Refund of excise duty on diesel fuel

As a transport company registered in an EU and traveling in EU countries, you have the right to reimburse the VAT charged on fuels, tolls, as well as other goods and services. Along with the right to reimburse the VAT, some European countries also have the opportunity to partially refund the excise duty on diesel fuel. These countries are France, Spain, Slovenia, Italy, Hungary and Belgium. Below we will present the requirements in each of these countries, as well as the rates of refundable excise duty rate.

France

All trucks with a total gross weight over 7,5 t, as well as buses for passenger transport with minimum 9 seats, are entitled to reimbursement of excise duty. The excise duty may be reimbursed for a period of two years from the date of registration with an excise duty agent. The excise duty shall be refunded only on duly issued invoice, in which: the vehicle registration number; petrol station /region of refueling; quantity and unit price are stated. The rate of refundable excise duty in France is as follows:

Spain

All trucks with a total gross weight over 7,5 t have the right to reimburse excise duty. Please note that excise duty can only be refunded after registration with the Spanish authorities and obtaining an excise license number. For an earlier period, the excise duty is not refundable. The rate of refundable excise duty in Spain is EUR 0,049 per liter of refillable fuel, irrespective of the refueling region in Spain.

Slovenia

All trucks with a total gross weight over 7,5 t, as well as buses for passenger transport with minimum 9 seats, are entitled to reimbursement of excise duty. The excise duty may be reimbursed for a period of one year from the date of registration with an excise duty agent. An obligatory condition is that the registration number of the vehicle to be entered on the invoice. The rate of the refundable excise duty in Slovenia is as follows:

Italy

All trucks with a total gross weight over 7,5 t and minimum emission class 3, as well as buses for the transport of passengers with at least 9 seats have the right to reimburse the excise duty. The excise duty is refunded for a three-month period. An obligatory condition is that the registration number of the vehicle to be entered on the invoice. The rate of the refundable excise duty in Italy is as follows:

Hungary

All trucks with a total gross weight over 7,5 t, as well as buses for passenger transport with minimum 9 seats, are entitled to reimbursement of excise duty. The excise duty may be reimbursed retroactively, with the request for reimbursement being submitted every quarter. An obligatory condition is that the registration number of the vehicle to be entered on the invoice. The rate of the reimbursable excise duty in Hungary is as follows:

Belgium

All trucks with a total gross weight over 7,5 t, as well as buses for passenger transport with minimum 9 seats, are entitled to reimbursement of excise duty . Please note that excise duty can only be refunded after registration with the Belgian authorities and obtaining an excise duty license number. For an earlier period, the excise duty is not refundable. The rate of the refundable excise duty in Belgium is as follows: