Dates for submitting declarations and tax payments

 Published: 30.11.2020. 13.55


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  Excise tax declaration form and duty payment deadlines
Taxpayer/type of declaration Oil products (excluding gas) Alcoholic beverages Tobacco products Coffee and non-alcoholic beverages e-cigarette fluids Natural gas
Authorised warehousekeeper Excise tax declaration form and duty payment within 15 days following the end of the taxation period
Other persons
Declaration submission within 5 business days following excise duty payment deadline or, if excise duty is paid prior to the dispatch of goods from another Member State, within 5 business days following receipt of goods.
Excise duty payment within 5 business days following the importation or receipt of goods or prior to the dispatch of goods from another Member State.
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Registered consignor
Declaration submission within 5 business days following excise duty payment deadline
Excise duty payment within 15 days 
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Registered consignee Excise tax declaration form and duty payment within 15 days following the end of the taxation period -
Temporary registered consignee
Declaration submission within 5 business days following excise duty payment deadline
Excise duty payment within 5 business days following receipt of goods
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Importer
Declared upon submitting a customs declaration
Excise duty payment prior to application for customs procedures
Natural gas trader - Excise tax declaration form and duty payment within 15 days following the end of the taxation period
Public trader
End user
Importer and seller of natural gas for retail trading as fuel
Operator of natural gas distribution system



 

Registration of fuel tanks

 
Private individuals and businesses, registered taxpayers, who use fuel other than gas for their own needs (business activities) must register fuel storage tanks with a capacity of 1m3 or greater in EDS.
 

Distance sales of alcoholic beverages during COVID-19

What is a distance contract?
A distance contract is an agreement between a consumer and a seller or service provider which they have concluded by one or more means of distance communication for the sale of goods or services. 
Means of distance communication include but are not limited to the telephone, Internet, e-mail, fax, and other means of transmission of information.
 
Sale of alcoholic beverages using distance contracts is allowed only between legal enterprises licenced to sell alcohol and private individuals who are over the age of 18! The supplier must verify the age of the buyer at the time of delivery of the alcoholic beverages.
 
Delivery is prohibited from 22:00 to 08:00.
 
If the supplier repeatedly does not comply with the law and does not verify the age of the buyer, the seller’s retail license for sale of alcoholic beverages will be revoked.