Rates - Refund of Excise Duty on diesel oil

Rates

The following rates are valid for trucks and buses

Belgium


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
01.02.21 - 28.02.21:     € 0,2476158 per litre diesel oil
01.01.21 - 31.01.21:     € 0,2476158 per litre diesel oil
01.12.20 - 31.12.20:     € 0,2476158 per litre diesel oil
01.11.20 - 30.11.20:     € 0,2476158 per litre diesel oil
01.10.20 - 31.10.20:     € 0,2476158 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

01.07.21 - 30.09.21    € 0,1571 per litre diesel oil (carriage of goods)
01.07.21 - 30.09.21    € 0,2171 per litre diesel oil (transportation of passengers)
01.01.21 - 30.03.21    € 0,1571 per litre diesel oil (for trucks)
01.04.21 - 30.06.21    € 0,1571 per litre diesel oil (for trucks)
01.01.21 - 30.03.21    € 0,2171 per litre diesel oil (for buses)
01.04.21 - 30.06.21    € 0,2171 per litre diesel oil (for buses)
01.10.20 - 31.12.20    € 0,1571 per litre diesel oil (for trucks)
01.07.20 - 30.09.20    € 0,1571 per litre diesel oil (for trucks)
01.10.20 - 31.12.20    € 0,2171 per litre diesel oil (for buses)
01.07.20 - 30.09.20    € 0,2171 per litre diesel oil (for buses)
For the 1st half-year 2020:    € 0,1572 per litre diesel oil (for trucks) 
For the 1st half-year 2020:    € 0,2172 per litre diesel oil (for buses) 
For the 2nd half-year 2019:    € 0,1771 per litre diesel oil (for trucks) 
For the 2nd half-year 2019:    € 0,2171 per litre diesel oil (for buses) 
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:

01.07.21 - 30.09.21:    € 0,21418000 per litre diesel oil  
01.04.21 - 30.06.21:    € 0,21418000 per litre diesel oil  
01.01.21 - 31.03.21:    € 0,21418000 per litre diesel oil  
01.10.20 - 31.12.20:    € 0,21418000 per litre diesel oil  
01.07.20 - 30.09.20:    € 0,21418000 per litre diesel oil  
01.04.20 - 30.06.20:    € 0,21418000 per litre diesel oil  
01.01.20 - 31.03.20:    € 0,21418000 per litre diesel oil  
01.10.19 - 31.12.19:    € 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

August 2021:    € 0,05767 per litre diesel oil   
July 2021:    € 0,05767 per litre diesel oil   
June 2021:    € 0,05767 per litre diesel oil   
May 2021:    € 0,05767 per litre diesel oil   
April 2021:    € 0,05767 per litre diesel oil   
March 2021:    € 0,05767 per litre diesel oil   
February 2021:    € 0,05767 per litre diesel oil   
January 2021:    € 0,05767 per litre diesel oil   
December 2020:    € 0,05767 per litre diesel oil   
November 2020:    € 0,05767 per litre diesel oil   
October 2020:    € 0,05767 per litre diesel oil   
September 2020:    € 0,03884 per litre diesel oil   
August 2020:    € 0,01898 per litre diesel oil   
July 2020:    € 0,02119 per litre diesel oil   
June 2020:    € 0,06047 per litre diesel oil   
May 2020:    € 0,11645 per litre diesel oil   
April 2020:    € 0,07729 per litre diesel oil   
March 2020:    € 0,06272 per litre diesel oil   
February 2020:    € 0,06272 per litre diesel oil   
January 2020:    € 0,06272 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 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


01.10.21 - 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
01.07.20 - 30.09.20   HUF 13,5 per litre diesel oil
01.04.20 - 30.06.20   HUF 3,5 per litre diesel oil
01.01.20 - 31.03.20   HUF 3,5 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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