GRAM TAX & PETROLEUM
Reimbursement of excise duty taxes on gas oil consumed (TICPE) & VAT
Gramtax & Petroleum offers you the representation of your company for a single monthly subscription which includes several services in the following countries: FRANCE; BELGIUM; GERMANY; NETHERLANDS; LUXEMBOURG, or in other countries….
FREE AUDIT WITHIN 72 HOURS
Our GRAMTAX team offers you the following service: we are an approved tax agent with customs in France, Belgium and Spain for any refund of the tax on diesel consumed by the transport company. In France the tax is called “TICPE”, in Belgium “Tax on professional diesel”, in Spain “Devolución de gasóleo profesional”. We offer you the audit on your free reimbursement rights, send us your diesel invoices by email: ticpe@gramtax.fr
GRAMTAX’s fees do not exceed 4%. Our package includes the management of reimbursement files, certified estimate of the amount reimbursed by Customs after a personalized study of your file, rapid processing time is 30 days, support until the end of tax reimbursement and consultation.
The right to reimbursement of taxes on diesel consumed in Europe is open for any company that uses vehicles over 7.5 tonnes intended for
1.for the transport of goods,
2. passenger transport,
3.transport in the building sector,
4. and taxis.
Road freight carriers. The reimbursement request can be submitted by the company that owns the vehicle, holds a leasing contract or a rental (or sublease) contract of 2 years or more. The company’s registered office must be established in the territory of the European Union. Vehicles eligible for reimbursement must meet the following technical characteristics:
- correspond to road vehicles;
- be intended for the transport of goods;
- representing a total weight of 7.5 tonnes or more (for road motor vehicles, an authorized gross vehicle weight (GVWR) greater than or equal to 7.5 tonnes, and for road towing vehicles, an authorized total rolling weight ( PTRA) greater than or equal to 7.5 tonnes);
- be registered in one of the countries of the European Union.
Public passenger road transport operators
The declaration is filed by the operator, natural or legal person, governed by public or private law, who has actually consumed the fuel that has been previously invoiced to him for the operation of a public road passenger transport activity. . The registered office or the domicile of the operator must be established in the territory of the European Union. Public passenger transport is considered to be all passenger transport, with the exception of transport organized for their own account by public or private persons. The vehicles which give rise to the reimbursement are road vehicles for the public transport of persons:
- the buses and coaches mentioned in article R 311-1 of the highway code;
- small tourist road trains defined by the decree of January 22, 2015 defining the characteristics and conditions of use of vehicles other than coaches and buses, intended for tourism and leisure uses;
- these vehicles must be registered in one of the countries of the European Union.
Quantities of diesel giving entitlement to reimbursement
The number of liters of diesel eligible for reimbursement must be established per vehicle and correspond to the reality of successive supplies during the period concerned. Any method of calculating consumption per vehicle based on an estimate of average consumption is contrary to this obligation and is therefore not admissible.
Calculation of the reimbursement rate of a fraction of the internal consumption tax on diesel
This reimbursement is calculated at the choice of the company:
- either by applying to the volume of diesel used the difference between the minimum rate of € 39.19 and the rate applicable in the region of purchase;
- or by applying to the volume of diesel, acquired in at least 3 regions, a flat rate * of reimbursement, calculated by weighting the various regional rates by the volumes of diesel respectively released for consumption in each region.
This reimbursement is calculated at the choice of the company: either by applying to the volume of diesel used the difference between the minimum rate of € 43.19 and the rate applicable in the region of purchase; either by applying to the volume of diesel, acquired in at least 3 regions, a flat rate * reimbursement, calculated by weighting the various regional rates by the volumes of diesel respectively released for consumption in each region.
Reimbursement rate in euros per hectolitre or liter of diesel: FRANCE
Source: Official Customs Bulletin 7344 of 02/21/2020.
* B10 diesel purchased from July 1, 2019 is eligible for reimbursement. It has a single reimbursement rate for the second half of 2019, regardless of the region of acquisition. B10 diesel purchased from January 1, 2020 will have reimbursement rates identical to diesel.
GRAMTAX - trusted representative in the following countries
GRAMTAX is trusted representative in countries like: BELGIUM, GERMANY, NETHERLANDS, LUXEMBOURG, AUSTRIA, ITALY and DENMARK. Our international team is made up of doctors in tax law who can answer all your questions.
From Monday to Friday :
9:00 a.m. to 12:00 p.m. and 1:00 p.m. to 5:00 p.m.
