Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Greening the tax system 2013/01/01
Increase of rates (Tax plan 2014) 2014/01/01
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Accijns van minerale oliën, Energiebelasting, Kolenbelasting
Tax name in English Excise duty on mineral oils, Energy tax, Tax on coal
Member State NL-Netherlands
Tax in force since 1991/10/31
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 on mineral oils (in force since 1991/10/31):

Law on Excise Duty of 31 October 1991 (Stb. 561)

Energy tax (in force since 1996/01/01) and Tax on coal (in force since 1995/01/01):

Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Netherlands.

 
Taxpayers

Excise duty on mineral oils:

The authorized warehousekeeper from where mineral oil is released for consumption or the importer of mineral oil.

Energy tax:

The distributor of electricity or natural gas.

Tax on coal:

The licensee of a coal establishment (generally the producer or warehousekeeper of coal or coal products) or the one who has coal or coal products on hand that have not yet been taxed.

 
Tax object and basis of assessment

Excise duty on mineral oils:

  • Light oils (petrols), medium oils (kerosene/petroleum), gas oils (diesel), heavy fuel oil, liquefied petroleum gas (LPG) and other energy products like bio fuels used as fuel.
  • The taxable event is the release of the products for consumption or importation.
  • Excise duty on mineral oils is levied by a specific tax rate per 1,000 litres or kilograms.

 

Energy tax:

  • Energy tax is levied upon delivery of electricity and natural gas (every product that directly or indirectly is intended to be used, offered for sale or used as natural gas is regarded as natural gas).
  • Concerning natural gas the Energy tax is calculated per unit of fuel and expressed in cubic metres.
  • Concerning electricity the Energy tax is calculated per unit of energy content and expressed in kWh.

 

Tax on coal:

  • Tax on coal is levied on coal or coal products (products from CN codes 2701, 2702 and 2704) when imported or when released from the coal establishment.
  • Tax on coal is levied on the weight of the coal, expressed in kilograms.
 
Deductions, Allowances, Credits, Exemptions

Excise duty on mineral oils:

  • Mineral oils used as raw materials;
  • Mineral oils used as feedstock for production of non-excisable goods
  • Lubricating oils;
  • Mineral oils used in blast-furnaces for chemical reduction;
  • Mineral oils used for the production of mineral oils;
  • Mineral oils used for the propelling of ships (other than pleasure craft).
  • Exemption of excise duty for kerosene of CN-code 2710 1921 used for the propelling of airplanes (other than pleasure craft);
  • Refund of excise duty for mineral oils, not being kerosene of CN-code 2710 1921, used for the propelling of airplanes (other than pleasure craft); 
  • Biofuels from CN-codes 1507 upto and including 1518 and from CN-code 38249099 (only the biomass-components) used for heating purposes.

 

Energy tax:

  • An annual tax credit applies per connection to the electricity grid with a capacity of more than 1 x 6 Amperes. For connections to real estate for working or dwelling, the credit is EUR 311,84.
  • An exemption applies to natural gas and electricity that will be used as fuel to generate electricity in either an installation with an electrical return of at least 30% or an installation that exclusively uses renewable energy and electricity to generate electricity. A return rate of 30% is assumed at an average use of maximum 0.38 Nm3 natural gas per kWh.
  • An exemption applies to electricity that will be used for chemical reduction and in electrolytical and metallurgical processes.
  • A refund applies to the business use of electricity above 10 million kWh per year per electricity connection on the conditions that the consumer is regarded to be an energy-intensive business and that the consumer has agreed to obligations for improving energy efficiency which are set down in a covenant with the government. The refund is limited: beneficiaries pay at least the Community minimum tax level on electricity. 
  • An exemption applies to natural gas that will be used other than as fuel and to natural gas that will be used as an additive or filler in products that directly or indirectly are intended to be used, offered for sale or to be used as natural gas.
  • A tax reduction applies to each electricity connection with a capacity of more than 1x6 Ampere.
  • Individual applications: a tax refund is given when Energy tax has been levied while an exemption was applicable.
  • Individual applications: on certain conditions a tax refund of 50% of the on-charged Energy tax is given when natural gas or electricity is used in a property that is mainly used by non-profit institutions or for public worship or philosophical reflections.

 

Tax on coal:

  • An exemption applies to coal or coal products that will be used other than as a fuel.
  • An exemption applies to coal or coal products that will be used for dual purposes: coal or coal products used for heating as well as for other purposes with the exception of the use of coal or coal products as motor or heating fuel.
  • Individual applications: a tax refund is given when coal tax has been levied while an exemption was applicable.
  • Individual applications: a tax refund is given concerning coal that has been taken abroad.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 853.12
Unleaded 766.07
Gas oil
  per 1,000 litres
Propellant use 482.06
Industrial/Commercial use 482.06
Heating - Business use 482.06
Heating - Non-business use 482.06
Kerosene
  per 1,000 litres
Propellant use 482.06
Industrial/Commercial use 482.06
Heating - Business use 482.06
Heating - Non-business use 482.06
Heavy fuel oil
  per 1,000 kg
Heating - Business use 36.15
Heating - Non-business use 36.15
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 334.67
Industrial/Commercial use 334.67
Heating - Business use 334.67
Heating - Non-business use 334.67
Natural Gas
  per gigajoule
Propellant use
Industrial/Commercial use
Heating - Business use
Heating - Non-business use
Coal
  per gigajoule per 1,000 kg
Heating - Business use 14.40
Heating - Non-business use 14.40
Coke
  per gigajoule per 1,000 kg
Heating - Business use 14.40
Heating - Non-business use 14.40
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 14.40
Heating - Non-business use 14.40
Electricity
  per MWh
Business use
Non-business use

Comments

 

 

 

 Rate
(in national currency)

Natural Gas (Energy tax)

 

 

 

 

per m3

0 - 170,000 m3

170,000 - 1 million m3

1 million - 10 million m3

> 10 million m3

€ 0,1911 (horticulture € 0,03069)

€ 0,0677 (horticulture € 0,02278)

€ 0,0247

€ 0,0118 

 

 

 

Electricity (Energy tax)

 

 

 

 

per MWh

0 - 10 MWh

10 - 50 MWh

50 - 10,000 MWh

> 10,000 MWh

non-business use

business use

€ 119.60

€ 46.90

€ 12.50

 

€ 1.00

€ 0.50

 

 

 

 

 

Excise duty on mineral oils:

Energy tax:

The Energy tax has a regressive tax rate system. Natural gas used in horticulture is taxed at a reduced regressive rate.

 
Tax due date

Excise duty on mineral oils:

The excise duty is paid at the latest on the last day of the month following that in which the goods were released for consumption. In the case of direct imports at the latest on the 15th day of the month following that in which the import took place.

Energy tax:

The energy tax is due at the moment an advanced payment has been received by the energy supplier, or an invoice has been issued by the energy supplier. Payment on monthly declaration.

Tax on coal:

The coal tax is due at the moment of release from a coal establishment or at the moment anyone has coal or coal products on hand that have not yet been taxed. Tax on coal is paid at the latest on the last day of the month following the month in which the coal or coal product were released.

 
Tax collector

Tax and customs administration.

 
Special features

Excise duty on mineral oils, exports:

Excise duty on exports is remitted or refunded. Movement of goods from the territory of one Member State of the European Union to that of another takes place according to the provisions of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duties and repealing Directive 92/12/EEC (PbEG L9, 14.1.2009). 

Tax on coal, general remark:

From 1995 till 2007 this tax was known as Fuel tax. After the implementation of the Energy Taxation Directive (2003/96/EG), the fuel tax was only levied upon coal and coal products as the Fuel tax tariffs on mineral oils were added to either the tariffs on mineral oils in the Energy tax or the Act on excises (depending on their use) and the Fuel tax tariffs on natural gas were added to the Energy tax. Therefore the name of this tax has been changed into Tax on coal per 1 January 2008.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa + d214ab + d2122ca + d2122cb+d214la

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,480.00 EUR 1.78
2011 11,833.00 EUR 1.84
2010 11,908.00 EUR 1.89
2009 11,545.00 EUR 1.87
2008 11,450.00 EUR 1.79
2007 10,267.00 EUR 1.67
2006 10,986.00 EUR 1.90
2005 10,220.00 EUR 1.87
2004 9,446.00 EUR 1.80
2003 8,725.00 EUR 1.72
2002 8,339.00 EUR 1.69
2001 8,070.00 EUR 1.69
2000 7,680.00 EUR 1.71

Comments

The revenues from the Energy Tax (part of ESA D2122CF and D214AF) have to be added to the revenues of the ESA-codes, mentioned above the table.