Excise duty on mineral oil

Excise duty on mineral oil is regulated by Act no. 98/2004 Coll. on excise duty on mineral oil, as amended.  

Taxpayers usually need assistance and representation in the following areas: to obtain an authorisation to operate a tax warehouse, to obtain a registration of an authorised consignee, registration in the register of user enterprises, registration of an authorised consignor, status of a trader with selected mineral oil, status of fuel distributor, fuel seller, assistance in production and handling of the indicator substance, categorisation of mineral oils for the purposes of application of excise duty rates, including a preferential duty rate on mineral oil containing biogenic substance, consultancy on excise duty exemption, assessment of tax liability, representation in tax collection proceedings, assessment of the possibility of tax refund, keeping records and, in case of a breach of tax regulations we also provide representation in administrative offense proceedings.  

We are pleased to help you if you need consultations, representation, analyses and opinions not only in the above-mentioned fields, but also in other areas not mentioned above, concerning the administration of excise duty on mineral oil.