list of the excise duty rates applicable in the eu
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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: TAXUD-C2-TABLES@ec.europa.eu
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 TAXUD-C2-TABLES@ec.europa.eu
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. The 2003 Treaty of Accession
1 provided for transitional arrangements and specific measures for two
new Member States2. In addition, two additional Council Directives for specific arrangements
were adopted on 29 April 2004 (Directive 2004/74/EC3 and Directive 2004/75/EC
4).
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. The Treaty of Accession of Bulgaria and Romania to the EU
5 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.
2 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.
UPDATE SITUATION - EXCISE DUTY TABLES
01/01/2017
AT BE BG CY CZ DE DK EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
Petrol 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 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 Y Y Y Y
Y Y Y
Y Y Y
Y Y Y
Kerosene 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
Kerosene reduced
rate Y
Y
Y Y
Y Y
Y
Y Y Y
Heavy Fuel 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
Heavy Fuel oil
reduced rate Y
Y
Y Y
Y Y
Y
Y Y Y
LPG 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
LPG reduced rate
Y
Y Y
Y Y
Y
Y
Y Y Y
Natural gas 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
Natural gas
reduced rate Y
Y Y
Y
Y Y
Y Y Y
Coal and Coke 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
Coal and Coke
reduced rate Y
Y
Y Y Y
Electricity 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
Electricity reduced
rate 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
256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending Council Regulation (EC) No 2866/98.
The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) – Official Journal L
195, 15/7/2006, Council Regulation (EC) No 1086/2006 amending Council Regulation (EC) No 2866/98.
ENERGY PRODUCTS AND ELECTRICITY
IMPORTANT AND GENERAL REMARKFor 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 Unlead
CN 2710 1131, CN 2710 1151, CN2710 1159 CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149
Minimum excise duty adopted by
the Council on 27-10-2003
(Dir. 2003/96/EC)
421 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
359 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National Currency
Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR
AT 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
BE EUR 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
BG BGN 830 424.3788 20 710 363.0228 20
CY EUR 421 479
CZ CZK 13,710 507.3831 21 12,840 475.186 21
DE EUR 721 19 with a sulphur content not exceeding 10 mg/kg 654.5 19
19 with a sulphur content exceeding 10 mg/kg 669.8 19
DK DKK 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
EE EUR 465 20 465 20
Petrol
Leaded Unlead
CN 2710 1131, CN 2710 1151, CN2710 1159 CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149
Minimum excise duty adopted by
the Council on 27-10-2003
(Dir. 2003/96/EC)
421 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
359 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National Currency
Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR
EL EUR 681 700
ES EUR 457.79 21 455.92 21
21 Unleaded gasoline with less than 98 I.O. 424.69 21
FI EUR Not available in Finland
24 See "General comments" 702.5 24
FR EUR 683.4 20 650.7 20
HR HRK 4,500 599.5763 3,860 514.3032
HU HUF Leaded petrol is no longer
sold in Hungary.
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 579.24 434.43
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 17 >10 mg/kg 464.5846 17
17 <10 mg/kg 462.0946 17
Petrol
Leaded Unlead
CN 2710 1131, CN 2710 1151, CN2710 1159 CN 2710 1131, CN 2710 1141, CN 2710 1145, CN 2710 1149
Minimum excise duty adopted by
the Council on 27-10-2003
(Dir. 2003/96/EC)
421 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
359 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National Currency
Excise duty VAT % Excise duty VAT %
NatCurr EUR 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
RO RON 1,948.25 437.7598 19 1,656.34 372.1694 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
SI EUR Leaded petrol is forbidden for sale in Slovenia.
421.61 22 507.8 22
SK EUR 20 550.52 EUR 514.5 20
UK GBP 676.7 774.9834 20 579.5 663.6661 20
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 Heating fuel for business use Heating fuel for non-business use
CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT 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
BE EUR 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
BG BGN 646 330.2996 20 646 330.2996 20 646 330.2996 20
Gas oil
Propellant Heating fuel for business use Heating fuel for non-business use
CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
CY EUR 450 124.73 124.73
CZ CZK 10,950 405.2404 21 10,290
CZK/1,000
tax refund
10,950 405.2404 21 10,290
CZK/1,000l
tax refund
10,950 405.2404 21
DE EUR with a sulphur
content not
exceeding 10
mg/kg
470.4 19 with a sulphur
content not
exceeding 50
mg/kg
46.01 19 with a
sulphur
content not
exceeding 50
mg/kg
61.35 19
with a sulphur
content
exceeding 10
mg/kg
485.7 19 with a sulphur
content
exceeding 50
mg/kg
61.01 19 with a
sulphur
content
exceeding 50
mg/kg
76.35 19
DK DKK 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
EE EUR 448 20 448 20 448 20
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 Heating fuel for business use Heating fuel for non-business use
CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
30 April each
year) during
which a
reduced rate
of
280Eur/1,000
lt is applied.
to 30 April
each year)
during which
a reduced
rate of
280Eur/1,000
lt is applied.
ES EUR 331 21 84.71 21 84.71 21
FI EUR See "General
comments"
530.2 24 228.7 24 228.7 24
FR EUR 530.7 20 118.9 20 118.9 20
HR HRK 3,060 407.7119 423 56.3602 423 56.3602
HU HUF 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
higher than
50
USD/barrel.
110,350 358.07 27 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 If the world
market price
of crude oil is
50 USD/barrel
or less.
120,350 390.5185 27 If the world
market price
of crude oil is
50
USD/barrel
120,350 390.5185 27
Gas oil
Propellant Heating fuel for business use Heating fuel for non-business use
CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr 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 21.14 21.14
LU EUR > 10 mg/kg 338.3548 17 n/a 17 10 17
< 10 mg/kg 335 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 Heating fuel for business use Heating fuel for non-business use
CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949 CN 2710 1941 to 2710 1949
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
PL PLN includes fuel
tax
1,459.05 339.8435 23 232 54.0377 23 232 54.0377 23
RO RON 1,518.02 341.0898 19 1,518.02 341.0898 19 1,518.02 341.0898 19
SE SEK Environmental
class 1
2,490 259.5643 25 Business use
= heating
purposes in
the
manufacturing
process in
industry
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
SI EUR 426.05 22 157.5 22 157.5 22
SK EUR 386.40 EUR 368 20 386.40 EUR 368 20 386.40 EUR 368 20
UK GBP 579.5 663.6661 20 111.4 127.5797 20 111.4 127.5797 20
Gas Oil
Gas oil - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR 98 20 n/a 20 n/a 20
BE EUR sulphur content <= 10
mg/kg
22.8845 21 sulphur content
<= 10 mg/kg
22.8845 21 sulphur
content <= 10
mg/kg
22.8845 21
sulphur content > 10
mg/kg
22.8845 21 sulphur content
> 10 mg/kg
22.8845 21 sulphur
content > 10
mg/kg
22.8845 21
CY EUR 124.73 450 450
CZ CZK 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21
DE EUR if used in a plant with
an efficiency of at
least 60 %, with a
sulphur content not
exceeding 50 mg/kg
61.35 19 Standard rate
with a sulphur
content not
exceeding 10
mg/kg
485.7 19 Standard rate
with a sulphur
content
exceeding 10
mg/kg
470.4 19
19 Standard rate
with a sulphur
content
exceeding 10
485.7 19 Standard rate
with a sulphur
content not
exceeding 10
470.4 19
Gas oil - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
mg/kg mg/kg
DK DKK N.a 25 N.a. 25 N.a. 25
EE EUR 448 20 448 20 448 20
EL EUR refund: -125
EUR/1,000 lt
410 refund: -125
EUR/1,000 lt
410
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 7,555 24.5149 27 If the world
market price of
crude oil is
higher than 50
USD/barrel.
110,350 358.07 27 110,350 358.07 27
Gas oil - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
27 If the world
market price of
crude oil is 50
USD/barrel or
less.
120,350 390.5185 27 27
IE EUR 102.28 23 102.28 23 102.28 23
IT EUR 182.22 22 22 22
LT EUR 330.17 330.17 330.17
LU EUR 21.002 17 21.002 17 21.002 17
LV EUR 341 21 341 21 341 21
MT EUR 18 na 18 na 18
NL EUR 484.47 21 484.47 21 484.47 21
Gas oil - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
RO RON not applicable 19 not applicable 19 not applicable 19
SE SEK In the manufacturing
process in industry
and in
agriculture,horticultural
and piscicultural works
and in forestry
256.5 26.7382 25 25 25
SI EUR 213.03 22 213.03 22 213.03 22
SK EUR 386.40 EUR 368 20 386.40 EUR 368 20 386.40 EUR 368 20
UK GBP 111.4 127.5797 20 111.4 127.5797 20 111.4 127.5797 20
Gas Oil
Per 1000 litres Gas oil - reduced rates applied in specific sectors
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
If Article 15(3) is used for agricultural, horticultural or
piscicultural works, and in forestry
Article 15(1)(e): reduced rate applied for railways
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR Nat Curr EUR
AT EUR no reduction 20 n/a 20 n/a 20
BE EUR article 15(3) is
used 21 0 21 0 21
CY EUR 0 450
CZ CZK 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
DE EUR 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 Gas oil - reduced rates applied in specific sectors
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
If Article 15(3) is used for agricultural, horticultural or
piscicultural works, and in forestry
Article 15(1)(e): reduced rate applied for railways
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR Nat Curr EUR
DK DKK Reduced
Energy tax 54.7 7.3459 25 Reduced
energy tax 35.68 4.7916 25 Only CO2
tax
457 61.3728 25
CO2 tax 457 61.3728 25 CO2 tax 457 61.3728 25 25
EE EUR Only for
agriculture
and fishery
121 20 20 20
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 or 118.9€
when fuel
used
150.9 20 150.9 20
HU HUF Via tax refund:
refund of the
difference
between the
normal rate
and the
reduced rate.
19,863 64.4526 27 27 Exemption
via tax
refund.
0 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 21 21
MT EUR na 18 na 18 na 18
NL EUR 484.47 21 484.47 21 484.47 21
RO RON 99.51 22.3593 19 not applicable 19 not 19
Per 1000 litres Gas oil - reduced rates applied in specific sectors
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
If Article 15(3) is used for agricultural, horticultural or
piscicultural works, and in forestry
Article 15(1)(e): reduced rate applied for railways
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR Nat Curr EUR
applicable
SE SEK Environmental
class 1 2,490 259.5643 25 Heating
purposes 256.5 26.7382 25 0 0 25
Environmental
class 2 2,778 289.5862 25 25 25
Environmental
class 3 2,927 305.1183 25 25 25
SI EUR 127.82 22 22 22
SK EUR 386.40 EUR 368 20 386.40 EUR 368 20 386.40 EUR 368 20
UK GBP 111.4 127.5797 20 horticultural
use only 0 0 20 111.4 127.5797 20
Gas Oil
Per 1000 litres Gas oil reduced rates applied in specific sectors
CN 2710 1941 to 2710 1949
Reduced tax rates
applied according
to Directive
2003/96/EC
Article 5: differentiated rates for local public passenger transport (including
taxis), waste collection, armed forces and public administration, disabled
people, ambulances
Article 7(2): commercial gas oil used as propellant
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
AT EUR n/a 20 n/a 20
BE EUR sulphur content
<= 10 mg/kg
and only for
taxis and
disabled people
352.5428 21 sulphur content <= 10 mg/kg 352.5428 21
CY EUR 450 450
CZ CZK 10,950 405.2404 21 10,950 405.2404 21
DE EUR 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
DK DKK N.a. 25 N.a. 25
ES EUR 331 21 331 21
21 Gas oils intended for
electricity production or
cogeneration of electricity
and heat
29.15 21
FI EUR 228.7 24 228.7 24
FR EUR taxis, busses
and road
transportation
can benefit
20 150.9 20
Per 1000 litres Gas oil reduced rates applied in specific sectors
CN 2710 1941 to 2710 1949
Reduced tax rates
applied according
to Directive
2003/96/EC
Article 5: differentiated rates for local public passenger transport (including
taxis), waste collection, armed forces and public administration, disabled
people, ambulances
Article 7(2): commercial gas oil used as propellant
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
from a refund
HU HUF If the world
market price of
crude oil is
higher than 50
USD/barrel.
110,350 358.07 27 103,350 335.356 27
If the world
market price of
crude oil is 50
USD/barrel or
less.
120,350 390.5185 27 27
IE EUR 23 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
IT EUR local public
passenger
transport
403.22 22 403.22 22
taxis (the
refund is
reduced by
15% The
330 22 22
Per 1000 litres Gas oil reduced rates applied in specific sectors
CN 2710 1941 to 2710 1949
Reduced tax rates
applied according
to Directive
2003/96/EC
Article 5: differentiated rates for local public passenger transport (including
taxis), waste collection, armed forces and public administration, disabled
people, ambulances
Article 7(2): commercial gas oil used as propellant
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr 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
LU EUR 335 17 n/a 17
MT EUR na 18 472.4 18
NL EUR 484.47 21 484.47 21
RO RON not applicable 19 not applicable 19
SI EUR 22 330 22
SK EUR 386.40 EUR 368 20 386.40 EUR 368 20
UK GBP not appicable 20 not applicable 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 Heating fuel for business use Heating fuel for non-business use
CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR 397 20 397 20 397 20
BE EUR 632.5307 21 19.558 21 19.558 21
BG BGN 646 330.2996 20 646 330.2996 20 646 330.2996 20
CY EUR 450 124.73 124.73
CZ CZK 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21
DE EUR 654.5 19 19 19
DK DKK 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 Heating fuel for business use Heating fuel for non-business use
CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
EE EUR 330.1 20 330.1 20 330.1 20
EL EUR 410 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.
410 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.
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 2,660 354.4162 1,752 233.435 1,752 233.435
HU HUF If the world
market price
of crude oil is
higher than
124,200 403.0112 27 If the world
market price
of crude oil is
higher than
124,200 403.0112 27 If the world
market price
of crude oil is
higher than
124,200 403.0112 27
Kerosene
Propellant Heating fuel for business use Heating fuel for non-business use
CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
50
USD/barrel. 50
USD/barrel. 50
USD/barrel.
If the world
market price
of crude oil is
50 USD/barrel
or less.
129,200 419.2355 27 If the world
market price
of crude oil is
50 USD/barrel
or less.
129,200 419.2355 27 If the world
market price
of crude oil is
50
USD/barrel
or less.
129,200 419.2355 27
IE EUR 479.02 23 50.73 23 50.73 23
IT EUR 337.49 22 337.49 22 337.49 22
LT EUR 330.17 330.17 330.17
LU EUR 330 17 n/a 17 10 17
LV EUR 341 21 56.91 21 56.91 21
MT EUR 472.4 18 na 18 na 18
Kerosene
Propellant Heating fuel for business use Heating fuel for non-business use
CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
NL EUR 484.47 21 484.47 21 484.47 21
PL PLN 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
RO RON 2,112.74 474.7197 19 1,781.09 400.2 19 1,781.09 400.2 19
SE SEK Environmental
class 1 2,490 259.5643 25 Business use
= heating
purposes in
the
manufacturing
process in
industry
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
Kerosene
Propellant Heating fuel for business use Heating fuel for non-business use
CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925 CN 2710 1921, 2710 1925
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
330 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
SI EUR 330 22 21 22 21 22
SK EUR 481.31 20 481.31 20 481.31 20
UK GBP 579.5 663.6661 20 0 0 20 0 0 20
Kerosene
Kerosene - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR n/a 20 n/a 20 n/a 20
BE EUR 22.8845 21 22.8845 21 22.8845 21
CY EUR 124.73 450 450
CZ CZK 10,950 405.2404 21 10,950 405.2404 21 10,950 405.2404 21
DK DKK N.a. 25 N.a. 25 N.a. 25
EE EUR 330.1 20 330.1 20 330.1 20
ES EUR 330 21 330 21 330 21
Kerosene - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
FI EUR 763.5 24 763.5 24 763.5 24
FR EUR n.a. 20 n.a. 20 n.a. 20
HU HUF 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
higher than 50
USD/barrel.
124,200 403.0112 27 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 If the world
market price of
crude oil is 50
USD/barrel or
less.
129,200 419.2355 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 50.73 23 23
IT EUR 101.25 22 22 22
LU EUR 21.002 17 21.002 17 21.002 17
Kerosene - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
LV EUR 341 21 341 21 341 21
MT EUR na 18 na 18 na 18
NL EUR 484.47 21 484.47 21 484.47 21
RO RON not applicable 19 not applicable 19 not applicable 19
SE SEK In the manufacturing
process in industry
and in
agriculture,horticultural
and piscicultural works
and in forestry
256.5 26.7382 25 25 25
SI EUR 213.03 22 213.03 22 213.03 22
SK EUR 481.31 20 481.31 20 481.31 20
UK GBP 111.4 127.5797 20 111.4 127.5797 20 111.4 127.5797 20
Kerosene
Per 1000 litres Kerosene reduced rates applied in specific sectors
CN 2710 1921, CN 2710 1925
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, horticultural or piscicultural works, and in forestry
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
AT EUR n/a 20 n/a 20
BE EUR article 15(3) is
used 21 0 21
CY EUR 0
CZ CZK 4,380
CZK/1,000 tax
refund - plant
production
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
9,500
CZK/1000 l
tax refund -
animal
production
10,950 405.2404 21 21
DK DKK 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
Per 1000 litres Kerosene reduced rates applied in specific sectors
CN 2710 1921, CN 2710 1925
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, horticultural or piscicultural works, and in forestry
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
HU HUF 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 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 If the world market price of
crude oil is 50 USD/barrel or
less.
129,200 419.2355 27
IE EUR 50.73 23 23
LU EUR 21.002 17 n/a 17
LV EUR 341 21 21
MT EUR na 18 na 18
NL EUR 484.47 21 484.47 21
RO RON not applicable 19 not applicable 19
SE SEK Environmental
class 1 2,490 259.5643 25 Heating purposes 256.5 26.7382 25
Environmental
class 2 2,778 289.5862 25 25
Environmental
class 3 2,927 305.1183 25 25
SI EUR 127.82 22 22
SK EUR 481.31 20 481.31 20
UK GBP 111.4 127.5797 20 not applicable 20
HEAVY FUEL OIL
Heavy fuel oil
Heating fuel for business use Heating fuel for non-business use
CN 2710 1961 to CN 2710 1969 CN 2710 1961 to CN 2710 1969
Minimum excise
duty adopted by the
Council on 27-10-
2003
(Dir. 2003/96/EC)
15 EUR per 1000 kg
(Annex I of Directive 2003/96/EC)
15 EUR per 1000 kg
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
% Nat
Curr EUR
Nat
Curr
EUR
AT EUR rate per 1,000 kilograms 60 20 rate per 1,000 kilograms 60 20
BE EUR for the production of electricity 16.346 21 16.346 21
other use than for the production of electricity 16.346 21 21
BG BGN 400 204.5199 20 400 204.5199 20
CY EUR per 1,000 Kg 15
CZ CZK in tonnes 472 17.4679 21 in tonnes 472 17.4679 21
DE EUR per 1,000 kg 25 19 per 1,000 kg 25 19
DK DKK Energy tax 2,246 301.6263 25 Energy tax 2,246 301.6263 25
CO2 tax 547 73.4593 25 CO2 tax 547 73.4593 25
EE EUR 58 20 58 20
EL EUR per 1,000kg 38 per 1,000kg 38
ES EUR 15 21 15 21
21 Heavy fuel oil intended for electricity production or
cogeneration of electricity and heat 12 21
FI EUR 1 kg/dm3 271.1 24 1 kg/dm3 271.1 24
FR EUR 95.4 20 95.4 20
HR HRK 160 21.3183 160 21.3183
HU HUF 116,000 376.4034 27 116,000 376.4034 27
Heavy fuel oil
Heating fuel for business use Heating fuel for non-business use
CN 2710 1961 to CN 2710 1969 CN 2710 1961 to CN 2710 1969
Minimum excise
duty adopted by the
Council on 27-10-
2003
(Dir. 2003/96/EC)
15 EUR per 1000 kg
(Annex I of Directive 2003/96/EC)
15 EUR per 1000 kg
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
% Nat
Curr EUR
Nat
Curr
EUR
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
IE EUR 76.53 23 76.53 23
IT EUR 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 15.06
LU EUR 15 17 n/a 15 17
LV EUR 1,000 kg 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
Heavy fuel oil
Heating fuel for business use Heating fuel for non-business use
CN 2710 1961 to CN 2710 1969 CN 2710 1961 to CN 2710 1969
Minimum excise
duty adopted by the
Council on 27-10-
2003
(Dir. 2003/96/EC)
15 EUR per 1000 kg
(Annex I of Directive 2003/96/EC)
15 EUR per 1000 kg
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT
%
Excise duty VAT
% Nat
Curr EUR
Nat
Curr
EUR
SE SEK Business use = heating purposes in the manufacturing process
in industry 256.5 26.7382 25 855 89.1275 25
SI EUR 15.02 22 15.02 22
SK EUR 111,50 20 111,50 20
UK GBP 107 122.5406 20 107 122.5406 20
Heavy fuel oil
Per 1000 kg Heavy fuel oil reduced rates applied in specific sectors
Reduced tax rates applied according to Directive 2003/96/EC If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry
MS National Currency Excise duty
VAT % Nat Curr EUR
AT EUR n/a 20
BE EUR 0 21
CZ CZK in tonnes 472 17.4679 21
DK DKK Reduced energy tax 40.43 5.4295 25
CO2 tax 547 73.4593 25
EE EUR 58 20
EL EUR per 1,000kg 38
ES EUR 15 21
FI EUR 1 kg/dm3 271.1 24
FR EUR less a refund of 1.85€/100kg 95.4 20
HU HUF 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
Per 1000 kg Heavy fuel oil reduced rates applied in specific sectors
Reduced tax rates applied according to Directive 2003/96/EC If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry
MS National Currency Excise duty
VAT % Nat Curr EUR
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 17
LV EUR 1,000 kg 15.65 21
MT EUR na 18
NL EUR 36.33 21
PL PLN exemption 23
RO RON not applicable 19
SE SEK Heating purposes 256.5 26.7382 25
SK EUR 111,50 kg 20
UK GBP 107 122.5406 20
LIQUEFIED PETROLEUM GAS (LPG)
Liquefied Petroleum Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
CN 2711 12 11 to CN 2711 19 00,
CN 2711 29 00
CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00
125 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR 261 20 43 20 43 20
BE EUR article
15(1)(i) is
used
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
BG BGN 340 173.8419 20 0 0 20 0 0 20
CY EUR 125 0 0
CZ CZK 3,933 145.5535 21 0 0 21 0 0 21
DE EUR limited
until 31
December
2018
180.32 19 45.45 19 60.6 19
Liquefied Petroleum Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
CN 2711 12 11 to CN 2711 19 00,
CN 2711 29 00
CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00
125 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
DK DKK 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
EE EUR 125.26 20 20 20
EL EUR 430 60 60
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 100 13.3239 100 13.3239
HU HUF 95,800 310.8573 27 95,800 310.8573 27 95,800 310.8573 27
Liquefied Petroleum Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
CN 2711 12 11 to CN 2711 19 00,
CN 2711 29 00
CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00
125 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr 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 0 0
LU EUR 101.64 17 10 17 10 17
LV EUR 206 21 0 21 0 21
MT EUR na 18 38.94 18 38.94 18
NL EUR 336.34 21 336.34 21 336.34 21
PL PLN includes
fuel tax 829.71 193.2569 23 per gigajoule 1.28 0.2981 23 per
gigajoule 1.28 0.2981 23
RO RON 607.72 136.5509 19 537.75 120.8291 19 537.75 120.8291 19
Liquefied Petroleum Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
CN 2711 12 11 to CN 2711 19 00,
CN 2711 29 00
CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00
125 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
19 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 0 19
Liquefied Petroleum Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
CN 2711 12 11 to CN 2711 19 00,
CN 2711 29 00
CN 2711 12 11 to CN 2711 19 00 CN 2711 12 11 to CN 2711 19 00
125 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
0 EUR per 1000 kg.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
January
2004.
SE SEK The EU
minimum
level is
fulfilled by
the
carbon
dixoide
tax rate of
3,370
SEK per
1,000 kg.
0 0 25 Business use
= heating
purposes in
the
manufacturing
process in
industry
329.4 34.3375 25 1,098 114.4585 25
SI EUR 127.5 22 0 22 0 22
SK EUR 182 20 0 20 0 20
UK GBP 316.1 362.0101 20 12.4 14.201 20 12.4 14.201 20
Liquefied Petroleum Gas (LPG)
Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR n/a 20 n/a 20 n/a 20
BE EUR 44.6793 21 44.6793 21 44.6793 21
CZ CZK 1,290 47.7406 21 1,290 47.7406 21 1,290 47.7406 21
DE EUR if used in a plant with
an efficiency of at
least 60 %
165.17 19 19 19
DK DKK N.a. 25 N.a. 25 N.a. 25
EE EUR 125.26 20 125.26 20 125.26 20
EL EUR 120
ES EUR 57.47 21 57.47 21 57.47 21
Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr 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 95,800 310.8573 27 95,800 310.8573 27 12,725 41.2908 27
IT EUR 80.33 22 22 22
LU EUR 37.184 17 37.184 17 37.184 17
LV EUR 206 21 206 21 206 21
MT EUR na 18 na 18 na 18
NL EUR 336.34 21 336.34 21 336.34 21
RO RON not applicable 19 not applicable 19 not applicable 19
Liquefied Petroleum Gas - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
SE SEK In the manufacturing
process in industry
and in
agriculture,horticultural
and piscicultural works
and in forestry
329.4 34.3375 25 25 25
SK EUR 182 20 182 20 182 20
UK GBP not applicable 20 not applicable 20 not applicable 20
Liquefied Petroleum Gas (LPG)
Per 1000 litres LPG reduced rates applied in specific sectors
CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 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, horticultural or
piscicultural works, and in forestry
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
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty
VAT %
Excise duty VAT
% Nat
Curr EUR
Nat
Curr
EUR Nat
Curr
EUR Nat Curr
EUR
AT EUR n/a 20 n/a 20 n/a 20 n/a 20
BE EUR article
15(3) is
used
21 0 21 n/a 21 0 21
CY EUR 125
CZ CZK 3,933 145.5535 21 3,933 145.5535 21 3,933 145.5535 21 3,933 145.5535 21
DE EUR 19 165.17 19 limited
until 31
December
2018
166.95 19 limited
until 31
December
2018
180.32 19
DK DKK Reduced
energy
tax
60.88 8.1759 25 Reduced
energy
tax
45.76 6.1453 25 N.a. 25 N.a. 25
CO2 tax 511 68.6247 25 CO2 tax 511 68.6247 25 25 25
EE EUR 125.26 20 20 20 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 n.a 20 n.a. 20
HU HUF 95,800 310.8573 27 27 95,800 310.8573 27 95,800 310.8573 27
LT EUR 304.1 304.1 304.1
LU EUR n/a 17 n/a 17 n/a 17 101.64 17
LV EUR 206 21 21 206 21 21
Per 1000 litres LPG reduced rates applied in specific sectors
CN 2711 12 11 to CN 2711 19 00, CN 2711 29 00 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, horticultural or
piscicultural works, and in forestry
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
MS National
Currency
Excise duty VAT
%
Excise duty VAT
%
Excise duty
VAT %
Excise duty VAT
% Nat
Curr EUR
Nat
Curr
EUR Nat
Curr
EUR Nat Curr
EUR
MT EUR na 18 na 18 na 18 18
NL EUR 336.34 21 336.34 21 284.92 21 336.34 21
RO RON not
applicable 19 not
applicable 19 not
applicable 19 not
applicable 19
SE SEK The EU
minimum
level is
fulfilled by
the
carbon
dixoide
tax rate of
3,370
SEK per
1,000 kg.
0 0 25 Heating
purposes 329.4 34.3375 25 25 25
SI EUR 127.82 22 22 22 22
SK EUR 182 20 182 20 182 20 182 20
UK GBP not
applicable 20 not
applicable 20 not
applicable 20 12.4 14.201 20
NATURAL GAS
Natural Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
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.
(Annex I of Directive 2003/96/EC)
0,15 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR 20 1.66 20 1.66 20
BE EUR article
15(1)(i) is
used
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
0.15 21 0.2772 21
21 0.2772 21 21
Natural Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
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.
(Annex I of Directive 2003/96/EC)
0,15 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
BG BGN 0.85 0.4346 20 0.6 0.3068 20 0 0 20
CY EUR 2.6 2.6 2.6
CZ CZK in MWh 68.4 2.5314 21 in MWh 30.6 1.1325 21 in MWh 30.6 1.1325 21
DE EUR limited until
31
December
2018
13.9 19 4.12 19 5.5 19
DK DKK Energy tax 76.21 10.2346 25 Energy tax 55.25 7.4198 25 Energy tax 55.25 7.4198 25
CO2 tax 9.82 1.3188 25 CO2 tax 9.82 1.3188 25 CO2 tax 9.82 1.3188 25
EE EUR 20 per 1,000 m3
per GJ
33.77
0.89
20 per 1,000 m3
per GJ
33.77
0.89
20
EL EUR 0 yearly
consumption:
0-36,000 GJ
1.5 0.3
yearly
consumption:
36,000-
0.45
Natural Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
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.
(Annex I of Directive 2003/96/EC)
0,15 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
360,000 GJ
yearly
consumption:
360,001-
1,800,000 GJ
0.4
yearly
consumption:
1,800,001-
3,600,000 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 The national
rate is 5.80€
per 100 m3.
Conversion
into GJ:
5.80/3.8 =
1.53€
1.53 20 The national
rate is 5.88€
per MWH.
Conversion
into GJ:
5.88/3.6 =
1.63€
1.63 20 The national
rate is 5.88€
per MWH.
Conversion
into GJ:
5.88/3.6 =
1.63€
1.63 20
Natural Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
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.
(Annex I of Directive 2003/96/EC)
0,15 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
HR HRK 0 0 1.12 0.1492 2.25 0.2998
HU HUF The national
rate is HUF
28.00 per
nm3 for
natural gas
used as
propellant.
823.53 2.6722 27 93.5 0.3034 27 Natural gas
used by
households is
exempted,
see Article
15(1)(h) of
Council
Directive
2003/96/EC.
93.5 0.3034 27
IE EUR 2.6 23 1.03 23 1.03 23
LT EUR 6.56 0.15 0.3
LU EUR 0 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
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
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.
(Annex I of Directive 2003/96/EC)
0,15 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
LV EUR 2.67 21 0.46 21 0.46 21
MT EUR 18 0.84 18 0.84 18
NL EUR 4.57 21 0-170,000 m3 7.16 21 0-170,000 m3 7.16 21
21 170,000-
1,000,000 m3 1.98 21 170,000-
1,000,000 m3 1.98 21
21 1,000,000-
10,000,000m3 0.72 21 1,000,000-
10,000,000m3 0.72 21
21 10,000,000m3 0.34 21 >10,000,000
m3 0.34 21
PL PLN for
CN27111100
per 1,000 kg
(when used
as propellant
- the fuel tax
should be
added -
159.71 PLN
per 1,000 kg)
670 156.0571 23 1.28 0.2981 23 1.28 0.2981 23
Natural Gas
Propellant Heating fuel for business use Heating fuel for non-business use
Minimum
excise duty
adopted by
the Council
on 27-10-
2003
(Dir.
2003/96/EC)
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.
(Annex I of Directive 2003/96/EC)
0,15 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule.
(Annex I of Directive 2003/96/EC)
MS Nat
Curr
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
for
CN27112100
(when used
as propellant
- the fuel tax
should be
added -
159.71 PLN
per 1,000 kg)
10.54 2.455 23 23 23
RO RON 12.33 2.7705 19 0.8 0.1798 19 1.51 0.3393 19
SE SEK The EU
minimum
level is
fulfilled by
the carbon
dixoide tax
level of 60.0
SEK per GJ.
0 0 25 Business use
= heating
purposes in
the
manufacturing
process in
industry
7.1 0.7401 25 23.6 2.4601 25
SI EUR 2.54 22 0.51 22 0.51 22
SK EUR 2.6 20 0.37 20 0.37 20
UK GBP 5.67 6.4935 20 0.5361 0.614 20 0.5361 0.614 20
Natural Gas
Natural Gas - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
AT EUR n/a 20 n/a 20 n/a 20
BE EUR 0 21 0 21 0 21
CY EUR 2.6 2.6 2.6
CZ CZK in MWh 30.6 1.1325 21 in MWh 30.6 1.1325 21 in MWh 30.6 1.1325 21
DE EUR 5.5 19 19 19
DK DKK N.a. 25 N.a. 25 N.a. 25
ES EUR 0.65 21 1.15 21 1.15 21
FI EUR 5.17 24 5.17 24 5.17 24
Natural Gas - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
FR EUR n.a. 20 n.a. 20 n.a. 20
HU HUF 93.5 0.3034 27 93.5 0.3034 27 93.5 0.3034 27
IE EUR 1.03 23 23 23
LT EUR 6.56 6.56 6.56
LU EUR n/a 17 n/a 17 n/a 17
LV EUR 2.67 21 2.67 21 2.67 21
MT EUR na 18 na 18 na 18
NL EUR LNG per 1,000 kg 336.34 21 LNG per 1,000
kg
336.34 21 LNG per
1,000 kg
336.34 21
CNG 4.57 21 CNG 4.57 21 CNG 4.57 21
Natural Gas - Industrial/Commercial use (Art.8, except for agriculture)
Article 8(2)(b): stationary motors 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
Minimum
excise duty
adopted by the
Council on 27-
10-2003
(Dir.
2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
21 EUR per 1000 litres.
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT % Excise duty VAT % Excise duty VAT %
NatCurr EUR NatCurr EUR NatCurr EUR
RO RON not applicable 19 not applicable 19 not applicable 19
SE SEK In the manufacturing
process in industry
and in
agriculture,horticultural
and piscicultural works
and in forestry
7.1 0.7401 25 25 25
SK EUR 2.6 20 2.6 20 2.6 20
UK GBP not applicable 20 not applicable 20 not applicable 20
Natural Gas
Per gigajoule Natural gas reduced rates applied in specific sectors
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,
horticultural or piscicultural works, and in
forestry
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 natural gas
used as propellant
MS National
Currency
Excise duty
VAT %
Excise duty
VAT %
Excise duty
VAT %
Excise duty
VAT % Nat
Curr EUR
Nat Curr EUR Nat Curr EUR Nat Curr
EUR
AT EUR n/a 20 n/a 20 n/a 20 1.66 20
BE EUR article
15(3) is
used
21 0 21 n/a 21 0 21
BG BGN 20 20 20 0.85 0.4346 20
CY EUR 2.6 2.6 2.6 2.6
CZ CZK in MWh 68.4 2.5314 21 in MWh 68.4 2.5314 21 in MWh 68.4 2.5314 21 in MWh 68.4 2.5314 21
DE EUR 12.52 19 4.12 19 12.9 19 limited
until 31
December
2018
13.9 19
DK DKK Reduced
energy
tax
1.37 0.184 25 Reduced
energy tax 0.99 0.133 25 N.a. 25 N.a. 25
CO2 tax 9.82 1.3188 25 CO2 tax 9.82 1.3188 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 n.a. 20 refund of
0.119€/MWH 20 n.a. 20 20
HU HUF 823.53 2.6722 27 27 823.53 2.6722 27 823.53 2.6722 27
IT EUR 22 22 22 The
national
0.09 22
Per gigajoule Natural gas reduced rates applied in specific sectors
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,
horticultural or piscicultural works, and in
forestry
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 natural gas
used as propellant
MS National
Currency
Excise duty
VAT %
Excise duty
VAT %
Excise duty
VAT %
Excise duty
VAT % Nat
Curr EUR
Nat Curr EUR Nat Curr EUR Nat Curr
EUR
excise
rate is
based on
m3 (EUR
0.00331
per m3)
LT EUR for local
public
passenger
transport
LU EUR n/a 17 n/a 17 n/a 17 0 17
LV EUR 2.67 21 21 21 21
MT EUR na 18 18 18 18
NL EUR LNG per
1,000 kg 336.34 21 see above 21 LNG per
1,000 kg 284.92 21 21
CNG 4.57 21 21 21 21
RO RON not
applicable 19 not
applicable 19 not
applicable 19 not
applicable 19
SE SEK The EU
minimum
level is
fulfilled by
the
carbon
dixoide
tax level
of 60.0
SEK per
GJ.
25 Heating
purposes 7.1 0.7401 25 25 25
Per gigajoule Natural gas reduced rates applied in specific sectors
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,
horticultural or piscicultural works, and in
forestry
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 natural gas
used as propellant
MS National
Currency
Excise duty
VAT %
Excise duty
VAT %
Excise duty
VAT %
Excise duty
VAT % Nat
Curr EUR
Nat Curr EUR Nat Curr EUR Nat Curr
EUR
SI EUR 22 22 22 2.54 22
SK EUR 2.6 20 2.6 20 2.6 20 26 20
UK GBP not
applicable 20 not
applicable 20 not
applicable 20 0.5361 0.614 20
COAL AND COKE
Coal and Coke
Heating fuel for business use Heating fuel for non-business use
CN 2701, 2702 and 2704 CN 2701, 2702 and 2704
Minimum excise
duty adopted by the
Council on 27-10-
2003
(Dir. 2003/96/EC)
0,15 EUR per gigajoule
(Annex I of Directive 2003/96/EC)
0,3 EUR per gigajoule
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
AT EUR 1.7 20 1.7 20
BE EUR 0.4147 21 0.4147 21
BG BGN 0.6 0.3068 20 0.6 0.3068 20
CY EUR 0 0.31
CZ CZK 8.5 0.3146 21 8.5 0.3146 21
DE EUR 0.17 19 0.33 19
DK DKK 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
EE EUR 0.93 20 0.93 20
EL EUR 0.3 0.3
ES EUR 0.15 21 0.65 21
FI EUR 7.49 24 7.49 24
FR EUR The national rate
is 9.99€ per
MWH. Conversion
into GJ: 9.99/3.6 =
2.78€
2.78 20 The national rate is 9.99€ per
MWH. Conversion into GJ:
9.99/3.6 = 2.78€
2.78 20
HR HRK 2.3 0.3065 2.3 0.3065
HU HUF The national tax
rate is based on
weight: HUF 2516
per 1,000 kg.
93.09 0.3021 27 Coal and Coke used by
households is exempted, see
Article 15(1)(h) of Council
Directive 2003/96/EC.
93.09 0.3021 27
IE EUR 1.89 23 1.89 23
IT EUR The national
excise rate is
based on weight
0.16 22 The national excise rate is
based on weight 0.32 22
LT EUR 0.15 0.3
LU EUR 5 17 0.3 17
LV EUR 0.35 21 0.35 21
1,000 kg 9.8 21 1,000 kg 9.8 21
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 Business use =
heating purposes
in the
manufacturing
process in
industry
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 0 20 0 0 20
Coal and Coke
Per gigajoule Coal and Coke
CN 2701, 2702 and 2704
Reduced tax rates
applied according
to Directive
2003/96/EC
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in
forestry
Article 15(1)(e): reduced rate applied for railways
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
AT EUR n/a 20 n/a 20
BE EUR 0 21 n/a 21
CZ CZK 8.5 0.3146 21 8.5 0.3146 21
DK DKK Reduced energy tax 0.99 0.133 25 Only CO2 tax 16.3 2.189 25
CO2 tax 16.3 2.189 25 25
ES EUR 0.65 21 0.65 21
FI EUR 7.49 24 7.49 24
FR EUR n.a. 20 n.a. 20
HU HUF 93.09 0.3021 27 93.09 0.3021 27
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 6.9 0.7193 25 0 0 25
SK EUR 0.31 20 0 20
UK GBP not applicable 20 not applicable 20
ELECTRICITY
Electricity
For business use For non-business use
CN 2716 CN 2716
Minimum excise
duty adopted by the
Council on 27-10-
2003
(Dir. 2003/96/EC)
0,5 EUR per MWh
(Annex I of Directive 2003/96/EC)
1,0 EUR per MWh
(Annex I of Directive 2003/96/EC)
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR
AT EUR 15 20 15 20
BE EUR 1.9261 21 1.9261 21
BG BGN 2 1.0226 20 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 0 20
CY EUR Levy (Article 4(2),
Directive
2003/96/EC)
5 Levy (Article 4(2), Directive
2003/96/EC) 5
CZ CZK 28.3 1.0473 21 28.3 1.0473 21
DE EUR 15.37 19 20.5 19
DK DKK 4 0.5372 25 910 122.2083 25
EE EUR 4.47 20 4.47 20
EL EUR 2.5 EUR for
counsumers of
high voltage
5 2.2 EUR for households 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 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 22.53 24
FR EUR per MWH 22.5 20 per MWH 22.5 20
HR HRK 3.75 0.4996 7.5 0.9993
HU HUF 310.5 1.0075 27 Electricity used by
households is exempted, see
Article 15(1)(h) of Council
Directive 2003/96/EC.
310.5 1.0075 27
IE EUR 0.5 23 1 23
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
7.5 22 22.7 22
for business use
(per MWh) for
monthly
consumptions
upper 200,000
kWh if monthly
consumptions
exceed 1,200,000
kWh
4,820 22 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
<50,000-
10,000,000 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 Business use =
Electricity in the
manufacturing
process in
industry
5 0.5212 25 295 30.7516 25
25 Tax level in the northern parts
of Sweden 199 20.7443 25
SI EUR 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
SK EUR 1.32 20 0 20
UK GBP 0 0 20 0 0 20
Electricity
Per MWh Electricity reduced rates applied in specific sectors
CN 2716
Reduced tax
rates applied
according to
Directive
2003/96/EC
If Article 15(3) is used for agricultural, horticultural or
piscicultural works, and in forestry
Article 15(1)(e): reduced rate applied for railways Article 15(1)(e): reduced rate applied for metro, tram and
trolley bus
MS National
Currency
Excise duty VAT %
Excise duty VAT %
Excise duty VAT %
Nat Curr EUR Nat Curr EUR Nat Curr EUR
AT EUR n/a 20 n/a 20 n/a 20
BE EUR 0 21 n/a 21 n/a 21
CZ CZK 28.3 1.0473 21 0 0 21 0 0 21
DE EUR 19 11.42 19 11.42 19
DK DKK 4 0.5372 25 0 0 25 4 0.5372 25
EL EUR 0
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 Tax ad
valorem (%)
The basis of
assessment
is the
taxable
amount had
been
determined
for the
purposes of
value added
tax
5.1127 21 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 7.03 24 0 24 0 24
FR EUR n.a. 20 0.5 20 0.5 20
HU HUF 310.5 1.0075 27 310.5 1.0075 27 310.5 1.0075 27
IT EUR 22 Exemption 22 Exemption 22
LU EUR n/a 17 n/a 17 n/a 17
LV EUR 21 0 21 0 21
MT EUR na 18 na 18 na 18
RO RON not applicable 19 not
applicable 19 not
applicable 19
SE SEK 5 0.5212 25 0 0 25 0 0 25
SK EUR 1.32 20 0 20 0 20
UK GBP not applicale 20 0 0 20 0 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 - Helmut.schamp@bmf.gv.at
Post.vi-9@bmf.gv.at
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 da.oeo.da.ca@minfin.fed.be
BG Ministry of Finance
Tax Policy Directorate
Mrs Lyudmila Petkova (Alcohol,
Tobacco, Energy)
+359 2 9859 2850 +359 2 9859 2852 l.petkova@minfin.bg
CY Ministry of Finance
Dept. of Customs & Excise
Mr. Adonis CHRISTOFI (Energy)
Mrs.Tzoulia Christodoulou
+357 22601875
+357 22601873
+357 22302031
+357 22302031
achristofi@customs.mof.gov.cy
tchristodoulou@customs.mof.gov.cy
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
marie.hrdinova@mfcr.cz
vitezslav.pisa@mfcr.cz
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
Benjamin.Hess@bmf.bund.de
Eliane.Mehner@bmf.bund.de
DK Ministry of Taxation Department of Environmental taxes +45 33923392 +45 33149105 juraogsamfundsoekonomi@skm.dk
EE Tax and Customs Board Tax and Customs Board +372 88 0814 +372 676 2709 tolliinfo@emta.ee
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
finexcis@otenet.gr
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 especiales.tce@tributos.minhap.es
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 votilastot@vm.fi
STATE ADMINISTRATION CONTACT TELEPHONE N° FAX N° E-MAIL
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)
+33 1 57 53 45 70
+33 1 57 53 42 88
+33 1 57 53 40 70
aurelie.arnaud@douane.finances.gouv.fr
aurelie.le-cam@douane.finances.gouv.fr
marie.luchi@douane.finances.gouv.fr
dg-f3@douane.finances.gouv.fr
dg-f2@douane.finances.gouv.fr
HR Central Office, Customs Directorate,
Excise Duty Sector
Mr. Goran Šekoranja
Mr. Hrvoje Malic
Mr. Mario Demirovic
+385 1 621 1212 - Goran.Sekoranja@carina.hr
Hrvoje.Malic@carina.hr
Mario.Demirovic@carina.hr
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 jovedeki@ngm.gov.hu
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
kreiman0@revenue.ie
alan.cummins@revenue.ie
wmcenroe@revenue.ie
IT Agenzia delle Dogane e dei
Monopoli
www.agenziadoganemonopoli.gov.it
(Alcohol, Energy)
“Telematic office for public relations”
Mrs. Concetta DI PIETRO (Tobacco)
+39 06 5857.2828
-
only tobacco:
concettaannadipietro@aams.it
LT Ministry of Finance of Lithuania Ms. Gintarė Meškėnaitė +370 5 2194 498 +370 5 2390102 gintare.meskenaite@finmin.lt
LU Direction des douanes et accises Mrs Marie-Paule Niederweis
(Alcohol,Tobacco, Energy)
+352 290 191 228 +352 48 49 47 marie-paule.niederweis@do.etat.lu
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
Gunta.Puzule@fm.gov.lv
Juris.Lukss@fm.gov.lv
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 joseph.l.chetcuti@gov.mt
ludwig.attard@gov.mt
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.s.w.bellemakers@minfin.nl
j.herwijnen@minfin.nl
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 Ewa.Zabik@mf.gov.pl
PT Autoridade Tributária e Aduaneira
/AT
Mr. Jorge Pinheiro (Alcohol, Tobacco,
Energy)
+351 218 813 714 +351 218 813 982 jorge.fernandes.pinheiro@at.gov.pt
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 luminita.nistor@mfinante.ro
florin.preda@mfinante.ro
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
johan.westlund@gov.se
mats-olof.hansson@gov.se
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 marko.potocnik@mf-rs.si
uros.gregoric@mf-rs.si
SK Ministry of Finance Ms. Zuzana Füleová (Alcohol, Tobacco,
Energy)
+421 2 59583492 +421 2 59583458 zuzana.fuleova@mfsr.sk
UK H.M. Revenue & Customs Excise: Enquiries or
www.gov.uk 'contact us'
+44 300 200 200 3700 - www.gov.uk 'contact us'
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