Taxes in Europe Database v2
Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods. Act 88 of 2003 on energy tax.
The person who releases the excise goods into free circulation. In case of electricity, natural gas, coal, coke and lignite the trader, the user or the producer.
Energy products (see special features).
The quantity of the product.
D: direct exemptionR: reimbursement
Tax exemption applies to:
Reduced level of taxation applies to gas oil used for agricultural, horticultural or piscicultural works and in forestry (R).Reduced level of taxation applies to gas oil for commercial use (R).Reduced level of taxation applies to the bioethanol part of E85 (D).Tax exemption applies to all excise products supplied for the use in context of diplomatic or consular relations and for international organizations (R).
Heavy fuel oil:
In the case of the authorized warehouse keeper and registered trader: until the 20th day of the month following the month, in which the excise goods were released into free circulation.
In the case of the importer from third country: the duty is imposed by the customs authority and shall be paid until the day indicated in the decision established by the customs authority.
In case of electricity, natural gas, coal, coke and lignite the 20th day of the month following the month of performance, purchase, release into free circulation in accordance with customs regulations or use.
The tax is collected by the National Tax and Customs Administration.
Provisions concerning the heating use of natural gas, electricity, coal, coke and lignite are regulated by the Energy Act.