Reimbursement of TICPE tax (formerly called TIPP)
DOMESTIC CONSUMPTION TAX ON ENERGY PRODUCTS (TICPE- EX-TIPP)
Every company established in the European Union which uses transport vehicles of 7.5 tons and over in the goods carriage sector can request a partial refund of the domestic consumption tax on petroleum products (TICPE, formerly TIPP), on the basis of their consumption.
WHAT IS TICPE ?
The domestic consumption tax on energy products is a tax on petroleum and energy products. In 2011 it replaced TIPP (domestic consumption tax on petroleum products). TICPE includes notably fuels and heating fuels.
This duty levied by the State is calculated on the basis of volumes sold (and not on the selling price). The amount of duty is determined by unit produced and is fixed each year by the Finance Bill, varying from year to year.
Articles 265(f) and 265(g) of the Customs Code enable eligible companies – mainly those which use road vehicles for goods transport – to benefit under certain conditions from a partial refund of this tax.
CONCEPTS TO REMEMBER
Tax on pollutant products.
The TICPE replaced the TIPP since 2011.
The tax is calculated on volume and not on price.
The amount of the tax is determined annually by the Finance Bill: the amounts are listed on the official website of the Ministry of the Environment.
Use an advisor to submit a TICPE refund application
STEPS TO APPLY FOR A TICPE REFUND
The company owning the vehicle must meet several criteria:
The company must be established within the European Union
The vehicle must be used exclusively for goods transport
The vehicle must be at least 7.5 tons
The vehicle must be registered in a member country of the community
The application must be made every six months on the basis of real, not estimated, consumption. The application may be submitted from the first day of the semester within a maximum time limit of two years. For example, a refund application for expenditure made between 1st July 2016 and 31 st December 2016 may be submitted with effect from 1 st January 2017 to 31 st December 2018.
It is possible to submit several applications at the same time for different periods.
The application must be submitted to the national customs department of road tax.
ASD ASSISTS YOU IN YOUR TICPE REFUND APPLICATION
ASD is a tax firm specialising in tax refunds, including TICPE (formerly TIPP). We handle refund applications for many French and foreign transport companies. Using the services of a specialised firm such as ASD guarantees you compliance with the procedures to be followed to submit the application. We handle the application from start to finish: compilation of the file, verification of tax documents, filing of the application and follow-up. A specialist will assist you until your tax has been refunded.
COMPLIANCE WITH PROCEDURES
Compliance is required with respect to forms and procedures specific to the TICPE
VERIFICATION OF DOCUMENTS
Our teams analyse and check all your invoices to ensure their compliance
ASSISTANCE FROM START TO FINISH
We handle every stage of the application
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