Excise tax refund

This brochure outlines the opportunities to refund part of the excise tax on the diesel oil fuelled into trucks and buses used for road transportation in Hungary.

Who is our offer for?

All those companies who

• extend cargo or passenger transportation services with vehicles they own or lease and that are either at least 7.5 allowed tons class trucks or buses falling in categories M2 and M2 defined in the decree on the technical inspection of road vehicles,
• operate their vehicles with diesel oil,
• are entities registered in other Member States or in member states of EFTA having international transport licenses issued in these countries

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How does the refund of excise tax on diesel oil work in reality?

6.5 forints per litre is reclaimable from the excise tax paid on commercial diesel oil purchased after January 1, 2011

• at filling stations using a fuel card issued for a specific registration number or
• fuelled into vehicles through an electronic meter from a fuel tank equipped with a fuelling machine located at the domestic site of a company.

Based on the choice of the eligible taxpayer reclaims may be filed annually from the 20th of January following the current year at the earliest or quarterly from the 20th of the month following the current quarter at the earliest.

What are the conditions precedent of becoming eligible for the refund?

Registration

An excise tax reclaim may be filed by an eligible taxpayer – the operator or, in the case of a leased vehicle, the lessee – registered by the Hungarian Tax and Customs Authority. The eligible taxpayer must submit his registration request at least 30 days before he first intends to exercise his right of excise tax reclaim.

Documents

• The document required for the reclaim of excise tax is the invoice issued on the purchase of commercial diesel oil to the name of the eligible taxpayer containing the registration number and the odometer reading of the commercial vehicle. Therefore, the odometer reading should be entered on the invoice also at the time of each tank filling otherwise the Hungarian Tax and Customs Authority may reject the reclaim.
• In the case of fuelling of vehicles at the Hungarian site of companies, the document required for the reclaim of excise tax is a statement, which contains the date of filling, the quantity of fuel filled in the tank and the registration number and odometer reading of the fuelled vehicle.

Why should you engage us with the administration of your excise tax refunds?

1. The experts of RSM DTM Hungary Zrt. are well educated experienced advisors who have a profound knowledge of the local and international tax regulations and are prepared to advise our customers on the tax aspects domestic or cross-border transactions.
2. We provide accurate information to our clients about the process of the tax refund returns and the requirements concerning the underlying documentation.
3. We assume the entire administration relating to the tax returns.
4. Our tax advisors personally handle all issue and participate in every step of eventual tax revisions accompanying our clients.
5. We handle every client relationship as a long-term partnership.