Tax regulation mechanism
Updated: 07.02.2019
Author: Stefan Ćetković
The Excise Duty Act sets the excise duty on biofuels to 0 in order to increase their distribution.
Eligible technologies
Only pure biofuels are eligible (Art. 84 § 3 No. 9 Excise Duty Act).
Biofuels | The Excise Duty Act defines that biofuels are considered to be liquid or gaseous fuels for transportation purposes produced from biomass and defined in the special legislation (Art. 83 § 6 Excise Duty Act in conjunction with Art. 4 § 1 no. 1 Biofuel Act). |
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Amount
Biofuels are exempt from excise duty (Art. 84 § 3 no. 9 Excise Duty Act). It amounts to HRK 3.151 (approx. €ct 42) per 1,000 litres for regular unleaded petrol (Art. 84 § 3 No. 1.2 Excise Duty Act).
Addressees
This scheme is addressed primarily to biofuel traders.
Procedure
Competent authority | The Taxation Office of the Republic of Croatia |
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Distribution of costs
State | The costs of the tax exemption are borne by the state, which receives a lower tax revenue. |
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