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Measure Name
Date when measure came into force
Energy products - rate changes 2013/01/01
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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ
Tax name in English Excise duties
Member State CY-Cyprus
Tax in force since 2004/05/01
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

The Excise Duties Law No. 91(I)/2004.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Cyprus.

 
Taxpayers

Includes mainly the following natural or legal persons:

  • in relation to the holding of goods under suspensive arrangement, the person who releases or on whose behalf the excise goods are released from the suspensive arrangement;
  • in relation to the holding of excise goods outside suspensive arrangement, any person holding the excise goods;
  • in relation to the manufacture of excise goods, any person involved in the manufacture;
  • in relation to importation, the person who declares the goods upon importation or any person involved in the irregular importation.
 
Tax object and basis of assessment

Energy products.

By volume (1,000 lt at a temperature of 15ºC), weight (1,000 kg) etc.

 
Deductions, Allowances, Credits, Exemptions

Deductions

  • A reduced rate is applied with respect to certain uses of specific products e.g. gas oil used for heating purposes etc

Exemptions

  • Exemptions are provided for all excisable goods in respect of diplomatic and consular relations, International organizations, etc.
  • Exemptions are also provided for specific uses e.g. energy products used for production of electricity and cement or in agriculture.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 421.00
Unleaded 479.00
Gas oil
  per 1,000 litres
Propellant use 450.00
Industrial/Commercial use 450.00
Heating - Business use 124.73
Heating - Non-business use 124.73
Kerosene
  per 1,000 litres
Propellant use 450.00
Industrial/Commercial use 450.00
Heating - Business use 124.73
Heating - Non-business use 124.73
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 125.00
Industrial/Commercial use 125.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 2.60
Industrial/Commercial use 2.60
Heating - Business use 2.60
Heating - Non-business use 2.60
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.31
Heating - Non-business use 0.31
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.31
Heating - Non-business use 0.31
Lignite
  per gigajoule per 1,000 kg
Heating - Business use
Heating - Non-business use
Electricity
  per MWh
Business use 0.00
Non-business use 0.00

Comments

Coal and coke for other uses: € 0.00 per gigajoule

A reduced rate of duty (€124.73 per 1000litres) is applied on gas oil used as motor fuel in stationary motors

A reduced rate of duty (€124.73 per 1000litres) is applied on kerosene used as motor fuel in stationary motors

Supplementary info:

Description of Goods

Excise duty rates

1) Petroleum oil products of CN Codes 2707 10 10, 2707 10 90, 2707 30 10, 2707 30 90 and solvent naphtha of CN Code 2707 50 90

€ 479 per 1,000 litres

2) Petroleum oils partly refined, including partly distilled of CN Code 2710 19 99

€ 479 per 1,000 litres

3) Pentanes, hexanes, heptanes, octanes,
octadecanes of CN Code 2901 10 00,
benzene of CN Code 29 02 20 00 and mixed xylems isomers of CN Code 2902 44 00

€ 479 per 1,000 litres

4) Unleaded petrol of CN Codes 2710 11 41,
2710 11 45 and 2710 11 49

€ 479 per 1,000 litres

5) Petrol falling within CN Codes 2710 11 31,
2710 11 51, 2710 11 59 and 2710 11 70

€ 421 per 1,000 litres

6) Gas oil used as motor fuel falling within CN Codes 2710 19 41 to 2710 19 49

€ 450 per 1,000 litres

7) Gas oil used as heating fuel falling within CN Codes 2710 19 41 to 2710 19 49

€ 124.73 per 1,000 litres

8) Gas oil falling within CN Codes 2710 19 41 to
2710 19 49 used for purposes other than those of items 6) and 7)

€ 124.73 per 1,000 litres

9) Kerosene used as motor fuel falling within CN Codes 2710 19 21 and 2710 19 25

€ 450 per 1,000 litres

10)Kerosene used as heating fuel falling within
CN Codes 2710 19 21 and 2710 19 25

€ 124.73 per 1,000 litres

11)Kerosene falling within CN Codes 2710 19 21 and 2710 19 25 used for purposes other than of items 9 and 10)

€ 124.73 per 1,000 litres

12)Heavy fuel oil falling within CN Codes 2710 19 61 to 2710 19 69 used as heating fuel

€ 15 per 1,000kg

13)Liquid petroleum gas used as motor fuelfalling within CN Codes 2711 12 11 to 2711 19 00

€ 125 per 1,000kg

14)Liquid petroleum gas used as heating fuel falling within CN Codes 2711 12 11 to 2711 19 00

€ 0.00 per 1,000kg

15)Liquid petroleum gas for other uses (excluding item no. 13 and 14) falling within CN Codes 2711 12 11 to 2711 19 00

€ 0.00 per 1,000kg

16)Natural gas used as motor fuelfalling within
CN Codes 27 11 11 00 to 27 11 21 0

€ 2.60 per gigajoule gross calorific value

17)Natural gas used as heating fuel falling within
CN Codes 27 11 11 00 to 27 11 21 00

€ 2.60 per gigajoule gross calorific value

18)Natural gas for other uses (excluding item no.16
and 17) falling within CN Codes 27 11 11 00 to
27 11 21 00

€ 2.60 per gigajoule gross calorific value

19)Coal and coke used as heating fuel falling within
CN Codes 2701, 2702 and 2704

€ 0.31 per gigajoule

20)Coal and coke for other uses (excluding item no.19) falling within CN Codes 2701, 2702 and 2704

€ 0.00 per gigajoule

21)Electricity falling within CN Code 2716

€ 0.00 per MWh

 
Tax due date

Excise duty is due at the time of release of goods for consumption or when shortages are recorded which must be subject to excise duty

 
Tax collector

The Department of Customs and Excise.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ag

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 317.16 EUR 1.63
2011 337.20 EUR 1.73
2010 308.20 EUR 1.61
2009 263.50 EUR 1.43
2008 261.50 EUR 1.39
2007 269.60 EUR 1.54
2006 256.00 EUR 1.59
2005 251.60 EUR 1.68
2004 254.70 EUR 1.84
2003 226.30 EUR 1.77
2002 108.20 EUR 0.90
2001 102.00 EUR 0.88
2000 69.20 EUR 0.64

Comments