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The supply of natural gas is subject to value added tax, excise and additional regional income tax, at different rates depending on the user's location and type (domestic or business).

Reduced rates or exemptions apply in the following instances:

REDUCED EXCISE AND ADDITIONAL REGIONAL INCOME TAX

A reduced rate of tax may apply.
The following business and other users may be eligible for reductions: More 

EXEMPTION FROM EXCISE AND ADDITIONAL REGIONAL INCOME TAX

An exemption is available to institutional users of the foreign armed forces of the North-Atlantic Treaty (NATO), diplomatic representatives, as well as on gas used for chemical reduction in electrolytic, metallurgical and mineralogical processes.
In some regions, where an exemption is allowed on the additional regional income tax, a replacement tax applies. More 

VAT REDUCTIONS

The mining, agricultural and manufacturing industries, including printing and publishing, are eligible for a reduced tax rate. More 

VAT EXEMPTIONS

Export businesses are eligible for a tax emption on lodgement of the relevant statement of intent as required under the legislation, as are institutional users of the foreign armed forces belonging to the North-Atlantic Treaty (NATO), diplomatic representatives and recognised international organisations.

TAXATION NEWS

From 1 January 2008, in accordance with Decree no. 26/07 of 02/02/2007 which ratified EU Directive 2003/96/CE, a new gas taxation system came into effect.

For the latest taxation news download this document:

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