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Measures List
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Measure Name
Date when measure came into force
Higher excise duty on energy products 2010/05/03
Increase in H.Fuel oil, LPG & Nat. Gas tax rates 2011/06/27
Change in tax rates 2012/10/15
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Ειδικός φόρος κατανάλωσης ενεργειακών προϊόντων
Tax name in English Excise duty on energy products
Member State EL-Greece
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No 2386/1996 art.15, Law No 2753/1999 art.19, Law No 2960/2001 articles 72 to 78, Law No 3336/2005 art. 1, Law No 3483/2006 art. 10,Law No 3517/2006 art. 4 & 5 , Law No 3583/2007, Chapter A, articles 16 to 21, Law No 3634/2008, art. 22 & 28, law No 3775/2009, art.34, Law 3828/2010 art. 1, Law 3833/2010 art. 15 & 16, Law 3845/2010 art.4, Law 3899/2010 art. 5, Law 3986/2011 art. 36 and Law 4024/2011 art.38, Law No 4092/2012, art.5, Law No. 4093/2012, par. E.3, Law 4301/2014, art. 29, par. 1, and Law 4261/2014, art. 184, par. 6  (Ministerial decision is pending to allow for the application of the measure)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Greece.

 
Taxpayers
  • Authorised warehouse-keepers
  • Registered consignees
  • Temporary registered consignees
  • Tax representatives
  • Importers from Third Countries
 
Tax object and basis of assessment

 Energy products.

 The taxable unit is measured in 1,000 lt, 1,000 Kg, gigajoule, or Mwh depending on case basis.

 
Deductions, Allowances, Credits, Exemptions

EXEMPTIONS

  • Energy products, when they are supplied to aircraft carrying out air transport but not private leisure flights, vessels carrying out sea transport or fishing within EU waters but not to private leisure boats etc.
  • Diesel oil, kerosene, white spirit and other light oils purchased and used by the industry exclusively as raw material for production purposes.
  • Diesel oil destined as electro-insulating material for electric alternators.
  • Aromatic hydrocarbon used by the industry exclusively as raw material for production purposes
  • Coal and coke of CN code 2701, 2702 & 2704 which are used exclusively for the production of electric energy.
  • Coal and coke of CN code 2701, 2702 & 2704 which are used in mineralogical process as this is defined in the NACE nomenclature under code DI 26.
  • Coal and coke of CN code 2701, 2702 & 2704 which is used for chemical reduction and in electrolytic metallurgical process.
  • Electricity used in agriculture
  • Electricity of solar, wind, tidal or geothermal origin
  • Electricity used for the purposes of chemical reduction and in electrolytic and metallurgical processes

DEDUCTIONS

  • Liquid petroleum Gas (LPG) and methane used in agriculture - € 0.29 per 1,000 lt.
  • Diesel oil used exclusively in agriculture – return of tax which is estimated as the difference between the normal excise duty rate (330€ /1,000 lt.) and the minimum rate (66€/1,000lt.)
  • Diesel oil used by industries, hospitals and hotels in stationary motors and machinery - return of tax € 125 per 1,000 lt.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 681.00
Unleaded 670.00
Gas oil
  per 1,000 litres
Propellant use 330.00
Industrial/Commercial use 330.00
Heating - Business use 330.00
Heating - Non-business use 330.00
Kerosene
  per 1,000 litres
Propellant use 330.00
Industrial/Commercial use 330.00
Heating - Business use 330.00
Heating - Non-business use 330.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 38.00
Heating - Non-business use 38.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 330.00
Industrial/Commercial use 120.00
Heating - Business use 60.00
Heating - Non-business use 60.00
Natural Gas
  per gigajoule
Propellant use 0.00
Industrial/Commercial use 1.50
Heating - Business use 1.50
Heating - Non-business use 1.50
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.30
Heating - Non-business use 0.30
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.30
Heating - Non-business use 0.30
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.30
Heating - Non-business use 0.30
Electricity
  per MWh
Business use 2.50
Non-business use 2.20

Comments

The rate differs for each product and is laid down in Article 73 of Law No 2960/01, as subsequently amended.

Gas oil for heating: a winter period is defined in Greece (from 15 October to 30 April) during which a reduced rate of 230EUR per 1,000lt is applied. The normal rate of excise duty is 330EUR per 1,000 lt.

Other products:

  • Aircraft petrol:     €697 per 1,000 lt
  • Benzol, tutolol, xylol and other aromatic hydrocarbon mixtures: €372 per 1,000 Kg
  • White spirit:         €20 per 1,000 Kg
  • Other light oils:    €12 per 1,000 Kg
  • Biodiesel:           €330 per 1,000 lt

 

There is a differentation on the aforementioned electricity rates as follows:

Electricity rates    per MWh

Business use

- consumers of high voltage

- other business use

 

2.50

5.00 

Non-business use

- Households

- other non-business use

 

2.20

5.00

 
Tax due date

When the products are released for consumption or when shortages are recorded in accordance with article 65 (par.3) of Law No 2960/2001.

Release for consumption of products subject to excise duty is considered:

  • the departure of those goods, including irregular departure, from a duty suspension arrangement;
  • the holding of those goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of Community law and national legislation;
  • the production of those goods, including irregular production, outside a duty suspension arrangement;
  • the importation of those goods, including irregular importation, unless those goods are placed, immediately upon importation, under a duty suspension arrangement.

In particular for:

  • Electricity and Natural gas, the distributor or redistributor is obliged to submit a tax declaration to the competent customs authority until the twentieth of each month at the latest, for the bills of electricity or natural gas which were issued the previous month and regard quantities that were delivered to the final consumer
  • Coal & Coke, the companies that sell these products to consumption are obliged to submit a tax declaration to the competent customs authority until the twentieth of each month at the latest, for the sales of the previous month.
 
Tax collector

In most cases these products, are produced in customs controlled areas, and thus the tax payable on them is collected by the customs authorities when they are released for consumption.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,974.00 EUR 2.08
2011 4,028.00 EUR 1.95
2010 4,004.00 EUR 1.77
2009 2,784.00 EUR 1.17
2008 2,680.00 EUR 1.11
2007 2,739.00 EUR 1.18
2006 2,458.00 EUR 1.13
2005 2,407.00 EUR 1.21
2004 2,343.00 EUR 1.21
2003 2,280.00 EUR 1.27
2002 2,166.00 EUR 1.32
2001 2,261.00 EUR 1.49
2000 2,151.00 EUR 1.50
1999 2,301.00 EUR 1.64
1998 2,449.00 EUR 1.90
1997 2,467.00 EUR 1.95
1996 2,444.00 EUR 2.13
1995 2,221.00 EUR 2.12

Comments