Excise duties and partial refund mechanisms on diesel fuel in Europe

Home
CNR publications
Mar19
2020

Excise duties and partial refund mechanisms on diesel fuel in Europe

The CNR presents its European overview of taxation applied to commercial diesel fuel in Europe and details the partial excise duty refund schemes in place in each country, applicable to road haulage companies.

As of 2 March 2020, nine out of twenty-seven European states are able to apply a tax difference between diesel for «commercial use» and diesel for «private use» as fuel. 

New additions to this overview as of 2 March 2020: 

  • The United Kingdom left the European Union on 31 January 2020. France has thus become the second EU country with the highest excise duties on diesel fuel for private use, just behind Italy.
  • Despite its partial TICPE reimbursement scheme (reduced by €1.99/hl in 2020 compared to 2019), France remains one of the countries with the highest excise duties on diesel for commercial use.
  • The partial reimbursement of excise duties in Romania is not applicable in 2020, as the TICPE applied to diesel for «private use» in this country is close (€33.79/hl) to the minimum EU rate (€33/hl).