Biofuel quota (Distribution obligation system)

• Act 446/2007
• Act 393/2013

All fuel retailing companies are obliged to fulfil a defined quote of biofuel out of their total sales.

The amount of biofuels has increased year by year from 6% (years 2011-2014) to the current 20%. The share will rise gradually until year 2029, by when it will have reached 30%.

Fuel retailers

Fuel retailers are obliged to send an annual report to the Tax Administration showing the part of different fuels of their annual sales, thus providing proof of the fulfilment of the obligation.
If the fuel retailer fails to reach the quota, it can be fined (Art 11 Act 446/2007).
If the fuel retailer has exceeded the quota in the previous calendar year, it is entitled to taking the excess into account for the following calendar year ((Art 5b Act 446/2007).

The Finnish Tax Administration