Make it Fast, Make it Easy, Make it Efficient

  • English
    • French
    • Romanian
    • Czech
    • Bulgarian
    • German
    • Spanish
    • Polish

Excise Duty

Excise duty on diesel oil refund

BELGIUM

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Belgium.

Which is the local name of this tax?
The Local name is “Accijnsrecuperatie van professionele diesel”

Who can recover the excise duty on gas oil in Belgium?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones)
The international transport of passengers (vehicles category M2/M3)

Is there any retroactivity?
Yes, it’s 3 years back – if the claimant company has already a license

Which are the current refund rates in Belgium?

FRANCE

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in France

Which is the local name of this tax?
The local name of this tax is “La taxe intérieure de consommation sur les produits énergétiques TICPE ( formerly « taxe intérieure de consommation sur les produits pétroliers » or TIPP)”

Who can recover the excise duty on gas oil in France?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones)
The international transport of passengers (vehicles category M2/M3) by companies established in EU/EFTA countries in course of their economic activity.

Is there any retroactivity?
Yes, it’s 2 years back.

Which are the current refund rates in France?

SLOVENIA

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Slovenia.

Which is the local name of this tax?
The local name of this tax is “PLAČILA TROŠARINE”

Who can recover the excise duty on gas oil in Slovenia?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones). Companies established in Slovenia and EU/EFTA countries in course of their economic activity as propellant.
The international transport of passengers (vehicles category M2/M3) by companies established in EU/EFTA countries in course of their economic activity.

Is there any retroactivity?
Yes, it’s 1 year back (by 31/03 of the following year)

Which are the current refund rates in Slovenia?

SPAIN

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Spain.

Which is the local name of this tax?
The local name of this tax is “Gasóleo Profesional”

Who can recover the excise duty on gas oil in Spain?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones) purchasing the gas oil with a”Gasoleo Profesional” card.
The international transport of passengers (vehicles category M2/M3) purchasing the gas oil with a “Gasoleo Profesional” card.

Is there any retroactivity?
No. The refund starts from the moment when the company is registered.

Which are the current refund rates in Spain?

ITALY

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Italy.

Which is the local name of this tax?
The local name of this tax is “Benefici per il gasolio da autotrazione”.

Who can recover the excise duty on gas oil in Italy?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones).
The international transport of passengers (vehicles category M2/M3).

Is there any retroactivity?
Yes, it’s 2 years back.

Which are the current refund rates in Italy?

CROATIA

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Croata since 01.01.2019

Which is the local name of this tax?
The local name of this tax is “Trosarinsko-postupanje”

Who can recover the excise duty on gas oil in Croatia?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones).
The international transport of passengers (vehicles category M2/M3).

Is there any retroactivity?
Yes, 6 years from the expiration of the year in which the right to excise duty refund has been incurred.

Which are the current refund rates in Croatia?

HUNGARY

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Hungary

Which is the local name of this tax?
The local name of this tax is “Kérelem vámhatósági nyilvántartásba vételhez a kereskedelmi gázolaj utáni adó visszaigénylés érvényesítéséhez” című

Who can recover the excise duty on gas oil in Hungary?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones).
The international transport of passengers (vehicles category M2/M3).

Is there any retroactivity?
Yes, 5 years from the refueling moment.

Which are the current refund rates in Hungary?