Excise duties

Our services related to excise taxation cover questions related to the sale, purchase, and transfer of excise goods. We assist companies in organising excise activities, improving efficiency, and handling tax disputes

Is your company planning new activities subject to excise duty, or do you need assistance in streamlining your existing excise duty processes? Do you need support during tax audits or tax disputes? PwC offers a wide range of advisory services related to excise duties, covering all aspects of excise duties from organising and optimising operations to system development.

Our services are tailored to the specific needs of each company and case, and they can range from individual assignments to larger projects, both in Finland and internationally. Our team consists of experienced excise duty experts who help your company find the best solutions in various situations.

The scope of excise duties

Car tax
Excise duty on alcohol and alcoholic beverages
Excise duty on beverage containers
Excise duty on certain fuels (coal, tall oil, peat)

Excise duty on electricity
Excise duty on liquid fuels
Excise duty on mining minerals
Excise duty on natural gas

Excise duty on soft drinks
Excise duty on tobacco and tobacco products
Strategic stockpile fee
Waste tax

Our services

Excise tax registrations and permits

The production, storage and receipt of excise goods from other countries usually require an excise duty permit granted by the Tax Administration. The permit can be either indefinite or consignment-specific, and its scope can vary from comprehensive permits covering production and storage to more limited ones. We assist your company in selecting the most suitable excise tax permit and provide support in the application process and in designing the necessary procedures for the permit.

Excise tax process design and documentation

We help companies design and document their internal excise duty operations. We assist in identifying the critical processes and functions where the requirements of excise duty legislation need to be considered. Our services also include determining excise goods, drafting internal excise duty guidelines, integrating excise duty decision-making into the company's IT systems, and designing and implementing effective tax reporting tools.

Optimisation of excise taxes

We assist companies in leveraging the tax exemptions and reduced tax rates provided by excise tax legislation. For example, in industry, significantly lower-taxed electricity under the electricity tax class II can be used, and under certain conditions, tax-free fuels can be utilised. Reduced taxes or tax exemptions can be implemented either directly when purchasing or using the products or retrospectively through a refund procedure. Refunds can be claimed retroactively for up to three years.

Other obligations related to excise tax liability

Excise duty liability can include other obligations beyond actual tax liabilities, especially for energy products. These obligations include, for example, the distribution obligation for renewable fuels, the sustainability system for renewable fuels, the reduction and reporting obligation for fuel suppliers (FQD) and the emissions trading for the distribution of fossil fuels (ETS2). We assist companies with all questions and processes related to these obligations.

Appeals, audits and court processes

Errors in excise duties can lead to significant financial sanctions, such as retroactive collection of duties for several years, tax increases and interests. Additionally, errors can cause reputational damage and even criminal consequences. Sanctions for errors can be mitigated by seeking corrections proactively and through active measures during tax audits. If necessary, a contentious issue can be taken to court. We assist companies with all matters related to appeals, audits and court processes.

Application matters

We assist companies with application matters related to excise duties. For example, a company can apply for an advance ruling to clarify the interpretation of the law in a specific tax matter or request binding tariff information (BTI) to determine the customs classification and excise status of a product. In some situations, excise duty or interest can be reduced or waived through a relief application due to evident unreasonableness.