EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT

Transcription

1 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTO 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: or "Taxes in Europe" online database: (Shows the situation as at 01/01/2017) European Commission, 2017 Reproduction is authorised, provided the source and web address ( are acknowledged. B-1049 Brussels - Belgium - Office: SPA3 6/70. Telephone: direct line (+32-2) , switchboard TAXUD-C2-TABLES@ec.europa.eu

2 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 II III Alcoholic Beverages Energy products and Electricity Manufactured Tobacco. Further to the approval during the Committee on of 12 & 13 May 2009, new tables are inserted, as from 1 July 2009, with reduced rates applied by 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: TAXUD-C2-TABLES@ec.europa.eu telephone This document together with general information about the Taxation and Customs Union can be found at: For further or more detailed information, please contact directly the Member States concerned (see list of contact persons at the end of this document).

3 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 States 2. In addition, two additional Council Directives for specific arrangements were adopted on 29 April 2004 (Directive 2004/74/EC 3 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 OJ L 236, , p Cyprus and Poland. 3 OJ L 157, , p OJ L 157, , p OJ L 157,

4 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

5 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 Kerosene Heavy fuel oil Liquefied Petroleum Gas (LPG) Natural Gas Coal and Coke Electricity Tax Mineral Oil... Error! Bookmark not defined. LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLESError! Bookmark not defined.

6 EURO EXCHANGE RATES Value of in EUR at the second working day of October 6 Member State value Bulgaria BGN Croatia HRK Czech Republic CZK Denmark DKK Hungary HUF Poland PLN Romania RON Sweden SEK United Kingdom GBP The exchange rates are retrieved from the ECB website Home Statistics Exchange rates Euro foreign exchange reference rates ( 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, 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, 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, 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 (= SIT to 1 euro) Official Journal L 195, 15/7/2006, Council Regulation (EC) No 1086/2006 amending Council Regulation (EC) No 2866/98.

7 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).

8 PETROL Petrol Leaded Unlead CN , CN , CN CN , CN , CN , CN Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) EUR per 1000 litres. VAT % VAT % NatCurr EUR NatCurr EUR AT EUR With minimum biofuel content of 46 l and sulphur content <=10 mg/kg With biofuel content of less than 46 l or sulphur content >10 mg/kg With minimum biofuel content of 46 l and sulphur content <=10 mg/kg With biofuel content of less than 46 l or sulphur content >10 mg/kg BE EUR octane number < octane number 98>x> octane number >=98 - low sulphur and aromatic level 21 octane number >=98 - high sulphur and/or aromatic level BG BGN CY EUR CZ CZK 13, , DE EUR with a sulphur content not exceeding 10 mg/kg with a sulphur content exceeding 10 mg/kg DK DKK Energy tax 5, Energy tax (with 4.8% biopetrol) 4, CO2 tax CO2 tax (with 4.8% biopetrol) EE EUR

9 Petrol Leaded Unlead CN , CN , CN CN , CN , CN , CN Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) EUR per 1000 litres. VAT % VAT % NatCurr EUR NatCurr EUR EL EUR ES EUR Unleaded gasoline with less than 98 I.O FI EUR Not available in Finland 24 See "General comments" FR EUR HR HRK 4, , 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. 27 If the world market price of crude oil is 50 USD/barrel or less. 120, , IE EUR IT EUR LT EUR 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 ) >10 mg/kg <10 mg/kg

10 Petrol Leaded Unlead CN , CN , CN CN , CN , CN , CN Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) EUR per 1000 litres. VAT % VAT % NatCurr EUR NatCurr EUR LV EUR MT EUR NL EUR PL PLN not on the market 23 CN CN (includes fuel tax) 1, CN CN (when used for propellant purposes the fuel tax should be added) 1, RO RON 1, , SE SEK 4, Environmental class 1 3, Alcylate based petrol 2, Environmental class 2 3, SI EUR Leaded petrol is forbidden for sale in Slovenia SK EUR EUR UK GBP

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12 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).

13 GAS OIL Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR Gasoil with minimum biofuel content of 66 l and sulphur content <=10 mg/kg Marked gasoil for heating purpose,with sulphur content <=10 mg/kg Marked gasoil for heating purpose,with sulphur content <=10 mg/kg Gasoil with biofuel content of less than 66 l or sulphur content >10 mg/kg Marked gasoil for heating purpose, with sulphur content >10 mg/kg Marked gasoil for heating purpose, with sulphur content >10 mg/kg BE EUR sulphur content <= 10 mg/kg sulphur content <= 10 mg/kg sulphur content <= 10 mg/kg sulphur content > 10 mg/kg sulphur content > 10 mg/kg sulphur content > 10 mg/kg BG BGN

14 Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR CY EUR CZ CZK 10, ,290 CZK/1,000 tax refund 10, ,290 CZK/1,000l tax refund 10, DE EUR with a sulphur content not exceeding 10 mg/kg with a sulphur content not exceeding 50 mg/kg with a sulphur content not exceeding 50 mg/kg with a sulphur content exceeding 10 mg/kg with a sulphur content exceeding 50 mg/kg with a sulphur content exceeding 50 mg/kg DK DKK Energy tax (with 6.8% biodiesel) CO2 tax (with 6.8% biodiesel) 2, Energy tax 1, Energy tax 1, CO2 tax CO2 tax EE EUR EL EUR 410 A winter period is defined (from 15 October to 410 A winter period is defined (from 15 October 410

15 Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT 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 FI EUR See "General comments" FR EUR HR HRK 3, HU HUF If the world market price of crude oil is higher than 50 USD/barrel. 110, If the world market price of crude oil is higher than 50 USD/barrel. 110, If the world market price of crude oil is higher than 50 USD/barrel. 110, If the world market price of crude oil is 50 USD/barrel or less. 120, If the world market price of crude oil is 50 USD/barrel or less. 120, If the world market price of crude oil is 50 USD/barrel 120,

16 Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR or less. IE EUR IT EUR LT EUR LU EUR > 10 mg/kg n/a < 10 mg/kg LV EUR MT EUR NL EUR

17 Gas oil Propellant Heating fuel for business use Heating fuel for non-business use CN to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR PL PLN includes fuel tax 1, RO RON 1, , , SE SEK Environmental class 1 2, Business use = heating purposes in the manufacturing process in industry Environmental class 2 2, Environmental class 3 2, SI EUR SK EUR EUR EUR EUR UK GBP

18 Gas Oil Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR n/a 20 n/a 20 BE EUR sulphur content <= 10 mg/kg sulphur content <= 10 mg/kg sulphur content <= 10 mg/kg sulphur content > 10 mg/kg sulphur content > 10 mg/kg sulphur content > 10 mg/kg CY EUR CZ CZK 10, , , DE EUR if used in a plant with an efficiency of at least 60 %, with a sulphur content not exceeding 50 mg/kg Standard rate with a sulphur content not exceeding 10 mg/kg Standard rate with a sulphur content exceeding 10 mg/kg Standard rate with a sulphur content exceeding Standard rate with a sulphur content not exceeding

19 Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR mg/kg mg/kg DK DKK N.a 25 N.a. 25 N.a. 25 EE EUR EL EUR refund: -125 EUR/1,000 lt 410 refund: -125 EUR/1,000 lt 410 ES EUR FI EUR FR EUR HU HUF 7, If the world market price of crude oil is higher than 50 USD/barrel. 110, ,

20 Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR 27 If the world market price of crude oil is 50 USD/barrel or less. 120, IE EUR IT EUR LT EUR LU EUR LV EUR MT EUR 18 na 18 na 18 NL EUR

21 Article 8(2)(b): stationary motors Gas oil - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % 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 SI EUR SK EUR EUR EUR EUR UK GBP

22 Gas Oil Per 1000 litres Gas oil - reduced rates applied in specific sectors CN to 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 VAT % VAT % Nat Curr EUR Nat Curr EUR Nat Curr EUR VAT % AT EUR no reduction 20 n/a 20 n/a 20 BE EUR article 15(3) is used CY EUR CZ CZK 4,380 CZK/1,000 tax refund - plant production 7,000 CZK/1000 l tax refund B30 - animal production 9,500 CZK/1000 l tax refund - animal production 10, , , , , DE EUR with a sulphur content not exceeding 10 mg/kg with a sulphur content exceeding 10 mg/kg with a sulphur content not exceeding 50 mg/kg with a sulphur content exceeding 50 mg/kg

23 Per 1000 litres Gas oil - reduced rates applied in specific sectors CN to 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 VAT % VAT % Nat Curr EUR Nat Curr EUR Nat Curr EUR VAT % DK DKK Reduced Energy tax Reduced energy tax Only CO2 tax CO2 tax CO2 tax EE EUR Only for agriculture and fishery ES EUR FI EUR FR EUR or when fuel used HU HUF Via tax refund: refund of the difference between the normal rate and the reduced rate. 19, Exemption via tax refund IE EUR IT EUR LT EUR 21 LU EUR LV EUR MT EUR na 18 na 18 na 18 NL EUR RO RON not applicable 19 not 19

24 Per 1000 litres Gas oil - reduced rates applied in specific sectors CN to 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 VAT % VAT % Nat Curr EUR Nat Curr EUR Nat Curr EUR VAT % applicable SE SEK Environmental class 1 2, Heating purposes Environmental class 2 Environmental class 3 2, , SI EUR SK EUR EUR EUR EUR UK GBP horticultural use only

25 Gas Oil Per 1000 litres Gas oil reduced rates applied in specific sectors CN to 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 VAT % Nat Curr EUR Nat Curr EUR VAT % AT EUR n/a 20 n/a 20 BE EUR sulphur content <= 10 mg/kg and only for taxis and disabled people sulphur content <= 10 mg/kg CY EUR CZ CZK 10, , DE EUR with a sulphur content not exceeding 10 mg/kg with a sulphur content exceeding 10 mg/kg DK DKK N.a. 25 N.a. 25 ES EUR Gas oils intended for electricity production or cogeneration of electricity and heat FI EUR FR EUR taxis, busses and road transportation can benefit

26 Per 1000 litres Gas oil reduced rates applied in specific sectors CN to 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 VAT % Nat Curr EUR Nat Curr EUR VAT % from a refund HU HUF If the world market price of crude oil is higher than 50 USD/barrel. If the world market price of crude oil is 50 USD/barrel or less. 110, , , 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 taxis (the refund is reduced by 15% The

27 Per 1000 litres Gas oil reduced rates applied in specific sectors CN to 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 VAT % Nat Curr EUR Nat Curr EUR VAT % resulting amount is reduced by an additional 49.41% ambulances gas oil used as propellant by armed forces gas oil used as heating fuel by armed forces LU EUR n/a 17 MT EUR na NL EUR RO RON not applicable 19 not applicable 19 SI EUR SK EUR EUR EUR UK GBP not appicable 20 not applicable 20

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31 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).

32 KEROSENE Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN , CN , CN , Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR BE EUR BG BGN CY EUR CZ CZK 10, , , DE EUR DK DKK Energy tax 3, Energy tax 1, Energy tax 1, CO2 tax CO2 tax CO2 tax

33 Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN , CN , CN , Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR EE EUR 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 FI EUR FR EUR HR HRK 2, , , HU HUF If the world market price of crude oil is higher than 124, If the world market price of crude oil is higher than 124, If the world market price of crude oil is higher than 124,

34 Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN , CN , CN , Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT 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, If the world market price of crude oil is 50 USD/barrel or less. 129, If the world market price of crude oil is 50 USD/barrel or less. 129, IE EUR IT EUR LT EUR LU EUR n/a LV EUR MT EUR na 18 na 18

35 Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN , CN , CN , Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR NL EUR PL PLN CN (when used for propellant pusposes fuel tax should be added PLN per 1,000 kg) 1, CN CN CN , CN , CN , RO RON 2, , , SE SEK Environmental class 1 2, Business use = heating purposes in the manufacturing process in industry Environmental class 2 2, Environmental class 3 2,

36 Kerosene Propellant Heating fuel for business use Heating fuel for non-business use CN , CN , CN , Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 330 EUR per 1000 litres. 0 EUR per 1000 litres. 0 EUR per 1000 litres. VAT VAT VAT % % % NatCurr EUR NatCurr EUR NatCurr EUR SI EUR SK EUR UK GBP

37 Kerosene Article 8(2)(b): stationary motors Kerosene - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR n/a 20 n/a 20 n/a 20 BE EUR CY EUR CZ CZK 10, , , DK DKK N.a. 25 N.a. 25 N.a. 25 EE EUR ES EUR

38 Article 8(2)(b): stationary motors Kerosene - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR FI EUR 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, If the world market price of crude oil is higher than 50 USD/barrel. 124, If the world market price of crude oil is higher than 50 USD/barrel. 124, If the world market price of crude oil is 50 USD/barrel or less. 129, If the world market price of crude oil is 50 USD/barrel or less. 129, If the world market price of crude oil is 50 USD/barrel or less. 129, IE EUR IT EUR LU EUR

39 Article 8(2)(b): stationary motors Kerosene - Industrial/Commercial use (Art.8, except for agriculture) 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR LV EUR MT EUR na 18 na 18 na 18 NL 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 SI EUR SK EUR UK GBP

40 Kerosene Per 1000 litres Kerosene reduced rates applied in specific sectors CN , CN 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 VAT % Nat Curr EUR Nat Curr EUR VAT % AT EUR n/a 20 n/a 20 BE EUR article 15(3) is used CY EUR 0 CZ CZK 4,380 CZK/1,000 tax refund - plant production 7,000 CZK/1000 l tax refund B30 - animal production 9,500 CZK/1000 l tax refund - animal production DK DKK Reduced energy tax 10, , , , Reduced energy tax CO2 tax CO2 tax EE EUR ES EUR FI EUR FR EUR n.a. 20

41 Per 1000 litres Kerosene reduced rates applied in specific sectors CN , CN 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 VAT % Nat Curr EUR Nat Curr EUR VAT % HU HUF If the world market price of crude oil is higher than 50 USD/barrel. If the world market price of crude oil is 50 USD/barrel or less. 124, If the world market price of crude oil is higher than 50 USD/barrel. 129, If the world market price of crude oil is 50 USD/barrel or less. 124, , IE EUR LU EUR n/a 17 LV EUR MT EUR na 18 na 18 NL EUR RO RON not applicable 19 not applicable 19 SE SEK Environmental class 1 Environmental class 2 Environmental class 3 2, Heating purposes , , SI EUR SK EUR UK GBP not applicable 20

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43 HEAVY FUEL OIL Heavy fuel oil Heating fuel for business use Heating fuel for non-business use CN to CN CN to CN Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 15 EUR per 1000 kg 15 EUR per 1000 kg Nat Curr EUR VAT % Nat Curr EUR VAT % AT EUR rate per 1,000 kilograms rate per 1,000 kilograms BE EUR for the production of electricity other use than for the production of electricity BG BGN CY EUR per 1,000 Kg 15 CZ CZK in tonnes in tonnes DE EUR per 1,000 kg per 1,000 kg DK DKK Energy tax 2, Energy tax 2, CO2 tax CO2 tax EE EUR EL EUR per 1,000kg 38 per 1,000kg 38 ES EUR Heavy fuel oil intended for electricity production or cogeneration of electricity and heat FI EUR 1 kg/dm kg/dm FR EUR HR HRK HU HUF 116, ,

44 Heavy fuel oil Heating fuel for business use Heating fuel for non-business use CN to CN CN to CN Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 15 EUR per 1000 kg 15 EUR per 1000 kg Nat Curr EUR VAT % Nat Curr EUR VAT % Oil under CN code 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). Oil under CN code , and 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, Oil under CN code 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, Oil under CN code , and 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, , IE EUR IT EUR With a sulphur content <1% With a sulphur content <1% With a with a sulphur content >1% With a sulphur content >1% LT EUR LU EUR n/a LV EUR 1,000 kg ,000 kg MT EUR NL EUR PL PLN RO RON

45 Heavy fuel oil Heating fuel for business use Heating fuel for non-business use CN to CN CN to CN Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) 15 EUR per 1000 kg 15 EUR per 1000 kg Nat Curr EUR VAT % Nat Curr EUR VAT % SE SEK Business use = heating purposes in the manufacturing process in industry SI EUR SK EUR 111, ,50 20 UK GBP

46 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 Nat Curr EUR VAT % AT EUR n/a 20 BE EUR 0 21 CZ CZK in tonnes DK DKK Reduced energy tax CO2 tax EE EUR EL EUR per 1,000kg 38 ES EUR FI EUR 1 kg/dm FR EUR less a refund of 1.85 /100kg HU HUF 116, Oil under CN code 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). Oil under CN code , and 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 4, ,

47 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 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 LU EUR n/a 17 LV EUR 1,000 kg MT EUR na 18 NL EUR PL PLN exemption 23 RO RON not applicable 19 SE SEK Heating purposes SK EUR 111,50 kg 20 UK GBP

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50 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 CN to CN , CN EUR per 1000 kg. CN to CN CN to CN EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR BE EUR article 15(1)(i) is used 21 butane (CN code ) butane (CN code ) propane (CN code ) propane (CN code ) other 0 21 other 0 21 BG BGN CY EUR CZ CZK 3, DE EUR limited until 31 December

51 Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on CN to CN , CN EUR per 1000 kg. CN to CN CN to CN EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR DK DKK Energy tax 3, Energy tax 2, Energy tax 2, CO2 tax CO2 tax CO2 tax EE EUR EL EUR ES EUR FI EUR FR EUR HR HRK HU HUF 95, , ,

52 Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on CN to CN , CN EUR per 1000 kg. CN to CN CN to CN EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR IE EUR IT EUR LT EUR LU EUR LV EUR MT EUR na NL EUR PL PLN includes fuel tax per gigajoule per gigajoule RO RON

53 Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on CN to CN , CN EUR per 1000 kg. CN to CN CN to CN EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR 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

54 Liquefied Petroleum Gas Propellant Heating fuel for business use Heating fuel for non-business use Minimum excise duty adopted by the Council on CN to CN , CN EUR per 1000 kg. CN to CN CN to CN EUR per 1000 kg. 0 EUR per 1000 kg. (Dir. 2003/96/EC) Nat Curr VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR January SE SEK The EU minimum level is fulfilled by the carbon dixoide tax rate of 3,370 SEK per 1,000 kg Business use = heating purposes in the manufacturing process in industry , SI EUR SK EUR UK GBP

55 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR AT EUR n/a 20 n/a 20 n/a 20 BE EUR CZ CZK 1, , , DE EUR if used in a plant with an efficiency of at least 60 % DK DKK N.a. 25 N.a. 25 N.a. 25 EE EUR EL EUR 120 ES EUR

56 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % VAT % NatCurr EUR NatCurr EUR NatCurr EUR FI EUR FR EUR HU HUF 95, , , IT EUR LU EUR LV EUR MT EUR na 18 na 18 na 18 NL EUR RO RON not applicable 19 not applicable 19 not applicable 19

57 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 to CN to CN to Minimum excise duty adopted by the Council on (Dir. 2003/96/EC) VAT % VAT % 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 SK EUR UK GBP not applicable 20 not applicable 20 not applicable 20

58 Liquefied Petroleum Gas (LPG) Per 1000 litres LPG reduced rates applied in specific sectors CN to CN , CN CN , CN 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 Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % AT EUR n/a 20 n/a 20 n/a 20 n/a 20 BE EUR article 15(3) is used n/a CY EUR 125 CZ CZK 3, , , , DE EUR limited until 31 December limited until 31 December DK DKK Reduced energy tax Reduced energy tax N.a. 25 N.a. 25 CO2 tax CO2 tax EE EUR ES EUR FI EUR FR EUR n.a 20 n.a. 20 HU HUF 95, , , LT EUR LU EUR n/a 17 n/a 17 n/a LV EUR

59 Per 1000 litres LPG reduced rates applied in specific sectors CN to CN , CN CN , CN 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 Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % Nat Curr EUR VAT % MT EUR na 18 na 18 na NL EUR 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 Heating purposes SI EUR SK EUR UK GBP not applicable 20 not applicable 20 not applicable

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