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
1,822
23 %
Unlead 359.00 EUR
1,673.21
23 %
1,940.85
23 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
1,468.61
23 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
1,468.61
23 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
1,468.61
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
1,468.61
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
1,468.61
23 %
Heating fuel for business use 21.00 EUR
232
23 %
Heating fuel for non-business use 21.00 EUR
232
23 %
Article 15(1)(e): reduced rate applied for railways -
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
1,950.4
23 %
1,576.7
23 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
1,950.4
23 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
1,950.4
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
1,950.4
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
1,950.4
23 %
Heating fuel for business use 21.00 EUR
232
23 %
1,822
23 %
Heating fuel for non-business use 21.00 EUR
232
23 %
1,822
23 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Heating fuel for business use 15.00 EUR
64
23 %
Heating fuel for non-business use 15.00 EUR
64
23 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
834.61
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
834.61
23 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 41.00 EUR
834.61
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
834.61
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
834.61
23 %
Heating fuel for business use 0.00 EUR
58.88
23 %
Heating fuel for non-business use 0.00 EUR
58.88
23 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
834.61
23 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
19.38
23 %
14.36
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
14.36
23 %
19.38
23 %
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
19.38
23 %
14.36
23 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
19.38
23 %
14.36
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
19.38
23 %
14.36
23 %
Heating fuel for business use 0.15 EUR
1.28
23 %
Heating fuel for non-business use 0.30 EUR
1.28
23 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
1.28
23 %
Heating fuel for non-business use 0.30 EUR
1.28
23 %
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
5
23 %
For non-business use 1.00 EUR
5
23 %
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

When is the excise declaration due?

In general, by the 25th day of the month following the month in which the tax liability arose. In case of coal products, by the 25th day of the second month following the month in which the tax liability arose.

When is the excise duty payable?

• At the time the tax debt arises
• Other
Taxpayers, except importers, are obliged to calculate the amounts and to pay excise duty on a monthly basis by the 25th day of the month following the month in which the tax liability arose.
In case of coal products such obligation should be fulfilled by the 25th day of the second month following the month in which the tax liability arose.
The taxpayers are obliged to calculate and prepay the excise duty on a daily basis.