Skip to main content

Excise duties and mechanisms for partial refunds and short-term measures relating to diesel in Europe

Real diesel prices for a heavy goods vehicle in Europe (excise duties, discounts and VAT applied in 2022)

CNR presents its European overview of the taxation applied to diesel in Europe and details the arrangements for partial refunds of excise duties put in place in each country, applicable to road freight transport, as well as the short-term measures introduced in 2022 in response to the energy crisis.
This comparison is the result of a survey carried out by the CNR in all the Member States of the European Union.

Highlights in this 15 November 2022 overview:

  • Seventeen Member States have put in place short-term measures on fuel to respond to the energy price crisis : 
    • Fourteen of them have lowered their excise duties on diesel for "non-commercial use" (which benefit everyone),
    • two Member States have lowered the VAT on diesel fuel or plan to do so in 2023,
    • three countries have implemented fuel discounts.          
  • On 15 November, seven countries had excise duties on diesel “for non-commercial use” at or below the European minimum (33 €/hl) and nine countries had excise duties on diesel “for commercial use” (heavy goods vehicle with a GVWR greater than or equal to 7.5 tonnes) at or below the European minimum.

Discover the study, with an enriched summary proposed on the last page detailing the various short-term measures implemented in 2022.