Excise duty on mineral oils
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Mineral oils, motor fuels and heating fuels produced in Austria or imported into Austria are subject to mineral oil excise duty. This also entails an obligation to obtain approval for the production, storage, processing and/or untaxed transfer ("under duty suspension") of certain mineral oils (and in particular to obtain a "tax warehouse approval") and to submit a mineral oil duty return. Movements under duty suspension to or from other EU Member States or within Austria must be handled under the Excise Movement and Control System (EMCS). Production outside of a tax warehouse and movement of certain mineral oils in free circulation with other EU Member States must be notified in advance to the customs authorities and in certain cases a mineral oil duty return must be submitted.
Motor fuels and heating fuels are mineral oil substitutes which, if used for (tax-relevant) energy purposes, are also subject to excise duty on mineral oils, for which a simplified procedure is applicable.
- Businesses that produce, store or transfer mineral oils (tax warehouses, registered recipients and registered dispatchers)
- Utilisation operations that purchase mineral oils free of tax and make tax-exempt use of them on the basis of an exemption certificate
- Other businesses (e.g. fuel companies) that supply or make tax-exempt use of products subject to excise duty on mineral oils.
In general, these rules also apply to businesses from EU Member States in Austria.
Approvals are required for intended activities. These are obtained from the customs office responsible (from 1 January 2021, the Austrian Customs Authority). The conditions vary according to the nature of the activity for which the application is made but will generally include a good tax record, correct and proper bookkeeping, a payment bond and, where applicable, a minimum annual turnover. Businesses are subject to official oversight and must meet – again depending on the nature of the activity – different record-keeping requirements.
Excise duty applications in FinanzOnline
Through FinanzOnline, the following applications are available: → SEED-on-Europa (SEED system for exchange of excise data)German text, → EMCS (Excise Movement and Control System)German text and → EVA (Electronic Excise Duty Return)German text.
The Excise Movement and Control System (EMCS) is an IT-based procedure for monitoring the movement of excise goods under duty suspension over the entire territory of the European Union. Electronic administrative documents and other information are exchanged between operating businesses and customs authorities.
When a tax liability arises, mineral oil excise duty must be notified via an EVA, in accordance with the deadlines. In addition, the EVA can also be used to apply for refunds and reimbursements.
SEED lies at the heart of a system that functions in all EU Member States. It ensures that national records of traders authorised to use the duty suspension procedures (tax warehouses and approved recipients) can be exchanged with other Member States of the EU and with the European Commission. Using SEED-on-Europa, businesses can check the validity of an Excise Duty number (with a summary of the goods permitted to be traded under this Excise Duty number and the role of the trader).
Mineral oil excise duty must be reported in writing by the 25th of each month. Specifically, the quantities removed from the tax warehouse in the preceding month, or withdrawn for consumption from the tax warehouse (that is, released for free circulation), must be stated. Furthermore, the Mineral Oil Duty Act prescribes additional factual information regarding tax liabilities incurred (in particular with regard to motor fuels and heating fuels and to improper use) and tax benefits that (may) also need to be entered on the tax return.
The tax due must generally be paid by the reporting deadline. Deadlines may be shorter in cases where irregularities are found.
The customs authority (→ BMF)German text in whose territory the business is located; from 1 January 2021, the Austrian Customs Authority for the entire tax territory.
The mineral oil customs duty return must be submitted via EVA and FinanzOnline.
The transfer of mineral oils under duty suspension is conditional on registration via EMCS and FinanzOnline.
The application for operating approval to be granted must be made in writing at the customs authority (→ BMF) responsible (from 1 January 2021, the Austrian Customs Authority).
- Name and address of the business
- Location and territorial scope
- A description of the operation, including a site plan
- A description of the production and warehousing process
A fee may be charged for all official activity that is undertaken at a specific time requested by the applicant.
In addition, costs will be incurred for certain specific monitoring and for expert reports.
Further information and manuals for SEED, EVA and EMCS are available on the VIP (Excise Duty Internet Platform) under "Help".
- Mineralölsteuergesetz 1995 (MinStG 1995)
- Verordnung des Bundesministeriums für Finanzen betreffend das Verfahren der Beförderung von verbrauchsteuerpflichtigen Waren unter Steueraussetzung
- Verordnung der Bundesministerin für Finanzen, betreffend die Anwendung von Kontroll- und Beförderungsbestimmungen auf Additive (Additive Verordnung)
- Sections 314 and 315 of the Bundesabgabenordnung
There is no expert information available.
- Excise duty on mineral oils – Approval for a production operation – Application (VSt 18) (VSt 18)German text
- Excise duty on mineral oils – Approval for a warehousing operation – Application (VSt 19)German text
- Excise duty on mineral oils – Approval as a registered recipient – Application (VSt 20)German text
- Excise duty on mineral oils – Approval as a registered recipient – Application (VSt 20) Excise duty approval – Guide to completion and annotations on applications (VSt 22) (VSt 22)German text
- Excise duty on mineral oils – Utilisation operations, natural and legal persons (VSt 23)German text
- Excise duty on mineral oils – Notification of a motor fuel or heating fuel operation (VSt 24)German text
- Excise duty on mineral oils – Production in free circulation – Notification (VSt 25)German text
- Excise duty on mineral oils – Favoured installations for the generation of heat and electrical energy (Allowances) (VSt 29)German text
- FinanzOnlineGerman text
Entrepreneurs registered on the business service portal (USP) are able to make use of this and many other online procedures with a single sign-in to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registration.
responsible for content: Federal Ministry of Finance