Repeal reduced rate of excise duty on red diesel

20/02/2011 19:49

Repeal reduced rate of excise duty on gas oil and marked the abolition of the labeling of gas oil. This change will affect user enterprises, which at the customs office included in the registration and user enterprises had issued exemption certificate collection of mineral oil tax favored (so-called "red diesel").
Taxpayer by taking "red diesel" and has its stock, is obliged to make the deadline to 20th January 2011 inventory of stocks according to the state at 15th January 2011 and 25th January 2011 to file a tax return and pay excise duty on mineral oil, and the difference between the tax rate applicable to the taxation of "red oil" to 31st December 2010 and the tax rate applicable from 1st January 2011. That obligation also applies to the taxpayer, who is a trader with mineral oil.


Reduced rate

til 31st december 2010

225,71 EUR/1000 litres

Excis duty rate 

from 1st January 2011

368,00 EUR/1000 litres

Contrary to the Taxation of


142,29 EUR/1000 litres