Rates - Refund of Excise Duty on diesel oil

Rates

The following rates are valid for trucks and buses

Belgium


01.01.24 -    € 0.1935000 per litre diesel oil
01.12.23 - 31.12.23:    € 0.2050665 per litre diesel oil
01.11.23 - 30.11.23:    € 0.2050665 per litre diesel oil
01.10.23 - 31.10.23:    € 0.2050665 per litre diesel oil
01.09.23 - 30.09.23:    € 0.2050665 per litre diesel oil
01.08.23 - 31.08.23:    € 0.2050665 per litre diesel oil
01.07.23 - 31.07.23:    € 0.2050665 per litre diesel oil
01.06.23 - 30.06.23:    € 0.2050665 per litre diesel oil
01.05.23 - 31.05.23:    € 0.2050665 per litre diesel oil
01.04.23 - 30.04.23:    € 0.2050665 per litre diesel oil
25.03.23 - 31.03.23:    € 0.1677884 per litre diesel oil
17.03.23 - 24.03.23:    € 0.1578884 per litre diesel oil
14.03.23 - 16.03.23:    € 0.1273384 per litre diesel oil
25.02.23 - 13.03.23:    € 0.1174384 per litre diesel oil
18.02.23 - 24.02.23:    € 0.1067384 per litre diesel oil
07.02.23 - 17.02.23:    € 0.0963884 per litre diesel oil
01.01.23 - 06.02.23:    € 0.0604384 per litre diesel oil
19.03.22 - 31.12.22:     € 0.0823435 per litre diesel oil
01.01.22 - 18.03.22:     € 0.2269716 per litre diesel oil
01.12.21 - 31.12.21:     € 0.2476158 per litre diesel oil
01.11.21 - 30.11.21:     € 0.2476158 per litre diesel oil
01.10.21 - 31.10.21:     € 0.2476158 per litre diesel oil
01.09.21 - 30.09.21:     € 0.2476158 per litre diesel oil
01.08.21 - 31.08.21:     € 0.2476158 per litre diesel oil
01.07.21 - 31.07.21:     € 0.2476158 per litre diesel oil
01.06.21 - 30.06.21:     € 0.2476158 per litre diesel oil
01.05.21 - 31.05.21:     € 0.2476158 per litre diesel oil
01.04.21 - 30.04.21:     € 0.2476158 per litre diesel oil
01.03.21 - 31.03.21:     € 0.2476158 per litre diesel oil

  • Refund is granted to hauliers and coach operators from EU countries
  • For lorries of at least 7.5 tonnes
  • For buses with a capacity to transport at least 9 passengers (excluding the driver)

France

01.01.24 - 31.03.24    € 0.1571 per litre diesel oil (carriage of goods)
01.01.24 - 31.03.24    € 0.2171 per litre diesel oil (transportation of passengers)
01.10.23 - 31.12.23    € 0.1571 per litre diesel oil (carriage of goods)
01.10.23 - 31.12.23    € 0.2171 per litre diesel oil (transportation of passengers)
01.07.23 - 30.09.23    € 0.1571 per litre diesel oil (carriage of goods)
01.07.23 - 30.09.23    € 0.2171 per litre diesel oil (transportation of passengers)
01.04.23 - 30.06.23    € 0.1571 per litre diesel oil (carriage of goods)
01.04.23 - 30.06.23    € 0.2171 per litre diesel oil (transportation of passengers)
01.01.23 - 31.03.23    € 0.1571 per litre diesel oil (carriage of goods)
01.01.23 - 31.03.23    € 0.2171 per litre diesel oil (transportation of passengers)
01.10.22 - 31.12.22    € 0.1570 per litre diesel oil (carriage of goods)
01.10.22 - 31.12.22    € 0.2170 per litre diesel oil (transportation of passengers)
01.07.22 - 30.09.22    € 0.1570 per litre diesel oil (carriage of goods)
01.07.22 - 30.09.22    € 0.2170 per litre diesel oil (transportation of passengers)
01.04.22 - 30.06.22    € 0.1570 per litre diesel oil (carriage of goods)
01.04.22 - 30.06.22    € 0.2170 per litre diesel oil (transportation of passengers)
01.01.22 - 31.03.22    € 0.1570 per litre diesel oil (carriage of goods)
01.01.22 - 31.03.22    € 0.2170 per litre diesel oil (transportation of passengers)
01.10.21 - 31.12.21    € 0.1571 per litre diesel oil (carriage of goods)
01.10.21 - 31.12.21    € 0.2171 per litre diesel oil (transportation of passengers)

  • For lorries with a gross vehicle weight of at least 7.5 tonnes
  • Coach operators: Please note that only diesel oil consumed for transportation of passengers is refundable
  • Refund is granted to hauliers and coach operators from EU countries
  • The vehicle must be registered in an EU country

Italy

The following refund rate is valid for trucks:

01.01.24 - 31.03.24:   € 0,21418000 per litre diesel oil
01.10.23 - 31.12.23:    € 0,21418000 per litre diesel oil
01.07.23 - 30.09.23:    € 0,21418000 per litre diesel oil  
01.04.23 - 30.06.23:    € 0,21418000 per litre diesel oil  
01.01.23 - 31.03.23:    € 0,21418000 per litre diesel oil  
01.12.22 - 31.12.22:    € 0,06418 per litre diesel oil  
19.11.22 - 30.11.22:    € 0,00 per litre diesel oil  
18.10.22 - 18.11.22:    € 0,00 per litre diesel oil  
21.09.22 - 17.10.22:    € 0,00 per litre diesel oil  
09.07.22 - 20.09.22:    € 0,00 per litre diesel oil  
01.04.22 - 08.07.22:    € 0,00 per litre diesel oil  

  • EU hauliers carrying out transport of goods, can obtain refund of excise duty on diesel oil in Italy
  • For trucks of at least 7.5 tons and classified with at least euro class 5
  • Applications can only be submitted quarterly
  • The minimum amount for an application is € 30,00

Slovenia

01.03.24 - 31.03.24:   € 0.08377 per litre diesel oil   
01.02.24 - 29.02.24:   € 0.06267 per litre diesel oil   
01.01.24 - 31.01.24:   € 0.06267 per litre diesel oil   

  • Refund is granted to hauliers and coach operators from EU countries and EFTA countries (Iceland, Liechtenstein, Norway and Switzerland)
  • For lorries of at least 7.5 tonnes
  • For buses with a capacity to transport at least 9 persons (excluding the driver)
  • Slovenia does not require that the vehicle be registered in an EU country
  • The refund rate is fixed once a month for the previous month

Spain

Refund rate:

As of 01.01.2019 the regional/refund rate for excise duty on diesel oil in Spain will be the same
for all regions.

Due to this, the excise duty on diesel oil will be refunded with euro 0.048 + the main rate
0.001 in all regions as of 1st January 2019. In total euro 0.049 per litre will be refunded.

Main rate € 0,001 per litre.


The refund rate for the regional excise duty on diesel oil – TA is:
Region Rate
ANDALUCIA 0,048 EUR
ARAGÓN 0,048 EUR
ASTURIAS 0,048 EUR
BALEARES 0,048 EUR
CANTABRIA 0,048 EUR
CASTILLA LA MANCHA 0,048 EUR
CASTILLA LEON 0,048 EUR
CATALUÑA 0,048 EUR
EXTREMADURA 0,048 EUR
GALICIA 0,048 EUR
MADRID 0,048 EUR
MURCIA 0,048 EUR
NAVARRA 0,048 EUR
LA RIOJA 0,048 EUR
VALENCIA 0,048 EUR
PAIS VASCO 0,048 EUR

  • For trucks of at least 7.5 tons
  • The maximum refund per vehicle per year is 50.000 litres. The purchases must be paid with a "professional diesel card", as the data as regards the diesel purchases must be transferred directly from the supplier to the Spanish authorities
  • The refund is, however, only possible from the quarter from your company and vehicles have been registered with the Spanish authorities. FDE can help you in this respect
  • EU Companies can obtain refund of excise duty in diesel oil in Spain

Hungary


01.04.24 - 30.06.24  HUF 10 per litre diesel oil
01.01.24 - 31.03.24   HUF 10 per litre diesel oil
01.10.23 - 31.12.23   HUF 3,5 per litre diesel oil
01.07.23 - 30.09.23   HUF 3,5 per litre diesel oil
01.04.23 - 30.06.23   HUF 3,5 per litre diesel oil
01.01.23 - 31.03.23   HUF 3,5 per litre diesel oil
01.10.22 - 31.12.22   HUF 3,5 per litre diesel oil
01.07.22 - 30.09.22   HUF 3,5 per litre diesel oil
01.04.22 - 30.06.22   HUF 3,5 per litre diesel oil
01.01.22 - 31.03.22   HUF 3,5 per litre diesel oil
01.10.21 - 31.12.21   HUF 3,5 per litre diesel oil
01.07.21 - 30.09.21   HUF 3,5 per litre diesel oil
01.04.21 - 30.06.21   HUF 3,5 per litre diesel oil
01.01.21 - 31.03.21   HUF 13,5 per litre diesel oil
01.10.20 - 31.12.20   HUF 13,5 per litre diesel oil

  • Refund is granted to transport companies and coach operators from EU countries and EFTA countries (Iceland, Lichtenstein, Norway and Switzerland)
  • For trucks with a gross weight of at least 7.5 tons
  • For buses in the categories M2 and M3

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