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Generic Tax Name Excise duty - Energy products(EU harmonised)
Tax name in the national language Droits d´accise sur les produits énergétiques et l´électricité/Accijnzen op energieproducten en elektriciteit
Tax name in English Excise duties on energy products and electricity
Member State BE-Belgium
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/03/16
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

Council Directive 2008/118/EEC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It is transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. It is transposed into Belgian law bij the programme law of 27 December 2004 (BOJ of 31 December 2004).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

A small part of the revenue is allocated to the financing of the CREG (Belgian Commission for the regulation of electricity and gas). 

 
Geographical Scope

Territory of Belgium.

 
Taxpayers

General principle: the person who releases energy products, even irregularly, for consumption on the Belgian market. For coal, excise duties are levied at the moment of delivery to the retailer. Excise duties on electricity and natural gas are due at the moment of delivery from the distributor to the final consumer.

 
Tax object and basis of assessment

Energy products and electricity.

Basis of assessment: see 'Rate'.

 
Deductions, Allowances, Credits, Exemptions

Exemptions

1. Exemptions are provided (unless otherwise stipulated) for:

a. energy products used for purposes other than as motor fuels or as heating fuels;

b. dual use of energy products (=used both as heating fuels and for purposes other than as motor fuels or heating fuel; e.g. the use of energy products for chemical reduction and in electrolytic and metallurgical processes);

c. electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes;

d. energy products and electricity used for mineralogical processes;

e. energy products (except heavy fuel oil, coal, coke and lignite) and electricity used to produce electricity and electricity used to maintain the ability to produce electricity;

f. energy products supplied for use as motor fuel or heating fuel for the purpose of air navigation, excluding private pleasure flying;

g. energy products supplied for use as motor fuel or heating fuel for the purposes of navigation within Community waters (including fishing) and electricity produced on board a craft, excluding private pleasure craft.

2.Further exemptions are provided for the following products used under fiscal control (unless otherwise stipulated):

a. taxable products used in the field of pilot projects for the technological development of more environment-friendly products or in relation to fuels from renewable resources;

b. where produced by a user for private use, electricity a) of solar, wind, wave, tidal or geothermal origin, b) of hydraulic origin produced in hydroelectric installations, c) generated from biomass, from products produced from biomass of from fuel cells (scope of the exemption limited to electricity corresponding to legal provisions in respect of green certificates or of combined heat and power generation);

c. energy products and electricity used for combined heat and power generation;

d. electricity produced by a user for private use from combined heat and power generation provided the combined generators are environmentally friendly;

e. motor fuel used for the manufacture, development, testing and maintenance of aircraft and ships;

f. gas oil, kerosene and electricity used for the carriage of passengers and goods by rail;

g. gas oil, kerosene and heavy fuel oil supplied for use as fuel for navigation on inland waterways (including fishing), excluding navigation in private pleasure craft, and electricity produced on board a craft;

h. gas oil, kerosene and heavy fuel oil used for dredging operations in navigable waterways and in ports;

i. gas oil, kerosene, heavy fuel oil, LPG, natural gas, electricity, coal, coke or lignite used exclusively in agricultural, horticultural or piscicultural works and in forestry (under certain conditions);

j. (lapsed);

k. coal, coke, lignite and solid fuels, where used by households;

l. natural gas and LPG, where used as propellants;

m. coleseed oil used as motor fuel, when produced by a natural person or a legal person who acts alone or in collaboration with others, depending on his own production, and when sold to an end user without intermediary;

n. (lapsed);

o. electricity supplied by the distributor to a “protected residential customer on low incomes or in precarious situations”;

p. natural gas supplied by the distributor to a “protected residential customer on low incomes or in precarious situations”.

Under certain conditions, where energy products released for consumption in another Member State are either contained in standard tanks of commercial motor vehicles and intended to be used as fuel by those same vehicles or contained in special packages and intended to be used to operate the systems equipping those same packages during the course of the transport, they shall not be subject to excise duty in Belgium.

In order to prevent exempt oils from being used as motor fuel, they shall either be denatured or an amount of not less than 6 grams and not more than 9 grams of Solvent Yellow 124 shall be added per 1,000 litres of mineral oil. Moreover, exempt gas oil, and in certain cases heavy fuel oil, shall be identified by addition of a red pigment.

Tax credits:

As a rule, a cash payment is required at the time the tax debt arises. Provided certain conditions are met and a security is given, a term of payment may be granted.

As far as energy products (excl. natural gas, coal, coke and lignite) are concerned, the term of payment runs until the Thursday of the week following the week during which the declaration of release for consumption has been filed.

As far as electricity and natural gas are concerned, excise duty becomes chargeable by the provider at the time he supplies them to the consumer. Where continuous supplies of natural gas or electricity give rise to successive account statements or payments, the supply is deemed to occur at the expiry of each period to which an account statement or a payment relates. The provider must file, at the latest the 20th day of each month, a declaration of release for consumption with regard to consumption and intermediary invoices of the previous month, and pay cash the chargeable excise duty. As far as excise duty chargeable on intermediary invoices is concerned, the provider can pay them by means of advances.

As regards coal, coke and lignite, excise duty becomes chargeable at the time they are supplied to the retailer by companies which have to be registered for that purpose according to the procedures laid down by the Minister of Finance, unless the producer, importer, introducer or possibly his tax representative substitute these registered companies for the obligations imposed upon them. “Retailer” means any natural person or legal body delivering coal, coke or lignite to natural persons or legal bodies for their own consumption. “At the time they are supplied to the retailer" means the date the invoice relating to the delivery was issued. The registered company must file, at the latest the Thursday of the week following the week during which the invoice has been issued, a declaration of release for consumption, and pay cash the chargeable excise duty. Where the release for consumption occurs with exemption from excise duty, the declaration of release for consumption must be filed at the latest the 15th of the month following the month during which the invoice has been issued.

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 637.67
Unleaded 570.62
Gas oil
  per 1,000 litres
Propellant use 373.25
Industrial/Commercial use 21.00
Heating - Business use 18.49
Heating - Non-business use 18.49
Kerosene
  per 1,000 litres
Propellant use 580.44
Industrial/Commercial use 21.00
Heating - Business use 17.95
Heating - Non-business use 17.95
Heavy fuel oil
  per 1,000 kg
Heating - Business use 15.00
Heating - Non-business use 15.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 0.00
Industrial/Commercial use 41.00
Heating - Business use 17.35
Heating - Non-business use 17.35
Natural Gas
  per gigajoule
Propellant use 0.00
Industrial/Commercial use 0.00
Heating - Business use 0.99
Heating - Non-business use 0.99
Coal
  per gigajoule per 1,000 kg
Heating - Business use 11.65
Heating - Non-business use 11.65
Coke
  per gigajoule per 1,000 kg
Heating - Business use 11.65
Heating - Non-business use 11.65
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 11.65
Heating - Non-business use 11.65
Electricity
  per MWh
Business use 1.91
Non-business use 1.91

Comments

The above listed rates are rounded. In the tables below, more details are given.

In euro per 1,000 litres at 15 °C, unless otherwise specified

 

Product

Excise duty

Special excise duty

Levy on energy

Total

A. Leaded petrol

245.4146

363.6238

28.6317

637.6701

 

 

 

 

 

 

B.  Unleaded petrol  98 octane

 

 

 

 

 

 

 

 

 

 

 

1.  High-sulphur and high-aromatic

245.4146

354.5238

28.6317

628.5701

2.  Low-sulphur and low-aromatic

2a.  Unblended


245.4146


339.5238


28.6317


613.5701

2b.  Blended with at least 7% vol bioethanol falling within CN code
2207 10 00 (1)



245.4146



296.5739



28.6317



570.6202

 

 

 

 

 

 

 

C. Other kinds of unleaded petrol

1.  Unblended 


245.4146


339.5238


28.6317


613.5701

2.  Blended with at least 7% vol bioethanol falling within CN code
2207 10 00 (1)



245.4146



296.5739



28.6317



570.6202

 

 

 

 

 

 

 

D. Kerosene

 

 

 

 

 

 

1.  Used as motor fuel

294.9933

256.8177

28.6317

580.4427

2.  Used as motor fuel for industrial and commercial applications (2)

 

 

 

 

 

 

-  energy-intensive businesses having entered into agreements or having implemented tradable permit schemes (3)



0



0



0



0

-  businesses having entered into agreements or having implemented tradable permit schemes (3)


9.2960


1.2040


0


10.5000

-  other

18.5920

2.4080

0

21.0000

3.  Used as heating fuel

 

 

 

 

 

 

3.1.  Business use

 

 

 

 

 

 

-  energy-intensive businesses having entered into agreements or having implemented tradable permit schemes



0



0



0



0

-  businesses having entered into agreements or having implemented tradable permit schemes


0


0


8.9738


8.9738

-  other businesses

0

0

17.9475

17.9475

3.2.  Non-business use

0

0

17.9475

17.9475

(1)      Of an alcoholic strength by volume of at least 99% vol, absolute or in the form of ETBE (ethyl tert-butyl ether) falling within CN code 2909 19 00, and which is not of synthetic origin.

(2)      Kerosene used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works and vehicles intended for use off the public highway or which have not been granted authorisation for use mainly on the public roadway.

(3)      Kerosene used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works.

 

Product

Excise duty

Special excise duty

Levy on energy

Total

E.  Gas oil with a sulphur content exceeding 10 mg/kg

 

 

 

 

1.  Used as motor fuel

198.3148

194.7063

14.8736

407.8947

2.  Used as motor fuel for industrial and commercial applications (1)

 

 

 

 

-  energy-intensive businesses having entered into agreements or having implemented tradable permit schemes (2)



0



0



0



0

-  businesses having entered into agreements or having implemented tradable permit schemes (2)


9.2960


1.2040


0


10.5000

-  other

18.5920

2.4080

0

21.0000

3.  Used as heating fuel

 

 

 

 

3.1.  Business use

 

 

 

 

-  energy-intensive businesses having entered into agreements or having implemented tradable permit schemes



0



0


0
+ 0

 

(3)

 



0

-  businesses having entered into agreements or having implemented tradable permit schemes


0


0

5.0000 (3)
+ 4.2427


9.2427

-  other businesses

0

0

10.0000 (3) + 8.4854

18.4854

3.2.  Non-business use

0

0

10.0000 (3) + 8.4854

18.4854

(1)            Gas oil used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works and vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.

(2)            Gas oil used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works.

(3)            Inspection fee.

 

Product

Excise duty

Special excise duty

Levy on energy

Total

F.   Gas oil with a sulphur content not exceeding 10 mg/kg

 

 

 

 

1.   Used as motor fuel

 

 

 

 

1a.  Unblended

198.3148

179.7063 (5)

14.8736

392.8947 (5)

1b.  Blended with at least 5% vol FAME (1) falling within CN code 3824 90 99 and complying to standard NBN EN 14214




198.3148




160.0616 (5)




14.8736




373.2500 (5)

2.   Used as motor fuel for industrial and commercial applications (2)

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes (3)



0



0



0



0

  -   businesses having entered into agreements or having implemented tradable permit schemes (3)



9.2960



1.2040



0



10.5000

  -   other

18.5920

2.4080

0

21.0000

3.   Used as heating fuel

 

 

 

 

3.1. Business use

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes



0



0


0 (4)
+ 0



0

  -   businesses having entered into agreements or having implemented tradable permit schemes



0



0


5.0000 (4)
+ 3.5511



8.5511

  -    other businesses

0

0

10.0000 (4) + 7.1022

17.1022

3.2.  Non-business use

0

0

10.0000 (4) + 7.1022

17.1022

(1)        Fatty acid methyl ester, i.e. a vegetable oil resulting from a chemical processing (esterisation).

(2)        Gas oil used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works, and vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.

(3)        Gas oil used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works.

(4)        Inspection fee.

(5)        A reimbursement amounting to 0.0433 euro per litre is provided for vehicles described in the Programme Law of December 27th, 2004, i.e. taxis, motor vehicles intended for the transportation of disabled persons, motor vehicles having more than 8 seats, excl. the driver’s seat, intended for the transportation of passengers and vehicles with a maximum allowable mass equal to or exceeding 7.5 tons and which are exclusively intended for the transportation of goods by road.

 

Product

Excise duty

Special excise duty

Levy on energy

Total

G. Heavy fuel oil (in euro per     1,000 kg)

 

 

 

 

1.   Business use

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes (1)



0



0



0



0

  -   businesses having entered into agreements or having implemented tradable permit schemes (1)



6.5000



1.0000



0



7.5000

  -   other businesses (1)

13.0000

2.0000

0

15.0000

  -   production of electricity

13.0000

2.0000

0

15.0000

2.   Non-business use

13.0000

2.0000

0

15.0000

 

 

 

 

 

H.  Liquid petroleum gas (in euro     per 1,000 kg)

 

 

 

 

1.   Used as motor fuel

0

0

0

0

2.   Used as motor fuel for industrial and commercial applications (2)

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes (3)



0



0



0



0

  -   businesses having entered into agreements or having implemented tradable permit schemes (3)



18.5920



1.9080



0



20.5000

  -   other

37.1840

3.8160

0

41.0000

3.   Used as heating fuel

 

 

 

 

3.1.  Business use

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes


0


0

0 (4)
or
0 (5)

0 (4)
or
0 (5)

  -   businesses having entered into agreements or having implemented tradable permit schemes


0


0

8.5523 (4)
or

8.6762 (5)

8.5523 (4)
or
8.6762 (5)

  -   other businesses


0


0

17.1047 (4)
or
17.3525 (5)

17.1047 (4)
or
17.3525 (5)

3.2.  Non-business use


0


0

17.1047 (4) or
17.3525 (5)

17.1047 (4)
or
17.3525 (5)

(1)       Except where used to produce electricity.

(2)       LPG used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works and vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.

(3)       LPG used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works.

(4)       Butane.

(5)       Propane.

 

Product

Excise duty

Special excise duty

Levy on energy

Total

I.   Natural gas (in euro per MWh – upper combustion value)

 

 

 

 

1.  Used as motor fuel

0

0

0

0

2.  Used as motor fuel for industrial and commercial applications (1)

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes (2)



0



0



0



0

  -   businesses having entered into agreements or having implemented tradable permit schemes(2)


0


0


0


0

  -   other

0

0

0

0

3.  Used as heating fuel

 

 

 

 

3a.   Business use

 

 

 

 

  -   energy-intensive businesses having entered into agreements or having implemented tradable permit schemes



0



0



0



0

  -   businesses having entered into agreements or having implemented tradable permit schemes



0



0



0.0942



0.0942

  -    other businesses

0

0

0.9889

0.9889

3b.   Non-business use

0

0

0.9889

0.9889

(1)   Natural gas used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works, and vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.

(2)   Natural gas used under fiscal control for stationary motors, plant and machinery used in construction, civil engineering and public works.

 

 

Product

Excise duty

Special excise duty

Levy on energy

Total

J.  Coal, coke and lignite (euro per 1,000 kg)


0


8.6526 (1)


3.0000 (1)


11.6526 (1)

 

 

 

 

 

K. Electricity (euro per MWh)

 

 

 

 

1.    Business use

 

 

 

 

1a.   supplied to end user connected to high-voltage transport or distribution network > 1 kV


0


0


0


0

1b.   supplied to end user connected to high-voltage transport or distribution network £ 1 kV

 

 

 

 

-  energy-intensive businesses having entered into agreements or having implemented tradable permit schemes



0



0



0



0

-  businesses having entered into agreements or having implemented tradable permit schemes



0



0



0.9544



0.9544

-  other businesses

0

0

1.9088

1.9088

 

2.  Non-business use


0


0


1.9088


1.9088

(1)   Exemption for coal, coke and lignite used by households (see below, exemptions, item 2, k).

Where intended for use, offered for sale or used as motor fuel or heating fuel, energy products for which no rate of taxation is specified in the above table (for definitions of these products, see art. 415 of the Programme Law of December 27th, 2004) shall be taxed, according to use, at the rate for the equivalent motor fuel or heating fuel.

In addition to the above-mentioned energy products, any product shall be taxed as an equivalent to motor fuel when it is intended for use, offered for sale or used as motor fuel or as an additive or extender in motor fuels. Likewise, in addition to the above-mentioned energy products, any other hydrocarbon, except for peat, shall be taxed at the rate for the equivalent energy product if it is intended for use, offered for sale or used as heating fuel.

 

 
Tax due date

Excise duty shall be chargeable at the time of release for consumption in the country, i.e. at the time of the departure of excise goods from a duty suspension arrangement, at the time of the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied, at the time of the production of excise goods outside a duty suspension arrangement and at the time of the importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement. Excise duty is also chargeable where the absence of goods which must be subject to excise duties is noticed.

A duty suspension arrangement is a tax arrangement applied to the production, processing, holding and movement of excise goods not covered by a customs suspension arrangement, excise duty being suspended.

As a rule, a cash payment is required at the time the tax debt arises. Provided certain conditions are met and a security is given, a term of payment may be granted.

With respect to energy products (excl. natural gas, coal, coke and lignite), the term of payment runs until the Thursday of the week following the week during which the declaration of release for consumption has been filed. 

In certain cases and under certain conditions, excise duty on excise goods which have been released for consumption in the country, may be reimbursed or remitted. This applies to excise goods held for commercial purposes in another Member State in order to be delivered or used there, to excise goods sold in another Member State via distance selling, to exported excise goods, to the correction of some irregularities or errors, etc. 

Under certain conditions, there are exemptions for diplomats, consular officers, the armed forces, a certain number of (international) organisations, tax-free shops, goods supplied on board an aircraft or ship during the flight or sea-crossing to a third country or a third territory, etc.

As far as electricity and natural gas are concerned, excise duty becomes chargeable by the provider at the time he supplies them to the consumer. Where continuous supplies of natural gas or electricity give rise to successive account statements or payments, the supply is deemed to occur at the expiry of each period to which an account statement or a payment relates. The provider must file, at the latest the 20th day of each month, a declaration of release for consumption with regard to consumption and intermediary invoices of the previous month, and pay cash the chargeable excise duty. As far as excise duty chargeable on intermediary invoices is concerned, the provider can pay them by means of advances.

As regards coal, coke and lignite, excise duty becomes chargeable at the time they are supplied to the retailer by companies which have to be registered for that purpose according to the procedures laid down by the Minister of Finance, unless the producer, importer, introducer or possibly his tax representative substitute these registered companies for the obligations imposed upon them. “Retailer” means any natural person or legal body delivering coal, coke or lignite to natural persons or legal bodies for their own consumption. “At the time they are supplied to the retailer" means the date the invoice relating to the delivery was issued. The registered company must file, at the latest the Thursday of the week following the week during which the invoice has been issued, a declaration of release for consumption, and pay cash the chargeable excise duty. Where the release for consumption occurs with exemption from excise duty, the declaration of release for consumption must be filed at the latest the 15th of the month following the month during which the invoice has been issued.

 
Tax collector

Federal Public Service Finance

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa + am + ao + d2122ca + cm + co

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 4,139.70 EUR 1.19
2008 4,058.20 EUR 1.15
2007 4,149.50 EUR 1.20
2006 4,105.20 EUR 1.26
2005 4,191.30 EUR 1.35
2004 4,145.40 EUR 1.39
2003 3,813.00 EUR 1.35
2002 3,664.80 EUR 1.33
2001 3,632.20 EUR 1.37
2000 3,613.90 EUR 1.40

Comments

The information relative to this file is to be found under the following ESA95 codes:

d214aa and d2122ca - excise duties on mineral oil

d214am and d2122cm - contribution for the surveillance on domestic fuel oil

d214ao and d2122co - contribution on energy