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Question: How do gas stations pay excise taxes?

Answer: Payment of excise tax is carried out not later than the deadline for submission of invoices (Article 240 of the Tax Code).

The calculation of the excise tax shall be submitted to the tax authority at the place of tax registration on a monthly basis no later than the 10th of the month following the tax period (month). Gas stations for gasoline, diesel and gas sales cars must submit their invoices to the DSI at their location (Articles 238 and 239 of the Tax Code).

Previously, by January 1, 2019, petrol stations would pay taxes on the use of gasoline, diesel and gas every 10 days (excluded by the Law on Taxation No. 308 dated 24.12.2018).