Tax regulation mechanism (Law on Excise Duties)
Natural gas which complies with the Combined Nomenclature Codes 2711 11 00 and 2711 21 00 and is supplied to end-users is subject to excise tax (§ 6 Law on Excise Duties). The tax rate is reduced if the natural gas is used for heating (§ 15.1 Law on Excise Duties).
Only biogas is subject to the tax allowance.
The amount of tax to be paid is reduced if the biogas is used for heating. The tax rate for the year 2017 is € 17.07/1000 m3 (§ 15.1 par. 1 Law on Excise Duties).
All persons or companies supplying natural gas which complies with the Combined Nomenclature Codes 2711 11 00 and 2711 21 00 to end-users are obliged to pay the tax (§ 6 Law on Excise Duties)
The obliged companies must inform the authorities on the amount of taxable energy products on a monthly basis (§ 23 Law on Excise Duties).
State Revenue Service (§ 23, § 24 Law on Excise Duties)
Distribution of costs
The costs of tax relief are borne by the state.