Refund levels for gasoline, diesel oil and light fuel oil

Refunds concerning motor gasoline, diesel oil and light fuel oil are applied for using the refund levels given in the following table, if the fuel was acquired after 1 January 2014 and if the motor gasoline or the diesel oil has met the requirements in accordance with the Environmental Protection Act (86/2000) and the light fuel oil has contained no more than 7 per cent by volume of biofuel oil. Also, the applicant has to be able to prove during which period the fuel was acquired; the refund level is shown in the table below for each fuel and acquisition period in question.

Refunds for LPG are also applied for using the levels given here.

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Excise duty refunds

Refund levels for combined production

For light fuel oil for combined production:

• During 1.1.–30.6.2021 refund amount is  7,56 cent/l.  
• During 1.7. – 31.12.2021 refund amount is  7,63 cent/l. 
• During 1.1.–30.6.2022 refund amount is  7,63 cent/l.   
• During 1.7. – 31.12.2022 refund amount is  7,63 cent/l. 
• During 1.1.–30.6.2023 refund amount is  7,63 cent/l.   
• During 1.7. – 31.12.2023 refund amount is  7,63 cent/l. 

For LPG for combined production:

• During 1.1.–30.6.2021 refund amount is 9,82 cent/kg.
• During 1.7. – 31.12.2021 refund amount is 9,82 cent/kg.
• During 1.1.–30.6.2022 refund amount is 9,82 cent/kg.
• During 1.7. – 31.12.2022 refund amount is 9,82 cent/kg.
• During 1.1.–30.6.2023 refund amount is 9,82 cent/kg.
• During 1.7. – 31.12.2023 refund amount is 9,82 cent/kg.

Carbon dioxide tax reduction 

For light fuel oil for combined production:

• During 1.1.–30.6.2018, carbon dioxide tax reduction is 8,27 cent/kg.
• During 1.7.–31.12. 2018, carbon dioxide tax reduction is 4,88 cent/kg.

For LPG for combined production:

• For LPG bought 1.1.–30.6.2018 for combined production, carbon dioxide tax reduction is 9,37 cent/kg.
• During 1.7.–31.12. 2018, carbon dioxide tax reduction is 9,37 cent/kg.

Energy content tax reduction

For light fuel oil for combined production:

• For light fuel oil bought 1.1.–30.6.2019 for combined production, energy content tax reduction is 7.90 cent/l.
• For light fuel oil bought 1.7.–31.12.2019 for combined production, energy content tax reduction is 8.23 cent/l.
• For light fuel oil bought 1.1.–30.6.2020 for combined production, energy content tax reduction is 7.83 cent/l.
• For light fuel oil bought 1.7.–31.12.2020 for combined production, energy content tax reduction is 8.03 cent/l.
• For light fuel oil bought 1.1.–30.6.2021 for combined production, refund amount is 7,56 cent/l.
• For light fuel oil bought 1.7.–31.12.2021 for combined production, refund amount is 7,63 cent/l.

For LPG for combined production:

• During 1.1.– 30.6.2019, energy content tax reduction is 9,81 cent/kg.
• During 1.7.– 31.12.2019, energy content tax reduction is 9,81 cent/kg.
• During 1.1. – 30.6.2020, energy content tax reduction is 9,81 cent/kg.
• During 1.7.– 31.12.2020, energy content tax reduction is 9,81 cent/kg.
• During 1.7.–31.12.2021 refund amount is 9,82 cent/kg.

If the refund applicant cannot provide a reliable account of the composition of the acquired fuel, the averages for consumption calculated by Tax Administration for the periods of January–June and July–December should be used. These averages are always published at the beginning of August and at the beginning of February and they shall be used for refunds for fuels released for consumption during the period in question.

If the fuel does not meet the requirements laid down in the quality decree, the refund rates are as follows:

If the product does not correspond to the above quality requirements and if no reliable account of the tax paid on the fuel exists, the refund amount is:

• on motor gasoline, ethanol, blends of gasoline and ethanol, and products replacing them, the tax and strategic stockpile fee according to product group 22: 35.98 cents/litre
• on diesel oil, biodiesel oil, blend of diesel oil and biodiesel oil, and products replacing them, the tax and strategic stockpile fee according to product group 49: 22.00 cents/litre
• on light fuel oil, biofuel oil, blends of light fuel oil and biofuel oil, and products replacing them, the tax and strategic stockpile fee according to product group 64: 10.68 cents/litre
• on LPG, bio-LPG, blend of LPG and bio-LPG, and products replacing them, the tax and strategic stockpile fee according to product group 113: 13.40 cents/kg.