Calculate and pay energy tax

What deadlines must be paid attention to?

Filing the tax return

in case of withdrawal from a tax warehouse:
- By the 15th day of the month following the month in which the tax arose.
- if the tax arose from 1 to 18.12, by 22.12 (does not apply to companies that paid less than 60 million euros of energy tax in the previous calendar year)
- if the tax arose between 19 and 31.12, by 15.1 of the following year

in case of production outside the tax warehouse: immediately

in other cases: as a rule, without delay
Paying the tax

in case of withdrawal of energy products from the tax warehouse:
- by the 10th day of the 2nd month following the month in which the tax arose
- for tax incurred in November: by 27.12.

in case of production outside the tax warehouse: immediately

if the tax arises because a prohibition was disregarded: immediately

in other cases: as a rule immediately
The deadlines for submission and payment in detail can be found on the website of the Customs Administration.

How long does it take to process

Processing usually takes between 1 day and 3 months.

What are the costs?

There are no costs for you.
In some cases, you may have to provide security for the expected tax.
In the event of late payment, a late payment surcharge may be levied.