Factsheet: Biofuel excise duty (non public)

Biofuel excise duty (non public)

Key Information
Full name of Instrument & Measure (English): 
Act No. CXXVII of 2003 on the excise duty and the rules of excise goods’ sales
Full name of Instrument & Measure (native language): 
2003. évi CXXVII. törvény a jövedéki adóról és a jövedéki termékek forgalmazásának különös szabályiról
Description: 
There is a reimbursement of excise duty in place for E85, bioethanol and biodiesel in case of engine development projects and vehicles used in the mining industry and water management (§ 55, 57/A Act No. CXXVII). For vehicles used in the mining industry and water management not driving in public traffic a reimbursement of app. € 0.26 per litre is granted (55 (4) Act No. CXXVII). In comparison, the rate of excise duty on biodiesel amounts to app. € 0.37 (52 (1) d), (2) a) Act No. CXXVII). In case of engine development projects excise tax can be reimbursed for 25% of the total expenses on biofuels (§ 57/A (2) Act No. CXXVII).
Goal/Aim: 
Stimulate the use of biofuels (excl public traffic).
Responsible Authority: 
Nemzeti Adó-és Vámhatóság (NAV) - National Tax and Customs Administration

Status:

Year Instrument & Measure Started: 
2004
Year Last Instrument & Measure was last Amended: 
2013