Periodic excise duty and consumer taxes returns
Periodic declarants are:
- authorised holders of an excise warehouse
- authorised holders of an establishment for goods liable to consumer taxes
- tax representatives of remote vendors
When you are required to file periodic excise duty and consumer taxes returns you will be issued a tax return letter with the payment reference. The letter states the latest dates on which the Tax and Customs Administration must have received your return and payment. You are not issued a giro collection form.