Excise Duty Refund, Passenger Transport | Tecnocompany Excise Duty Refund on Passenger Transport

Excise Duty Refund on Passenger Transport

WHAT IS IT?

Excise duty refund on fuel used for passenger transport on road is an excellent opportunity to cover the costs of fuel, which, in most cases, is the the most expensive aspect for a company. Tecno Company is concerned with all procedures necessary for refund of excise on fuel, ensuring the reimbursement of the advantage in reliable and short time. The compensations are corresponded exclusively when the refund has been obtained by the customer.

  • The service must be operated by M2-M3 category vehicles;

  • The refuelling must be paid with a fuel card, since the supplier must communicate the purchase to Belgian authorities;

  • Either end users with their own storage capacity or those without can submit refund application;

  • As long as invoices are concerned, alternative evidence are accepted until there is a clear connection between the invoices and vehicles concerned.

  • Only the diesel used for the transport of passengers is considered refundable (diesel oil consumed by empty buses is not refundable);

  • The service must be operated by M2 and M3 category vehicles;

  • An operator could public or private, physical or moral person actually using invoiced diesel for public passengers road transport;

  • It is possible to apply either regional rate or a lump-sum deduction for refuelling made in at least three French regions.

  • All passenger transport companies registered in an European Union member state or in an EFTA country (Iceland, Liechtenstein, Switzerland and Norway) are entitled to obtain the excise duty refund.

The administration of passenger transport in Italy relies on an European Community Regulation (Regulation (EC) no. 1073/2009 of 21 October 2009) which defines common rules for transport companies established in the European Union operating an international regular bus service from/to a member state or passing through one or more member states. The Regulation sets conditions required to operate a regular coach service:

  • The operator must have an European license certifying its admission to the international road transport market;

  • The service must be operated by vehicles belonging to M2 and M3 category;

  • The service must be operated by M2 and M3 category vehicles.

  • It is not compulsory for vehicles to be registered in the European Union;

  • The service must be operated by vehicles belonging to M2 and M3 category;

  • Refund rates are monthly fixed and valid for the previous month.

  • The service must be operated by M2 and M3 category vehicles;

  • Passenger transport companies are entitled to obtain diesel excise duty refund but not VAT refund;

  • The maximum refundable diesel quantity is 50.000 litres per vehicle per year. The refuelling must be paid with a fuel card, since suppliers must communicate purchases to Spanish authorities;

  • It is possible to refund excise duty on diesel only from the trimester in which company and vehicles have been registered to Spanish authorities onward.

REFUND RATES IN EUROPE €/L:

NATION 2016 2017 2018
BELGIUM 0,14 €/l 0,17 €/l 0,185 €/l
FRANCE 0,1196 €/l 0,1542 €/l 0,1542 €/l
HUNGARY - - 0,0032 €/l
ITALY 0,214 €/l - 0,214 €/l
SLOVENIA - - 0,096 €/l
SPAIN - 0,048 0,048
*estimated amounts

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