Biofuel and JET A1: Understanding the switch from French TIRUERT to ReFueIEU Aviation

Biofuels and kerosene are major components of the energy transition in the aviation sector.

Indeed, through Regulation (EU) 2021/1119 of the European Parliament and of the Council (3), the European Union has introduced legal obligations aimed at achieving climate neutrality by 2050 at the latest and reducing net greenhouse gas emissions by at least 55% by 2030 compared to 1990 levels. To achieve this, all economic sectors—including the transport sector—must accelerate their decarbonization efforts. In air transport, this translates into a notable strengthening of the production, supply, and use of sustainable aviation fuels (SAF, in French “CAD”). This is how the ReFuelEU initiative was introduced. Indeed, since late 2023, the ReFuelEU Aviation regulation replaces the French TIRUERT tax mechanism by progressively restructuring the requirements for incorporating sustainable aviation fuels (SAF).

Discover in this article how these regulatory changes aim to green the aviation industry.

What is SAF — Sustainable Aviation Fuel?

SAF (in French “Carburants d’Aviation Durables” or “CAD”) are drop-in liquid aviation fuels fully interchangeable with conventional aviation fuels such as kerosene, JET A1, and compatible with existing aircraft engines. Multiple SAF production pathways have been certified globally for use in both civil and military aviation. Technologically ready, SAF can play a major role in reducing aviation emissions in the very short term. They are expected to account for a significant share of aviation fuel mixes in the medium and long term.

To be counted, biofuels and synthetic fuels must meet the criteria set out in Directive (EU) 2018/2001 on renewable energy, particularly with regard to sustainability and emissions reduction. We distinguish:

• Aviation biofuels: derived from residues, waste, and other renewable feedstocks
• Synthetic aviation fuels: produced from renewable hydrogen
• Aviation fuels from carbon recycling

These various types of fuel contribute to the overall decarbonization mission, while also paving the way for a more circular economy.

TIRUERT Aviation transitions to ReFuelEU

The TIRUERT (Taxe incitative relative à l’utilisation d’énergie renouvelable dans les transports) was designed to progressively increase the share of renewable energies in fuels (gasoline, diesel, and jet fuels). Incorporation targets for aviation fuel had been set at:

• 1.5% in 2024
• 2% in 2025

However, the 2025 Finance Law repealed TIRUERT for jet fuel (i.e., aviation fuel, kerozene, JET A1) only, due to the entry into force of Regulation (EU) 2023/2405—better known as ReFuelEU Aviation—on January 1, 2025.

The main goal of this ReFuelEU measure, part of the EU “Fit for 55” package, is to stimulate the demand and supply of sustainable aviation fuels (SAF) while ensuring fair competition on the EU market.

This legislation aims to put the aviation sector on track to meet the EU’s 2030 and 2050 climate goals. It seeks to overcome barriers currently hindering SAF development, which is a major lever for decarbonization in the short and medium term. These barriers mainly stem from insufficient supply and prices that are significantly higher than fossil-based energy.

Key Provisions of the New Regulation

ReFuelEU introduces several major measures:

1. Obligation for aviation fuel suppliers:

   • Beginning in 2025, suppliers must ensure that all fuel delivered to EU airports contains a minimum share of SAF. They will also be subject to strict reporting requirements and deterrent financial penalties in case of non-compliance.
   • From 2025 onward, there must also be at least 2% of SAF in the aviation fuel mix. Then, by 2030, 1.2% of the fuel must be synthetic, in addition to the overall SAF target. These shares will progressively increase to reach 70% by 2050. In 2030, 1.2% of fuels must be synthetic, increasing to 35% by 2050.

2. Obligation for aircraft operators:

   • Operators must ensure that the amount of fuel loaded at an EU airport accounts for at least 90% of their annual fuel requirement.

3. Inclusion of SAF and synthetic fuels:

   • This includes certified biofuels, renewable non-biological fuels (including renewable hydrogen), and fuels derived from carbon recycling, up to a maximum of 70% of the total amount. Low-carbon-intensity fuels, such as low-carbon hydrogen, are also allowed to help meet the targets set.

Control and Penalty Rules

EU Member States must designate competent authorities to enforce the new system and may impose fines for non-compliance. In France, this enforcement is delegated to the customs administration. In cases of failure to meet minimum incorporation targets, fines are provided for. They are set by each Member State and must be both proportionate and dissuasive.

• Non-compliance with SAF incorporation rates:
  Fine ≥ 2 × (difference between the average annual price of conventional fuel and the average annual price of SAF) × (quantity of missing fuel)

• Non-compliance with synthetic fuel incorporation rates:
  Fine ≥ 2 × (price difference) × (quantity of missing fuel)

• Misleading or inaccurate declarations:
  Fine ≥ 2 × (price difference) × (quantity of fuel subject to false information)

Beyond the fine, the supplier must make up the shortfall by incorporating the missing amount of SAF or synthetic fuels in subsequent years.

• Synthetic fuel shortfall between 2030 and 2031: must be compensated by the end of 2034
• Shortfall between 2032 and 2034: must be compensated in the following reporting period.

Environmental Labeling System

An environmental labeling system will be introduced to inform consumers about the environmental performance of operators using SAF, making it easier to choose more eco-friendly flights.

Data Collection and Reporting Obligations

Aviation fuel suppliers must provide specific annual data by February 14 in the EU database (Article 31 bis of Directive (EU) 2018/2001) and meet reporting requirements to assess the regulation’s impact on the competitiveness of aviation stakeholders in Europe. Main reporting points include:

• Total quantities of aviation fuel and SAF supplied in each EU airport
• Origin of raw materials, lifecycle emissions, and conversion processes
• Aromatic, naphthalene, and sulfur content
• Energy content of each type of fuel supplied

These requirements ensure traceability and transparency throughout the supply chain.

Cooperation and Information at the Core of ReFuelEU Aviation

Relations with EU Airport Managing Entities

EU airport managing entities must guarantee access to fuels containing the minimum shares of SAF. If an aircraft operator reports supply difficulties, the airport authority must demonstrate its regulatory compliance.

Information for Aircraft Operators

By March 31 each reporting year (starting in 2025), all operators must submit:

• Total quantities of aviation fuel loaded
• Details of SAF purchases (characteristics, origin, supplier, emissions)

Fuel suppliers must therefore provide the necessary data free of charge so that operators can fulfill these obligations.

The transition from TIRUERT to ReFuelEU Aviation represents a major turning point. The ambitious targets set by the EU strongly encourage industry players to speed up their SAF adoption and rethink data relationships and exchanges. Both suppliers and operators must now adapt to this new regulatory framework to meet Europe’s climate and energy requirements. Close collaboration among stakeholders will be essential to succeeding in this transition and improving the environmental performance of the entire sector.

If you need help complying with the new measures in place, Fiscalead is your trusted partner.

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