VAT and excise module
Commercial diesel excise refunds: which countries, and how much
Published: 2026-09-24
Written by Vytautas Natys, managing director of UAB NVGroup.
Diesel excise duty is one of the largest cost lines a haulier carries, and part of it can be reclaimed. Not everywhere, not by everyone, and not always at the same rate.
Where the right comes from
EU energy taxation rules allow member states to treat commercial diesel more favourably than private fuel. It is an option, not an obligation — some states use it, some do not.
In practice this means the refund exists in a specific list of countries, and that list can change.
How much
The rates differ substantially. Italy published €229.18 per cubic metre as of 15 May 2025 — roughly €0.229 per litre. Belgium's publicly quoted figure from 1 January 2026 is €191.30 per cubic metre, about €0.191 per litre. Spain applies a lower rate for goods transport.
These figures are given for orientation only. They were published on the dates named, and rates change quarterly or more often. Our own calculation runs only for countries whose rate we have verified against an official source; for the rest we show no amount and say why.
France's system changed fundamentally on 1 January 2026: the weighted flat rate was abolished, and the refund is now calculated by the region where the fuel was bought.
What it means for a fleet
A truck burning 30,000 litres a year, of which 12,000 are bought in refunding countries, is entitled to roughly €2,300 annually. For a fleet of thirty trucks that is about €68,000 a year.
This is an illustrative calculation based on publicly quoted rates. The real result depends on routes, where fuel is actually bought, fleet composition — and on whether that country's rate was in force at all during the period.
Who qualifies
Conditions differ by country, but the general principles are similar: the vehicle must exceed a stated mass threshold, the use must be commercial, and the fuel must be bought in the same country that refunds it.
Some countries do not extend the relief to companies established outside the European Union.
One detail worth being careful about: over-claiming is not a benefit. If a claim covered an ineligible vehicle or the wrong period, the amount may have to be repaid — with interest.
Who does this in practice
Refunds are usually handled by intermediaries — fuel card providers or specialist firms. Some pay the amount up front, without waiting for the state's decision, and take a share for doing so.
That is convenient and it works. But only the transactions the intermediary can see are processed.
Frequently asked questions
Can I claim the excise refund myself, without an intermediary?
Yes, but in practice it means filing with each country's tax authority in its own language and format. That is precisely why most hauliers use an intermediary — they do this work at scale.
Does the refund apply in every country I drive through?
No. It is a national choice, not an EU obligation. Several countries do not apply the relief at all — Germany among them — so German kilometres yield nothing in this respect.
Why does your system show no amount for my country?
It means we have not yet verified that country's rate against an official source, or the last check has gone stale. The calculation stops deliberately — better to stop loudly than to quietly use a wrong figure.