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
505.79
21 %
Unlead 359.00 EUR
503.92
21 %
472.69
21 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
379
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
96.71
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
96.71
21 %
Article 8(2)(b): stationary motors 21.00 EUR
96.71
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
96.71
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
96.71
21 %
Heating fuel for business use 21.00 EUR
96.71
21 %
Heating fuel for non-business use 21.00 EUR
96.71
21 %
Article 15(1)(e): reduced rate applied for railways -
379
21 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
379
21 %
Article 7(2): commercial gas oil used as propellant -
379
21 %
Kerosene National currency per 1,000 litres
Propellant 330.00 EUR
378
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
378
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
378
21 %
Article 8(2)(b): stationary motors 21.00 EUR
378
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
378
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
378
21 %
Heating fuel for business use 21.00 EUR
78.71
21 %
Heating fuel for non-business use 21.00 EUR
78.71
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 -
15
21 %
Heating fuel for business use 15.00 EUR
15
21 %
Heating fuel for non-business use 15.00 EUR
15
21 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
57.47
21 %
If Article 15(1)(i) is used for LPG - used as propellant -
57.47
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 41.00 EUR
57.47
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
57.47
21 %
Article 8(2)(b): stationary motors 41.00 EUR
57.47
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
57.47
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
57.47
21 %
Heating fuel for business use 0.00 EUR
15
21 %
Heating fuel for non-business use 0.00 EUR
15
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
57.47
21 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
1.15
21 %
If Article 15(1)(i) is used for natural gas used as propellant -
1.15
21 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 0.30 EUR
1.15
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
1.15
21 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
1.15
21 %
Article 8(2)(b): stationary motors 0.30 EUR
0.65
21 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
1.15
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
1.15
21 %
Heating fuel for business use 0.15 EUR
0.15
21 %
Heating fuel for non-business use 0.30 EUR
0.65
21 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
0.15
21 %
Heating fuel for non-business use 0.30 EUR
0.65
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0.65
21 %
Article 15(1)(e): reduced rate applied for railways -
0.65
21 %
Electricity National currency per MWh
For business use 0.50 EUR
5.1
21 %
For non-business use 1.00 EUR
9.6
21 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
5.1
21 %
Article 15(1)(e): reduced rate applied for railways -
5.1
21 %
Article 15(1)(e): reduced rate applied for metro, tram and trolley bus -
5.1
21 %

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other
Electricity: When electric power supplies are made to the consumer .
When electric power is consumed by the producers.

When is the excise declaration due?

The first twenty calendar days of the month following the release for consumption.

When is the excise duty payable?

• At the time the tax debt arises
• Other