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
7,610
25 %
Unlead 359.00 EUR
6,700
25 %
4,710
25 %
6,730
25 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
4,716
25 %
5,027
25 %
5,188
25 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
3,286
25 %
3,597
25 %
3,758
25 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
3,626.1
25 %
Article 8(2)(b): stationary motors 21.00 EUR
266.1
25 %
3,626.1
25 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
4,247
25 %
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
1,614.4
25 %
1,648.6
25 %
1,666.3
25 %
Heating fuel for business use 21.00 EUR
266.1
25 %
3,626.1
25 %
Heating fuel for non-business use 21.00 EUR
4,247
25 %
Article 15(1)(e): reduced rate applied for railways -
0
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 -
Kerosene National currency per 1,000 litres
Propellant 330.00 EUR
4,716
25 %
5,027
25 %
5,188
25 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
3,286
25 %
3,597
25 %
3,758
25 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
3,626.1
25 %
Article 8(2)(b): stationary motors 21.00 EUR
266.1
25 %
3,626.1
25 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
4,247
25 %
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
1,614.4
25 %
1,648.6
25 %
1,666.3
25 %
Heating fuel for business use 21.00 EUR
266.1
25 %
3,626.1
25 %
Heating fuel for non-business use 21.00 EUR
4,247
25 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
3,816.9
25 %
Heating fuel for business use 15.00 EUR
280.1
25 %
3,816.9
25 %
Heating fuel for non-business use 15.00 EUR
4,470.5
25 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
3,535
25 %
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
3,535
25 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
3,877
25 %
Article 8(2)(b): stationary motors 41.00 EUR
342
25 %
3,877
25 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
4,675
25 %
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
3,535
25 %
Heating fuel for business use 0.00 EUR
342
25 %
3,877
25 %
Heating fuel for non-business use 0.00 EUR
4,675
25 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
3,535
25 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
62.9
25 %
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
62.9
25 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
70.3
25 %
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
7.4
25 %
70.3
25 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
87.4
25 %
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
62.9
25 %
Heating fuel for business use 0.15 EUR
7.4
25 %
70.3
25 %
Heating fuel for non-business use 0.30 EUR
87.4
25 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
6.399
25 %
98.7974
25 %
Heating fuel for non-business use 0.30 EUR
113.7284
25 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
98.7974
25 %
Article 15(1)(e): reduced rate applied for railways -
0
Electricity National currency per MWh
For business use 0.50 EUR
5
25 %
For non-business use 1.00 EUR
347
25 %
251
25 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
5
25 %
Article 15(1)(e): reduced rate applied for railways -
0
Article 15(1)(e): reduced rate applied for metro, tram and trolley bus -
0

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?

Monthly

When is the excise duty payable?

• At the time the tax debt arises
• Other