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
Gas oil National currency per 1,000 litres
Kerosene National currency per 1,000 litres
Heavy fuel oil National currency per 1,000 kilos
LPG National currency per 1,000 kilos
Natural Gas National currency per gigajoule
Coal and Coke National currency per gigajoule
Electricity National currency per MWh

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other
- the rules of article 21(5) for natural gas and electricity and coal, coke and lignite are applied
- when taxation rates are changed, stocks of gas oil propellant and petrol already released for consumption are subject to an increase in, or a reduction of, the tax (excise duty chargeable at the moment of the change of the tax rate)

When is the excise declaration due?

- in general: the Thursday following on the week of release for consumption
- in some situations: the third Thursday of the month following on the month of release for consumption

When is the excise duty payable?

• At the time the tax debt arises
• Other
- in general: at the moment of the introduction of the declaration
- in some situations: the week after the introduction of the declaration