Refunds of duty on diesel oil
- Refund with no hassle
Customers from EU countries, which have signed up for VAT refund from Belgium, France, Italy, Slovenia and Spain can also obtain refund of excise duty on diesel oil. Customers from the EFTA countries (Iceland, Norway, Switzerland and Liechtenstein), which have signed up for VAT refund from Slovenia can also obtain refund of excise duty on diesel oil in Slovenia.
For all countries goes that the registration number of the vehicle must appear from the invoice.
In Belgium, France, Italy and Spain the vehicle must be registered in an EU country.
Belgium
Refund of excise duty on diesel oil in Belgium is not possible for refuellings between 5th December 2007 and 9th January 2009.
The following rates are valid for trucks and busses:
01.08.10-31.08.10 € 0,0433 per litre diesel oil
01.07.10-31.07.10 € 0.0433 per litre diesel oil
01.06.10-30.06.10 € 0.0433 per litre diesel oil
26.05.10-31.05.10 € 0.0433 per litre diesel oil
18.05.10-25.05.10 € 0.0285 per litre diesel oil
01.05.10-17.05.10 € 0.0242 per litre diesel oil
14.04.10-30.04.10 € 0.0242 per litre diesel oil
01.04.10-13.04.10 € 0.0179 per litre diesel oil
01.03.10-31.03.10 € 0.0179 per litre diesel oil
01.02.10-28.02.10 € 0.0179 per litre diesel oil
28.01.10-31.01.10 € 0.0179 per litre diesel oil
19.01.10-27.01.10 € 0.0135 per litre diesel oil
01.01.10-18.01.10 € 0.0053 per litre diesel oil
01.12.09-31.12.09 € 0.0303 per litre diesel oil
01.11.09-30.11.09 € 0.0303 per litre diesel oil
01.10.09-31.10.09 € 0.0303 per litre diesel oil
01.09.09-30.09.09 € 0.0303 per litre diesel oil
01.08.09-31.08.09 € 0.0303 per litre diesel oil
01.07.09-31.07.09 € 0.0303 per litre diesel oil
01.06.09-30.06.09 € 0.0303 per litre diesel oil
01.05.09-31.05.09 € 0.0303 per litre diesel oil
01.04.09-30.04.09 € 0.0303 per litre diesel oil
01.03.09-31.03.09 € 0.0303 per litre diesel oil
21.02.09-28.02.09 € 0.0303 per litre diesel oil
13.02.09-20.02.09 € 0.0243 per litre diesel oil
01.02.09-13.02.09 € 0.0188 per litre diesel oil
21.01.09-31.01.09 € 0.0188 per litre diesel oil
10.01.09-20.01.09 € 0.0105 per litre diesel oil
01.12.07-04.12.07 € 0.0118 per litre diesel oil
01.11.07-30.11.07 € 0.0118 per litre diesel oil
01.10.07-31.10.07 € 0.0118 per litre diesel oil
Vehicle demand: trucks of at least 7,500 kilos and busses with a capacity to transport at least 9 persons (excl. driver) may apply for a refund.
The minimum litre quantity per month will be stated on the form over kilometres covered, as the rates vary from month to month.
France
The following rates are valid for trucks and busses:
For the 1st half-year 2010: € 0.0360 per litre diesel oil (min. 3600 l. per half-year)
For the 2nd half-year 2009: € 0.0360 per litre diesel oil (min. 3600 l. per half-year)
For the 1st half-year 2009: € 0.0360 per litre diesel oil (min. 3600 l. per half-year)
For the 2nd half-year 2008 € 0.0360 per litre diesel oil (min. 3600 l. per halfyear)
For the 1st half-year 2008: € 0.0360 per litre diesel oil (min. 3600 l. per half-year)
For the 2nd half-year 2007: € 0.0339 per litre diesel oil (min. 3850 l. per half-year)
Trucks: the truck must have a gross weight of at least 7,500 kilos.
Busses: Please note that only diesel oil for transportation of passengers is refundable.
Italy (Excise duty)
For the period 01.01. – 19.03.2008 € 0.01978609 per litre diesel oil purchased in Italy is refunded.
For the period 20.03. – 30.04.2008 € 0.00295609 per litre diesel oil purchased in Italy is refunded.
For the period 01.05. – 31.12.2008 € 0.01978609 per litre diesel oil purchased in Italy is refunded.
Refund is granted to haulage companies from EU, who have an EU license.
Truck demand: must have a gross weight of at least 7,500 kilos.
Slovenia
In Slovenia the vehicle does not have to be registered in an EU country.
The refund is offered for trucks with a gross weight of at least 7,500 kilos and for busses with at least 9 seats excl. the driver.
The refund rate is fixed once a month valid for the previous month.
The following refund rates apply for 2010:
| July |
€ 0.10434 per litre diesel oil |
| June |
€ 0.09467 per litre diesel oil |
| May |
€ 0.08426 per litre diesel oil |
| April |
€ 0.08200 per litre diesel oil |
| March |
€ 0.08716 per litre diesel oil |
| February |
€ 0.10200 per litre diesel oil |
| January |
€ 0.10200 per litre diesel oil |
Spain - refund of Excise Duty
As of 1st January 2007 the Spanish authorities introduced a refund of the Excise Duty for EU-companies.
The refund is, however, only possible from the quarter your company has registered with the Spanish authorities. FDE can help you in this respect.
Trucks with a weight of minimum 7,500 kilos and busses with a capacity to transport at least 9 persons (excl. driver) can apply for a refund of the Excise Duty.
PLEASE NOTICE: Busses are eligible for refund of Excise Duty, but not for VAT refund from Spain
Refund rate:
Up to 12th June 2009: € 0.00814 per litre
13th June 2009 - 31st December 2009: € 0.03714 per litre
As of 1st January 2010: € 0.02900 per litre.
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.