Applying for a Belgian Excise Permit: Here’s How It Works

Excise duty refund?

Transport companies that refuel diesel in Belgium pay a special excise duty on every litre. The Belgian government allows EU-based companies to reclaim part of this excise duty through the professional diesel refund scheme.

This applies to road freight transport using vehicles with a maximum mass of more than 7.5 tonnes, and to passenger transport using vehicles in categories M2 or M3.

Without a valid excise permit, it is not possible to submit a refund application for professional diesel in Belgium.

It does not matter whether you refuel at a public fuel station (framework A) or through your own fuel installation (framework B). If you operate your own pump installation, a registration system is mandatory so you can demonstrate per vehicle when and how much fuel was refuelled.

A permit is mandatory

Before you can submit a refund application, your company must hold a valid excise permit for "energy products and electricity", issued by the Belgian FPS Finance.

Without this permit, submitting an application is not possible. The permit only needs to be requested once and serves as the basis for all future refund periods.

Important point: the permit application must be submitted in the name of the company that actually performs the transport activities. An application submitted in the name of a holding company, sister company or another entity will not be accepted.

What do you need for the permit application?

To apply for the permit, you must complete the Energy Products and Electricity form and send it together with several mandatory documents to the Professional Diesel Department of the Customs and Excise Administration.

A basic requirement is that your company is established within the EU and has a valid VAT number.

The following documents must be included with the application:

• The Energy Products and Electricity form, originally signed by the authorised signatory or signatories of your company
• A declaration concerning accounting documents to be provided
• Proof of registration of your company
• Proof regarding the authorised signatories
• Proof regarding your vehicle fleet

All documents must be prepared in Dutch, German or French. If this is not the case, a sworn translation is required.

Once the permit has been granted, you will receive a permit number. With this number, you can submit your refund applications through the online platform specifically designed for foreign applicants.

Let professionals guide you

The permit application may seem straightforward, but in practice mistakes are made regularly. A missing document, an incorrect company name or a small administrative error can already be enough to cause a rejection or several weeks of delay.

Delta Refund Solutions knows the process inside out and ensures that your application is submitted completely and correctly.

Feel free to contact us, we are happy to help.