Rates - Refund of Excise Duty on diesel oil

Rates

The following rates are valid for trucks and buses

Belgium


01.02.19 - 28.02.19:     € 0,2476158 per litre diesel oil
01.01.19 - 31.01.19:     € 0,2476158 per litre diesel oil
01.12.18 - 31.12.18:     € 0,2476158 per litre diesel oil
01.11.18 - 30.11.18:     € 0,2476158 per litre diesel oil
01.10.18 - 31.10.18:     € 0,2476158 per litre diesel oil
01.09.18 - 30.09.18:     € 0,2476158 per litre diesel oil
01.08.18 - 31.08.18:     € 0,2476158 per litre diesel oil
19.07.18 - 31.07.18:     € 0,2476158 per litre diesel oil
11.07.18 - 18.07.18:     € 0,2374094 per litre diesel oil
01.07.18 - 10.07.18:     € 0,2328094 per litre diesel oil
23.06.18 - 30.06.18:     € 0,2328094 per litre diesel oil
13.06.18 - 22.06.18:     € 0,2249094 per litre diesel oil
05.06.18 - 12.06.18:     € 0,2212094 per litre diesel oil
01.06.18 - 04.06.18:     € 0,2133094 per litre diesel oil
01.05.18 - 31.05.18:     € 0,2133094 per litre diesel oil
01.04.18 - 30.04.18:     € 0,2133094 per litre diesel oil
09.03.18 - 31.03.18:     € 0,2133094 per litre diesel oil
01.03.18 - 08.03.18:     € 0,2075094 per litre diesel oil

  • Trucks of at least 7.5 tons
  • For buses with a capacity to transport at least 9 persons (excl. driver)
  • Refund is granted to transport companies and coach operators from EU countries

France

For the 1st half-year 2019:    € 0,1771 per litre diesel oil (for trucks) 
For the 1st half-year 2019:    € 0,2171 per litre diesel oil (for buses) 
For the 2nd half-year 2018:    € 0,1775 per litre diesel oil (for trucks) 
For the 2nd half-year 2018:    € 0,2175 per litre diesel oil (for buses) 
For the 1st half-year 2018:    € 0,1775 per litre diesel oil (for trucks) 
For the 1st half-year 2018:    € 0,2175 per litre diesel oil (for buses) 
For the 2nd half-year 2017:    € 0,1142 per litre diesel oil (for trucks) 
For the 2nd half-year 2017:    € 0,1542 per litre diesel oil (for buses) 
For the 1st half-year 2017:    € 0,1142 per litre diesel oil (for trucks) 
For the 1st half-year 2017:    € 0,1542 per litre diesel oil (for buses) 
For the 2nd half-year 2016:    € 0,0796 per litre diesel oil (for trucks) 
For the 2nd half-year 2016:    € 0,1196 per litre diesel oil (for buses) 

  • For trucks of at least 7,5 tons
  • Buses: Please note that only diesel oil for transportation of passengers is refundable
  • Refund is granted to transport companies and coach operators from EU countries
  • The truck must be registered in an EU country

Italy

The following refund rate is valid for trucks:

01.10.18 - 31.12.18:    € 0,21418000 per litre diesel oil  
01.07.18 - 30.09.18:    € 0,21418000 per litre diesel oil  
01.04.18 - 30.06.18:    € 0,21418000 per litre diesel oil  
01.01.18 - 31.03.18:    € 0,21418000 per litre diesel oil  
01.10.17 - 31.12.17:    € 0,21418000 per litre diesel oil  
01.07.17 - 30.09.17:    € 0,21418000 per litre diesel oil  
01.04.17 - 30.06.17:    € 0,21418000 per litre diesel oil  
01.01.17 - 31.03.17:    € 0,21418000 per litre diesel oil  

  • EU hauliers carrying out transport of goods and coach operators carrying out regular traffic, 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 3
  • Applications can only be submitted quarterly
  • The minimum amount for an application is € 25,00

Slovenia

February 2019:    € 0,06272 per litre diesel oil   
January 2019:    € 0,06272 per litre diesel oil   
December 2018:    € 0,06272 per litre diesel oil   
November 2018:    € 0,06272 per litre diesel oil   
October 2018:    € 0,06272 per litre diesel oil   
September 2018:    € 0,06272 per litre diesel oil   
August 2018:    € 0,06272 per litre diesel oil   
July 2018:    € 0,06272 per litre diesel oil   
June 2018:    € 0,06272 per litre diesel oil   
May 2018:    € 0,08530 per litre diesel oil   
April 2018:    € 0,09605 per litre diesel oil   
March 2018:    € 0,09605 per litre diesel oil   
January 2018:    € 0,09605 per litre diesel oil   
December 2017:    € 0,09605 per litre diesel oil   
November 2017:    € 0,09605 per litre diesel oil   
October 2017:    € 0,09605 per litre diesel oil   
September 2017:    € 0,09605 per litre diesel oil   
August 2017:    € 0,09605 per litre diesel oil   
July 2017:    € 0,09605 per litre diesel oil   
June 2017:    € 0,09605 per litre diesel oil   
May 2017:    € 0,09605 per litre diesel oil   
April 2017:    € 0,09605 per litre diesel oil   
March 2017:    € 0,09605 per litre diesel oil  
February 2017:   € 0,09605 per litre diesel oil 
January 2017:     € 0,09605 per litre diesel oil 
December 2016:     € 0,09605 per litre diesel oil
November 2016:    € 0,09605 per litre diesel oil 
October 2016:    € 0,09605 per litre diesel oil 
September 2016:     € 0,09605 per litre diesel oil
August 2016:     € 0,09605 per litre diesel oil
July 2016:    € 0,09605 per litre diesel oil 
June 2016:    € 0,09605 per litre diesel oil
May 2016:    € 0,09605 per litre diesel oil
April 2016:    € 0,09605 per litre diesel oil
March 2016:    € 0,09605 per litre diesel oil
February 2016:    € 0,09575 per litre diesel oil
January 2016:    € 0,08746 per litre diesel oil

  • Slovenia does not require that the truck must be registered in an EU country
  • For trucks of at least 7.5 tons
  • For buses with a capacity to transport at least 9 persons (excl. driver)
  • The refund rate is fixed once a month valid for the previous month
  • Refund is granted to transport companies and coach operators from EU countries and EFTA countries (Iceland, Lichtenstein, Norway and Switzerland)

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 2018 2019
ANDALUCIA 0,048 EUR 0,048 EUR
ARAGÓN 0,024 EUR 0,048 EUR
ASTURIAS 0,040 EUR 0,048 EUR
BALEARES 0,048 EUR 0,048 EUR
CANTABRIA 0,000 EUR 0,048 EUR
CASTILLA LA MANCHA 0,048 EUR 0,048 EUR
CASTILLA LEON 0,000 EUR 0,048 EUR
CATALUÑA 0,048 EUR 0,048 EUR
EXTREMADURA 0,384 EUR 0,048 EUR
GALICIA 0,048 EUR 0,048 EUR
MADRID 0,017 EUR 0,048 EUR
MURCIA 0,048 EUR 0,048 EUR
NAVARRA 0,000 EUR 0,048 EUR
LA RIOJA 0,000 EUR 0,048 EUR
VALENCIA 0,048 EUR 0,048 EUR
PAIS VASCO 0,000 EUR 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


01.01.19 - 31.03.19   HUF 3,5 per litre diesel oil
01.10.18 - 31.12.18   HUF 7 per litre diesel oil
01.07.18 - 30.09.18   HUF 7 per litre diesel oil
01.04.18 - 30.06.18   HUF 7 per litre diesel oil
01.01.18 - 31.03.18   HUF 7 per litre diesel oil
01.10.17 - 31.12.17   HUF 7 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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