Taxpayers

Who is liable for excise duty?

• Authorised warehouse keeper
• Importer
• Producer
• (Registered) traders
• Person who releases for consumption
• Other

Tax object and basis of assessment

What are the taxable objects?

What is the basis of assessment?

Rate(s) Structure

Product Minimum Rate Vat % +/-
Petrol National currency per 1,000 litres
Leaded 421.00 EUR
667.835
21 %
Unlead 359.00 EUR
600.1587
21 %
600.1587
21 %
600.1587
21 %
615.8684
21 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
600.1586
21 %
615.8682
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
0
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
21 %
Article 8(2)(b): stationary motors 21.00 EUR
22.8845
21 %
22.8845
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
22.8845
21 %
22.8845
21 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 21.00 EUR
22.8845
21 %
22.8845
21 %
Heating fuel for business use 21.00 EUR
17.2564
21 %
18.6521
21 %
Heating fuel for non-business use 21.00 EUR
17.2564
21 %
18.6521
21 %
Article 15(1)(e): reduced rate applied for railways -
0
21 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
352.5428
21 %
Article 7(2): commercial gas oil used as propellant -
352.5428
21 %
Kerosene National currency per 1,000 litres
Propellant 330.00 EUR
632.5307
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
0
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
21 %
Article 8(2)(b): stationary motors 21.00 EUR
22.8845
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
22.8845
21 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 21.00 EUR
22.8845
21 %
Heating fuel for business use 21.00 EUR
19.558
21 %
Heating fuel for non-business use 21.00 EUR
19.558
21 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
21 %
Heating fuel for business use 15.00 EUR
16.346
21 %
16.346
21 %
Heating fuel for non-business use 15.00 EUR
16.346
21 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
0
21 %
If Article 15(1)(i) is used for LPG - used as propellant -
0
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 41.00 EUR
0
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
21 %
Article 8(2)(b): stationary motors 41.00 EUR
44.6793
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
44.6793
21 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 41.00 EUR
44.6793
21 %
Heating fuel for business use 0.00 EUR
18.6397
21 %
18.9097
21 %
0
21 %
Heating fuel for non-business use 0.00 EUR
18.6397
21 %
18.9097
21 %
0
21 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
0
21 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
0
21 %
If Article 15(1)(i) is used for natural gas used as propellant -
0
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 0.30 EUR
0
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
21 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
0
21 %
Article 8(2)(b): stationary motors 0.30 EUR
0
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
0
21 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 0.30 EUR
0
21 %
Heating fuel for business use 0.15 EUR
0.3079
21 %
0.4351
21 %
Heating fuel for non-business use 0.30 EUR
0.4351
21 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
0.3715
12 %
Heating fuel for non-business use 0.30 EUR
0.3715
12 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
12 %
Article 15(1)(e): reduced rate applied for railways -
0.3715
12 %
Electricity National currency per MWh
For business use 0.50 EUR
5.37
21 %
For non-business use 1.00 EUR
5.37
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
21 %
Article 15(1)(e): reduced rate applied for railways -
0
21 %
Article 15(1)(e): reduced rate applied for metro, tram and trolley bus -
5.37
21 %

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other
- the rules of article 21(5) for natural gas and electricity and coal, coke and lignite are applied
- when taxation rates are changed, stocks of gas oil propellant and petrol already released for consumption are subject to an increase in, or a reduction of, the tax (excise duty chargeable at the moment of the change of the tax rate)

When is the excise declaration due?

- in general: the Thursday following on the week of release for consumption
- in some situations: the third Thursday of the month following on the month of release for consumption

When is the excise duty payable?

• At the time the tax debt arises
• Other
- in general: at the moment of the introduction of the declaration
- in some situations: the week after the introduction of the declaration