Refund of excise duty on mineral oils to transport companies – changes from 1 January 2026 concerning the invoices of fuel suppliers

As a reminder: last spring, with effect from 15 May 2025, the excise duty rate on mineral oils for conventional diesel was increased from the previous 617,40 Euro to 632,40 Euro per 1.000 litres (equivalent to approximately +1,5 cents/litre). For diesel with HVO characteristics (in detail: „Hydrotreated Vegetable Oil“, i.e. so-called „HVO diesel” or “paraffinic diesel fuel – HVO“), by contrast, the previous rate of 617,40 EUR per 1.000 litres has remained unchanged. At the same time, however, the refund amount for conventional diesel was increased in favour of transport operators from the former 214,18 Euro to 229,18 Euro per 1.000 litres. Transport operators holding a licence for the carriage of goods on behalf of third parties, but also those carrying out own-account transport, may, as is known, reclaim the excise duty on mineral oils for vehicles with a gross weight of 7,5 t or more and emission class 5, so that in theory no significant additional burden should have arisen for this economic sector.

In theory! Because in practice the picture turned out to be considerably more nuanced: it must be noted at the outset that the excise duty on mineral oils is not shown separately on fuel invoices. It is therefore also not apparent from the invoice whether the price is based on excise duty at a rate of 617,40 Euro or of 632,40 Euro per 1.000 litres. And very few suppliers immediately differentiated on the invoice whether traditional diesel or diesel with HVO characteristics had been supplied. But that is not all: for HVO diesel it must additionally be demonstrated that it meets the relevant requirements of the RED II Directive and is certified accordingly (e.g. ISCC or equivalent schemes). Where such certification is not available, the producer is obliged to pay the higher excise duty rate on mineral oils.

Against this background, transport companies faced the following dilemma: were they, being unaware of the exact quality of the diesel fuel purchased, still entitled to reclaim the increased amount of 229,18 Euro, or only the reduced rate of 214,18 Euro provided for the aforementioned sustainable diesel? As a precaution, it was advised that in case of doubt only the lower amount should be reclaimed, in order to avoid any incorrect declarations. In the refund procedures for the 2nd and 3rd quarter, less will therefore certainly have been reclaimed in many cases than had been paid to the supplier.

Shortly before the end of the year, the Customs Agency has finally indicated a clear approach in this respect with Circular No. 31 of 1 December 2025, which in our view must be observed at least for the refund applications for the 4th quarter of 2025 to be filed in January 2026:

• If it is apparent from the invoice that traditional diesel was supplied, without the characteristics of HVO diesel, the full refund of 229,18 Euro per 1.000 litres of diesel is due. Field A-1 of the refund form must be completed.
• If it is apparent from the invoice that the fuel is HVO diesel but the supplier is unable to provide the documentation on the necessary certification as sustainable diesel, so that it cannot be demonstrated that it is HVO diesel, the Customs Agency recommends reclaiming only 214,18 Euro per 1.000 litres and completing field A-3 of the refund form.
• Finally, if diesel of certified HVO quality has clearly been supplied, the refund is due only in the amount of 214,18 Euro per 1.000 litres, and field A-2 of the refund form must be completed.

As from 1 January 2026, definitive clarity is to be established. With the aforementioned Circular No. 31 of 1 December 2025, the Customs Agency has in fact ordered that, from that date:

• „normal“ diesel (rate 632,40 EUR) and
• „sustainable“ diesel (rate 617,40 EUR)

must be treated and invoiced separately and clearly. From 1 January 2026, economic operators must use two different product codes:

• one for fuels subject to the normal rate of duty (conventional diesel and non-certified HVO diesel), code: CADD:S182, and
• one for fuels subject to the reduced rate of duty (certified sustainable biodiesel/HVO); code: CADD:S187.

As a result of this clear separation on the invoice, it is unambiguously apparent to the transport operator which fuel is involved and which refund of excise duty on mineral oils is due in each case. Nevertheless, it is recommended that a technical data sheet be requested from suppliers for each type of fuel, showing:

• that the fuel is paraffinic diesel fuel from synthesis/hydrotreatment (HVO) in accordance with EN 15940,
• that a valid sustainability certification (e.g. ISCC or equivalent) is available,
• that the feedstocks used are listed in Annex IX,
• as well as an express reference to the application of the reduced excise duty rate on mineral oils pursuant to Art. 3 para. 4 of Legislative Decree 43/2025.

Recommendation: please ensure that, as a transport company entitled to the refund of excise duty on mineral oils, invoices are issued to you in the manner described from 1 January 2026, together with evidence of the characteristics qualifying for the reduced rate of duty where applicable.

We enclose the aforementioned Circular No. 31/2025 of the Customs Agency for further details.

Annex: Circular No. 31/2025 of the Customs Agency