Abbreviated form of legal source(s)
- Law 75-B/2020
- DL 73/2010
- DL 117/2010
Description of support scheme
This mechanism provides complete tax exemption for biofuels, produced from biomass and certified according to the standards set in DL 117/2010, towards energy purposes other than transportation – e.g., electricity generation, heating, and cooling. The exemption also applies to renewable gases (art. 90, paragraph 11 of DL 75-B/2020).
Amount
Biofuels produced from biomass, and whose energy purpose is not towards transportation, are eligible for full exemption from the tax on petroleum and energy products (art. 385 of DL 75-B/2020).
Addressees
Natural and legal persons that own or trade the products taxable according to the laws here described (art. 4 of DL 73/2010).
Procedure
The tax authority will inform on a monthly basis those who are subject to taxations (art. 11 DL 73/2010)
Competent authority
Directorate-General for Customs and Excise