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
122,674
27 %
127,674
27 %
Unlead 359.00 EUR
122,674
27 %
127,674
27 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
112,855
27 %
122,855
27 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
19,863
27 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
1,060
27 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
112,855
27 %
122,855
27 %
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
112,855
27 %
122,855
27 %
Heating fuel for business use 21.00 EUR
112,855
27 %
122,855
27 %
Heating fuel for non-business use 21.00 EUR
112,855
27 %
122,855
27 %
Article 15(1)(e): reduced rate applied for railways -
0
27 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
112,855
27 %
122,855
27 %
Article 7(2): commercial gas oil used as propellant -
109,355
27 %
Kerosene National currency per 1,000 litres
Propellant 330.00 EUR
126,432
27 %
131,432
27 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
126,432
27 %
131,432
27 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
126,432
27 %
131,432
27 %
Article 8(2)(b): stationary motors 21.00 EUR
126,432
27 %
131,432
27 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
126,432
27 %
131,432
27 %
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
126,432
27 %
131,432
27 %
Heating fuel for business use 21.00 EUR
126,432
27 %
131,432
27 %
Heating fuel for non-business use 21.00 EUR
126,432
27 %
131,432
27 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
117,486
27 %
6,141
27 %
41,486
27 %
Heating fuel for business use 15.00 EUR
117,486
27 %
6,141
27 %
41,486
27 %
Heating fuel for non-business use 15.00 EUR
117,486
27 %
6,141
27 %
41,486
27 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
95,800
27 %
If Article 15(1)(i) is used for LPG - used as propellant -
95,800
27 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 41.00 EUR
95,800
27 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 41.00 EUR
95,800
27 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
95,800
27 %
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
12,725
27 %
Heating fuel for business use 0.00 EUR
95,800
27 %
Heating fuel for non-business use 0.00 EUR
95,800
27 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
95,800
27 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
823.53
27 %
If Article 15(1)(i) is used for natural gas used as propellant -
823.53
27 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 0.30 EUR
823.53
27 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
823.53
27 %
Article 8(2)(b): stationary motors 0.30 EUR
93.5
27 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
93.5
27 %
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
93.5
27 %
Heating fuel for business use 0.15 EUR
93.5
27 %
Heating fuel for non-business use 0.30 EUR
93.5
27 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
93.09
27 %
Heating fuel for non-business use 0.30 EUR
93.09
27 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
93.09
27 %
Article 15(1)(e): reduced rate applied for railways -
93.09
27 %
Electricity National currency per MWh
For business use 0.50 EUR
310.5
27 %
For non-business use 1.00 EUR
310.5
27 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
310.5
27 %
Article 15(1)(e): reduced rate applied for railways -
310.5
27 %
Article 15(1)(e): reduced rate applied for metro, tram and trolley bus -
310.5
27 %

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other

When is the excise declaration due?

20th day of the month following the tax liability

When is the excise duty payable?

• At the time the tax debt arises
• Other
Excise duty is payable until the 20th day of the month following the release for consumption.
In the case of import from third country the excise duty is imposed by the customs authority and shall be paid until the day indicated in the decision established by the customs authority.