Calculation of excise on petroleum coke

The tax payer calculates the excise duty during the delivery of petroleum coke to the final consumer according to the issued invoices. The excise duty becomes chargeable after the end of the month in which the goods are delivered. The tax payer is obliged to calculate the excise duty on the petroleum coke within the tax period and in accordance with the prescribed tax base and the rates applicable on the day when the excise duty has become chargeable. The tax period is one calendar month. The tax payer shall be obliged to submit an excise declaration to the competent customs authority for the established obligation for excise duty on coal, coke, and lignite and petroleum coke and pay the excise duty within 15 days after the expiration of each calendar month.

When importing petroleum coke, the obligation to calculate and pay excise duty shall occur pursuant to the customs regulations, except in cases where the importer is an excise taxpayer authorization holder for petroleum coke referred to in Article 114 of the Law on Excise Duties or an exempted user authorization holder.