TEDB Excise Duty Tables - Energy products and electricity

Transcription

EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Indirect taxes other than VAT
EXCISE DUTY TABLES
Part II Energy products and Electricity
In accordance with the Energy Directive (Council Directive 2003/96/EC)
INCLUDING Natural Gas, Coal and Electricity
Can be consulted on DG TAXUD Web site:
http://ec.europa.eu/taxation_customs/index_en.htm
or "Taxes in Europe" online database:
http://ec.europa.eu/taxation_customs/tedb/taxSearch.html
(Shows the situation as at 01/01/2017)
© European Commission, 2017
Reproduction is authorised, provided the source and web address
(http://ec.europa.eu/taxation_customs/index_en.htm) are acknowledged.
B-1049 Brussels - Belgium - Office: SPA3 6/70.
Telephone: direct line (+32-2) 295.35.25, switchboard 299.11.11.
e-mail: [email protected]
INTRODUCTORY NOTE
In collaboration with the Member States, the European Commission has established the “EXCISE
DUTY TABLES showing rates in force in the Member States of the European Union.
As from 1 January 2007 this publication:
* covers all EU Member States;
* has been divided into three different sections:
I
Alcoholic Beverages
II
Energy products and Electricity
III
Manufactured Tobacco.
Further to the approval during the Committee on Excise duty of 12 & 13 May 2009, new tables
are inserted, as from 1 July 2009, with reduced rates applied by MS in specific sectors on Gas
oil, Kerosene, Heavy fuel oil, LPG, Natural Gas, Coal & Coke and Electricity.
This publication aims to provide up-to-date information on Member States main excise duty rates as
they apply to typical products. The information is supplied by the respective Member States. The
Commission cannot be held responsible for its accuracy or completeness, neither does its publication
imply an endorsement by the Commission of those Member States' legal provisions.
It is intended that Member States will regularly communicate to the Commission all modifications of
the rates covered by this publication and that revised editions of the tables will be published twice a
year.
To this end, it is vital that all changes to duty structures or rates are advised by Member States to the
Commission as soon as possible so that they may be incorporated in the tables with the least
possible delay. All details should be sent to:
e-mail [email protected]
telephone +32-2-295.35.25
This document together with general information about the Taxation and Customs Union can be found
at:
http://ec.europa.eu/taxation_customs/index_en.htm
For further or more detailed information, please contact directly the Member States concerned
(see list of contact persons at the end of this document).
IMPORTANT REMARK
Concerning transitional arrangements
for the "New member States"
of the European Union
Council Directive 2003/96/EC – Energy taxation Directive
The energy taxation Directive (2003/96/EC – "energy Directive") was adopted in 2003 and defines the
fiscal structures and the levels of taxation to be imposed on energy products and electricity. It
replaces, with effect from 1 January 2004, Council Directive 92/81/EEC (on the harmonisation of the
structures of excise duties on mineral oils) and Council Directive 92/82/EEC (on the approximation of
the rates of excise duties on mineral oils).
The energy Directive is in compliance with Community commitments to integrate environmental
concerns into the energy taxation area and will improve the functioning of the Internal Market.
1
The 2003 Treaty of Accession provided for transitional arrangements and specific measures for two
2
new Member States . In addition, two additional Council Directives for specific arrangements
3
4
were adopted on 29 April 2004 (Directive 2004/74/EC and Directive 2004/75/EC ).
Directive 2004/74/EC amends the energy Directive as regards the possibility for the Czech Republic,
Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to apply temporary
exemptions or reductions in the levels of taxation.
Directive 2004/75/EC amends the energy Directive as regards the possibility for Cyprus to apply
temporary exemptions or reductions in the levels of taxation. The period for the temporary measures
expired and the Directive is no longer applicable.
5
The Treaty of Accession of Bulgaria and Romania to the EU provided for transitional arrangements
and specific measures for the two Member States. The temporary provisions expired at the end of
2012.
1
OJ L 236, 23.9.2003, p. 17.
Cyprus and Poland.
3
OJ L 157, 30.4.2004, p.87.
4
OJ L 157 ,30.4.2004, p.100.
5
OJ L 157, 21.06.2005.
2
UPDATE SITUATION - EXCISE DUTY TABLES
01/01/2017
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
Petrol
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Gas oil
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Gas oil reduced
rate
Kerosene
Y
Y
Y
Kerosene reduced
rate
Heavy Fuel oil
Y
Y
Y
Y
Y
Y
Y
Y
Y
LPG reduced rate
Natural gas
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Natural gas
reduced rate
Coal and Coke
Electricity reduced
rate
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Coal and Coke
reduced rate
Electricity
Y
Y
Y
Y
Y
Heavy Fuel oil
reduced rate
LPG
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
LT
LU
LV
MT
NL
PL
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
SE
SI
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
RO
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
PT
Y
Y
SK
UK
Y
Y
Y
Y
Y
Y
TABLE OF CONTENTS
INTRODUCTORY NOTE .............................................................................................................................. 2
IMPORTANT REMARK ................................................................................................................................. 3
UPDATE SITUATION - EXCISE DUTY TABLES ......................................................................................... 4
TABLE OF CONTENTS ................................................................................................................................ 5
EURO EXCHANGE RATES.......................................................................................................................... 6
ENERGY PRODUCTS AND ELECTRICITY................................................................................................. 7
Petrol ......................................................................................................................................................... 8
Gas Oil ..................................................................................................................................................... 13
Kerosene ................................................................................................................................................. 32
Heavy fuel oil ........................................................................................................................................... 43
Liquefied Petroleum Gas (LPG) .............................................................................................................. 50
Natural Gas ............................................................................................................................................. 61
Coal and Coke ......................................................................................................................................... 76
Electricity ................................................................................................................................................. 81
National Tax – Mineral Oil ......................................................................... Error! Bookmark not defined.
LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLESError! Bookmark not defined.
EURO EXCHANGE RATES
Value of National Currency in EUR at the second working day of October
6
Member State
National Currency
Currency value
Bulgaria
BGN
1.9558
Croatia
HRK
7.5053
Czech Republic
CZK
27.021
Denmark
DKK
7.4463
Hungary
HUF
308.18
Poland
PLN
4.2933
Romania
RON
4.4505
Sweden
SEK
9.593
United Kingdom
GBP
0.8732
6
The exchange rates are retrieved from the ECB website Home›Statistics›Exchange rates› Euro foreign
exchange reference rates (https://www.ecb.europa.eu/stats/exchange/eurofxref/html/index.en.html).
The Lithuanian litas “LTL irrevocably fixed as of 1 January 2015 (=3,45280 LTL to 1 euro) – Official Journal L233,
06/08/2014, Council Regulation (EU) No. 851/2014 of 23 July 2014 amending Regulation (EC) No 2866/98.
The Latvian lats “LVL irrevocably fixed as of 1 January 2014 (=0,702804 LVL to 1 euro) – Official Journal L243,
21/09/2013, Council Regulation (EU) No 870/2013 of 9 July 2013 amending Regulation (EC) No 2866/98
The Estonian kroon "EEK' irrevocably fixed as of 1 January 2011 (=15,6466 EEK to 1 euro) – Official Journal L
196, 28/7/2010, Council Regulation (EU) No 671/2010 of 13 July 2010 amending Regulation (EC) No 2866/98
The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) – Official Journal L
195, 24/7/2008, Council Regulation (EC) No 694/2008 of 8 July 2008 amending Regulation (EC) No 2866/98
The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(=0,585274 CYP to 1 euro) – Official Journal L
256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending Council Regulation (EC) No 2866/98.
The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) – Official Journal L
The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) – Official Journal L
ENERGY PRODUCTS AND ELECTRICITY
IMPORTANT AND GENERAL REMARKFor further and complete details concerning the transitional
periods and derogations from excise duty for each country and energy product, go through these links to
consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).
PETROL
Petrol
Leaded
Minimum excise
duty adopted by
the Council on 2710-2003
Unlead
CN 2710 1131, CN 2710 1151, CN2710 1159
CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149
421 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
(Dir. 2003/96/EC)
MS
AT
BE
National
Currency
EUR
BGN
CY
EUR
CZ
CZK
DE
EUR
EE
NatCurr
DKK
EUR
VAT %
Excise duty
EUR
VAT %
NatCurr
EUR
With minimum
biofuel content
of 46 l and
sulphur
content <=10
mg/kg
554
20
With minimum biofuel content of 46 l and sulphur
content <=10 mg/kg
482
20
With biofuel
content of less
than 46 l or
sulphur
content >10
mg/kg
587
20
With biofuel content of less than 46 l or sulphur
content >10 mg/kg
515
20
657.3179
21
octane number <95
623.2105
21
21
octane number 98>x>95
623.2105
21
21
octane number >=98 - low sulphur and aromatic
level
623.2105
21
21
octane number >=98 - high sulphur and/or
aromatic level
638.6728
21
363.0228
20
EUR
BG
DK
Excise duty
830
424.3788
20
710
421
13,710
479
507.3831
21
721
19
12,840
475.186
21
with a sulphur content not exceeding 10 mg/kg
654.5
19
19
with a sulphur content exceeding 10 mg/kg
669.8
19
Energy tax
5,028
675.2347
25
Energy tax (with 4.8% biopetrol)
4,195
563.367
25
CO2 tax
414
55.5981
25
CO2 tax (with 4.8% biopetrol)
393
52.7779
25
465
20
465
20
Petrol
Leaded
Minimum excise
duty adopted by
Unlead
CN 2710 1131, CN 2710 1151, CN2710 1159
CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149
(Dir. 2003/96/EC)
MS
National
Currency
Excise duty
NatCurr
VAT %
EUR
EL
EUR
681
ES
EUR
457.79
FI
EUR
FR
EUR
HR
HRK
HU
HUF
Not available
in Finland
683.4
4,500
Excise duty
NatCurr
EUR
700
21
455.92
21
21
Unleaded gasoline with less than 98 I.O.
424.69
21
24
See "General comments"
702.5
24
650.7
20
20
599.5763
Leaded petrol
is no longer
sold in
Hungary.
VAT %
3,860
514.3032
27
If the world market price of crude oil is higher
than 50 USD/barrel.
120,000
389.3828
27
27
If the world market price of crude oil is 50
USD/barrel or less.
125,000
405.6071
27
IE
EUR
587.71
23
587.71
23
IT
EUR
728.4
22
728.4
22
LT
EUR
579.24
LU
EUR
Since June
1999 leaded
petrol is no
longer sold in
Luxemburg,
except for
aircrafts.
*included
climate
changing tax
of EUR 20 per
1,000 litres
(since
1.1.2007)
516.6646
434.43
17
>10 mg/kg
464.5846
17
17
<10 mg/kg
462.0946
17
Petrol
Leaded
Minimum excise
duty adopted by
Unlead
CN 2710 1131, CN 2710 1151, CN2710 1159
CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149
(Dir. 2003/96/EC)
MS
National
Currency
Excise duty
NatCurr
VAT %
Excise duty
EUR
VAT %
NatCurr
EUR
LV
EUR
455.32
21
436
21
MT
EUR
678.18
18
549.38
18
NL
EUR
857.39
21
769.9
21
PL
PLN
not on the
market
23
CN27101145 CN27101149 (includes fuel tax)
1,669.41
388.8408
23
23
CN27101131 CN27101141 (when used for
propellant purposes the fuel tax should be
added)
1,822
424.3822
23
1,656.34
372.1694
19
RO
RON
1,948.25
437.7598
19
SE
SEK
4,720
492.0254
25
Environmental class 1
3,880
404.4616
25
25
Alcylate based petrol
2,040
212.6551
25
25
Environmental class 2
3,910
407.5889
25
507.8
22
514.5
20
663.6661
20
SI
EUR
SK
EUR
UK
GBP
Leaded petrol
is forbidden
for sale in
Slovenia.
421.61
22
20
676.7
774.9834
20
550.52 EUR
579.5
Petrol Additional comments
IMPORTANT AND GENERAL REMARK For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy
product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).
GAS OIL
Gas oil
Propellant
Minimum
excise duty
adopted by the
Council on 2710-2003
(Dir.
2003/96/EC)
MS
AT
BE
BG
EUR
BGN
Heating fuel for non-business use
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
EUR
Heating fuel for business use
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
VAT %
EUR
Gasoil with
minimum
biofuel
content of 66 l
and sulphur
content <=10
mg/kg
397
20
Marked gasoil
for heating
purpose,with
sulphur
content <=10
mg/kg
98
20
Marked
gasoil for
heating
purpose,with
sulphur
content <=10
mg/kg
98
20
Gasoil with
biofuel
content of
less than 66 l
or sulphur
content >10
mg/kg
425
20
Marked gasoil
for heating
purpose, with
sulphur
content >10
mg/kg
128
20
Marked
gasoil for
heating
purpose, with
sulphur
content >10
mg/kg
128
20
sulphur
content <= 10
mg/kg
507.6529
21
sulphur
content <= 10
mg/kg
17.2564
21
sulphur
content <=
10 mg/kg
17.2564
21
sulphur
content > 10
mg/kg
523.1151
21
sulphur
content > 10
mg/kg
18.6521
21
sulphur
content > 10
mg/kg
18.6521
21
330.2996
20
330.2996
20
330.2996
20
646
646
646
Gas oil
Propellant
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
EUR
CZ
CZK
DE
EUR
DK
DKK
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
CY
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
450
10,950
EUR
VAT
%
Excise duty
NatCurr
124.73
405.2404
21
10,290
CZK/1,000
tax refund
with a sulphur
content not
exceeding 10
mg/kg
470.4
19
with a sulphur
content
exceeding 10
mg/kg
485.7
10,950
VAT %
EUR
124.73
405.2404
21
10,290
CZK/1,000l
tax refund
with a sulphur
content not
exceeding 50
mg/kg
46.01
19
19
with a sulphur
content
exceeding 50
mg/kg
61.01
10,950
405.2404
21
with a
sulphur
content not
exceeding 50
mg/kg
61.35
19
19
with a
sulphur
content
exceeding 50
mg/kg
76.35
19
Energy tax
(with 6.8%
biodiesel)
2,697
362.1933
25
Energy tax
1,982
266.1725
25
Energy tax
1,982
266.1725
25
CO2 tax (with
6.8%
biodiesel)
426
57.2096
25
CO2 tax
457
61.3728
25
CO2 tax
457
61.3728
25
20
448
20
448
20
EE
EUR
448
EL
EUR
410
A winter
period is
defined (from
15 October to
410
A winter
period is
defined (from
15 October
410
Gas oil
Propellant
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
EUR
VAT
%
30 April each
year) during
which a
reduced rate
of
280Eur/1,000
lt is applied.
ES
EUR
FI
EUR
FR
EUR
HR
HRK
HU
HUF
See "General
comments"
Excise duty
NatCurr
VAT %
EUR
to 30 April
each year)
during which
a reduced
rate of
280Eur/1,000
lt is applied.
331
21
84.71
21
84.71
21
530.2
24
228.7
24
228.7
24
530.7
20
118.9
20
118.9
20
3,060
407.7119
If the world
market price
of crude oil is
higher than
50
USD/barrel.
110,350
358.07
27
If the world
market price
of crude oil is
50 USD/barrel
or less.
120,350
390.5185
27
423
56.3602
If the world
market price
of crude oil is
higher than
50
USD/barrel.
110,350
358.07
27
If the world
market price
of crude oil is
50 USD/barrel
or less.
120,350
390.5185
27
423
56.3602
If the world
market price
of crude oil is
higher than
50
USD/barrel.
110,350
358.07
27
If the world
market price
of crude oil is
50
USD/barrel
120,350
390.5185
27
Gas oil
Propellant
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
VAT %
EUR
or less.
IE
EUR
479.02
23
102.28
23
102.28
23
IT
EUR
617.4
22
403.21
22
403.21
22
LT
EUR
330.17
LU
EUR
21.14
> 10 mg/kg
338.3548
17
< 10 mg/kg
335
17
n/a
21.14
17
10
17
17
17
LV
EUR
341
21
56.91
21
56.91
21
MT
EUR
472.4
18
232.09
18
232.09
18
NL
EUR
484.47
21
484.47
21
484.47
21
Gas oil
Propellant
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
PLN
RO
RON
SE
SEK
SI
EUR
SK
EUR
UK
GBP
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
PL
Excise duty
NatCurr
EUR
1,459.05
339.8435
1,518.02
Environmental
class 1
VAT
%
Excise duty
VAT
%
Excise duty
VAT %
NatCurr
EUR
23
232
54.0377
341.0898
19
1,518.02
2,490
259.5643
25
256.5
Environmental
class 2
2,778
289.5862
25
25
25
Environmental
class 3
2,927
305.1183
25
25
25
426.05
22
368
20
663.6661
20
includes fuel
tax
386.40 EUR
579.5
Business use
= heating
purposes in
the
manufacturing
process in
industry
386.40 EUR
111.4
NatCurr
EUR
23
232
54.0377
23
341.0898
19
1,518.02
341.0898
19
26.7382
25
855
89.1275
25
157.5
22
368
20
127.5797
20
386.40 EUR
111.4
157.5
22
368
20
127.5797
20
Gas Oil
Gas oil - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
Article 8(2)(c): plant and machinery used in construction, civil
engineering and public works
Article 8(2)(d): vehicles intended for use off the public
roadway or which have not been granted authorisation
for use mainly on the public roadway
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
AT
EUR
BE
EUR
CY
EUR
CZ
CZK
DE
EUR
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
98
20
n/a
sulphur content <= 10
mg/kg
22.8845
21
sulphur content
<= 10 mg/kg
sulphur content > 10
mg/kg
22.8845
21
sulphur content
> 10 mg/kg
124.73
10,950
if used in a plant with
an efficiency of at
least 60 %, with a
sulphur content not
exceeding 50 mg/kg
VAT %
Excise duty
EUR
NatCurr
21
61.35
19
19
10,950
EUR
20
n/a
20
22.8845
21
sulphur
content <= 10
mg/kg
22.8845
21
22.8845
21
sulphur
content > 10
mg/kg
22.8845
21
450
405.2404
VAT %
450
405.2404
21
Standard rate
with a sulphur
content not
exceeding 10
mg/kg
485.7
19
Standard rate
with a sulphur
content
exceeding 10
485.7
19
10,950
405.2404
21
Standard rate
with a sulphur
content
exceeding 10
mg/kg
470.4
19
Standard rate
with a sulphur
content not
exceeding 10
470.4
19
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
NatCurr
mg/kg
N.a
25
Excise duty
VAT %
EUR
mg/kg
DK
DKK
EE
EUR
EL
EUR
ES
EUR
84.71
21
84.71
21
84.71
21
FI
EUR
228.7
24
228.7
24
228.7
24
FR
EUR
150.9
20
150.9
20
150.9
20
HU
HUF
24.5149
27
358.07
27
358.07
27
448
refund: -125
EUR/1,000 lt
N.a.
25
20
448
25
20
410
7,555
N.a.
448
refund: -125
EUR/1,000 lt
If the world
market price of
crude oil is
higher than 50
USD/barrel.
110,350
20
410
110,350
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
National
Currency
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
Excise duty
NatCurr
VAT %
Excise duty
EUR
27
If the world
market price of
crude oil is 50
USD/barrel or
less.
VAT %
NatCurr
EUR
120,350
390.5185
27
102.28
23
Excise duty
NatCurr
VAT %
EUR
27
IE
EUR
102.28
23
IT
EUR
182.22
22
LT
EUR
330.17
LU
EUR
21.002
17
21.002
17
21.002
17
LV
EUR
341
21
341
21
341
21
MT
EUR
NL
EUR
22
21
na
330.17
18
484.47
23
22
330.17
18
484.47
102.28
21
na
18
484.47
21
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
RO
RON
not applicable
SE
SEK
In the manufacturing
process in industry
and in
agriculture,horticultural
and piscicultural works
and in forestry
SI
EUR
SK
EUR
UK
GBP
VAT %
EUR
NatCurr
19
256.5
386.40 EUR
111.4
Excise duty
26.7382
25
213.03
22
368
20
127.5797
20
VAT %
Excise duty
EUR
not applicable
NatCurr
19
VAT %
EUR
not applicable
19
25
386.40 EUR
111.4
213.03
22
368
20
127.5797
20
25
386.40 EUR
111.4
213.03
22
368
20
127.5797
20
Gas Oil
Gas oil - reduced rates applied in specific sectors
Per 1000 litres
CN 2710 1941 to 2710 1949
Reduced tax
rates applied
according to
Directive
2003/96/EC
Article 8(2)(a): motor fuel for agricultural, horticultural or
piscicultural works, and in forestry
Excise duty
MS
National
Currency
AT
EUR
no reduction
20
BE
EUR
article 15(3) is
used
21
CY
EUR
CZ
CZK
DE
EUR
Nat Curr
If Article 15(3) is used for agricultural, horticultural or
Excise duty
VAT %
EUR
Nat Curr
20
0
Excise duty
VAT %
EUR
n/a
Article 15(1)(e): reduced rate applied for railways
Nat Curr
VAT %
EUR
n/a
20
21
0
0
21
450
4,380
CZK/1,000 tax
refund - plant
production
10,950
405.2404
21
10,950
405.2404
21
10,950
405.2404
21
7,000
CZK/1000 l
tax refund
B30 - animal
production
10,950
405.2404
21
21
21
9,500
CZK/1000 l
tax refund animal
production
10,950
405.2404
21
21
21
with a sulphur
content not
exceeding 10
mg/kg
255.6
19
with a sulphur
content not
exceeding 50
mg/kg
46.01
19
19
with a sulphur
content
exceeding 10
mg/kg
270.9
19
with a sulphur
content
exceeding 50
mg/kg
61.01
19
19
Per 1000 litres
CN 2710 1941 to 2710 1949
Reduced tax
rates applied
according to
Directive
2003/96/EC
MS
National
Currency
DK
DKK
Excise duty
Nat Curr
Excise duty
VAT %
EUR
Nat Curr
Excise duty
VAT %
EUR
Nat Curr
Reduced
Energy tax
54.7
7.3459
25
Reduced
energy tax
35.68
4.7916
25
CO2 tax
457
61.3728
25
CO2 tax
457
61.3728
25
25
121
20
20
20
Only for
agriculture
and fishery
Only CO2
tax
457
VAT %
EUR
61.3728
25
EE
EUR
ES
EUR
84.71
21
84.71
21
331
21
FI
EUR
228.7
24
228.7
24
228.7
24
FR
EUR
150.9
20
150.9
20
150.9
20
HU
HUF
64.4526
27
0
27
IE
EUR
102.28
23
56.31
23
102.28
23
IT
EUR
22
132.82
22
185.22
22
LT
EUR
21
LU
EUR
0
17
0
17
0
17
LV
EUR
50
21
MT
EUR
NL
EUR
RO
RON
Via tax refund:
refund of the
difference
between the
normal rate
and the
reduced rate.
19,863
na
18
99.51
484.47
21
22.3593
19
or 118.9€
when fuel
used
27
Exemption
via tax
refund.
0
21
na
18
484.47
not applicable
21
na
21
19
18
484.47
not
21
19
Per 1000 litres
CN 2710 1941 to 2710 1949
Reduced tax
rates applied
according to
Directive
2003/96/EC
MS
Excise duty
National
Currency
Nat Curr
Excise duty
VAT %
EUR
Nat Curr
Excise duty
VAT %
EUR
Nat Curr
VAT %
EUR
applicable
SE
SEK
SI
EUR
SK
EUR
UK
GBP
Environmental
class 1
2,490
259.5643
25
Environmental
class 2
2,778
289.5862
25
25
25
Environmental
class 3
2,927
305.1183
25
25
25
127.82
22
22
22
368
20
386.40 EUR
127.5797
20
horticultural
use only
386.40 EUR
111.4
Heating
purposes
256.5
0
26.7382
25
368
20
0
20
0
386.40 EUR
111.4
0
25
368
20
127.5797
20
Gas Oil
Gas oil reduced rates applied in specific sectors
Per 1000 litres
CN 2710 1941 to 2710 1949
Reduced tax rates
applied according
to Directive
2003/96/EC
MS
Article 5: differentiated rates for local public passenger transport (including
taxis), waste collection, armed forces and public administration, disabled
people, ambulances
Excise duty
National
Currency
Nat Curr
AT
EUR
n/a
BE
EUR
sulphur content
<= 10 mg/kg
and only for
taxis and
disabled people
CY
EUR
CZ
CZK
DE
EUR
DK
DKK
ES
EUR
EUR
352.5428
EUR
FR
EUR
Excise duty
VAT %
Nat Curr
20
n/a
21
sulphur content <= 10 mg/kg
10,950
VAT %
EUR
20
352.5428
450
21
450
405.2404
21
with a sulphur
content not
exceeding 10
mg/kg
416.38
19
19
with a sulphur
content
exceeding 10
mg/kg
431.6
19
19
N.a.
25
331
228.7
taxis, busses
and road
transportation
can benefit
10,950
405.2404
N.a.
21
21
25
331
21
29.15
21
24
228.7
24
20
150.9
20
21
FI
Article 7(2): commercial gas oil used as propellant
Gas oils intended for
electricity production or
cogeneration of electricity
and heat
Per 1000 litres
CN 2710 1941 to 2710 1949
Reduced tax rates
applied according
to Directive
2003/96/EC
MS
people, ambulances
Excise duty
National
Currency
Excise duty
VAT %
Nat Curr
EUR
If the world
market price of
crude oil is
higher than 50
USD/barrel.
110,350
358.07
27
If the world
market price of
crude oil is 50
USD/barrel or
less.
120,350
390.5185
27
Nat Curr
VAT %
EUR
from a refund
HU
HUF
IE
EUR
IT
EUR
23
local public
passenger
transport
403.22
22
taxis (the
refund is
reduced by
15% The
330
22
103,350
335.356
27
27
Relief allowed by repayment
to user. The amount of the
repayment will vary in
accordance with the average
price at which auto-diesel is
available for purchase
during a repayment period.
This will be calculated in
accordance with a sliding
scale, whereby the
maximum amount repayable
will be 7.5 cent per litre
(when that price is €1.54 per
litre or over), and Nil when
the price is at or below €1.23
per litre
23
403.22
22
22
Per 1000 litres
CN 2710 1941 to 2710 1949
Reduced tax rates
applied according
to Directive
2003/96/EC
MS
people, ambulances
Excise duty
National
Currency
Nat Curr
EUR
Excise duty
VAT %
Nat Curr
VAT %
EUR
resulting
amount is
reduced by an
additional
49.41%
ambulances
330
22
22
gas oil used as
propellant by
armed forces
330
22
22
gas oil used as
heating fuel by
armed forces
21
22
22
335
17
LU
EUR
MT
EUR
NL
EUR
RO
RON
SI
EUR
SK
EUR
386.40 EUR
UK
GBP
not appicable
na
484.47
not applicable
n/a
18
472.4
18
21
484.47
21
19
not applicable
22
368
17
20
386.40 EUR
20
not applicable
19
330
22
368
20
20
Gas Oil Additional comments
IMPORTANT AND GENERAL REMARK For further and complete details concerning the transitional periods and derogations from excise duty for each country and energy
product, go through these links to consult the Council Directives 2003/96/EC, 2004/74/EC and 2004/75/EC (links go to page 3).
KEROSENE
Kerosene
Propellant
CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1921, 2710 1925
CN 2710 1921, 2710 1925
National
Currency
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
VAT %
EUR
AT
EUR
397
20
397
20
397
20
BE
EUR
632.5307
21
19.558
21
19.558
21
BG
BGN
330.2996
20
330.2996
20
330.2996
20
CY
EUR
CZ
CZK
DE
EUR
DK
DKK
646
646
450
10,950
646
124.73
405.2404
21
654.5
19
10,950
405.2404
124.73
21
10,950
405.2404
19
21
19
Energy tax
3,039
408.1222
25
Energy tax
1,982
266.1725
25
Energy tax
1,982
266.1725
25
CO2 tax
457
61.3728
25
CO2 tax
457
61.3728
25
CO2 tax
457
61.3728
25
Kerosene
Propellant
CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1921, 2710 1925
CN 2710 1921, 2710 1925
National
Currency
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
NatCurr
EUR
330.1
EL
EUR
410
ES
EUR
330
21
78.71
21
78.71
21
FI
EUR
763.5
24
763.5
24
763.5
24
FR
EUR
476.8
20
116.5
20
116.5
20
HR
HRK
HU
HUF
If the world
market price
of crude oil is
higher than
124,200
403.0112
A winter
period is
defined (from
15 October to
30 April each
year) during
which a
reduced rate
of
280Eur/1,000
lt is applied.
27
If the world
market price
of crude oil is
higher than
20
VAT %
EUR
354.4162
330.1
Excise duty
EE
2,660
20
EUR
VAT
%
410
1,752
233.435
124,200
403.0112
330.1
A winter
period is
defined (from
15 October
to 30 April
each year)
during which
a reduced
rate of
280Eur/1,000
lt is applied.
27
If the world
market price
of crude oil is
higher than
20
410
1,752
233.435
124,200
403.0112
27
Kerosene
Propellant
CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1921, 2710 1925
CN 2710 1921, 2710 1925
National
Currency
Excise duty
NatCurr
EUR
VAT
%
50
USD/barrel.
If the world
market price
of crude oil is
50 USD/barrel
or less.
Excise duty
NatCurr
EUR
VAT
%
50
USD/barrel.
129,200
419.2355
27
If the world
market price
of crude oil is
50 USD/barrel
or less.
Excise duty
VAT %
NatCurr
EUR
129,200
419.2355
27
50
USD/barrel.
129,200
419.2355
27
If the world
market price
of crude oil is
50
USD/barrel
or less.
IE
EUR
479.02
23
50.73
23
50.73
23
IT
EUR
337.49
22
337.49
22
337.49
22
LT
EUR
330.17
LU
EUR
330
17
LV
EUR
341
21
MT
EUR
472.4
18
330.17
n/a
56.91
na
330.17
17
10
17
21
56.91
21
18
na
18
Kerosene
Propellant
CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
EUR
PL
PLN
RO
RON
SE
SEK
CN 2710 1921, 2710 1925
CN 2710 1921, 2710 1925
National
Currency
NL
Excise duty
NatCurr
EUR
VAT
%
484.47
21
Excise duty
NatCurr
EUR
VAT
%
484.47
21
Excise duty
NatCurr
VAT %
EUR
484.47
21
CN27101925
(when used
for propellant
pusposes fuel
tax should be
added 159.71 PLN
per 1,000 kg)
1,822
424.3822
23
CN27101921
232
54.0377
23
CN27101921
232
54.0377
23
CN27101921
1,446
336.8039
23
CN27101925
1,822
424.3822
23
CN27101925
1,822
424.3822
23
2,112.74
474.7197
19
1,781.09
400.2
19
1,781.09
400.2
19
Environmental
class 1
2,490
259.5643
25
256.5
26.7382
25
855
89.1275
25
Environmental
class 2
2,778
289.5862
25
25
25
Environmental
class 3
2,927
305.1183
25
25
25
Business use
= heating
purposes in
the
manufacturing
process in
industry
Kerosene
Propellant
CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
National
Currency
CN 2710 1921, 2710 1925
CN 2710 1921, 2710 1925
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
EUR
VAT
%
Excise duty
NatCurr
VAT %
EUR
SI
EUR
330
22
21
22
21
22
SK
EUR
481.31
20
481.31
20
481.31
20
UK
GBP
663.6661
20
0
20
0
20
579.5
0
0
Kerosene
Kerosene - Industrial/Commercial use (Art.8, except for agriculture)
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
VAT %
Excise duty
EUR
n/a
NatCurr
20
VAT %
Excise duty
EUR
EUR
BE
EUR
22.8845
CY
EUR
124.73
CZ
CZK
DK
DKK
EE
EUR
330.1
20
330.1
20
330.1
20
ES
EUR
330
21
330
21
330
21
405.2404
N.a.
20
EUR
AT
10,950
n/a
NatCurr
VAT %
21
22.8845
n/a
20
21
22.8845
450
21
25
10,950
405.2404
N.a.
21
450
21
25
10,950
405.2404
N.a.
21
25
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
FI
EUR
FR
EUR
n.a.
HU
HUF
If the world market
price of crude oil is
higher than 50
USD/barrel.
124,200
If the world market
price of crude oil is 50
USD/barrel or less.
129,200
VAT %
Excise duty
EUR
763.5
NatCurr
24
n.a.
403.0112
27
If the world
market price of
crude oil is
higher than 50
USD/barrel.
124,200
419.2355
27
If the world
market price of
crude oil is 50
USD/barrel or
less.
129,200
EUR
50.73
23
IT
EUR
101.25
22
LU
EUR
21.002
17
Excise duty
EUR
763.5
20
IE
VAT %
NatCurr
24
VAT %
EUR
763.5
24
20
n.a.
403.0112
27
If the world
market price
of crude oil is
higher than
50
USD/barrel.
124,200
403.0112
27
419.2355
27
If the world
market price
of crude oil is
50 USD/barrel
or less.
129,200
419.2355
27
50.73
23
23
22
22
21.002
17
20
21.002
17
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
LV
EUR
MT
EUR
NL
EUR
RO
RON
not applicable
SE
SEK
process in industry
and in
and in forestry
SI
VAT %
EUR
341
na
NatCurr
21
18
484.47
VAT %
Excise duty
EUR
341
na
NatCurr
21
18
21
19
256.5
Excise duty
484.47
not applicable
EUR
341
na
21
18
21
19
VAT %
484.47
not applicable
21
19
26.7382
25
EUR
213.03
22
213.03
22
213.03
22
SK
EUR
481.31
20
481.31
20
481.31
20
UK
GBP
127.5797
20
127.5797
20
127.5797
20
111.4
25
111.4
25
111.4
Kerosene
Kerosene reduced rates applied in specific sectors
Per 1000 litres
CN 2710 1921, CN 2710 1925
Reduced tax rates
applied according
to Directive
2003/96/EC
MS
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works,
and in forestry
Excise duty
National
Currency
Nat Curr
EUR
EUR
n/a
20
BE
EUR
article 15(3) is
used
21
CY
EUR
CZ
CZK
DKK
Excise duty
VAT %
AT
DK
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry
Nat Curr
EUR
n/a
VAT %
20
0
21
405.2404
21
0
4,380
CZK/1,000 tax
refund - plant
production
10,950
405.2404
21
10,950
7,000
CZK/1000 l
tax refund
B30 - animal
production
10,950
405.2404
21
21
9,500
CZK/1000 l
tax refund animal
production
10,950
405.2404
21
21
Reduced
energy tax
54.7
7.3459
25
Reduced energy tax
35.68
4.7916
25
CO2 tax
457
61.3728
25
CO2 tax
457
61.3728
25
EE
EUR
330.1
20
20
ES
EUR
330
21
330
21
FI
EUR
763.5
24
763.5
24
FR
EUR
476.8
20
n.a.
20
Kerosene reduced rates applied in specific sectors
Per 1000 litres
CN 2710 1921, CN 2710 1925
Reduced tax rates
applied according
to Directive
2003/96/EC
MS
HU
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works,
and in forestry
Excise duty
National
Currency
HUF
EUR
If the world
market price
of crude oil is
higher than
50
USD/barrel.
124,200
403.0112
27
If the world
market price
of crude oil is
50 USD/barrel
or less.
129,200
419.2355
27
IE
EUR
50.73
23
LU
EUR
21.002
17
LV
EUR
341
21
MT
EUR
NL
EUR
RO
RON
not applicable
SE
SEK
Environmental
class 1
2,490
Environmental
class 2
Environmental
class 3
18
484.47
Excise duty
VAT %
Nat Curr
na
VAT %
Nat Curr
EUR
If the world market price of
crude oil is higher than 50
USD/barrel.
124,200
403.0112
27
If the world market price of
crude oil is 50 USD/barrel or
less.
129,200
419.2355
27
23
n/a
17
21
na
18
21
484.47
21
19
not applicable
259.5643
25
Heating purposes
2,778
289.5862
25
25
2,927
305.1183
25
25
22
SI
EUR
127.82
22
SK
EUR
481.31
20
UK
GBP
127.5797
20
111.4
19
256.5
26.7382
481.31
not applicable
25
20
20
HEAVY FUEL OIL
Heavy fuel oil
Minimum excise
duty adopted by the
CN 2710 1961 to CN 2710 1969
CN 2710 1961 to CN 2710 1969
15 EUR per 1000 kg
15 EUR per 1000 kg
(Dir. 2003/96/EC)
MS
Excise duty
National
Currency
Nat
Curr
EUR
AT
EUR
rate per 1,000 kilograms
60
20
BE
EUR
for the production of electricity
16.346
21
other use than for the production of electricity
16.346
21
204.5199
20
BG
BGN
CY
EUR
CZ
CZK
in tonnes
DE
EUR
per 1,000 kg
DK
DKK
Energy tax
CO2 tax
EE
EUR
EL
EUR
ES
EUR
400
Excise duty
VAT
%
Nat
Curr
rate per 1,000 kilograms
400
17.4679
21
in tonnes
25
19
per 1,000 kg
2,246
301.6263
25
Energy tax
547
73.4593
25
CO2 tax
58
20
per 1,000kg
38
15
1 kg/dm3
VAT
%
60
20
16.346
21
21
per 1,000 Kg
472
EUR
204.5199
20
15
472
17.4679
21
25
19
2,246
301.6263
25
547
73.4593
25
58
20
per 1,000kg
38
21
15
21
21
Heavy fuel oil intended for electricity production or
cogeneration of electricity and heat
12
21
271.1
24
1 kg/dm3
271.1
24
95.4
20
95.4
20
FI
EUR
FR
EUR
HR
HRK
160
21.3183
HU
HUF
116,000
376.4034
27
160
21.3183
116,000
376.4034
27
Heavy fuel oil
Minimum excise
duty adopted by the
CN 2710 1961 to CN 2710 1969
CN 2710 1961 to CN 2710 1969
15 EUR per 1000 kg
15 EUR per 1000 kg
(Dir. 2003/96/EC)
MS
Excise duty
National
Currency
IE
EUR
IT
EUR
Nat
Curr
EUR
Excise duty
VAT
%
Nat
Curr
EUR
VAT
%
Oil under CN code 2710 19 61 - with a sulphur content <=1 %
and a viscosity above 4.5mm2/s at 40° C - and in respect of
distillation testing, the quantity of the portion distilled up to a
temperature of 250° C does not exceed 25% and the quantity of
the portion distilled up to a temperature of 350° C does not
exceed 80% and the density is above 860 kg/ m3 at 15° C (in
other cases the amount of duty is HUF 116,000.00).
4,655
15.1048
27
Oil under CN code 2710 19 61 - with a sulphur content <=1 %
and a viscosity above 4.5mm2/s at 40° C - and in respect of
distillation testing, the quantity of the portion distilled up to a
temperature of 250° C does not exceed 25% and the quantity
of the portion distilled up to a temperature of 350° C does not
exceed 80% and the density is above 860 kg/ m3 at 15° C (in
other cases the amount of duty is HUF 116,000.00).
4,655
15.1048
27
Oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 –
with a sulphur content >1% and a viscosity above 4.5mm2/s at
40° C and in respect of distillation testing, the quantity of the
portion distilled up to a temperature of 250° C does not exceed
25% and the quantity of the portion distilled up to a temperature
of 350° C does not exceed 80% and the density is above 860
kg/ m3 at 15° C (in other cases the amount of duty is HUF
116,000.00).
40,000
129.7943
27
Oil under CN code 2710 19 63, 2710 19 65 and 2710 19 69 –
with a sulphur content >1% and a viscosity above 4.5mm2/s at
40° C and in respect of distillation testing, the quantity of the
portion distilled up to a temperature of 250° C does not exceed
25% and the quantity of the portion distilled up to a
temperature of 350° C does not exceed 80% and the density is
above 860 kg/ m3 at 15° C (in other cases the amount of duty
is HUF 116,000.00).
40,000
129.7943
27
76.53
23
76.53
23
With a sulphur content <1%
31.39
22
With a sulphur content <1%
64.24
22
With a with a sulphur content >1%
63.75
22
With a sulphur content >1%
128.27
22
LT
EUR
15.06
LU
EUR
15
17
n/a
15
17
LV
EUR
15.65
21
1,000 kg
15.65
21
MT
EUR
39
18
39
18
NL
EUR
36.33
21
36.33
21
PL
PLN
64
14.9069
23
64
14.9069
23
RO
RON
71.07
15.969
19
71.07
15.969
19
1,000 kg
15.06
Heavy fuel oil
Minimum excise
duty adopted by the
CN 2710 1961 to CN 2710 1969
CN 2710 1961 to CN 2710 1969
15 EUR per 1000 kg
15 EUR per 1000 kg
(Dir. 2003/96/EC)
MS
National
Currency
SE
SEK
SI
Excise duty
Nat
Curr
Business use = heating purposes in the manufacturing process
in industry
256.5
EUR
VAT
%
26.7382
25
EUR
15.02
SK
EUR
UK
GBP
107
Excise duty
Nat
Curr
855
EUR
VAT
%
89.1275
25
22
15.02
22
111,50
20
111,50
20
122.5406
20
122.5406
20
107
Heavy fuel oil
Heavy fuel oil reduced rates applied in specific sectors
Per 1000 kg
Reduced tax rates applied according to Directive 2003/96/EC
MS
Excise duty
National Currency
Nat Curr
AT
EUR
BE
EUR
CZ
CZK
in tonnes
DK
DKK
EE
EUR
EL
EUR
ES
EUR
FI
EUR
FR
EUR
HU
HUF
EUR
n/a
VAT %
20
0
21
472
17.4679
21
Reduced energy tax
40.43
5.4295
25
CO2 tax
547
73.4593
25
58
20
per 1,000kg
38
15
21
1 kg/dm3
271.1
24
less a refund of 1.85€/100kg
95.4
20
116,000
376.4034
27
Oil under CN code 2710 19 61 - with a
sulphur content <=1 % and a viscosity
above 4.5mm2/s at 40° C - and in
respect of distillation testing, the
quantity of the portion distilled up to a
temperature of 250° C does not exceed
25% and the quantity of the portion
distilled up to a temperature of 350° C
does not exceed 80% and the density
is above 860 kg/ m3 at 15° C (in other
cases the amount of duty is HUF
116,000.00).
4,655
15.1048
27
Oil under CN code 2710 19 63, 2710
19 65 and 2710 19 69 – with a sulphur
content >1% and a viscosity above
4.5mm2/s at 40° C and in respect of
distillation testing, the quantity of the
portion distilled up to a temperature of
40,000
129.7943
27
Heavy fuel oil reduced rates applied in specific sectors
Per 1000 kg
Reduced tax rates applied according to Directive 2003/96/EC
MS
Excise duty
National Currency
Nat Curr
EUR
VAT %
250° C does not exceed 25% and the
quantity of the portion distilled up to a
temperature of 350° C does not exceed
80% and the density is above 860 kg/
m3 at 15° C (in other cases the amount
of duty is HUF 116,000.00).
IE
EUR
57.15
23
LU
EUR
n/a
LV
EUR
1,000 kg
MT
EUR
na
NL
EUR
PL
PLN
exemption
23
RO
RON
not applicable
19
SE
SEK
Heating purposes
SK
EUR
111,50 kg
UK
GBP
17
15.65
21
18
36.33
256.5
26.7382
21
25
20
107
122.5406
20
LIQUEFIED PETROLEUM GAS (LPG)
Liquefied Petroleum Gas
Propellant
Minimum
excise duty
adopted by
the Council
on 27-102003
CN 2711 12 11 to CN 2711 19 00,
CN 2711 12 11 to CN 2711 19 00
CN 2711 12 11 to CN 2711 19 00
CN 2711 29 00
125 EUR per 1000 kg.
0 EUR per 1000 kg.
0 EUR per 1000 kg.
(Dir.
2003/96/EC)
MS
Nat
Curr
AT
EUR
BE
EUR
BG
BGN
CY
EUR
CZ
CZK
DE
EUR
Excise duty
NatCurr
VAT %
Excise duty
EUR
261
article
15(1)(i) is
used
340
173.8419
NatCurr
20
limited
until 31
December
2018
Excise duty
EUR
NatCurr
43
20
VAT %
EUR
43
20
21
butane (CN
code 2711
13)
18.6397
21
butane (CN
code 2711
13)
18.6397
21
21
propane (CN
code 2711
12)
18.9097
21
propane
(CN code
2711 12)
18.9097
21
21
other
0
21
other
0
21
0
20
0
20
20
0
125
3,933
VAT %
0
0
145.5535
21
180.32
19
0
0
0
21
45.45
19
0
0
21
60.6
19
Propellant
Minimum
excise duty
adopted by
the Council
on 27-102003
CN 2711 12 11 to CN 2711 19 00,
CN 2711 12 11 to CN 2711 19 00
CN 2711 12 11 to CN 2711 19 00
CN 2711 29 00
0 EUR per 1000 kg.
0 EUR per 1000 kg.
(Dir.
2003/96/EC)
MS
DK
Nat
Curr
DKK
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
Energy
tax
3,382
454.1853
25
Energy tax
2,542
341.3776
25
Energy tax
2,542
341.3776
25
CO2 tax
515
69.1619
25
CO2 tax
511
68.6247
25
CO2 tax
511
68.6247
25
20
EE
EUR
125.26
20
20
EL
EUR
430
ES
EUR
57.47
21
15
21
15
21
FI
EUR
266.5
24
266.5
24
266.5
24
FR
EUR
165
20
116.9
20
116.9
20
HR
HRK
100
13.3239
HU
HUF
95,800
310.8573
60
27
100
13.3239
95,800
310.8573
60
27
100
13.3239
95,800
310.8573
27
Propellant
Minimum
excise duty
adopted by
the Council
on 27-102003
CN 2711 12 11 to CN 2711 19 00,
CN 2711 12 11 to CN 2711 19 00
CN 2711 12 11 to CN 2711 19 00
CN 2711 29 00
0 EUR per 1000 kg.
0 EUR per 1000 kg.
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
IE
EUR
176.32
23
60.08
23
60.08
23
IT
EUR
267.77
22
18.99
22
189.94
22
LT
EUR
304.1
LU
EUR
101.64
17
10
17
10
17
LV
EUR
206
21
0
21
0
21
MT
EUR
18
38.94
18
38.94
18
NL
EUR
336.34
21
336.34
21
336.34
21
PL
PLN
829.71
193.2569
23
1.28
0.2981
23
1.28
0.2981
23
RO
RON
607.72
136.5509
19
537.75
120.8291
19
537.75
120.8291
19
na
includes
fuel tax
0
per gigajoule
0
per
gigajoule
Propellant
Minimum
excise duty
adopted by
the Council
on 27-102003
CN 2711 12 11 to CN 2711 19 00,
CN 2711 12 11 to CN 2711 19 00
CN 2711 12 11 to CN 2711 19 00
CN 2711 29 00
0 EUR per 1000 kg.
0 EUR per 1000 kg.
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
NatCurr
VAT %
EUR
Excise duty
NatCurr
19
VAT %
Excise duty
EUR
NatCurr
19
Excise duty
for liquid
petroleum
gas used in
household
consumption
is 0 EUR per
1000 kg.
Through
liquid
petroleum
gases used
in household
consumption
is
understand
the liquid
petroleum
gases,
distributed in
gas
cylinders.
The gas
cylinders are
those bottles
with a
capacity up
to maximum
12.5 kg. The
regime is
applying
from 1st of
0
VAT %
EUR
0
19
Propellant
Minimum
excise duty
adopted by
the Council
on 27-102003
CN 2711 12 11 to CN 2711 19 00,
CN 2711 12 11 to CN 2711 19 00
CN 2711 12 11 to CN 2711 19 00
CN 2711 29 00
0 EUR per 1000 kg.
0 EUR per 1000 kg.
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
January
2004.
SE
SEK
SI
The EU
minimum
level is
fulfilled by
the
carbon
dixoide
tax rate of
3,370
SEK per
1,000 kg.
0
0
25
EUR
127.5
SK
EUR
UK
GBP
316.1
Business use
= heating
purposes in
the
manufacturing
process in
industry
329.4
34.3375
25
22
0
182
20
362.0101
20
12.4
1,098
114.4585
25
22
0
22
0
20
0
20
14.201
20
14.201
20
12.4
Liquefied Petroleum Gas (LPG)
Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture)
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
VAT %
EUR
AT
EUR
n/a
BE
EUR
CZ
CZK
DE
EUR
if used in a plant with
an efficiency of at
least 60 %
DK
DKK
N.a.
EE
EUR
125.26
EL
EUR
120
ES
EUR
57.47
NatCurr
20
1,290
Excise duty
44.6793
21
47.7406
21
165.17
19
25
VAT %
EUR
n/a
NatCurr
20
1,290
Excise duty
44.6793
21
47.7406
21
VAT %
EUR
n/a
20
1,290
44.6793
21
47.7406
21
19
N.a.
25
19
N.a.
25
20
125.26
20
125.26
20
21
57.47
21
57.47
21
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
FI
EUR
266.5
24
266.5
24
266.5
24
FR
EUR
116.9
20
116.9
20
116.9
20
HU
HUF
310.8573
27
310.8573
27
41.2908
27
IT
EUR
80.33
22
LU
EUR
37.184
17
37.184
17
37.184
17
LV
EUR
206
21
206
21
206
21
MT
EUR
NL
EUR
RO
RON
95,800
na
18
336.34
not applicable
95,800
22
na
21
19
12,725
18
336.34
not applicable
22
na
21
19
18
336.34
not applicable
21
19
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
SE
SEK
SK
EUR
UK
GBP
Excise duty
process in industry
and in
and in forestry
not applicable
VAT %
NatCurr
EUR
329.4
34.3375
25
182
20
Excise duty
NatCurr
20
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
25
182
not applicable
25
20
20
182
not applicable
20
20
Liquefied Petroleum Gas (LPG)
LPG reduced rates applied in specific sectors
Per 1000 litres
CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00
Reduced tax
rates applied
according to
Directive
2003/96/EC
Article 8(2)(a): motor fuel for
agricultural, horticultural or
Excise duty
MS
National
Currency
AT
EUR
n/a
20
BE
EUR
article
15(3) is
used
21
CY
EUR
CZ
CZK
DE
EUR
DK
DKK
Nat
Curr
EUR
If Article 15(3) is used for
Excise duty
VAT
%
Nat
Curr
EUR
n/a
0
CN 2711 1100, CN 2711 21 00
Article 5: differentiated rates for local public passenger transport
(including taxis), waste collection, armed forces and public
administration, disabled people, ambulances
If Article 15(1)(i) is used for LPG used as propellant
Excise duty
VAT
%
Nat
Curr
Excise duty
VAT %
EUR
20
n/a
20
21
n/a
21
Nat
Curr
EUR
n/a
VAT
%
20
0
21
145.5535
21
180.32
19
125
3,933
145.5535
21
3,933
19
145.5535
21
3,933
165.17
19
limited
until 31
December
2018
N.a.
145.5535
21
3,933
166.95
19
limited
until 31
December
2018
25
N.a.
Reduced
energy
tax
60.88
8.1759
25
Reduced
energy
tax
45.76
6.1453
25
25
CO2 tax
511
68.6247
25
CO2 tax
511
68.6247
25
25
25
20
20
20
EE
EUR
125.26
20
ES
EUR
57.47
21
57.47
21
57.47
21
57.47
21
FI
EUR
266.5
24
266.5
24
266.5
24
266.5
24
FR
EUR
116.9
20
116.9
20
HU
HUF
310.8573
27
LT
EUR
LU
EUR
LV
EUR
95,800
n.a
27
95,800
304.1
n/a
17
206
21
n/a
20
310.8573
27
304.1
17
21
n/a
20
95,800
310.8573
27
304.1
17
206
n.a.
21
101.64
17
21
LPG reduced rates applied in specific sectors
Per 1000 litres
CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00
Reduced tax
rates applied
according to
Directive
2003/96/EC
Article 8(2)(a): motor fuel for
Excise duty
MS
National
Currency
MT
EUR
NL
EUR
RO
RON
not
applicable
SE
SEK
The EU
minimum
level is
fulfilled by
the
carbon
dixoide
tax rate of
3,370
SEK per
1,000 kg.
SI
Nat
Curr
EUR
na
Excise duty
VAT
%
18
336.34
If Article 15(3) is used for
Nat
Curr
na
336.34
not
applicable
0
25
Heating
purposes
EUR
127.82
22
SK
EUR
182
20
UK
GBP
not
applicable
20
34.3375
182
not
applicable
If Article 15(1)(i) is used for LPG used as propellant
Excise duty
Nat
Curr
Excise duty
VAT %
EUR
na
21
19
329.4
Article 5: differentiated rates for local public passenger transport
(including taxis), waste collection, armed forces and public
administration, disabled people, ambulances
VAT
%
18
21
19
0
EUR
CN 2711 1100, CN 2711 21 00
Nat
Curr
EUR
18
284.92
not
applicable
18
21
19
VAT
%
336.34
not
applicable
21
19
25
25
25
22
22
22
20
20
182
not
applicable
20
20
12.4
182
20
14.201
20
NATURAL GAS
Natural Gas
Minimum
excise duty
adopted by
the Council
on 27-102003
Propellant
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
2,6 EUR per gigajoule.
(Dir.
2003/96/EC)
MS
Nat
Curr
AT
EUR
BE
EUR
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
20
article
15(1)(i) is
used
21
21
for business
which are
parties to
agreements
or which take
part in
tradable
permit
schemes or
equivalent
arrangements
that lead to
the
achievement
of
environmental
protection
objectives or
to
improvements
in energy
efficiency
VAT %
EUR
Excise duty
NatCurr
VAT %
EUR
1.66
20
1.66
20
0.15
21
0.2772
21
0.2772
21
21
Natural Gas
Minimum
excise duty
adopted by
the Council
on 27-102003
Propellant
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
BG
BGN
CY
EUR
CZ
CZK
in MWh
DE
EUR
limited until
31
December
2018
DK
DKK
Energy tax
CO2 tax
EE
EL
VAT %
NatCurr
EUR
0.85
0.4346
20
68.4
EUR
0.6
0.3068
Excise duty
20
21
in MWh
13.9
19
76.21
10.2346
25
Energy tax
9.82
1.3188
25
CO2 tax
20
30.6
VAT %
NatCurr
EUR
0
0
2.6
2.5314
0
VAT %
NatCurr
2.6
EUR
EUR
Excise duty
20
2.6
1.1325
21
in MWh
4.12
19
55.25
7.4198
25
Energy tax
9.82
1.3188
25
CO2 tax
per 1,000 m3
33.77
20
per GJ
0.89
yearly
consumption:
0-36,000 GJ
1.5
yearly
consumption:
36,000-
0.45
30.6
1.1325
21
5.5
19
55.25
7.4198
25
9.82
1.3188
25
per 1,000 m3
33.77
20
per GJ
0.89
0.3
Natural Gas
Minimum
excise duty
adopted by
the Council
on 27-102003
Propellant
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
360,000 GJ
yearly
consumption:
360,0011,800,000 GJ
0.4
yearly
consumption:
1,800,0013,600,000 GJ
0.35
yearly
consumption:
over
3,600,000 GJ
0.3
ES
EUR
1.15
21
0.15
21
0.65
21
FI
EUR
5.17
24
5.17
24
5.17
24
FR
EUR
1.53
20
1.63
20
1.63
20
The national
rate is 5.80€
per 100 m3.
Conversion
into GJ:
5.80/3.8 =
1.53€
The national
rate is 5.88€
per MWH.
Conversion
into GJ:
5.88/3.6 =
1.63€
The national
rate is 5.88€
per MWH.
Conversion
into GJ:
5.88/3.6 =
1.63€
Natural Gas
Minimum
excise duty
adopted by
the Council
on 27-102003
Propellant
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
VAT %
VAT %
Excise duty
VAT %
NatCurr
EUR
NatCurr
EUR
NatCurr
EUR
0
0
1.12
0.1492
2.25
0.2998
823.53
2.6722
27
93.5
0.3034
27
93.5
0.3034
27
23
1.03
23
1.03
23
HR
HRK
HU
HUF
IE
EUR
2.6
LT
EUR
6.56
LU
EUR
0
The national
rate is HUF
28.00 per
nm3 for
natural gas
used as
propellant.
Excise duty
Natural gas
used by
households is
exempted,
see Article
15(1)(h) of
Council
Directive
2003/96/EC.
0.15
0.3
17
cat. B
0.54
17
cat. A
1.08
17
17
cat. C2
0.3
17
17
17
cat. C1
0.05
17
17
Natural Gas
Minimum
excise duty
adopted by
the Council
on 27-102003
Propellant
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
(Dir.
2003/96/EC)
MS
Nat
Curr
LV
EUR
MT
EUR
NL
EUR
PL
PLN
Excise duty
NatCurr
VAT %
EUR
2.67
4.57
for
CN27111100
per 1,000 kg
(when used
as propellant
- the fuel tax
should be
added 159.71 PLN
per 1,000 kg)
670
Excise duty
156.0571
NatCurr
VAT %
Excise duty
EUR
NatCurr
VAT %
EUR
21
0.46
21
0.46
21
18
0.84
18
0.84
18
21
0-170,000 m3
7.16
21
0-170,000 m3
7.16
21
21
170,0001,000,000 m3
1.98
21
170,0001,000,000 m3
1.98
21
21
1,000,00010,000,000m3
0.72
21
1,000,00010,000,000m3
0.72
21
21
10,000,000m3
0.34
21
>10,000,000
m3
0.34
21
0.2981
23
0.2981
23
23
1.28
1.28
Natural Gas
Minimum
excise duty
adopted by
the Council
on 27-102003
Propellant
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
CN 2711 1100, CN 2711 21 00
(Dir.
2003/96/EC)
MS
Nat
Curr
Excise duty
for
CN27112100
(when used
as propellant
- the fuel tax
should be
added 159.71 PLN
per 1,000 kg)
VAT %
NatCurr
EUR
10.54
2.455
23
12.33
2.7705
19
0
0
25
RO
RON
SE
SEK
SI
EUR
2.54
SK
EUR
UK
GBP
The EU
minimum
level is
fulfilled by
the carbon
dixoide tax
level of 60.0
SEK per GJ.
5.67
Excise duty
NatCurr
VAT %
EUR
Excise duty
NatCurr
VAT %
EUR
23
23
0.8
0.1798
19
1.51
0.3393
19
7.1
0.7401
25
23.6
2.4601
25
22
0.51
22
0.51
22
2.6
20
0.37
20
0.37
20
6.4935
20
0.614
20
0.614
20
Business use
= heating
purposes in
the
manufacturing
process in
industry
0.5361
0.5361
Natural Gas
Natural Gas - Industrial/Commercial use (Art.8, except for agriculture)
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
VAT %
Excise duty
EUR
n/a
NatCurr
Excise duty
EUR
BE
EUR
0
CY
EUR
2.6
CZ
CZK
DE
EUR
DK
DKK
ES
EUR
0.65
21
1.15
21
1.15
21
FI
EUR
5.17
24
5.17
24
5.17
24
21
0
n/a
20
21
0
2.6
1.1325
21
5.5
19
N.a.
20
EUR
EUR
30.6
n/a
NatCurr
VAT %
AT
in MWh
20
VAT %
25
in MWh
30.6
1.1325
2.6
21
in MWh
30.6
1.1325
19
N.a.
21
25
21
19
N.a.
25
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
FR
EUR
HU
HUF
IE
Excise duty
NatCurr
VAT %
EUR
n.a.
NatCurr
20
93.5
Excise duty
0.3034
27
EUR
1.03
23
LT
EUR
6.56
LU
EUR
LV
EUR
MT
EUR
na
NL
EUR
LNG per 1,000 kg
CNG
n/a
EUR
n.a.
NatCurr
20
93.5
Excise duty
0.3034
VAT %
EUR
n.a.
27
20
93.5
0.3034
23
n/a
21
18
na
336.34
21
LNG per 1,000
kg
4.57
21
CNG
6.56
17
2.67
27
23
6.56
17
2.67
VAT %
n/a
21
17
2.67
21
18
na
18
336.34
21
LNG per
1,000 kg
336.34
21
4.57
21
CNG
4.57
21
Minimum
excise duty
adopted by the
(Dir.
2003/96/EC)
MS
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
CN 2710 1941 to 2710 1949
National
Currency
Excise duty
NatCurr
RO
RON
not applicable
SE
SEK
process in industry
and in
and in forestry
SK
EUR
UK
GBP
not applicable
VAT %
EUR
NatCurr
19
7.1
Excise duty
0.7401
25
2.6
20
20
VAT %
Excise duty
EUR
not applicable
NatCurr
19
VAT %
EUR
not applicable
19
25
2.6
not applicable
25
20
20
2.6
not applicable
20
20
Natural Gas
Natural gas reduced rates applied in specific sectors
Per gigajoule
CN 2711 1100, CN 2711 21 00
Reduced tax
rates applied
according to
Directive
2003/96/EC
Article 8(2)(a): motor fuel for agricultural,
horticultural or piscicultural works, and in
forestry
If Article 15(3) is used for agricultural,
forestry
Excise duty
Excise duty
MS
National
Currency
AT
EUR
n/a
20
BE
EUR
article
15(3) is
used
21
BG
BGN
CY
EUR
CZ
CZK
DE
EUR
DK
DKK
Nat
Curr
VAT %
EUR
Nat Curr
EUR
n/a
0
68.4
VAT %
Nat Curr
21
12.52
19
EUR
in MWh
68.4
VAT %
Nat
Curr
EUR
VAT %
20
n/a
20
1.66
20
21
n/a
21
0
21
0.4346
20
20
2.6
2.5314
Excise duty
20
2.6
If Article 15(1)(i) is used for natural gas
used as propellant
Excise duty
20
in MWh
Article 5: differentiated rates for local public
passenger transport (including taxis), waste
collection, armed forces and public
administration, disabled people,
ambulances
0.85
2.6
2.5314
21
4.12
19
Reduced
energy
tax
1.37
0.184
25
Reduced
energy tax
0.99
0.133
25
CO2 tax
9.82
1.3188
25
CO2 tax
9.82
1.3188
25
in MWh
68.4
2.6
2.5314
21
in MWh
12.9
19
limited
until 31
December
2018
25
N.a.
N.a.
68.4
2.5314
21
13.9
19
25
25
25
EL
EUR
0
ES
EUR
1.15
21
1.15
21
1.15
21
1.15
21
FI
EUR
5.17
24
5.17
24
5.17
24
5.17
24
FR
EUR
HU
HUF
IT
EUR
n.a.
20
823.53
2.6722
refund of
0.119€/MWH
20
27
27
22
22
n.a.
20
823.53
2.6722
20
27
22
823.53
The
national
2.6722
27
0.09
22
Per gigajoule
CN 2711 1100, CN 2711 21 00
Reduced tax
rates applied
according to
Directive
2003/96/EC
MS
forestry
forestry
Excise duty
National
Currency
Nat
Curr
ambulances
Excise duty
VAT %
EUR
Nat Curr
used as propellant
Excise duty
EUR
VAT %
Nat Curr
Excise duty
EUR
VAT %
Nat
Curr
EUR
VAT %
excise
rate is
based on
m3 (EUR
0.00331
per m3)
LT
EUR
for local
public
passenger
transport
LU
EUR
LV
EUR
MT
EUR
na
NL
EUR
LNG per
1,000 kg
336.34
21
CNG
4.57
21
n/a
17
2.67
n/a
17
n/a
17
0
17
21
21
21
21
18
18
18
18
21
21
21
21
see above
21
LNG per
1,000 kg
21
RO
RON
not
applicable
19
not
applicable
SE
SEK
The EU
minimum
level is
fulfilled by
the
carbon
dixoide
tax level
of 60.0
SEK per
GJ.
25
Heating
purposes
19
7.1
0.7401
25
not
applicable
284.92
19
25
not
applicable
19
25
Per gigajoule
CN 2711 1100, CN 2711 21 00
Reduced tax
rates applied
according to
Directive
2003/96/EC
MS
National
Currency
SI
EUR
SK
EUR
UK
GBP
forestry
forestry
Excise duty
Nat
Curr
Excise duty
VAT %
EUR
Nat Curr
Excise duty
EUR
22
2.6
not
applicable
ambulances
Nat Curr
Excise duty
EUR
22
20
20
VAT %
2.6
not
applicable
20
20
2.6
not
applicable
used as propellant
VAT %
Nat
Curr
EUR
VAT %
22
2.54
22
20
26
20
0.614
20
20
0.5361
COAL AND COKE
Coal and Coke
Minimum excise
duty adopted by the
CN 2701, 2702 and 2704
CN 2701, 2702 and 2704
0,15 EUR per gigajoule
0,3 EUR per gigajoule
(Dir. 2003/96/EC)
Excise duty
Excise duty
MS
National
Currency
AT
EUR
1.7
20
1.7
20
BE
EUR
0.4147
21
0.4147
21
BG
BGN
0.3068
20
0.3068
20
CY
EUR
CZ
CZK
DE
EUR
DK
DKK
Nat Curr
0.6
EUR
VAT %
Nat Curr
0.6
0
8.5
EUR
VAT %
0.31
0.3146
21
0.17
19
8.5
0.3146
21
0.33
19
Energy tax
55.3
7.4265
25
Energy tax
55.3
7.4265
25
CO2 tax
16.3
2.189
25
CO2 tax
16.3
2.189
25
20
0.93
20
EE
EUR
0.93
EL
EUR
0.3
ES
EUR
0.15
21
0.65
21
FI
EUR
7.49
24
7.49
24
FR
EUR
2.78
20
2.78
20
HR
HRK
The national rate
is 9.99€ per
MWH. Conversion
into GJ: 9.99/3.6 =
2.78€
2.3
0.3065
0.3
The national rate is 9.99€ per
MWH. Conversion into GJ:
9.99/3.6 = 2.78€
2.3
0.3065
HU
HUF
The national tax
rate is based on
weight: HUF 2516
per 1,000 kg.
93.09
IE
EUR
IT
EUR
LT
EUR
0.15
LU
EUR
5
17
0.3
17
LV
EUR
0.35
21
0.35
21
9.8
21
9.8
21
The national
excise rate is
based on weight
1,000 kg
0.3021
27
1.89
23
0.16
22
Coal and Coke used by
households is exempted, see
Article 15(1)(h) of Council
Directive 2003/96/EC.
93.09
The national excise rate is
based on weight
0.3021
27
1.89
23
0.32
22
0.3
1,000 kg
MT
EUR
0.3
18
0.3
18
NL
EUR
0.54
21
0.54
21
PL
PLN
1.28
0.2981
23
1.28
0.2981
23
RO
RON
0.71
0.1595
19
1.42
0.3191
19
SE
SEK
6.9
0.7193
25
22.9
2.3872
25
SI
EUR
0.29
22
0.29
22
SK
EUR
0.31
20
0
20
UK
GBP
0
20
0
20
Business use =
heating purposes
in the
manufacturing
process in
industry
0
0
Coal and Coke
Coal and Coke
Per gigajoule
CN 2701, 2702 and 2704
Reduced tax rates
applied according
to Directive
2003/96/EC
MS
National
Currency
AT
EUR
BE
EUR
CZ
CZK
DK
DKK
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in
forestry
Excise duty
Nat Curr
EUR
n/a
Excise duty
VAT %
Nat Curr
EUR
VAT %
20
n/a
20
0
21
n/a
21
8.5
0.3146
21
Reduced energy tax
0.99
0.133
25
CO2 tax
16.3
2.189
25
Only CO2 tax
8.5
0.3146
21
16.3
2.189
25
25
ES
EUR
0.65
21
0.65
21
FI
EUR
7.49
24
7.49
24
FR
EUR
HU
HUF
LU
EUR
n/a
17
n/a
17
MT
EUR
na
18
na
18
PL
PLN
exemption
23
exemption
23
RO
RON
not applicable
19
not applicable
19
SE
SEK
Heating purposes
SK
EUR
UK
GBP
n.a.
20
93.09
not applicable
6.9
0.3021
n.a.
27
0.7193
25
0.31
20
20
20
93.09
0
not applicable
0.3021
27
0
25
0
20
20
ELECTRICITY
Electricity
For business use
For non-business use
CN 2716
CN 2716
Minimum excise
duty adopted by the
0,5 EUR per MWh
1,0 EUR per MWh
(Dir. 2003/96/EC)
Excise duty
Excise duty
MS
National
Currency
AT
EUR
15
20
15
20
BE
EUR
1.9261
21
1.9261
21
BG
BGN
1.0226
20
0
20
CY
EUR
CZ
CZK
DE
EUR
DK
DKK
EE
EUR
EL
EUR
Nat Curr
2
Levy (Article 4(2),
Directive
2003/96/EC)
5
28.3
4
2.5 EUR for
counsumers of
high voltage
EUR
VAT %
According Bulgarian Excise
Duties and Tax Warehouses
Act: Article 34a. (2) The
excise rate for electricity
falling within CN code 2716
for consumers of electricity for
household purposes shall be
BGN 0 per MWh.
0
Levy (Article 4(2), Directive
2003/96/EC)
1.0473
21
15.37
19
0.5372
25
4.47
20
5
Nat Curr
VAT %
5
28.3
910
2.2 EUR for households
EUR
1.0473
21
20.5
19
122.2083
25
4.47
20
5
ES
EUR
Tax ad valorem
(%) The basis of
assessment is the
taxable amount
had been
determined for the
purposes of value
added tax
5.1127
21
FI
EUR
Industrial use,
mining, data
centers,
agriculture
7.03
24
FR
EUR
per MWH
22.5
20
HR
HRK
3.75
0.4996
HU
HUF
310.5
1.0075
27
IE
EUR
0.5
IT
EUR
for business use
(per MWh) for
monthly
consumptions
upper 200,000
kWh and until
1,200,000 kWh if
monthly
consumptions
don’t exceed
1,200,000 kWh
for business use
(per MWh) for
monthly
consumptions
upper 200,000
kWh if monthly
consumptions
exceed 1,200,000
kWh
Tax ad valorem (%) The basis
of assessment is the taxable
amount had been determined
for the purposes of value
added tax
per MWH
5.1127
21
22.53
24
22.5
20
7.5
0.9993
310.5
1.0075
27
23
1
23
7.5
22
22.7
22
4,820
22
Electricity used by
households is exempted, see
Article 15(1)(h) of Council
Directive 2003/96/EC.
22
for business use
(per MWh) for
monthly
consumptions
until 200,000 kWh
12.5
22
22
LT
EUR
0.52
1.01
LU
EUR
0.5
17
1
17
LV
EUR
1.01
21
1.01
21
MT
EUR
1.5
18
1.5
18
NL
EUR
0-10,000 kWh
100.7
21
0-10,000 kWh
100.7
21
<10,000-50,000
kWh
49.96
21
<10,000-50,000 kWh
49.96
21
<50,00010,000,000 kWh
13.31
21
<50,000-10,000,000 kWh
13.31
21
>10,000,000 kWh
0.53
21
>10,000,000 kWh
1.07
21
PL
PLN
20
4.6584
23
20
4.6584
23
RO
RON
2.36
0.5303
19
4.76
1.0695
19
SE
SEK
5
0.5212
25
295
30.7516
25
199
20.7443
25
SI
EUR
SK
EUR
UK
GBP
Business use =
Electricity in the
manufacturing
process in
industry
25
Tax level in the northern parts
of Sweden
to 10,000
MWH/year
3.05
22
to 10,000 MWH/year
3.05
22
over 10.000 MWH
/ year
1.8
22
over 10,000 MWH/year
1.8
22
1.32
20
0
20
0
20
0
20
0
0
Electricity
Electricity reduced rates applied in specific sectors
Per MWh
CN 2716
Reduced tax
rates applied
according to
Directive
2003/96/EC
MS
National
Currency
AT
EUR
BE
EUR
CZ
CZK
DE
EUR
DK
DKK
EL
EUR
ES
EUR
FI
EUR
FR
EUR
HU
HUF
IT
EUR
LU
EUR
Excise duty
Nat Curr
EUR
n/a
28.3
Excise duty
VAT %
Nat Curr
Excise duty
VAT %
Nat Curr
EUR
VAT %
20
n/a
20
n/a
20
0
21
n/a
21
n/a
21
1.0473
21
0
19
4
EUR
Article 15(1)(e): reduced rate applied for metro, tram and
trolley bus
0.5372
25
0
0
21
11.42
19
0
25
5.1127
21
0
4
0
21
11.42
19
0.5372
25
5.1127
21
0
Tax ad
valorem (%)
The basis of
assessment is
the taxable
amount had
been
determined for
the purposes
of value added
tax
5.1127
21
7.03
24
0
24
0
24
20
0.5
20
0.5
20
1.0075
27
1.0075
27
n.a.
310.5
n/a
1.0075
Tax ad
valorem (%)
The basis of
assessment
is the
taxable
amount had
been
determined
for the
purposes of
value added
tax
27
310.5
Tax ad
valorem
(%) The
basis of
assessment
is the
taxable
amount had
been
determined
for the
purposes of
value
added tax
310.5
22
Exemption
22
Exemption
22
17
n/a
17
n/a
17
LV
EUR
21
MT
EUR
na
18
na
18
na
18
RO
RON
not applicable
19
not
applicable
19
not
applicable
19
SE
SEK
SK
EUR
UK
GBP
5
not applicale
0.5212
25
1.32
20
20
0
0
0
21
0
25
0
20
0
20
0
0
0
21
0
25
0
20
0
20
LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES
STATE
ADMINISTRATION
CONTACT
TELEPHONE N°
FAX N°
E-MAIL
AT
Bundesministerium für Finanzen
Mr. Helmut SCHAMP (Alcohol, Tobacco,
Energy)
+43 1 514 33 506 222
-
[email protected]
[email protected]
BE
Algemene Administratie der douane
en Accijnzen,
Dienst Operationele Expertise en
Ondersteuning, Expertise Wet- en
Regelgeving, Dienst
Accijnswetgeving
Dienst Operationele Expertise en
Ondersteuning, Expertise Wet- en
Regelgeving, Dienst Accijnswetgeving
-
+32.2.579.51.29
[email protected]
BG
Ministry of Finance
Tax Policy Directorate
Mrs Lyudmila Petkova (Alcohol,
Tobacco, Energy)
+359 2 9859 2850
+359 2 9859 2852
[email protected]
CY
Ministry of Finance
Dept. of Customs & Excise
Mr. Adonis CHRISTOFI (Energy)
Mrs.Tzoulia Christodoulou
+357 22601875
+357 22601873
+357 22302031
+357 22302031
[email protected]
[email protected]
CZ
Ministry of Finance
Excise Duty Unit
Ms Marie Hrdinová (Alcohol, Tobacco,
Energy)
Mr Vítezslav Píša ( Energy)
+420 2 5704 2575
+420 2 5704 2639
+420 2 5704 3048
+420 2 5704 3048
[email protected]
[email protected]
DE
Bundesministerium der Finanzen
Referat III B 6 / III B 7
Mr. Benjamin HESS (Alcohol, Tobacco)
Ms Eliane MEHNER (Energy)
+49 228 682 40 41
+49 228 682 48 03
+49 228 682 22 79
+49 228 682 22 79
[email protected]
[email protected]
DK
Ministry of Taxation
Department of Environmental taxes
+45 33923392
+45 33149105
[email protected]
EE
Tax and Customs Board
Tax and Customs Board
+372 88 0814
+372 676 2709
[email protected]
EL
Ministry of Finance
Directorate General of Customs and
Excise
Excise Duties & VAT Direction
Mrs Katerina MYRISIDOU (Alcohol)
Mr Kiriakos KORAKIS (Energy)
Mrs Katerina PANAGI (Tobacco)
+30.210.69 87 416
+30.210.69 87 421
+30.210.69 87 428
+30.210.69 87 424
+30.210.69 87 408
[email protected]
ES
Ministerio de Hacienda y
Administraciones Públicas.
Dirección General de Tributos.
Subdirección General de Impuestos
Especiales y Tributos sobre el
Comercio Exterior
Ministerio de Hacienda y
Administraciones Públicas.
Dirección General de Tributos.
Subdirección General de Impuestos
Especiales y Tributos sobre el Comercio
Exterior
+34 91 595.82.45
+34.91 595.85.58
[email protected]
FI
Ministry of Finance
Mr. Veli AUVINEN (Alcohol, Tobacco,
Energy)
Ms Jenni OKSANEN (Alcohol, Tobacco,
Energy)
+358 2955 30384
+358 2955 30577
+358 9 160 34 748
[email protected]
STATE
ADMINISTRATION
CONTACT
FR
Direction générale des douanes et
droits indirects
Ms Aurélie Arnaud
Ms Aurélie LE CAM (Alcohol)
Ms Marie LUCHI (Energy)
Bureau F3 « contributions indirectes
(Tobacco)
Bureau F2 « Fiscalités de l'énergie, de
l'environnement et lois de finances »
(Energy)
TELEPHONE N°
FAX N°
+33 1 57 53 45 70
+33 1 57 53 42 88
+33 1 57 53 40 70
E-MAIL
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
HR
Central Office, Customs Directorate,
Excise Duty Sector
Mr. Goran Šekoranja
Mr. Hrvoje Malic
Mr. Mario Demirovic
+385 1 621 1212
-
[email protected]
[email protected]
[email protected]
HU
Ministry for National Economy
Ms. Zsuzsanna DEMETER (Alcohol,
Energy, Tobacco)
Mr. Viktor BOGDÁNY (Alcohol)
Mr. Péter GYÜRE (Energy)
+36 1 795 1895
+36 1 795 1056
+36 1 795 7967
+36 1 795 0297
[email protected]
IE
Office of the Revenue
Commissioners
Indirect Taxes Division
Excise Branch
Mr. Kristian REIMEN (Alcohol)
Mr. Alan CUMMINS (Tobacco)
Mr. Bill McENROE (Energy)
+353 1 858 99 13
+353 1 858 99 11
+353 1 858 99 17
+353 1 6793814
+353 1 6793814
+353 1 6793814
[email protected]
[email protected]
[email protected]
IT
Agenzia delle Dogane e dei
Monopoli
www.agenziadoganemonopoli.gov.it
(Alcohol, Energy)
“Telematic office for public relations”
Mrs. Concetta DI PIETRO (Tobacco)
only tobacco:
[email protected]
+39 06 5857.2828
LT
Ministry of Finance of Lithuania
Ms. Gintarė Meškėnaitė
+370 5 2194 498
+370 5 2390102
[email protected]
LU
Direction des douanes et accises
Mrs Marie-Paule Niederweis
(Alcohol,Tobacco, Energy)
+352 290 191 228
+352 48 49 47
[email protected]
LV
Ministry of Finance
Indirect Tax Department
Ms. Gunta Pužule (Alcohol, Tobacco,
Energy)
Mr. Juris LUKSS (Alcohol, Tobacco,
Energy)
+37 1 6709 55 21
+37 1 6708 38 46
+37 1 6709 54 21
+37 1 6709 54 21
[email protected]
[email protected]
MT
Ministry of Finance, the Economy &
Investment
Customs Department
Mr.Joseph Chetcuti (Alcohol, Tobacco,
Energy Products)
Mr Ludwig Attard (CELO-Alcohol,
Tobacco, Energy Products)
+356 25 685 153
+356 25685 200
+356 25 685 118
[email protected]
[email protected]
NL
Ministerie van Financiën
Directie Internationale Zaken en
Mrs. Ingrid Bellemakers (Alcohol,
Tobacco, Energy)
Mr. Hans van Herwijnen (Alcohol,
+31 70 342 7358
+31 70 342 8245
+31 70 342 7938
i.[email protected]
[email protected]
STATE
ADMINISTRATION
CONTACT
TELEPHONE N°
FAX N°
E-MAIL
Verbruiksbelastingen
Tobacco, Energy)
PL
Ministry of Finance
Excise Duty Department
Ms Ewa ZABIK (Alcohol, Tobacco,
Energy)
+48 22 694 52-95
+48 22 694 45 16
[email protected]
PT
Autoridade Tributária e Aduaneira
/AT
Mr. Jorge Pinheiro (Alcohol, Tobacco,
Energy)
+351 218 813 714
+351 218 813 982
[email protected]
RO
Ministry of Public Finance
Excise Duty Legislation Directorate
Mrs. Luminita NISTOR (Alcohol,
Tobacco, Energy)
Mr. Florin PREDA (Alcohol, Tobacco,
Energy)
+40.21.226.21.98
+40.21.226.14.37
+40.21.317.15.45
[email protected]
[email protected]
SE
Ministry of Finance
Mr Johan Westlund (Alcohol, Tobacco)
Mr. Mats-Olof Hansson (Energy)
+46 8 405 11 13
+46 8 405 29 77
+46 8 20 28 51
+46 8 20 28 51
[email protected]
[email protected]
SI
Ministry of Finance
Mr. Marko POTOCNIK (Alcohol,
Tobacco, Energy)
Mr. Uroš GREGORIC (Alcohol, Tobacco,
Energy)
+386 1 369 67 33
+386 1 369 67 42
+386 1 369 67 19
[email protected]
[email protected]
SK
Ministry of Finance
Ms. Zuzana Füleová (Alcohol, Tobacco,
Energy)
+421 2 59583492
+421 2 59583458
[email protected]
UK
H.M. Revenue & Customs
Excise: Enquiries or
www.gov.uk 'contact us'
+44 300 200 200 3700
-
www.gov.uk 'contact us'

TEDB Excise Duty Tables - Energy products and electricity

Transcription

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