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
587.71
23 %
Unlead 359.00 EUR
587.71
23 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
479.02
23 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
102.28
13.5 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
56.31
13.5 %
Article 8(2)(b): stationary motors 21.00 EUR
102.28
13.5 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
102.28
13.5 %
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
102.28
13.5 %
Heating fuel for business use 21.00 EUR
102.28
13.5 %
Heating fuel for non-business use 21.00 EUR
102.28
13.5 %
Article 15(1)(e): reduced rate applied for railways -
102.28
13.5 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
Article 7(2): commercial gas oil used as propellant -
23 %
Kerosene National currency per 1,000 litres
Propellant 330.00 EUR
479.02
13.5 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
50.73
13.5 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
50.73
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
50.73
23 %
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
50.73
23 %
Heating fuel for business use 21.00 EUR
50.73
13.5 %
Heating fuel for non-business use 21.00 EUR
50.73
13.5 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
57.15
23 %
Heating fuel for business use 15.00 EUR
77.67
13.5 %
Heating fuel for non-business use 15.00 EUR
77.67
13.5 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
176.32
23 %
If Article 15(1)(i) is used for LPG - used as propellant -
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 41.00 EUR
60.08
23 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
70.27
Article 8(2)(b): stationary motors 41.00 EUR
60.08
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
60.08
23 %
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
60.08
23 %
Heating fuel for business use 0.00 EUR
60.08
13.5 %
Heating fuel for non-business use 0.00 EUR
60.08
13.5 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
176.32
23 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
2.6
23 %
If Article 15(1)(i) is used for natural gas used as propellant -
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 0.30 EUR
1.03
13.5 %
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 -
Article 8(2)(b): stationary motors 0.30 EUR
1.03
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
1.03
23 %
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
1.03
23 %
Heating fuel for business use 0.15 EUR
1.03
13.5 %
Heating fuel for non-business use 0.30 EUR
1.03
13.5 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
1.89
13.5 %
Heating fuel for non-business use 0.30 EUR
1.89
13.5 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 15(1)(e): reduced rate applied for railways -
Electricity National currency per MWh
For business use 0.50 EUR
0.5
13.5 %
For non-business use 1.00 EUR
1
13.5 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 15(1)(e): reduced rate applied for railways -
Article 15(1)(e): reduced rate applied for metro, tram and trolley bus -

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other
Mineral oil is chargeable on release for consumption; Electricity Tax and Natural Gas Carbon Tax on supply to consumer, and Solid Fuel Carbon Tax on first supply in the State.

When is the excise declaration due?

Where mineral oil arrives from OMS or 3rd country, on release for consumption.
For oil released from tax warehouses in the State, by 15 day of the month succeeding that of release.
For Electricity Tax, Natural Gas and Solid Fuel Carbon Taxes, by the end of the month following month in which taxable event occurs.

When is the excise duty payable?

• At the time the tax debt arises
• Other
Mineral oil tax: On release for consumption. A deferred payment facility is available subject to conditions.
Solid Fuel Carbon Tax, Natural Gas Carbon Tax and Electricity Tax at the end of the month Following the month the chargeable event occurs