Strategic   stockpile fee 

Total 

Motor   gasoline c/l

10

51,20

16,25

0,68

68,13

Small   engine gasoline c/l

11

31,20

16,25

0,68

48,13

Bioethanol   c/l

20

33,60

10,67

0,68

44,95

Bioethanol   R c/l

21

33,60

5,33

0,68

39,61

Bioethanol   T c/l

22

33,60

0,00

0,68

34,28

MTBE   c/l

23

41,60

13,21

0,68

55,49

MTBE   R c/l

24

41,60

11,75

0,68

54,03

MTBE   T c/l

25

41,60

10,30

0,68

52,58

TAME   c/l

26

44,80

14,22

0,68

59,70

TAME   R c/l

27

44,80

12,94

0,68

58,42

TAME   T c/l

28

44,80

11,66

0,68

57,14

ETBE   c/l

29

43,20

13,72

0,68

57,60

ETBE   R c/l

30

43,20

11,18

0,68

55,06

ETBE   T c/l

31

43,20

8,64

0,68

52,52

TAEE   c/l

32

46,40

14,73

0,68

61,81

TAEE   R c/l

33

46,40

12,59

0,68

59,67

TAEE   T c/l

34

46,40

10,46

0,68

57,54

Biogasoline   c/l

38

51,20

16,25

0,68

68,13

Biogasoline   R c/l

39

51,20

8,13

0,68

60,01

Biogasoline   T c/l

40

51,20

0,00

0,68

51,88

Ethanol-diesel   c/l

47

14,53

10,90

0,35

25,78

Ethanol-diesel   c/l

48

14,53

5,99

0,35

20,87

Ethanol-diesel   c/l

49

14,53

1,07

0,35

15,95

Diesel   oil c/l

50

31,65

18,61

0,35

50,61

Diesel   oil para c/l

51

24,89

17,58

0,35

42,82

Biodiesel   oil c/l

52

29,01

17,06

0,35

46,42

Biodiesel   oil R c/l

53

29,01

8,53

0,35

37,89

Biodiesel   oil T c/l

54

29,01

0,00

0,35

29,36

Biodiesel   oil P c/l

55

24,89

17,58

0,35

42,82

Biodiesel   oil P R c/l

56

24,89

8,79

0,35

34,03

Biodiesel   oil P T c/l

57

24,89

0,00

0,35

25,24

Light   fuel oil c/l

60

9,30

11,74

0,35

21,39

Light   fuel oil. sulphur-free c/l

61

6,65

11,74

0,35

18,74

Biofuel   oil c/l

62

6,65

11,74

0,35

18,74

Biofuel   oil R c/l

63

6,65

5,87

0,35

12,87

Biofuel   oil T c/l

64

6,65

0,00

0,35

7,00

Heavy   fuel oil c/kg

71

7,59

14,25

0,28

22,12

Kerosene-type   jet fuel c/l

81

55,68

17,99

0,35

74,02

Aviation   gasoline c/l

91

50,72

16,10

0,68

67,50

Methanol   c/l

100

25,60

8,13

0,68

34,41

Methanol   R c/l

101

25,60

4,06

0,68

30,34

Methanol   T c/l

102

25,60

0,00

0,68

26,28

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Excise duty rates on   electricity and certain fuels as of 1 January 2015

           

TAX RATE TABLE 1

Product

Product category

Energy content   tax

Carbon dioxide   tax

Strategic   stockpile fee

Total

Coal,   coal brickets, solid fuels produced from coal (€/t)

1

47,1

106,14

1,18

154,42

Natural   gas (€/MWh)

2

6,65

8,71

0,084

15,444

 

TAX RATE TABLE 2

Product

Product category

Energy content   tax

Carbon dioxide   tax

Strategic   stockpile fee

Total

Electricity (c/kWh)

Electricity used in industry or server rooms is   subject to the lower (II) tax category. Excise duty of the higher (I) tax   category must be paid for all other consumption of electricity. Excise duty   of the higher (I) tax category is collected on electricity used by private   households as well as agriculture, forestry, construction, public   administration and services.

— tax   class I

1

2,24

0,013

2,203

 

— tax class II

2

0,69

0,013

0,703

 

Tall oil (c/kg)

3

22,12

0

22,12

 

Fuel peat (€/MWh)

4

3,40

0

3,40

 

 
Tax due date

The goods are released for consumption from a warehouse, imported from outside the Community or received from another Member State.

 
Tax collector

Liquid fuils

 

1. Warehousekeepers, registered consignees and importers

The declaration has to be filed not later than the 18th day of the calendar month following the tax period, which is the month when the products were released for consumption or received in Finland. The duty has to be paid on or before the 27th day of each calendar month following the tax period.

2. Temporary registered consignees and other occasional consignees

The declaration has to be filed not later than the second and duty has to be paid not later than the 10th day following the day when the products were received in Finland.

3. Importers from outside EU

The duty on importation is usually levied on the taxpayers mentioned above in this paragraph. Only exceptionally is the duty payable in the same way as customs duties. The excise duty is collected by the Customs.

 

Electricity and certain fuels

 

1. Warehousekeepers, registered traders and posessor of the electric network

The declaration has to be filed not later than the 18th day of the calendar month following the tax period, which is one calendar month. The duty has to be paid on or before the 27th day of each calendar month following the tax period.

2. Non‑registered traders and some other taxpayers

The declaration has to be filed and duty paid not later than the second day and the duty has to be paid not later than the 10th day following the day when the products were received in Finland.

3. Imports from outside EU

The duty on imports is usually levied on the taxpayers mentioned above in this paragraph. In the case of natural gas, the excise duty is payable in the same manner as customs duties. The excise duty is collected by the Customs.

 
Special features

Gas oil, motor petroleum and paraffin oil used for heating purposes must contain a reactive reagent for revealing unauthorised use.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 4,000.00 EUR 2.00
2011 3,921.00 EUR 1.99
2010 3,215.00 EUR 1.72
2009 3,097.00 EUR 1.71
2008 3,211.00 EUR 1.66
2007 2,957.00 EUR 1.58
2006 2,982.00 EUR 1.73
2005 2,923.00 EUR 1.78
2004 2,952.00 EUR 1.86
2003 2,882.00 EUR 1.90
2002 2,853.90 EUR 1.93
2001 2,720.30 EUR 1.88
2000 2,628.40 EUR 1.93

Comments

Revenue data includes Excise Duty in Liquid Fuels, Excise Duty on Electricity and Certain Fuels, and the  Strategic Stockpile fee.