Refund of excise duty on diesel fuel

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:

Period Refundable excise duty rate.
01.07.18 – 31.12.18 € 0,1775 per liter (for trucks)
01.07.18 – 31.12.18 € 0.2175 per liter (for buses)
01.01.18 – 30.06.18 € 0,1775 per liter (for trucks)
01.01.18 – 30.06.18 € 0,2175 per liter (for buses)
01.07.17 – 31.12.17 € 0,1142 per liter (for trucks)
01.07.17 – 31.12.17 € 0,1542 per liter (for buses)
01.01.17 – 30.06.17 € 0,1142 per liter (for trucks)
01.01.17 – 30.06.17 € 0,1542 per liter (for buses)
01.07.16 – 31.12.16 € 0,0796 per liter (for trucks)
01.07.16 – 31.12.16 € 0,1196 per liter (for buses)
01.01.16 – 30.06.16 € 0,0786 per liter (for trucks)
01.01.16 – 30.06.16 € 0,1186 per liter (for buses)
01.07.15 – 31.12.15 € 0,0487 per liter (for trucks)
01.07.15 – 31.12.15 € 0,0887 per liter (for buses)
01.01.15 – 30.06.15 € 0,0487 per liter (for trucks)
01.01.15 – 30.06.15 € 0,0887 per liter (for buses)

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:

Period  Refundable excise duty
December 2018   € 0,06272 per liter
November 2018   € 0,06272 per liter
October 2018   € 0,06272 per liter
September 2018   € 0,06272 per liter
August 2018   € 0,06272 per liter
July 2018   € 0,06272 per liter
June 2018   € 0,06272 per liter
May 2018 :  € 0,08530 per liter
April 2018 :  € 0,08530 per liter
March 2018   € 0,09605 per liter
January 2018   € 0,09605 per liter
March 2016 – December 2017   € 0,09605 per liter
February 2016 € 0,09575 per liter
January 2016 € 0,08746 per liter

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:

Period Refundable excise duty
01.10.18 – 31.12.18 € 0,21418000 per liter
01.07.18 – 30.09.18 € 0,21418000 per liter
01.04.18 – 30.06.18 € 0,21418000 per liter
01.01.18 – 31.03.18 € 0,21418000 per liter
01.10.17 – 31.12.17 € 0,21418000 per liter
01.07.17 – 30.09.17 € 0,21418000 per liter
01.04.17 – 30.06.17 € 0,21418000 per liter
01.01.17 – 31.03.17 € 0,21418000 per liter
03.12.16 – 31.12.16 € 0,21418000 per liter
01.10.16 – 02.12.16 € 0,21418609 per liter
01.07.16 – 30.09.16 € 0,21418609 per liter

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:

Period Reimbursable excise duty
01.01.19 – 31.03.19 HUF 7 per liter
01.10.18 – 31.12.18 HUF 7 per liter
01.07.18 – 30.09.18 HUF 7 per liter
01.04.18 – 30.06.18 HUF 7 per liter
01.01.18 – 31.03.18 HUF 7 per liter
01.10.17 – 31.12.17 HUF 7 per liter
01.07.17 – 30.09.17 HUF 7 per liter
01.04.17 – 30.06.17 HUF 7 per liter
01.01.17 – 31.03.17 HUF 17 per liter

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:

Period Refundable excise duty
01.01.19 – 31.01.19 € 0,2476158 per liter
01.12.18 – 31.12.18 € 0,2476158 per liter
01.11.18 – 30.11.18 € 0,2476158 per liter
01.10.18 – 31.10.18 €  0,2476158  per liter
01.09.18 – 30.09.18 € 0,2476158   per liter
1.08.18 – 31.08.18 €  0,2374094 per liter
19.07.18 – 31.07.18 € 0,2374094 per liter
11.07.18 – 18.07.18 € 0,2374094 per liter
01.07.18 – 10.07.18 € 0,2328094 per liter
23.06.18 – 30.06.18 € 0,2328094 per liter
13.06.18 – 22.06.18 € 0,2249094 per liter
05.06.18 – 12.06.18 € 0,2212094 per liter
01.06.18 – 04.06.18 € 0,2133094 per liter
01.05.18 – 31.05.18 € 0,2133094 per liter
01.04.18 – 30.04.18 € 0,2133094 per liter
09.03.18 – 31.03.18 € 0,2133094 per liter
01.03.18 – 08.03.18 € 0,2075094 per liter
13.02.18 – 28.02.18 € 0,2075094 per liter
06.02.18 – 12.02.18 € 0,1930094 per liter
01.02.18 – 05.02.18 € 0,1859094 per liter
01.01.18 – 31.01.18 € 0,1859094 per liter
01.12.17 – 31.12.17 € 0,1774298 per liter
01.11.17 – 30.11.17 € 0,1774298 per liter
01.10.17 – 31.10.17 € 0,1774298 per liter
01.09.17 – 30.09.17 € 0,1774298 per liter

Calculate the amount you can recover from VAT and Excise

To help you identify the potential amount of the excise duty refund, we suggest the following sample calculation, which is based on the excise rates for December 2018. In the fuel field, you can enter fuel you have spent and by choosing where you are traveling you will automatically see how much you can get back. As an average for each country we use prices in euro:

  • France – 0.1775 €
  • Spain –  0.049 €
  • Slovenia – 0.06272 €
  • Italy – 0.21418 €
  • Hungary – 0.022 €
  • Belgium – 0.247616 €

Truckpoint team is on your disposal to answer your questions and to assist you with the required registration documents for the refund of excise duty on diesel fuel.

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2019-03-22T14:43:03+00:00