We are sharing a summary of the changes to the partial excise duty refund that is already official and confirmed by the Authorities.
| Country/type of tax | Period and refundable excise duty rate | Comment |
|---|---|---|
| Excise duty in Belgium | 01.01.2022 – 18.03.2022 – 0,2269716 €/l 19.03.2022 – 31.12.2022 – 0,0823435 €/l 01.01.2023 – 06.02.2023 – 0,0604384 €/l 07.02.2023 – 17.02.2023 – 0,0963884 €/l 18.02.2023 – 24.02.2023 – 0,1067384 €/l 25.02.2023 – 13.03.2023 – 0,1174384 €/l 14.03.2023 – 16.03.2023 – 0,1273384 €/l 17.03.2023 – 24.03.2023 – 0,1578884 €/l 25.03.2023 – … 0,1677884 €/l | Until the end of 2022, the rate was – 0,0823435 €/l. The refundable rate for the year 2023 has been changed to 0,0604384 €/l. From the 7th of February, the refundable rate has been raised to 0,0963884 €/l; from the 18th of February – to 0,1067384 €/l, from the 25th of February – to 0,1174384 €/l, from the 14th of March – to 0,1273384 €/l, from the 17th of March – to 0,1578884 €/l. From the 25th of March, the refundable rate has been raised to 0,1677884 €/l. This rate remains until further notice from the Belgian authorities. |
| Excise duty in Croatia | 01.01.2022 – 31.03.2022 – 0,5856 HRK/l 01.04.2022 – 30.06.2022 – 0,3856 HRK/l 01.07.2022 – … – 0,1856 HRK/l 01.01.2023 – … – 0,0246 €/l | From the 1st of July, the excise duty rate in Croatia is reduced to 0,1856 HRK per liter. On January 1st of 2023, after the introduction of the euro in Croatia, the refundable excise duty rate was converted to 0,0246 €/l. This rate remains the same until further notice from the Croatian authorities. |
| Excise duty in France | 01.01.2022 – 31.12.2022 – 0,1570 €/l 01.01.2023 – 31.03.2023 – 0,1571 €/l | In France, the fuel subsidy does not affect the refundable excise duty. In the period from 2023 January 1 until March 31, the coefficient of refundable excise duty is 0,1571 € per liter. |
| Excise duty in Hungary | 01.01.2023 – 31.03.2023 – 3,5 HUF/l 01.04.2023 – 30.06.2023 – 3,5 HUF/l | The refundable excise duty rate for Q2 remains unchanged. |
| Excise duty in Italy | 01.01.2022 – 21.03.2022 – 0,21418 €/l 22.03.2022 – 30.11.2022 – 0,00 €/l 01.12.2022 – 31.12.2022 – 0,06418 €/l 01.01.2023 – … – 0,21418 €/l | Until 2022 December 31, the applicable excise duty rate was 0,06418 per liter. From the January of 2023, the refundable excise duty rate per liter is 0,21418 euros. This rate is valid until further notice from the Italian authorities. |
| Excise duty in Slovenia | 01.01.2022 – 31.01.2022 – 0,05767 €/l 01.02.2022 – 31.12.2022– 0,00 €/l 01.01.2023 – 31.01.2023 – 0,0093 €/l 01.02.2023 – 28.02.2023 – 0,03073 €/l | From 2023 the possibility to recover part of the excise duty paid for fuel is returned in Slovenia. In the period from 2023 January 1 until January 31, a refundable excise duty coefficient is €0.0093 per liter. In the period from 2023 February 1 until February 28, a refundable excise duty rate is 0.03073 € per liter. |
| Excise duty in Spain | 01.01.2022 – 31.12.2022 – 0,049 €/l 01.01.2023 – … – 0,049 €/l | In 2023 the excise duty will be refunded monthly. The coefficient of refundable excise duty remains unchanged. |
*Updated on the 27th of March 2023.