Taxes in Europe Database v2
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)
Excise duty on mineral oils:
The authorized warehousekeeper from where mineral oil is released for consumption or the importer of mineral oil.
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.
Rate(in national currency)
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 - 10 MWh
10 - 50 MWh
50 - 10,000 MWh
> 10,000 MWh
The Energy tax has a regressive tax rate system. Natural gas used in horticulture is taxed at a reduced regressive rate.
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.
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.
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 and customs administration.
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.
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.