Payment of excise on energy products
Excise period is one calendar month in which excise duty has been incurred, unless otherwise provided for the in Law on Excise Duties.
The tax payer shall submit an excise declaration to the competent customs authority and shall pay the excise tax no later than the 15th following the expiry of each calendar month, unless otherwise provided for the in Law on Excise Duties. The excise declaration is submitted to the competent customs authority in electronic form.
The holder of an excise warehouse shall submit excise declaration within 15 days after the end of each calendar month and when no excise tax has been incurred for the corresponding excise period.
In the case of termination of the validity of the excise permit referred to in Article 16 paragraph (3) of the Law on Excise Duties, the holder of the excise warehouse is obliged to complete all procedures resulting from the excise permit, including inventory of excise goods, within the deadlines provided for each individual activity. The submission of the excise declaration and the payment of the excise duty are carried out within 30 days from the day of the cessation of validity of the excise permit, except in the case of bankruptcy or liquidation. The excise declaration, in addition to the calculated amount of the excise duty for the excise period when the excise permit ceased to be valid, also contains the excise duty that is paid for all excise goods for which it has not been paid, and which are kept in the warehouse after the permit has ceased to be valid, as well as for excise goods sent from the warehouse, and which are in the procedure of excise suspension, whose delivery to the destination, and in the case of export, whose removal outside the excise area, is not confirmed until the day of termination of the validity of the excise permit. The amount of excise duty for excise goods kept in the warehouse is calculated by applying the excise rates and amounts that are in effect on the day the permit expires, and for excise goods sent, the rates and amounts that are valid on the day of dispatch. In the event that the proof that the excise goods have been delivered to their destination is obtained one day after the license has expired, the excise duty may, within three years from the date of dispatch of the goods, submit a request for a refund of the overpaid excise duty for the amount of excise goods delivered to their destination or exported outside the excise area.
If the holder of the excise warehouse for the excise goods that are in stock, ceases to work due to bankruptcy or liquidation proceedings, the submission of the excise declaration and the payment of the excise duty shall be made within 30 days from the sale of the excise goods. If in the bankruptcy or liquidation procedure the excise goods are not sold, the holder of the excise warehouse may not divide them and assign them to the creditors for the settlement of the obligations, without submitting an excise declaration and paying the excise duty no later than the day of the departure.
In case of termination of the validity of the exempted user authorization, the exempted user is obliged to submit excise declaration and pay the excise duty within 15 days from the day of the termination of the validity of the authorisation. For the calculation of the excise duty, the excise rates and amounts that are in force on the day of the termination of the validity of the approval shall apply.
As an exception, persons who are not registered in the electronic register of excise duty payers, and who own, produce, trade, store, store, process excise goods, shall become excise duty holders and submit an excise declaration and pay excise duty in accordance with the special provisions that apply to the said excise goods of the Law on Excise Duties.
During importation, payment of the excise duty is made in accordance with the customs regulations.
Correction of an excise declaration is made with a prior request, submitted to the competent customs authority within five years from the date of the submitted excise declaration. As an exception, the deadline for correction of the declared quantity of excise goods in the excise declaration shall be three months, whereby the taxpayer submits additional excise declaration with amended data, while the competent customs authority, after conducting checks, corrects the excise declaration. In case of lower amount of excise duty than the declared one has been determined, a refund of excise duty has to be done on the basis of the submitted request. In cases of determined excise duty higher than the declared amount, additional payment has to be made within a period of 15 days from the correction of the excise declaration.