Belgian excise duty licence application: how it works and what it yields

What is the Belgian excise duty refund on professional diesel?

Since January 2004, the Belgian government has offered transport companies the opportunity to reclaim part of the excise duty on professional diesel. This concerns the so-called special excise duty on professional fuel, also known as "professional diesel". For 2026, the refund amounts to €0.1913 per litre, or €191.30 per 1,000 litres.

To benefit from this scheme, your company needs an excise duty licence. Without a valid licence, no refund is possible, and you can only claim a refund from the date on which the licence is granted. Fuel costs incurred earlier are not eligible.

Who qualifies?

The scheme applies to companies using professional diesel for:

• Goods transport with vehicles with a maximum permissible mass (MPM) of more than 7.5 tonnes
• Passenger transport with category M2 or M3 vehicles, vehicles with more than 8 seats excluding the driver

Both Belgian and foreign companies are eligible, provided they meet the requirements and hold a valid excise duty licence.

Why is Belgium more attractive than refuelling in the Netherlands?

The combination of a structurally lower diesel pump price in Belgium and the excise duty refund makes refuelling in Belgium financially attractive for transport companies. The official maximum price for diesel in Belgium is set weekly by the FPS Economy and is structurally lower than in the Netherlands.

After the excise duty refund of €0.1913 per litre, the net diesel price in Belgium falls even further. In practice, refuelling in Belgium with an excise duty licence is almost always more advantageous than refuelling in the Netherlands, even if you have your own fuel installation with bulk deliveries to your home base. Historically, the combination of the lower Belgian pump price and the refund almost always works out more favourably than the net cost of bulk diesel in the Netherlands.

Important: the licence now takes 4 to 5 months

The application for a Belgian excise duty licence is processed by the FPS Finance. Processing times have increased in recent months. Where previously a lead time of 3 to 4 months had to be anticipated, it now takes 4 to 5 months for the licence to be granted.

An important practical point: although this is not officially communicated by the Belgian authorities, in practice the date of receipt of your application in Belgium serves as the start date of the licence. This means that once the licence is granted, you can claim a refund retrospectively from the date of receipt, provided you have maintained the required administration from that date onwards.

Every month you delay submitting your application is a month of potential refund that is permanently lost. Submit your application as soon as possible.

How do you apply for the licence?

The licence can be applied for via an official form sent by registered post to the competent department of the FPS Finance.

With the help of Claimstream, you can apply for the licence within minutes. Claimstream guides you step by step through the application process and ensures that all required documents are submitted correctly.

More information about applying via Claimstream can be found at: claimstream.eu/accijnsvergunning

Let professionals guide you

Delta Refund Solutions handles the complete processing of your Belgian excise duty refund, from the initial licence application through to the monthly submission. We monitor deadlines, review your file and ensure a correct and complete return.

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