Taxpayers

Who is liable for excise duty?







Tax object and basis of assessment

What are the taxable objects?

What is the basis of assessment?

Rate(s) Structure

Product Minimum Rate Vat % Additional info +/-
Petrol National currency per 1,000 litres
Leaded 421.00 EUR
Unlead 359.00 EUR
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
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
Heating fuel for business use 21.00 EUR
Heating fuel for non-business use 21.00 EUR
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
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
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
Heating fuel for business use 21.00 EUR
Heating fuel for non-business use 21.00 EUR
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
Heating fuel for non-business use 15.00 EUR
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
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
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 41.00 EUR
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
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
Heating fuel for business use 0.00 EUR
Heating fuel for non-business use 0.00 EUR
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
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
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
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
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
Heating fuel for business use 0.15 EUR
Heating fuel for non-business use 0.30 EUR
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
Heating fuel for non-business use 0.30 EUR
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
For non-business use 1.00 EUR
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?




When is the excise declaration due?

When is the excise duty payable?