Frequently asked questions

Fuel Tax Pro

Service

Road haulage companies and public passenger transport companies can benefit, in certain countries of the European Union and under certain conditions, from a partial refund of the excise duty paid on their supplies of professional diesel (*).

To this end, refund applications must be submitted in due form to the competent authority using a special form.

Fuel Tax Pro offers a complete service to automate most of the process of excise refund you may be entitled to, from the collection of supply data and supporting documents to the generation of specific forms to be submitted to the administration.

(*) Gas oil falling within CN code 2710 19 41 with a sulphur content not exceeding 10 mg/kg.

At present, only excise duty refund claims to the Belgian authorities are covered by the Fuel Tax Pro service, both for EU resident and non-resident companies. However, it is planned to extend the coverage of the Fuel Tax Pro service to other EU countries that allow partial refunds of excise duty, such as France, Italy and Spain.

As a result, the legal rules of eligibility and admissibility covered in these FAQs are currently based solely on Belgian law.

In general, all companies established in a European Union country that own or use vehicles that meet the following characteristics:

  • Vehicles providing taxi service for a fee; or
  • Vehicles hired with a driver for a fee, provided that these vehicles are recognised as suitable for the transport of disabled persons; or
  • Vehicles used for the carriage of goods for their own account or for the account of others, with a maximum authorised mass equal to or greater than 7.5 tonnes; or
  • Vehicles carrying passengers with more than 8 seats (not including the driver), with a maximum mass of more than 5 tonnes.

Certain vehicles, such as those used for waste collection, those used by the armed forces or certain public administration vehicles, although meeting the above-mentioned conditions, remain excluded from the excise refund procedure. We invite you to take note of articles 429 and following of the program law of 27 December 2004, or to contact the Customs and Excises Administration, to ensure that your vehicles can benefit from the refund procedure.

The reimbursement is granted to the person who carries out the concerned transport. In general this is the owner of the vehicle. If an eligible vehicle is nevertheless made available to a person other than the person in whose name the vehicle is registered with the D.I.V. (e.g. in the case of rental or leasing), the reimbursement may well be granted to that other person. However, the rental or leasing contract must be presented to the competent authority upon request.

In order to benefit from the partial reimbursement of the excise duty on professional diesel, you must first have an authorisation for energy products and electricity for product code 22. See the website finances.belgium.be, under the tab “Excise duties”, sub-tab “Application forms” to download the application form for authorisation.

You must then file proper excise refund claims in accordance with the guidelines imposed by the Customs and Excise Authority.

Fuel Tax Pro allows you to automate the refund of your excise duties on professional diesel in Belgium.

To do this, Fuel Tax Pro enables:

  • to easily collect the information of your drivers’ fill-ups via the mobile application Fuel Tax Pro;
  • manually enter fill-ups or fill-up invoices that cannot be read automatically by the Fuel Tax Pro mobile application;
  • to collect, store and archive supporting documents (or copies thereof) associated with your fillings and claim forms (for validation purposes and internal controls);
  • to check and possibly correct the collected fill-ups data;
  • generate your excise refund application forms on demand;
  • to introduce new complementary fill-up data, relating to previous declaration periods, in the event of omissions or delays in encoding;
  • adjust your lists of vehicles, drivers and fuel suppliers as your business evolves.

You can also easily monitor your excise refund application forms, fuel supplies and consumption, Fuel Tax Pro invoices, and much more.

Fuel Tax Pro allows the collection of information on the supply of professional diesel in Belgium from both public service stations and from own storage tanks.

Subscription

a. Pump readings

Fuel Tax Pro invoices monthly in arrears, per vehicle and for each vehicle that has registered at least one supply of professional diesel during the past month, a degressive percentage of the amounts of excise duty to be recovered, with a fixed minimum of €10.00 excluding VAT. Vehicles that have not registered any supply during the month are not invoiced.

For billing purposes, vehicles are first sorted in descending order of monthly diesel supply and then invoiced at declining billing rates, from the most supplied vehicles to the least supplied vehicles. The excise amounts to be recovered used for billing purposes are identical to the amounts shown at the end of each month on your Fuel Tax Pro excise refund claim form.

As an example, for a fleet of seven vehicles with a total monthly supply of 750, 1,000, 0, 500, 1,250, 1,500 and 250 liter(s) respectively, at the end of the concerned month, the Fuel Tax Pro billing will be as follows:

  • Vehicle 1 – 1,500 liters:
    Excise to be recovered(*) (€371.43), 8% (€29.71), Billing (€29.71) ;
  • Vehicle 2 – 1,250 liters:
    Excise to be recovered(*) (€309.53), 8% (€24.76), Billing (€24.75) ;
  • Vehicle 3 – 1,000 liters:
    Excise to be recovered(*) (€247.62), 8% (€19.81), Billing (€19.81) ;
  • Vehicle 4 – 750 liters:
    Excise to be recovered(*) (€185.72), 8% (€14.86), Billing (€14.86) ;
  • Vehicle 5 – 500 liters:
    Excise to be recovered(*) (123,81 €), 8% (9,90 €), Billing (10,00 €) ;
  • Vehicle 6 – 250 liters:
    Excise to be recovered(*) (61,91 €), 7% (4,33 €), Billing (10,00 €) ;
  • Vehicle 7 – 0 liter:
    Excise to be recovered(*) (0 €), 7% (0 €), Billing (0 €) ;
  • TOTAL BILLING :
    €109.14 (Excise to be recovered(*) = €1,300.01).
b. Invoices (fuel cards, tanks, etc.)

Fuel Tax Pro invoices monthly in arrears, per invoice, 5% of the excise amounts to be recovered with a minimum flat rate of € 10.00 excl.

(*) The amounts of excise duty to be recovered have been calculated on the basis of the excise duty refund rate applied in Belgium in 2021, i.e.: €0.24762/litre.

The Fuel Tax Pro subscription process begins with a registration process to create a new user account linked to your company, and then to register all the mandatory data required to activate your subscription.

Once this step is completed, you can activate your subscription via an activation button provided to that end in the Fuel Tax Pro platform.

Company name, identification number (CBE) and/or VAT number, registered office address, contact details, bank details and the company’s energy and electricity authorisation number for product code 22 (ENERLEC).

You have six (6) months to finalize your registration and activate your Fuel Tax Pro subscription. After this period, your incomplete and/or inactive account will be automatically deleted.

However, you will be able to initiate a new registration procedure at a later date, as soon as you have all the mandatory information required to activate your subscription.

Instructions for use

Once your subscription is activated, you can take full advantage of the services offered by the Fuel Tax Pro platform and mobile app.

If you haven’t already done so, you’ll have the opportunity to populate your user account with your company’s operational information, including your fuel suppliers, drivers, and vehicles. You’ll then need to verify that each of your drivers has the Fuel Tax Pro mobile fuel collection app properly installed and activated on their phone, and then ensure that your drivers are consistently using it every time they fill up.

The fill-up data collected by the Fuel Tax Pro mobile app will be automatically transmitted to your user account and will be available for use when generating your next excise refund claim form.

Before the end of each month, Fuel Tax Pro will ask you to check one last time the validity of the collected data before consolidating it. Once this check has been completed and the fill-up data consolidated, you will be able to generate your excise refund claim form, which you will need to sign and send to the Customs and Excise Authority.

Yes, this is possible via the Fuel Tax Pro platform. You can proceed at any time, during the month of collection of fill-up data, to verify and correct them, whether they have been encoded manually or automatically by the Fuel Tax Pro mobile application. This operation is however limited in time and cannot exceed the month of data collection.

On the 5th day of the following month, starting at 10 p.m., Fuel Tax Pro automatically locks (consolidates) all fill-up data stored in the previous month in the system, so that it can no longer be edited.

This data lock is essential to ensure that your subscription is invoiced correctly and that the information on your excise recovery application forms is consistent with the fill-up data recorded in the Fuel Tax Pro system.

It is therefore important to validate your fill-up data before 10 p.m. the 5th day of the following month, a task that Fuel Tax Pro makes as easy as possible by clearly displaying copies of supporting documents for each editable fill-up data.

As your fill-up data is consolidated on a monthly basis, you can generate between one (1) and twelve (12) excise refund claim forms per year. Your forms are generated on demand as soon as at least one month of consolidated fill-up data is available. Therefore, each time a new generation request is made, the Fuel Tax Pro system reviews the list of available consolidated fill-ups (not included in a previous form) and produces a new excise refund claim form with all of this data. Once the form has been filed, the fill-ups listed on the form will no longer be available for the generation of subsequent forms.

Yes, at any time you can correct your company details in the Fuel Tax Pro platform and then manually transfer these corrections to old excise refund claim forms that you would like to generate again in order to resubmit them to the administration.

Yes, it is possible to edit an old excise refund application form and make manual corrections to it regarding the number of litres and the total amount of your refund applications for each reference period included in your form. You can then print the new version of your form and resubmit it to the administration.

Please note, however, that:

  • The manually edited versions of your tax forms will remain available for viewing in your user account but will not be linked to the fill-up data stored in the Fuel Tax Pro system;
  • The original excise refund application form is stored in the Fuel Tax Pro system with its associated fill-up data and supporting documents;
  • Correcting fill-up data manually is a delicate operation that can introduce inconsistencies in your excise refund claim forms, resulting in the invalidation of all or part of the expected refunds.

It is essential to ensure that such a scenario occurs on an exceptional basis by correctly using the verification and correction tools available in the Fuel Tax Pro mobile application and the Fuel Tax Pro platform in a timely manner (before 10pm on the 5th day of the month following the month of collection of the fill-up data).

Yes, you can manually enter into the Fuel Tax Pro platform fill-up data for periods prior to the current month, or even prior to the reference period of your next form. This data will be included in your next form as a supplementary form.

Although the use of the Fuel Tax Pro mobile application is strongly recommended, whenever possible, in order to automate and ensure the quality of the collection of fill-up data, it is not essential for the proper functioning of the service. It is always possible to perform a manual encoding of the fill-up data in the Fuel Tax Pro platform on the basis or in the absence of supporting documents. Please note however that the manual input of fill-up data not covered by supporting documents may invalidate all or part of the refunds included in your excise refund application forms.

Responsibility

You alone bear this responsibility and are solely responsible for the accuracy of the excise refund claim forms that you submit to the Customs and Excises Administration. Fuel Tax Pro cannot guarantee the refund of the amounts on your forms, nor can it assume the outcome of the tax audits conducted by the administration in relation to your excise refund claims.

Billing and payment

Mollie is the online payment platform chosen by Fuel Tax Pro to guarantee the confidentiality of your financial data and to automate the payment of your monthly invoices.

We do not store or have access to any of your financial data on our systems.

The billing frequency is monthly. As such, monthly statements are issued in arrears on the fifth day of the month following the provision of the service.

ClearPriority owns the Fuel Tax Pro brand and is the service provider.

The payment period for the Fuel Tax Pro service is ten (10) calendar days from the date the monthly statement issued by Fuel Tax Pro is sent.

You normally don’t have to do anything, payments are automated via the Mollie online payment platform which receives monthly statements to be settled on the fifth day following their issue.

However, if your payment data has not yet been entered or if a payment failure is reported by Mollie, your intervention will be required.

In this case, you will have five (5) days to update your payment data, otherwise your access to the Fuel Tax Pro platform will be temporarily suspended while you rectify the situation.

User account

Access to the Fuel Tax Pro platform is automatically suspended when payment of an overdue invoice cannot be honored. This may occur from time to time when (a) Fuel Tax Pro is waiting for your payment data to settle your first invoice, or (b) the payment data you previously provided has become obsolete and requires an update from you.

You can easily rectify the situation by clicking on the link to update your payment information that Fuel Tax Pro makes available on your user account homepage or in its email notifications.

When your access to the Fuel Tax Pro platform is suspended, you lose access to the platform but are still able to collect and populate your user account with fill-up data. You will not lose any information that would deprive you of part of the excise refunds you may be entitled to.

When access to the Fuel Tax Pro platform is suspended, you have until the last day of the month to rectify the situation. After this period, your access to all Fuel Tax Pro services will be blocked.

Access to all Fuel Tax Pro services is automatically blocked when payment of an overdue invoice has still not been honored, after the period of suspension of access to the Fuel Tax Pro platform, despite numerous notifications inviting the user to verify and correct his/her payment information.

When access to Fuel Tax Pro services is blocked, you can easily rectify the situation by clicking on the link to update your payment information that Fuel Tax Pro makes available on your user account homepage or in its email notifications.

Once your payment information is updated and your delinquent bill is paid, your access to all Fuel Tax Pro services is immediately restored. Previously collected fill-up information from the month in which your Fuel Tax Pro access was suspended will be consolidated and billed without surcharges or administrative fees at the next billing date.

When your access to Fuel Tax Pro services is blocked, you no longer have access to the Fuel Tax Pro platform and you can no longer collect and populate your user account with fill-up data. This means that you will lose some of your fill-up data, which will deprive you of some of the excise refunds you may be entitled to.

Your access to Fuel Tax Pro services will remain blocked until you update your payment information and honor the payment request(s) pending settlement.

User accounts that have remained blocked or inactive (no collection or manual encoding of fill-ups) for an uninterrupted period of two (2) years are automatically deleted from our systems. This means that all data stored in the account is irretrievably deleted.

It is therefore not possible to reactivate a deleted account.

Yes, you can download all or selected data stored in your Fuel Tax Pro user account at any time via the download links/buttons provided in the Fuel Tax Pro platform.

You can close your Fuel Tax Pro account at any time via the platform as long as all payment requests issued by Fuel Tax Pro have been honoured. Your user account will then be deleted from our systems and all data contained therein will be irretrievably deleted.

However, you will have the option to download all or selected data stored in your user account in advance for archiving purposes via the download links/buttons provided on the platform.