This page concerns excise duty refund applications on petroleum products (formerly TICPE) submitted by foreign companies not required to declare VAT in France. 

For foreign companies required to declare VAT in France, refund applications will be submitted electronically, along with their VAT return, as is the case for French companies. These returns will be processed by the Foreign Business Tax Office. This procedure is described on a dedicated page.

Excise duty refund applications on petroleum products must be submitted to the French Public Finances Directorate (DGFiP) for diesel or gasoline consumption starting in 2025 for: 

– taxi operators

– public transport road carriers

– hauliers

Refund applications for fuel consumed up to 31 December 2024 still need to be filed with the Directorate General of Customs and Excise (DGDDI). 

Monegasque taxi operators and hauliers established in other European Union countries may apply for a partial refund of excise duties on petroleum products purchased at the full rate as part of their business activity. This entitlement is due to the fact that they can benefit, subject to conditions, from reduced rates for excise duties on petroleum products. The entitlement conditions are summarised in the table below.

The substantive conditions for obtaining a refund from the DGFiP remain unchanged.  

How to apply for excise duty refunds on energy products other than natural gas and coal 

 Submitting a refund application 

Refund applications must be submitted on the« demarche.numerique.gouv.fr » website (starting from lien suivant, in French only). 

There are four different ways that users can submit their applications:

• a single application by completing the online form or using a package file in spreadsheet format (these two methods are available to claimants and agents);

• several applications using a package file in spreadsheet format or using an XML file (these two methods are strictly reserved for agents). 

Further details on the various ways to submit refund applications will soon be made available.

The supporting documents that need to be attached to the refund application are as follows: bank account details (RIB), vehicle registration certificate, fuel purchase invoices, supporting documents relating to the vehicle in question and, if applicable, the mandate for the agent. 

The department responsible for processing refund applications will be the Non-Residents Tax Directorate’s (DINR) VAT Refund Department (SR-TVA).

Should you have any questions, you can contact the DINR at the following address: accise.remboursement.nonresidents@dgfip.finances.gouv.fr

Timing of submission of refund applications

Refund applications are submitted on the following bases:

• for taxi operators: the application must be submitted annually. The first applications will need to be submitted to the DGFiP (French Public Finances Directorate) from 2026 onwards for consumption in 2025;

• for hauliers and public transport road carriers: on a quarterly or annual basis.

Any refund applications for fuel consumed up until 31 December 2024 need to be filed with the DGDDI. Only refund applications for fuel consumed as from 1 January 2025 will need to be filed with the DGFiP.  

Important: due to a hardware incident, the opening of the service for submitting excise tax refund claims on petroleum products, initialy scheduled for july 1,2025 has been postponed. We apologise for any inconvenience and will keep you informed as soon as possible.
 

Calculating the refund amount for the application 

The refund amount for the application is calculated by applying a regional or flat (for hauliers) rate to the volume of fuel that qualifies for a refund for the period in question.

• The table below shows the refund eligibility rates (in euros per hectolitre) for hauliers in 2025 and 2026:

Only companies that purchased diesel fuel in 2025 in at least three different regions can opt for the weighted flat rate. Note: this flat rate will be abolished from January 1, 2026.

• The table below shows the refund eligibility rates (in euros per hectolitre) for taxi operators in 2025 and 2026:

Tools to help you calculate the amount eligible for refund are available:

– help for ;taxi operators

– help for .hauliers and public transport road carriers

Please note that the file generated by the calculator is not a supporting document for the refund application.

Details on the calculation:
The regional reimbursement rate is the difference between the regional excise tariff (specified in Articles L.312-35 and L.312-41 of the CIBS) and the applicable reduced tariff (specified in MWh in Article L.312-48 of the CIBS and in HL in the decree of December 13, 2022).
The weighted flat-rate tariff is calculated by weighting the tariffs applied in the region and in the Corsican territorial collectivity with respect to the volumes put into consumption in the previous year (N-1). Following the alignment of regional tariffs (elimination of the surcharge provided for in Article L.312-39 and the modulation of Article L.312-40 of the CIBS), the weighted flat-rate tariff is no longer applicable from January 1, 2026.

EXAMPLES OF CALCULATIONS TO DETERMINE THE AMOUNT ELIGIBLE FOR REFUND

• A haulier has a fleet of ten lorries. These vehicles consumed 100,000 litres of diesel oil in Q1 2025. The source of this consumed fuel were fuel purchases made in Corsica at a refund rate of €14.21/hl. The haulier will be able to apply for a refund of €14,210 for the period (1,000 hl x 14.21). 

• A public transport road carrier has a fleet of ten coaches. These coaches consumed 100,000 litres of diesel oil in Q1 2025. The source of half of this consumed fuel were fuel purchases made in the Île-de-France region with a refund rate of €23.45/hl, while the other half came from purchases in the Auvergne-Rhône-Alpes region at a refund rate of €21.56/hl. The public transport road carrier will be able to apply for a refund of €22,505 for the period ((500 hl x 23.45 = 11,725) + (500 hl x 21.56 = 10,780)). 

• In 2025, a taxi operator purchases and consumes 5,000 litres of E5 petrol in the Île-de-France region so that they can carry on their business activity. As the refund rate is €34.14/hl, they will be able to apply for a refund of €1,707 for the period (50 hl x 34.14). 

Reference legislation

• Chapter II of French Goods and Services Tax Code; 

• Council Directive (EU) 2020/262 of 19 December 2019; 

• Council Directive 2003/96/EC of 27 October 2003;

• Circular of 28 August 2019 on the partial refund of the TICPE on fuel consumed by taxi operators under Article 265 sexies of the French Customs Code (in French only);

• Circular of 1 September 2023 (Partial refund of the TICPE on diesel oil consumed by public transport road carriers, under Article 265 octies of the French Customs Code and Article L.312-51 of the French Goods and Services Tax Code) (in French only);

• Circular of 1 September 2023 (Partial refund of the TICPE on diesel oil consumed by road vehicles of 7.5 tonnes and more used as HGVs under Article 265 septies of the French Customs Code and L.312-53 of the French Goods and Services Tax Code) (in French only);

• Decree no. 2025-255 of 19 March 2025 (in French only).

               UPDATED DINR PRO - 17/12/2025