Calculate and pay energy tax

As an excise duty, energy tax is an indirect tax levied on energy products within the meaning of the Energy Tax Act. The energy tax is levied on all energy products that are taxable items within the meaning of the Act, for example

• gasoline
• heating oil
• gas

The amount of the tax depends on the type and quantity of energy products (taxable item). The calculation of the tax also depends on the nature of the energy products and how you use them.
The energy tax is a self-assessment tax. This means that if you have to pay the tax as the tax debtor, you must submit a tax return to the relevant main customs office without being asked to do so and calculate the energy tax yourself. This is known as a tax declaration.
You may manufacture, process, store, receive or dispatch energy products in a so-called tax warehouse without first incurring tax. A tax warehouse is a manufacturing plant or warehouse and must be approved by the main customs office.

As a rule, tax is incurred as soon as the energy product is removed from the tax warehouse or withdrawn for consumption within the tax warehouse.
Special features:

You must also pay the tax if you

• supply energy products for motorized use (e.g. use of heating oil as fuel) or use them as heating fuel, contrary to their originally intended purpose,
• manufacture energy products outside the tax warehouse and no tax exemption follows, or
• hold, supply, carry or use labeled energy products (heating oil) as fuel.

Requirements

You must pay energy tax if the tax has arisen and you are liable to pay the tax within the meaning of the law. This can be the case in various constellations, for example if:

• You are the owner of a tax warehouse from which the products were withdrawn or consumed,
• as a "registered consignee", you may receive energy products for commercial purposes, for example, and take products into your business that were withdrawn under duty suspension,
• you were involved in production outside the tax warehouse,
• you have held, delivered, carried or used energy products containing an approved label (heating oil) as fuel, or
• you were involved in irregularities during transportation during which the tax was suspended.

What documents do I need?

• You do not need to submit any documents.