European Commission Taxes in Europe Database v2
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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).
Liquid fuels
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.
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:
Exemptions:
Exempt from the excise duty are:
1. Fuels:
2. Electricity which:
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.
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
48,13
Bioethanol c/l
20
33,60
10,67
44,95
Bioethanol R c/l
21
5,33
39,61
Bioethanol T c/l
22
0,00
34,28
MTBE c/l
23
41,60
13,21
55,49
MTBE R c/l
24
11,75
54,03
MTBE T c/l
25
10,30
52,58
TAME c/l
26
44,80
14,22
59,70
TAME R c/l
27
12,94
58,42
TAME T c/l
28
11,66
57,14
ETBE c/l
29
43,20
13,72
57,60
ETBE R c/l
30
11,18
55,06
ETBE T c/l
31
8,64
52,52
TAEE c/l
32
46,40
14,73
61,81
TAEE R c/l
33
12,59
59,67
TAEE T c/l
34
10,46
57,54
Biogasoline c/l
38
Biogasoline R c/l
39
8,13
60,01
Biogasoline T c/l
40
51,88
Ethanol-diesel c/l
47
14,53
10,90
0,35
25,78
48
5,99
20,87
49
1,07
15,95
Diesel oil c/l
50
31,65
18,61
50,61
Diesel oil para c/l
51
24,89
17,58
42,82
Biodiesel oil c/l
52
29,01
17,06
46,42
Biodiesel oil R c/l
53
8,53
37,89
Biodiesel oil T c/l
54
29,36
Biodiesel oil P c/l
55
Biodiesel oil P R c/l
56
8,79
34,03
Biodiesel oil P T c/l
57
25,24
Light fuel oil c/l
60
9,30
11,74
21,39
Light fuel oil. sulphur-free c/l
61
6,65
18,74
Biofuel oil c/l
62
Biofuel oil R c/l
63
5,87
12,87
Biofuel oil T c/l
64
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
74,02
Aviation gasoline c/l
91
50,72
16,10
67,50
Methanol c/l
100
25,60
34,41
Methanol R c/l
101
4,06
30,34
Methanol T c/l
102
26,28
Excise duty rates on electricity and certain fuels as of 1 January 2015
TAX RATE TABLE 1
Coal, coal brickets, solid fuels produced from coal (€/t)
1
47,1
106,14
1,18
154,42
Natural gas (€/MWh)
2
8,71
0,084
15,444
TAX RATE TABLE 2
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
2,24
0,013
2,203
— tax class II
0,69
0,703
Tall oil (c/kg)
3
0
Fuel peat (€/MWh)
4
3,40
The goods are released for consumption from a warehouse, imported from outside the Community or received from another Member State.
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.
Gas oil, motor petroleum and paraffin oil used for heating purposes must contain a reactive reagent for revealing unauthorised use.
Revenue data includes Excise Duty in Liquid Fuels, Excise Duty on Electricity and Certain Fuels, and the Strategic Stockpile fee.
