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
676.7
20 %
Unlead 359.00 EUR
579.5
20 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
579.5
20 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
111.4
20 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0
20 %
Article 8(2)(b): stationary motors 21.00 EUR
111.4
20 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
111.4
20 %
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
111.4
20 %
Heating fuel for business use 21.00 EUR
111.4
20 %
Heating fuel for non-business use 21.00 EUR
111.4
20 %
Article 15(1)(e): reduced rate applied for railways -
111.4
20 %
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
579.5
20 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
111.4
20 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
Article 8(2)(b): stationary motors 21.00 EUR
111.4
20 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
111.4
20 %
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
111.4
20 %
Heating fuel for business use 21.00 EUR
111.4
20 %
Heating fuel for non-business use 21.00 EUR
114.4
20 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
107
20 %
Heating fuel for business use 15.00 EUR
107
20 %
Heating fuel for non-business use 15.00 EUR
107
20 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
316.1
20 %
If Article 15(1)(i) is used for LPG - used as propellant -
12.4
20 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 41.00 EUR
41
20 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
20 %
Article 8(2)(b): stationary motors 41.00 EUR
41
20 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
41
20 %
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
41
20 %
Heating fuel for business use 0.00 EUR
13.4
20 %
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
125
20 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
5.67
20 %
If Article 15(1)(i) is used for natural gas used as propellant -
0.549
20 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 0.30 EUR
5.67
20 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
20 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
20 %
Article 8(2)(b): stationary motors 0.30 EUR
5.67
20 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
5.67
20 %
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
5.67
20 %
Heating fuel for business use 0.15 EUR
0.5623
20 %
Heating fuel for non-business use 0.30 EUR
0.5623
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
0.5428
Heating fuel for non-business use 0.30 EUR
0.5428
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
5.83
20 %
For non-business use 1.00 EUR
5.83
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
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
Tax points as per Article 21

When is the excise declaration due?

From end of accounting period.

When is the excise duty payable?

• At the time the tax debt arises
• Other
Or end of duty deferment period when authorised.