As from the start of 2025, refund applications for excise duties on energy products other than natural gas and coal have been managed by the DGFiP. 

Refund applications for excise duties on energy products other than natural gas and coal (formerly the TICPE) will need to be filed with the DGFiP for diesel or petrol consumed 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 delegation of the responsibility for refund application management to the DGFiP does not entail any changes to the substantive conditions for claiming refunds. 
  

Note: this factsheet is applicable to foreign businesses not required to file VAT returns in France. As for foreign businesses required to file VAT returns in France, refund applications must be submitted electronically together with the VAT return, just as for French businesses. These returns are processed by the Foreign Business Tax Department (SISE), and the procedure is set out on a dedicated page (in French only). 

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 demarches-simplifiees website (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: a yearly basis. First-time applications will need to be submitted to the DGFiP as from 2026 for fuel consumed 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:

Only businesses purchasing diesel oil in at least three different regions may choose the weighted flat rate. 

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

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.

Please note that the regional refund rate is the difference between the regional rate (stated in Articles L.312-35, L.312-39 and L.312-40 of the French Goods and Services Tax Code) and the applicable reduced rate (given in MWh in Article L.312-48 of the French Goods and Services Tax Code and in hectolitres in the Order of 13 December 2022). The weighted flat rate is calculated by weighting the rates applied in the regions and by the regional authority of Corsica in relation to the volume of fuel consumed in year N-1. 

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 - AUGUST 21, 2025