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Measures List
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Measure Name
Date when measure came into force
Excise on energy -- EU harmonisation 2013/07/01
Increase rates on Petrol, Gas oil and Kerosene 2013/07/23
New increase rates on Petrol, Gas oil and Kerosene 2013/09/03
Increase rates on Petrol, Gas oil and Kerosene 2014/04/18
Results 1 - 4 of 4.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Trošarina na energente i električnu energiju
Tax name in English Excise duty on energy products and electricity
Member State HR-Croatia
Tax in force since 2013/07/01
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

Excise Duty Act - Zakon o trošarinama – ZOT  (Official Gazette, No. 22/13, 32/13 and 81/13) and Ordinance on excise duties (Official Gazette No. 64/13, 129/13, 11/14, 70/14, 157/14 and 8/15)

 

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Territory of the Republic of Croatia

 
Taxpayers

The authorised excise warehousekeeper, the registered consignee, any person releasing excise goods or a person on whose behalf excise goods are released from an excise duty suspension arrangement; the importer of excise goods; the producer of excise goods outside an excise duty suspension arrangement; a consignee of excise goods already released for consumption in another Member State kept for commercial purposes by the consignee in the territory of the Republic of Croatia for the purpose of delivery or consumption. The excise duty payer shall also be the person delivering the excise goods or keeping the excise goods for the purpose of delivery;the vendor from another Member State, or the vendor's tax representative in the case of distance selling or a consignee of excise goods in the Republic of Croatia if the vendor has not notified and lodged a security for the payment of excise duty to the competent authority in accordance with the provisions of this Act prior to the dispatch of goods.

 

Excise duty payers for electricity falling within CN code 2716:

1. suppliers of electricity to end buyers in the Republic of Croatia,

2. suppliers importing or entering electricity for own purposes,

3. producers producing electricity for own purposes.

 

Excise duty payers for natural gas falling within CN codes 2711 11, 2711 21 and 2711 29:

1. suppliers of natural gas to end buyers in the Republic of Croatia,

2. suppliers importing or entering natural gas for own consumption,

3. producers producing natural gas for own consumption.

 

Excise duty payers for solid fuels falling within CN codes 2701, 2702 and 2704:

1. suppliers supplying solid fuels to end users in the Republic of Croatia, or using solid fuels for their own final consumption,

2. end users importing or entering solid fuels for own final consumption.

 
Tax object and basis of assessment

Excise duty shall be paid on energy products used as motor fuel or heating fuel and on electricity unless otherwise provided by the Act.

Energy products are:

  • Petrol (leaded and unleaded)
  • Gas oil
  • Kerosene
  • LPG - liquid petroleum gas
  • Heavy fuel oil
  • Natural gas
  • Coal and coke
  • Electricity
  • Biofuels

The excise duty base for energy products shall be 1,000 kg net weight, 1,000 litres, at basic conditions of temperature of 15° C and gigajoule gross calorific value.

The excise duty basis for natural gas shall be the quantity natural gas measured in gigajoule.

The excise duty basis for electricity shall be the quantity of electricity measured in megawatt hours.

 
Deductions, Allowances, Credits, Exemptions

Excise duty shall not be levied on:

1. energy products used as fuel for the purpose of air navigation other than in private pleasure-flying,

2. energy products used as fuel in navigation, including fishing, and electricity produced on board of a craft, with the exception of those used by floating objects and vessels for private purposes,

3. energy products used by energy and electricity producers in their production facilities for further processing or production of other energy products and electricity, with the exception of those used as motor fuel for vehicles,

4. energy products for combined production of heat and electricity within a single process (cogeneration),

5. energy products used in mineralogical processes,

6. dual use of energy products − where used both as heating fuel and for purposes other than motor fuel or heating fuel (the use of energy products for chemical reduction, in electrolytic and metallurigical processes),

7. energy products used for purposes other than as motor fuel or heating fuel,

8. natural gas used in households and natural gas used as motor fuel.

Excise duty shall also not be levied on:

1. energy products released for consumption in another Member State, contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles and not for further resale,

2. energy products in special containers coming from other Member States and intended for specific use for the operation of supply systems of these containers during transport.

 

Excise duty shall not be levied on electricity:

1. used for chemical reduction and in electrolytic and metallurigical processes,

2. used for combined heat and power generation in a single process (cogeneration),

3. obtained from the use of renewable sources of energy and where used by the producer for own purposes: wind, wave, tide or geothermal sources, solar energy or where generated from biomass or products produced from biomass,

4. used in mineralogical processes,

5. used by households,

6. used for production of electricity and maintaining the capabilty to produce electricity.

 

Excise goods shall be exempted from excise duty payment where they are intended to be used for:

1. official needs of diplomatic missions and consular offices and special missions accredited in the Republic of Croatia on condition of reciprocity, except consular offices headed by honorary consular officials,

2. personal needs of foreign staff of diplomatic missions and consular offices and special missions accredited in the Republic of Croatia,

3. the needs of international organisations, if so provided by an international agreement applying to the Republic of Croatia,

4. personal needs of foreign staff of international organisations, if so provided by an international agreement applying to the Republic of Croatia,

5. the consumption in accordance with an international agreement concluded between the Republic of Croatia and a third country or an international organisation, if this agreement for the delivery of excise goods provides for exemption from value added tax payment,

6. the needs of the armed forces of any state party to the North Atlantic Treaty other than the Member State within which the excise duty is chargeable and the needs of their civilian staff accompanying them or for supplying their messes and canteens.

The Excise duty on the gas oil purchased against presentation of the fuel card (quota allowed by Ministry of agriculture) by the gas oils consumers for use in agriculture, fishery and aquaculture shall be 0.00 HRK. 

Excise duty on biofuels-pure is 0.00 HRK.

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 4,300.00
Unleaded 3,660.00
Gas oil
  per 1,000 litres
Propellant use 2,860.00
Industrial/Commercial use
Heating - Business use 423.00
Heating - Non-business use
Kerosene
  per 1,000 litres
Propellant use 2,660.00
Industrial/Commercial use
Heating - Business use 1,752.00
Heating - Non-business use
Heavy fuel oil
  per 1,000 kg
Heating - Business use 160.00
Heating - Non-business use
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 100.00
Industrial/Commercial use
Heating - Business use 100.00
Heating - Non-business use 100.00
Natural Gas
  per gigajoule
Propellant use 0.00
Industrial/Commercial use
Heating - Business use 1.12
Heating - Non-business use 2.25
Coal
  per gigajoule per 1,000 kg
Heating - Business use 2.30
Heating - Non-business use 2.30
Coke
  per gigajoule per 1,000 kg
Heating - Business use 2.30
Heating - Non-business use 2.30
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 2.30
Heating - Non-business use 2.30
Electricity
  per MWh
Business use 3.75
Non-business use 7.50

Comments

All rates provided in national currency KN.

 

The rate for natural gas in MWh is:

Heating - Business use: 4.05 kn/MWh

Heating - Non-business use: 8.10 kn/MWh

 

Increased rates on Petrol and Gas oil - NN 43/2015 in force since 18/04/2015

 

Petrol

 

per 1,000 litres

Leaded

4,500.00

Unleaded  

3,860.00

Gas oil

 

per 1,000 litres

Propellant use

3,060.00

 
Tax due date

The excise duty payer shall calculate and pay excise duty in accordance with the prescribed excise duty bases and rates, i.e. in the amounts applicable on the day when the excise duty becomes chargeable.

The excise duty payer shall report the calculated excise duty in daily excise duty accounts submitted twice a month to the customs office competent according to his registered office or residence and that for the period from the 1st to the 15th day of a month by the 20th day of the same month and for the period from the 16th day of the month to the last day of the month by the 8th day of the following month. The excise duty calculated shall be paid within 30 days from the day when the excise duty becomes chargeable.

Tax due date on electricity/natural gas

The supplier of electricity/natural gas shall calculate excise duty on electricity/natural gas based on issued bills for supplies made during the calculation period and data on the amount of electricity/natural gas actually supplied to end buyers. The excise duty payer shall pay the calculated excise duty at the latest by the last day of the current month following expiry of the calculation period.

Tax due date on solid fuels

The supplier shall calculate excise duty on the supply of solid fuels to an end user based on invoices issued. The excise duty on supplies of solid fuels shall become chargeable upon expiry of the calculation period in which they are made. The excise duty payer shall pay the calculated excise duty at the latest by the last day of the current month following expiry of the calculation period.

 
Tax collector

Customs administration of  the Republic of Croatia

 
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 5,633.59 HRK 1.71
2011 5,944.81 HRK 1.79
2010 7,013.56 HRK 2.14
2009 3,313.37 HRK 1.00
2008 3,076.88 HRK 0.89
2007 3,373.93 HRK 1.05
2006 3,449.28 HRK 1.17
2005 3,331.96 HRK 1.23
2004 3,323.41 HRK 1.32
2003 3,351.02 HRK 1.44
2002 3,256.91 HRK 1.54

Comments