The energy tax is a consumption tax. It is levied on energy products.

Energy products are, for example

• gasoline
• heating oil
• liquefied petroleum gas
• natural gas
• coal

The amount of tax depends on the type and quantity of energy products, i.e. the taxable item. The calculation of the tax also depends on the nature of the energy products and how you use them.

The energy tax is a self-assessment tax. This means that if you have to pay the tax as the tax debtor, you must submit a tax return to the relevant main customs office without being asked to do so and calculate the energy tax yourself. This is known as a tax declaration.

You may manufacture, process, store, receive or dispatch energy products in a so-called tax warehouse without first incurring tax. A tax warehouse is a manufacturing plant or warehouse and must be approved by the main customs office.

As a rule, tax is incurred as soon as the energy product is removed from the tax warehouse or withdrawn for consumption within the tax warehouse.

Special features:

You must also pay the tax if you

• use energy products for motorized purposes (e.g. use of heating oil as fuel) or use them as heating fuel, contrary to their originally intended purpose,
• manufacture energy products outside the tax warehouse and no tax exemption follows, or
• hold, supply, carry or use labeled energy products (heating oil) as fuel.